Proceedings of annual board meetings, 1867-1908.

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Proceedings of annual board meetings, 1867-1908.

Annual board meeting proceedings concern officer selection and committee appointments including personal property, land, town and city lot assessment; general equalization; railroad and telegraph company property (1872- ) and Illinois incorporated company capital stock assessment. Records contain Auditor of Public Accounts reports; and committee reports with board action. Personal property assessment reports include total county assessment tables for specific categories (i.e., livestock); deductions; total county personal property assessment value; and aggregate county personal property value. County land assessment reports include tables (i.e., improved land acreage). Reports concerning corporation (other than railroads and telegraph) stock assessment (1872- ) include tables enumerating county; corporation name; location; and assessed capital stock value. Other reports concern Illinois national bank capital stock and railroad property located in each county and tax revenue distribution based on holdings percentage. Proceedings also contain tables showing each county's final real and personal property assessment adjustments which include county name and assessments returned to Auditor; total assessed value additions and deductions; and county's post-adjustment equalized property value. Railroad property assessment reports include railroad name; right-of-way acres; assessed values (i.e., right-of-way; improvements besides right-of-way buildings; main track; side or track turnout section; track and rolling stock); main or side track miles; and average value per track mile.

ledgers 7 volumes.

Information

SNAC Resource ID: 7392831

Illinois State Archive

Related Entities

There are 2 Entities related to this resource.

Illinois. Auditor's Office

http://n2t.net/ark:/99166/w6qc49t4 (corporateBody)

In 1865 counties and cities were authorized to issue bonds in support of subscriptions to the capital stock of railroad companies or in aid of any public improvement (L. 1865, p. 44). In 1877 bonding authority also was extended to other local governmental units including towns, townships, school districts, and other municipal corporations (L. 1877, p. 158). Each bond issued by a local unit had to be registered with the Auditor. When the bonds for any one unit totaled $5,000 or more the Auditor w...

Illinois. State Board of Equalization.

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The Illinois State Board of Equalization (1867-1919), was responsible for adjusting county assessed property values to correspond with assessed values in other Illinois counties. The board met annually to examine real and personal property assessment abstracts prepared by the Auditor of Public Accounts from county clerk assessment returns. After examining and comparing each county's assessed valuations, the board determined which valuations were inconsistent with statewide valuation...