Revenue Laws of the State of Illinois (Classic Reprint)
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| Hersteller: | Forgotten Books (Illinois, Illinois) |
| Stand: | 2015-08-04 03:50:33 |
Produktbeschreibung
Excerpt from Revenue Laws of the State of Illinois This compilation of the revenue laws of Illinois is intended to aid county clerks, assessors, tax collectors and other revenue officers in the discharge of their duties. The compilation contains all the laws in force, including the act entitled "An act for the assessment of property, and providing the means therefor, and to repeal a certain act therein named," approved February 25, 1898, in force July 1, 1898, the legal effect of which is to modify in many important particulars the laws in force at the time said act was approved. Section 55 of the act approved February 25, 1898, provides that all the provisions of the general revenue law prior to the taking effect of said act shall remain in force and be applicable to the assessment of property and collection of taxes, except in so far as is expressly provided by said act. How far or to what extent the provisions of the old law are modified or repealed by the new act is a matter of construction which the courts, when applied to, must determine. The new law relates exclusively to the assessment of property for taxation, and not to the collection of taxes, and in all cases where the new law conflicts with the old, as to the assessment of property, the new law must govern. In cases of doubt as to the proper construction of the old and new laws, resort should be had to the States Attorney, whose duty it is to appear in all proceedings by collectors of taxes against delinquent taxpayers for judgments to sell real estate, and to see that all the necessary preliminary steps have been taken to make the judgment legal and binding, and his opinion taken thereon. For convenience all the sections of law in this compilation are numbered by paragraph consecutively throughout to the left of the text, and also the numbers of the sections as they appear in the original acts are given on the right of the text. Paragraphs numbers one to two hundred and ninety-four, inclusive, include the old or general revenue law, and paragraphs numbers two hundred and ninety-five to three hundred and fifty-three, inclusive, include the new assessment act; the remaining paragraph numbers include other acts, among which is "An act to tax gifts, legacies and inheritances in certain cases, and to provide for the collection of the same" approved June 15, 1895. With these explanations and suggestions I submit this compilation for the attention and consideration of all interested. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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