Bill from Daniel H. Wells and Others, 31 October 1842

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An ordinance concerning the publick Revenue of the City of .—
Be it ordained &c. That all lands tenements & hereditements, situated in This State claimed by individuals, or bodies politic or corporate, <​shall be subject to taxation​> except such lands or buildings as may be owned by <​the City Corporation,​> societies, or corporations, for the purpose of burying ground, <​the Temple Lot unoccupied​> church grounds <​church buildings​> <​unimproved untenanted Church Lands,​> & grounds for the use of literary institutions; The following personall property shall also be taxed viz; stud horses, asses, mules, horses, mares, cattle, slaves & servants of [illegible] clocks, watches, carriages, wagons, carts, money actually loaned, stock in trade, & all other description of personal property, of <​&​> the stock of incorporated companies, so that every person shall pay a tax in proportion to The value of The property he or she has in his or her possession, The aforesaid property declared subject to taxation shall be valued according to the true value Thereof as hereinafter directed. [p. [1]]
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An Ordinance concerning the Publick Revenue
Sec. 1 Be it ordained by the City Council of the City of that all Lands tenements and hereditaments, situated within the limit of this except such lands as of may be owned by societies or <​the ​> corporation for the purposes of burying ground, church grounds, and grounds for the use of litarary institutions not to exceed ten acres, which are subject to taxation by the Laws of this , And also all personal property of every description except as in is herein after mentioned are herby declared subject to taxation for City purposes A
Sec. 2nd The Recorder is hereby required to obtain from the most correct sources either within this or elsewhere abstracts containing a description of all City Lots and other lands, so as to enable him to make a list of the same and the name of the owner, which list with the name of the owner he shall cause to be made out in the form of a book having sufficient space between the lines to insert the description of subdivision of every lot or tract, and shall keep the same in his office. the aforesaid description of Lots & lands shall be arranged in regular order beginning with the <​lowest number on the​> Original Plat of the City of and and proceed in the same manner with each of the Additions and then the other lands beginning at the south West extremity of the City Limits taking <​notice​> in which ward of the the same may be found
Sec 3d There shall be appointed one Assessor and collector in each Ward of the whose duty it shall [p. 2] be to take lists of the taxable property and assess the value thereof, within his ward <​each assessor and collector​> before entering upon the duties of his appointment shall give bond with security to be approved by <​the Mayor and filed in the office of the​> the Recorder, in the sum of six hundred <​one thousand​> Dollars, and take and subscribe the an oath or affirmation as follows: I, A. B. do solemnly swear (or affirm) that I will faithfully and impartially perform the duties required of me as assessor and collector of the ward Ward of the City of according to the best of my skill and judgment
Sec 4th. within ten days after the appointment of assessors and collectors in any ward the Recorder shall cause to be delivered to each assessor and collector a copy of his appointment and a transcript of all from the book described in the first <​2nd​> section of this ordinance containing a list of all and description of all taxable lots and lands lying within the ward of said assessor and collector with the names of the owners of the same, Provided the name of the Present owner shall be given when known
Sec 5th Every assessor and collector upon having notified of his appointment as aforesaid shall provide a book in which to take down the list of taxable property within his ward the names of the owners and the value of the property; which book shall be ruled and headed in the following form viz: List of property in the [blank] ward in the City of with the names of the owners and the value of the property assessed by A B for the year 18. (for form see Laws of , sec. 7 Act concerning Publick Reven[u]e approved February 26th. 1839[)]
<​The matter enclosed in parenthesis not to be printed​> [p. 3]
Sec. 6t[h] It shall be the duty of each assessor and collector to proceed without delay after being furnished with a list of taxable lands lying within his ward to take a list of taxable lands and City Lots, and all other taxable property within his Ward. he shall call at the place of residence of each owner, of taxable property for a list of the same and it shall be the duty of each and every person when called on or applied to by the assessor and collector to deliver to such Assessor and Collector a list and description of all lands, and town City lots, and all other property in his or her possession, subject to taxation, and the assessor and collector shall in the presence of such person, list the same in his Body and value the same according to the true value thereof placing the description and value figures opposite the names of the owner or person or listing the same in the columns of the Book marked for that purpose. Lands and lots shall be valued according to their true value without regard to the kind and character of title or any conflicting claims to the same and to enable assessors and collectors more effectuatly to discharge the duties required of them, they are authorised to administer an oath or affirmation to every person listing taxable property in wards following “You do solemnly swear (or affirm, that you will true answers make to all such questions as may be propounded to you on the present occasion touching the quantity and description of taxable property now possessed or owned by you”— If any assessor and collector shall be unable to find the owner of any lands or lots contained [p. 4] in the list furnished him by the Recorder, he shall value the same according to the best information <​that​> he can obtain and shall enter the same on his list in the name of the original or present owner if known: Provided the assessor and collector shall not be required to enumerate any other kind of personal kind of property than is enumerated in the heading of the Assessors and Collectors Book according to the form prescribed in the th Sec. of this ordinance but shall ascertain the aggregate value thereof and shall set down the same in said list
Sec 7 If any person shall <​be absent or​> refuse to deliver to any assessor when called on for that purpose a list of his or her taxable property as required by law the assessor and collector shall list the same from the best information which he can obtain; and such person shall for such refusal be liable to a penalty of twenty Dollars which may be sued for in an action of Debt in the name of the city Corporation before the Mayor or any Alderman of said the , and when collected shall be paid into the City treasury, and the testimony of the Assessor and Collector shall be sufficient evidence in the premises. Provided that nothing in this section shall be so construed, <​so​> as to require any person to list lands with the assessor, unless he or she has a clear and undisputed title to the same [p. 5]
Sec 8 Assessors and collectors shall finish taking in the list of taxable property with in [blank] <​sixty​> days after receiving the list from the Recorder, and shall return the same together with the original list to the <​clerk of the Municipal​> order <​Court​> which original List the he shall file and preserve in his office and shall deliver a copy of the same over to the Assessors and Collectors as hereinafter provided
Sec 9 upon the return of the list of taxable property by the Assessors & Collectors to the <​clerk of the Municipal Clerk Court​> recorder aforesaid. It shall be the duty of the Recorder <​clerk aforesaid​> to cause then notes <​ten days​> written Notice to be posted up in thru of the most publick places in the , stating that the assessment of the is taken and that any person feeling agrieved by the valuation of his their property may aply before the City Council <​municipal court​> at their next sitting for redress stating the time when <​and where​> they City Council will sit, <​which Notices shall be posted up at least ten days previous to the sitting of the court aforesaid​> and have then and them <​as​> the lists or books of assessment aforesaid.
Sec 10 If the court shall be satisfied that either from their own knowledge or from the testimony of others that the valuation of the assessors & collectors was too high considered in reference to the actual value of the property or in reference to the valuation fixed upon the property of others, they shall revalue said— property, and fix the value which the ought to have been fixed by the assessor & collector but applications under this section shall be made at the past <​regular​> <​time stated in the Notice provided for in the preceding section unless the court shall adjourn for that purpose of giving longer time​> sitting of the Court and not afterwards [p. 6]
Sec 11 Assessor & Collector shall be required to value and assess any City Lots and other lands not included in the list furnished them by the Recorder aforesaid which they may ascertain to be liable to taxation
Sec 12 within ten days after the close of sitting of the Municipal Court aforesaid it shall be the duty of the clerk aforesaid to make out and Deliver to each assessor and collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid and take— receipts for the agregate amount of taxes to be collected upon the lands contained in the lists and also upon personal property, one of which shall be filed in the office of the City Recorder and the other in shall be delivered to the City treasurer
Sec 13 For the purpose of defraying the necessary <​expences​> attendant upon the enactment administration and execution of the laws of this it is hereby declared and ordained that a tax of fifty cents upon every hundred Dollars’ worth of taxable property shall be levied and collected from the owners thereof or the persons in whose names the same may be listed and assessed for taxation And every tenant or lessee who shall be obliged under this or any other act to pay the tax due on any City lot or other Land leased to him when such payment is not required by the terms of said lease, or who shall be obliged to pay taxes on a greater part of such land, shall have a right to demand sue for and re[c]over from the owner of such City Lots or other lands the full amount of taxes so paid by him [p. 7]
Sec 14 The Assessors and Collectors of the shall so soon as they receive the lists of taxable property delivered to them by the Clerk of the Municipal Court shall pr[o]ceed to collect the taxes charged upon said lists, by calling upon each and every person residing in their respective wards at his or her usual place of residence; and requiring payment thereof, if any person shall be absent from home when the assessor and collector shall call upon him or her for <​payment of​> taxes the Assessor & Collector shall leave a written or printed Notice at the residence of every such person stating the amount of taxes due from such person and requiring him or her to make payment of the same at same time within ten days from the time date of such Notice, and place to be specified in <​such Notice​> <​specifying the place where said payment shall be made​>, and such— Notice shall be considered a Demand for the taxes within the meaning of this ordinace
Sec 15 if any person shall fail to pay his or her taxes within ten days after the expiration <​of the time stated in​> of said notice the assessor and collector is authorized and required to seize and levy upon <​a​> any <​reasonable portion of​> personal property of such person of value sufficient to pay the taxes and cost and to advertise and sell the same at Publick— vendue <​venue​>; he shall give ten days Notice of the time and place of sale by posting up these Notices in three of the most publick place in his ward, and if the property shall sell for more than sufficient to satisfy said taxes and cost the remainder Shall be refunded to the owner [p. 8]
sec 16 upon the <​receipt or​> payment of taxes the Assessors and Collectors shall give a receipt therfor stating in such receipt the amount paid and the value of the property taxed, and also describing the each lot or tract of land by its numbers as described in the tax list
Sec 17 The Assessors and Collectors shall receive in payment of Taxes City Scrip gold and silver coin but for all other funds taken by them they shall be allowed the specie value thereof only. Provided The Assessors & Collectors shall keep an accurate account of the amount of City scrip received by them in payment of taxes and shall— endorse on each order bill the name of the person from whom he receives the same on each bill so received, and the treasurer on settlement with said Assessors and Collectors shall not receive any City scrip which was not received for taxes in payment for taxes
sec 18 The Assessors and Collectors shall account for and pay over all taxes due the deducting from the same the amount of all taxes which he Shall have been unable to collect on account of the insolvincy removal or non residence of persons charged with taxes. also deducting whatever Shall be allowed him for expence fees &c for Assessing and collecting
Sec 19 It shall be the duty of the Assessors and Collectors to note upon his list opposite the name of each person whether such <​person​> has paid <​his or her tax​> and if not the reason why if non resident removed or any other cause. and shall be required to make oath [p. 9] or affirmation that the same is correct according to the best <​of his​> information he and belief, and if upon investigation by the Municipal court there same shall be found no errors or mistakes or if found when corrected the court aforesaid shall make an allowance for all taxes he shall have been unable to collect for good and sufficient cause. Provided the court shall be satisfied that such taxes could not have been collected by reasonable and proper diligence and that such diligence has been used without success
sec 20 If any person shall fail to pay the taxes due upon any City lots or other lands belonging to them and the Assessor Shall be unable to find any personal property of such person in this whereas to levy of value sufficient to pay said taxes and costs it shall be his duty to make report thereof to the <​clerk of the​> Municipal court of the on the first Monday of December of each year unless a longer time be granted by the City council which report shall be in the following form. List of lands and City lots situated within the limits of the City of and state of , on which taxes remain due and unpaid for the year A D 18—
Names of Owners City Lots other lands cost Amount of Tax Valuation Description Ward
[p. 10]
sec 21 Before making the report to the Municipal court refered to in the preceding section the Assessors and Collectors shall publish in some newpaper within the if any such there be and if there be no such paper printed in the then by putting up a written Notices Notice in each ward at least four weeks previous to reporting to said court and the said Advertisment shall contain a list of the delinquent lands and City lots to be reported to said court the names of the owers if known, the amount of taxes due and costs due thereon and the year for which the same are due and shall give notice that application will be made to the Municipal Court for judgment against said lands and City lots for said taxes and costs thereon and for an order to sell the said lands or city lots for the satisfaction thereof; and shall also give notice that on the [blank] day next succeeding the <​set​> term of the said court all the lands against which judgment shall be pronounced and for the sale of which such order shall have be made will be exposed to publick sale at the— [blank] for the amount of <​said​> taxes and costs due thereon and the Assessor and Collector shall obtain a certificate from the printer of said publication or if notice be given by putting up written notice in each <​ward​> then the Collector shall certify to the same and a copy of said Advertisement together with the certificate of the due publication and report provided for in the 20th section of this ordinance <​and shall be​> file <​filed​> the same in in <​the​> office of the clerk of the Municipal court [p. 11]
Sec 22 The clerk of the Municipal court upon the filing of such report and certificate aforesaid shall receive and record the same in a book to be kept for that purpose, in which he shall enter all judgments, orders and other proceedings of the court in relation thereto and shall keep and preserve the same as a part of the records of his office and shall Docket all suits brought for Taxes in with usual form of Debt stating that the same is for taxes
sec 23 It shall be the duty of said Court to hear and determine <​if any defence be made​> all suits brought for taxes and if no defence be made the said court shall pronounce judgment against said <​city lots or other lands​> and shall thereupon <​issue an​> order for <​for​> the sale of the same, which shall be in the following form To Wit
State of Illinois) sct
City of )
Whereas A B Assessor and Collector of the — Ward in the City of returned to the Municipal Court of this on the [blank] day of [blank] 18— the following city Lots and tracts of land as having been assessed for taxes by the Assessor and collector of said <​—​> Ward for the year 18. and that the taxes thereon remained due and unpaid on the day of the date of the Assessors and collectors return, and that the respective owner or owners have no gooys [goods] and chattels within this on which the said Assessor and collector can levy for the taxes and costs due thereon and unpaid for <​on​> the year herein set forth <​following described lands and city lots​> To Wit,
And whereas due notice has been given [p. 12] of the application for judgment against said City lots or other lands. and no owner hath appeared to make defence or show cause why judgment should not be entered against the said city lots and other lands for the taxes and costs due thereon and unpaid for the year herein set forth
Therefore, it is considered by the court that judgment be and is hereby entered against the aforesaid tract or tracts of land or City lots, or parts thereof (as the case may be) in the name of the City of for the sum annexed to each tract of land or City Lot being the amount of taxes and costs due severally thereon; and it is ordered by the court that the several tracts of land or City lots or so much thereof as shall be sufficient of each of them to satisfy the amount of taxes and costs annexed to them severally, be sold as the law directs
Sec 24) It shall be the duty of the Clerk within five days after or soon as may be after the adjournment of the <​said​> court to make out under the seal of said court a copy of the Assess-ers and collecters repo[r]t together with the order of the court thereon, which shall constitute the process on which all lands and City lots shall be sold for taxes, and deliver the same to the City Marshall, and the Marshall thereupon <​shall​> cause the said lands to be sold on the day specified in the notice given by the Assessors and collectors and make return thereof to the Clerk aforesaid within ten days a[f]ter the day of sale
sec 25 } any person or persons may pay owning or claiming lands advertised for sale as aforesaid may pay the taxes and cost due thereon. to the assessor and collector at [p. 13]any time before judgment to [be] pronuced [pronounced] against said lands or Lots <​or​> to the Clerk at any time before the report of the Assessor and collector shall be delivered to the Marshall, and to the Marshall at any time before the sale of the same
Sec 26} The Clerk of the Municipal court <​shall​> attend all sales of lands or City lots made by the Marshall under the provisions of this ordinance and shall keep a register of the sales in a Book to be provided for that purpose in which he shall enter each lot or parcel of land exposed to sale by the Marshall copying the description of the same from the advertisement, and when a sale is made he shall enter the name of the purchaser, his place of residence, the grants of land sold, and when any tract or parcel of land is run down, shall designate what part of said tract is sold, and the amount of the sale, and give certificates of purchase to the purchaser:
sec 27) sales of City lots or other lands under this ordinance shall be made between the hours of ten o clock A M and three o clock P M and continue from day to day if necessary until all is sold. And if no fees or offers to pay the said amount of tax and cost due thereon for the whole tract or <​of​> land or Lot offered by the Marshall the same shall be struck off to the and the set down as the purchaser thereof
Sec 28) When a portion of any such lot or tract of land shall be struck off on any bid it shall be taken off from an average quality of the same considered without the building that may be found thereon [p. 14]
Sec 29) Lands or Lots sold under the provisions of this ordinance may be redeemed at any time before the expiration of two years from the date of the sale by any person who will pay double the amount for which the same was sold and all taxes and all taxes accruing after such <​sale​> together with six per cent interest on the amount of each <​subsequent​> years tax which.
Sec, 30 Immediately after the expiration of two years from the date of the sale of any land for taxes under the provisions of this ordinance the Marshall shall make out a Deed for each lot or tract of land sold, and remaining unredeemed and deliver the same to the purchaser upon the return of the certificate of purchase. Deeds executed by the Marshall shall be in the following form;
Know all Men by these presents that whereas at on the [blank] day of [blank] A D 18— before the Municipal Court of the City of a judgment was obtained in said court in favor of the City of against the (here insert the description of the land) for the sum of [blank] Dollars and [blank] cents being the amount of taxes and costs assessed upon said tract of land (or lot) for the year 18— and whereas on the [blank] day of [blank] 18—. I A B Marshall of the aforesaid by virtue of a precept issued out of the Municipal Court of the aforesaid, dated the [blank] day of [blank] and to use directed, did expose to Publick sale at the office of the City Revenue in the aforesaid in conformity with all [p. 15] the registration of the Ordinaces and laws in such cases made and provided, the tract of land (or City lot) above described for the satisfaction of the judgment so rendered as aforesaid and whereas at the time and place aforesaid, C. D., of the [blank] and, State of [blank] having offered to pay the aforesaid sum of Dollars and [blank] cents for [blank] which which was the least quantity bid for, the said tract of land (or City lot was stricken off to him at that price. Now therefore I A B Marshall as aforesaid for and consideration of the sum of Dollars and and cents to use in hand paid by the said, C D. at the time <​of the​> aforesaid, sale and by virtue of the ordin[an]ce in such case made and provided have granted bargained and sold and by these presents do grant bargain and sell unto the said C D his heirs and assigns the [blank]
To have and to hold unto him the said C D his heirs and assigns forever; subject however to all the rights of redemption provided by law In witness whereof I A B Marshall as aforesaid, by virtue of the authority aforesaid have hereunto subscribed my name and affixed my seal this [blank] day of [blank] 18—
Sec 31)
The Clerk of the Municipal <​court Marshall​> shall make as return to the City Recorder file a keep a correct account of all Monies <​or treasueres receipts​> that shall come to his hands so as to enable him to give a correct statement of the finances of the at the [p. 16] end of each <​Municipal​> year
sec 32 The following fees and compensation shall be allowed to the several officers and persons herein named for service rendered under the provisions of this ordinance viz:
To each assessor and Collector a sum of two Dollars per day for every <​day​> necesarily employed in the performance of his duty— to the City treasu[r]er for receiving and paying out the revenue two per cent upon all sums paid out. To the City Recorder <​and clerk of the Municipal court​> for making out transcripts from his recorder of lands and City lots and lands sold for taxes two cents per Lot for each list for assisting the Marshall <​in the selling lands or city lots for taxes​> twenty five cents for each certificate of purchase and he shall also be allowed the sum of [blank] <​ten​> Dollars for the strict performance of his duties as herein set forth and making a complete exhibit of the state of the finances of the annually to be paid out as the City <​treasury​> there shall also be allowed for publishing the Advertisment for the sale of lands or City lots the sum of four cents for each Lot or parcel, of land contained in the list of sales. and also to the Assessor and Collector the sum of two cents for each City lot or parcel of land in said list and ten per cent for <​selling​> personal property for taxes and the sum of twenty five cents for Advertising the same Provided he shall not reckon the time, so expended in making out said list and Advertising and selling in his settlement, And to the Marshall for selling said Lands or City Lots the sum [p. 17] of six per cents for each lot or tract sold to be collected from the sale of said property
sec 33 Any person who may accept the appointment of Assessor and Collector in any ward in this and shall fail to perform the duties required of him shall forfeit and pay the sum of one hundred <​Dollars​> for the use of the to be recovered by action of Debt in the name of the and shall be moreover be liable for all damages sustained by the by reason of such failure. Provided if any Assessor or and collector is unable from sickness or another unavoidable cesualty to discharge his duties he shall forthwith tender his resignation to the City Recorder which shall fully discharge him from the penalty aforesaid and the <​City​> council shall fill said vacancy
<​Sec 34)​> This act <​ordinance​> to take effect <​& be in force​> from and after its passage
Joseph Smith Mayor
 
<​passed Octr. 31st. 1842.​>
<​, Recorder.​> [p. 18]
Octr 31st. 1842.
Ordinance Concerning the publick Revenue of the City of . [p. [19]]

Footnotes

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    John Taylor handwriting ends; Daniel H. Wells begins.  

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    Insertion in handwriting of James Sloan.  

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    Signature of JS.  

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    Endorsement in handwriting of James Sloan.  

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    Docket in handwriting of James Sloan.