REVENUE LAWS OF THE STATE OF ILLINOIS AUDITOR'S EDITION 1908 Compiled and Published under the Direction of EXPLANATIONS AND SUGGESTIONS. This compliation of the rèvenue laws of Illinois is intended to aid assessors, boards of review, county clerks, tax collectors, and other revenue officers in the discharge of their duties. The compliation 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, including all amendments therto, the legal effect of which is to modify in many important particulars the laws in force at the time said Act and amendments thereto were 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 of 1898. How far or to what extent the provisions of the old law or modified or repealed by the new Act is a matter of construction which the courts, when applied to, must determine. The Act of 1898 relates exclusively to the assessment of property for taxation, and not to the collection of taxes, and in all cases where said Act conflicts with the old law 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 State's Attorney, whose duty it is to appear in all proceedings by collectors of taxes against deliquent tax payers 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 compliation are numbered by paragraph consectutively 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 assessment Act of 1898 and amendments thereto; the remaining paragraph numbers include other Acts, among which is "An Act to tax gifts, legacies and inheritances in certain cases, and to pro |