nated by law, he may, by and with the advice and consent of the chairman of the county board, or board or town auditors, as the case may require, appoint one or more suitable persons to act as deputies to assist him in making the assessment, and may designate the district, or portion of the township, county, city, village or town in which such deputy or deputies are authorized to list and assess property. Such deputy assessors shall make their returns to the assessor. [See §§ 295, 316.

OATHS AND DUTIES OF ASSESSORS-ASSESSMENT OF REAL AND PERSONAL PROPERTY.

(For election and qualification of assessors in counties of 125,000 inhabitants, see §§ 297 and 298.)

74. OATH.] § 74. Every assessor or deputy assessor, before entering upon the duties of his office, shall take and subscribe the oath required by the Constitution. [Van Dusen v. The People, 78 Ill., 645; Board of Supervisors of Dupage Co. v. Jenks, 65 Ill., 275. See § 298.

75. FAILURE TO TAKE OATH-VACANCY.] § 75. If any assessor shall fail to take the oath required by this act, his office shall become vacant; and in such case, or in case the office of assessor is vacant for any cause, the county board or town board, as the case may be, shall fill the vacancy by the appointment of some suitable person, who shall qualify and discharge the duties of such assessor till the office is otherwise filled, as required by law. [See § 298.

76. HOW AND WHEN REAL ESTATE ASSESSED.] § 76. Assessors shall, between the 1st day of May and the 1st day of July of each year, actually view and determine, as nearly as practicable, the fair cash value of each tract or lot of land listed for taxation, and set down in proper columns, in the book furnished him the value of each tract or lot improved, the value of each tract or lot not improved, and the total value. He shall also set down, in separate columns, the number of acres in wheat, corn, oats, meadow, and other field products, in inclosed pastures, orchards and woodlands, whether inclosed or not, in that year. [As amended by act approved June 2, 1881, in force July 1, 1881. L. 1881, p. 134; Legal News Ed., p. 108. See §§ 306-308.

77. OTHER LANDS ADDED.] § 77. If the assessor finds that any real estate subject to taxation, or special assessment has not been returned to him by the clerk, or if returned, has not been described in the subdivisions, or manner required by section sixty-six of this act, he shall correct the return of the clerk; and shall list and assess such property in the manner required by law. [As amended by act approved and in force June 26, 1885. L. 1885; Legal News Ed., p. 180.

78. HOW PERSONAL PROPERTY ASSESSED.] § 78. The assessor or his deputy shall, also, between the 1st day of May and July, proceed to take a list of the taxable personal property in his county, town or district, and assess the value thereof in the manner following, to wit: He shall call at the office, place of doing business, or residence of each person required by this act to list property, and list his name, and shall require such person to make a correct statement of his taxable property, in accordance with the provisions of this act; and the person listing the property shall enter a true and correct statement of such property, in the form prescribed by this act, which shall be signed and sworn to, to

the extent required by this act, by the person listing the property, and delivered to the assessor; and the assessor shall thereupon assess the value of such property, and enter the same in his books: Provided, if any property is listed or assessed on or after the 1st day of July, and before the return of the assessor's books, the same shall be as legal and binding as if listed and assessed before that time. [First National Bank of Shawneetown v. Cook, 77 Ill., 622; McConkey v. Smith, 7 Legal News, 210. Query-if these cases are authority since the enactment of § 191. See §§ 309-312.

79. WHEN OWNER, ETC., SICK OR ABSENT.] § 79. If any person required by this act to list property shall be sick or absent when the assessor calls for a list of his property, the assessor shall leave at the office or usual place of residence or business of such person a written or printed notice, requiring such person to make out and leave at the place named by said assessor, on or before some convenient day named therein, the statement or schedule required by this act. The date of leaving such notice, and the name of the person required to list the property, shall be carefully noted by the assessor in a book to be kept for that purpose.

80. EXAMINATION UNDER OATH WITNESS.] 80. The assessor may examine, on oath, any person whom he may suppose to have knowledge of the amount or value of the personal property which the person so refusing is required to list. The assessor may take any proper form of action to compel the attendance of a witness.

81. SCHOOL DISTRICT TO BE DESIGNATED.] § 81. It shall be the duty of assessors, when making assessments of personal property, to designate the number of school district or districts in which each person assessed is liable for tax; which designation shall be made by writing the number of the district opposite each assessment, in a column provided for that purpose in the assessment book.

82. WHEN PROPERTY IN SEVERAL DISTRICTS.] § 82. When the personal property of any person is assessable in several school districts, the amount in each shall be assessed separately, and the name of the owner placed opposite each amount. [See § 23.

83. WHEN ASSESSOR TO FIX VALUE.] § 83. In all cases of failure to obtain a statement of personal property, from any cause, it shall be the duty of the assessor to ascertain the amount and value of such property, and assess the same as he believes to be the fair amount and value thereof. [See § 26.

84. OWNER MAY REQUIRE LIST OF VALUATION.] § 84. The assessor, when requested, shall deliver to the person assessed a copy of the statement of property hereinbefore required, showing the valuations of the assessor of the property so listed; which copy shall be signed by the assessor. [See § 321.

85. ASSESSOR TO USE FORMS.] § 85. Assessors, in the execution of their duties, shall use the forms and pursue the instructions which shall, from time to time, be transmitted to them by the Auditor, or that may be furnished to them by the county clerk or other officer, in pursuance of law.

REVIEW OF ASSESSMENT BY TOWN BOARD, IN COUNTIES UNDER TOWNSHIP ORGANIZATION.

86. REVIEW OF ASSESSMENT-TIME—PROCEEDINGS.] § 86. In counties under township organization the assessor, clerk and supervisor of the town shall meet on the fourth Monday of June for the purpose of revising the assessment of property in said town. And on the application of any person considering himself aggrieved or who shall complain that the property of another is assessed too low, they shall revise the assessment and correct the same as shall appear to them just. No complaint that another is assessed too low shall be acted upon until the person so assessed or his agent shall be notified in writing of such complaint, if a resident of the county.

Any two of such officers meeting are authorized to act, and they may adjourn from day to day upon notifying those present of the date to which they adjourn until they shall have finished the hearing of all cases presented to them.

Property assessed after the Fourth Monday of June, and all other property whereof the owner or his agent has made application to the town board to have the assessment on the same revised as provided by this section, and has given notice in writing to said board that he will appeal from its decision to the county board shall be subject to complaint to the county board and the county board shall revise and correct the assessment upon the same upon the application of the owner or his agent, as provided by section 97 of this act, and if it shall appear that the same has been assessed higher in proportion than other lands in the same neighborhood, the county board shall revise and correct the same and make such reduction in said assessment as shall be just and right. [As amended by act approved June 17, 1891. In force July 1, 1891. L. 1891, p. 187; Legal News Ed., p. 133. See §§ 317-338.

87. NOTICE OF MEETING.] § 87. The assessor shall cause at least ten days' previous notice of the time and place of such meeting, to be given by posting notices in at least three public places in such town. [See $8 317-338.

88. FAILURE NOT TO VITIATE, EXCEPT, ETC.] § 88. The failure to give such notice or hold said meeting shall not vitiate such assessment, except as to the excess of valuation or tax thereon shown to be unjustly made or levied. [See §§ 191, 280, 283.

RETURN OF ASSESSOR TO COUNTY CLERK.

89. ASSESSOR TO ADD UP COLUMNS, ETC.] § 89. The assessor shall add up and note the aggregate of each column in his assessment books of real and personal property; and shall also add in each book, under proper headings, a tabular statement, showing the footings of the several columns upon each page; and shall add up and set down under the respective headings the totals of the several columns. When an assessor returns several assessment books of real or personal property, he shall in addition to the tabular statements herein required, return a statement in like form, showing the totals of all the books. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 134; Legal News Ed., p. 108.

90. RETURN.] § 90. The assessor shall, on or before the 1st day of July of the year for which the assessment is made, return his assessment books to the county clerk, verified by his affidavit, substantially in the following form:

STATE OF ILLINOIS, }

I,

SS.
County.

. assessor of

do solemnly

swear that the book to which this is attached contains a correct and full list of all the real property (or "personal property," as the case may be), subject to taxation in .so far as I have been able to ascertain the same; and that the assessed value set down in the proper column, opposite the several kinds and descriptions of property, is, in each case, the fair cash value of such property, to the best of my knowledge and belief (where the assessment has been corrected by a town board, "except as corrected by the town board"), and that the footings of the several columns in said book, and tabular statement returned herewith, are correct, as I verily believe.

[As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 134; Legal News Ed., p. 108. See § 280. See, also, ch. 5, § 28-31. Purrington et al. v. The People ex rel. Miller, 79 Ill., 11; Eurigh v. The People ex rel. Miller, 79 Ill., 214. See § 315.

91. SCHEDULES AND STATEMENTS DELIVERED, ETC.] § 91. The assessor shall at the same time deliver to the county clerk all the schedules and statements of personal property which shall have been received by him, indorsed with the name of the person whose property is listed, and arranged in alphabetical order; and the clerk shall preserve the same in his office for two years thereafter. [See § 322.

92. BOOKS DELIVERED TO TOWN CLERK-REVIEW OF ASSESSMENT.] 92. The several assessment books shall be filed in the office of the county clerk, and there remain open to the inspection of all persons: Provided, that the county clerk shall, in the month of April, deliver to the town clerks of the several towns in the county, the assessment books of their respective towns for the previous year, such books to be returned by the town clerks to the county clerk's office before the 1st day of July of the same year. [As amended by act approved June 2, 1881. In force July 1, 1881. L. 1881, p. 134; Legal News Ed., p. 108.

PAY OF ASSESSORS AND DEPUTY ASSESSORS.

93. How FIXED AND PAID.] § 93. The pay of assessors and deputy assessors shall, from time to time, in counties not under township organization, be determined and fixed by the county board, and in counties under township organization, by the town board of auditors. Such pay shall be for the time necessarily employed in making the assessment, to be paid county assessors and their deputies out of the county treasury, and town assessors and their deputies out of the town treasury. [See "Township Organization," ch. 139, § 130; "Counties," ch. 34, § 38; "Fees and Salaries," ch. 53, § 36. See § 296.

94. DETAILED ACCOUNT OF TIME NOT TO BE PAID UNTIL, ETC.] § 94. Assessors and deputy assessors shall make out their accounts in detail, giving the date of each day which they shall have been employed, which account they shall verify under oath. The assessor shall not be entitled to compensation until he shall have filed the lists, schedules, statements and books appertaining to the assessment of property for such year, in the office of the county clerk-the books to be accurately

made and added up. An assessor or deputy assessor shall not be entitled to pay unless he has performed the labor and made return in strict compliance with law.

DUTIES OF CLERK ON RETURN OF ASSESSMENT BOOKS.

95. CLERK TO CORRECT ERRORS, ETC.] § 95. The clerk, upon receipt of the assessment books of real property, shall correct all errors of whatsoever kind which he may discover, and add the name of the owner, if known, when the same does not already appear, and the description of all real property which has been omitted by the assessor, and is liable to taxation. [See § 276.

96. FURTHER CORRECTIONS.] § 96. If the assessor has listed and assessed any real property not returned by the Auditor to the clerk, the clerk shall immediately advise the Auditor thereof, who shall ascertain if the same is taxable, and advise the clerk. If taxable, the clerk shall enter the same in the list of taxable property in his office; if not, he shall correct the assessment books.

EQUALIZATION OF ASSESSMENTS BY THE COUNTY BOARD.

97. AT JULY MEETING.] § 97. The county board, at a meeting to be held for the purpose contemplated in this section, on the second Monday in July, annually, after the return of the assessment books, shall

First-Assess all such lands or lots as have been listed by the county clerk, and not assessed by the assessor. Said board may make such alterations in the descriptions of real property as it shall deem necessary.

Second-On the application of any person considering himself aggrieved, or who shall complain that the property of another is assessed too low, they shall review the assessment and correct the same as shall appear to be just. No complaint that another is assessed too low shall be acted upon until the person so assessed or his agent shall be notified of such complaint, if a resident of the county.

Third To hear and determine the application of any person who is assessed on property claimed to be exempt from taxation. If the board shall decide that any such property is not liable to taxation, and the question as to the liability of such property to taxation has not been previously determined, as hereinafter provided, the decision of said board shall not be final, unless approved by the Auditor of Public Accounts; and it shall be the duty of the county clerk, in all such cases, to make out and forward to the Auditor a full and complete statement of all the facts in the case. If the Auditor is satisfied that such property is not legally liable to taxation, he shall notify the clerk of his approval of the decision of the board, and the said clerk shall correct the assessment accordingly. But if the Auditor is satisfied that such property is liable to taxation, he shall advise the clerk of his objection to the decision of the board, and give notice to said clerk that he will apply to the Supreme Court in either division, specifying at what term thereof, for an order to set aside and reverse the decision of the county board. Upon the receipt of such notice, the clerk shall notify the person making the application aforesaid. It shall be the duty of the Auditor to file in the Supreme Court a certified statement of the facts, certified