1907. How lands to be assessed. Mode of assessment. aforesaid, shall be estimated by the County Assessor of Taxes at its true cash value, according to his best judgment and information, and his failure by neglect or refusal to make such estimate shall be a cause of suspension by the Governor. Sec. 19. The lands in each county in this State, subject to taxation and not included in the limits of incorporated towns and cities and laid off in lots and blocks, shall be assessed by townships, and for purposes of taxation all non-bearing fruit trees shall not be considered as adding any value to said land; and in making the assessment the County Assessor of Taxes shall begin with the lowest numbered section in each township and shall assess each lot, tract or parcel of land therein, in accordance with the description as returned for taxation by the owner or agent; Provided, The County Assessor of Taxes may correct any errors in the description so returned, and if the owner or agent fails to make such returns, the County Assessor of Taxes shall assess all lands not returned, according to the government survey, and shall assess in one assessment all the lands in a section belonging to the same owner, or assessed as "Unknown," and when a return of any piece or parcel of property is returned by more than one person the County Assessor of Taxes shall write the names of all claimants opposite said description of land, and the County Assessor of Taxes shall continue in his assessment roll the description and assessment of the remaining sections in townships in the order of their num bers, and in the same manner he shall then assess all the other townships in his county in like manner. also list all land not subject to taxation belonging to the State, the common school fund, the seminary fund, the Internal Improvement Fund, and the United States, but he shall place no value on any such land or make any extension of taxes and shall receive no compensation for listing such lands; Provided, That when private surveys of land or descriptions by metes and bounds have taken the place of government surveys, and the land is known, designated and described only by such private surveys or metes and bounds, the description in the assessment shall be made in accordance with such surveys or descriptions as recorded in the office of the Clerk of the Circuit Court, or by reference to deed of record, giving the book and page as appears in the office of the Clerk of the Circuit Court, and when Spanish grants or donations exist in any county in this State, which have not been surveyed and platted, or which plats are not recorded in the office of the Clerk of the Circuit Court, the County Assessor of Taxes for such county shall assess the several tracts of land owned in such grants not platted as above, describing the same by reference to deed of record, giving the book and page of record as appears in the office of the Clerk of the Circuit Court, and if the deed conveying such tracts is not recorded upon its production to the County Assessor of Taxes, he may describe the lands as being that tract, lot, piece or parcel described in a deed executed by the grantor (naming him) to the grantee (naming him), bearing date (giving date shown by deed), and such description shall be valid and sufficient for all purposes of the assessment. 1907. Commission The County Commissioners of each county in this County State shall purchase and have mounted on cloth and ers to purthen bound in volume or volumes, two complete sets of chase maps. photolithographed township maps in their respective counties of each township therein, one to be kept in the office of the Clerk of the Circuit Court and the other in the County Assessor of Taxes' office in their several counties, and failure to do so shall be cause for suspension of such County Commissioners by the Governor upon complaint of the County Assessor of Taxes, or other citizen of the county, and all these maps and information which may come into the hands of the several County Assessors of Taxes which may be used in preparing the assessment roll shall remain in the County Assessor of Taxes' office at the courthouse and be delivered to his successor in office; Provided, That any maps now owned by the County Assessor of Taxes may be purchased at their discretion by the County Commissioners at a reasonable price, and should any County Assessor of Taxes so fail to deliver said maps above provided, his bond shall be responsible to the value of said property, as required for the faithful discharge of his duty, and he shall not again be eligible to any office of trust or profit in the county. in cities. He shall make the assessments of real estate in cities Assessments and town plats and blocks in regular order throughout the original plan of the city or town, and all additions thereto, all the lots of a block to be listed in their regular order under the letter, number or other designation of the block as filed and recorded in the office of the Clerk of the 1907. Payment of taxes on land. Personal in spection by assessment of land at full cash value. Circuit Court, blocks also to follow in their regular order (and all lots or sub-divisions of a block, when belonging to one owner and being numbered consecutively and lying contiguously, may be assessed together and the taxes extended on one line), each of the smallest sub-divisions of such book to be entered and the taxes thereon to be extended separately; Provided, That County Assessors of Taxes, in making up the assessment rolls, are directed to give sufficient space for the Tax Collector to make necessary entries; and the Clerks of the Circuit Court in recording the report of the tax sales are directed to give necessary space for the entries of redemption; Provided, That no person shall be required to pay taxes on entire land assessed in order to get receipts for taxes on land upon which such person desires to pay taxes. Sec. 20. The County Assessor of Taxes shall ascertain Assessor and by personal inspection, where not already sufficiently acquainted therewith, the value of the lands and assess them at their full cash value in the name of the owner or legal representative of the owner, or as "Unknown," and set down in the assessment roll following and opposite the description of the lands the name of the owner or his or her legal representative, and when the land has not been returned for assessment on or before the first day of April in each year, by the owner or legal representative of the owner, the County Assessor of Taxes shall enter the word, "Unknown," in the column of the assessment roll provided for the name of the owner, or his or her legal representative. The assessment book as provided by the Comptroller shall contain an alphabetical index, in which the County Assessor of Taxes shall be required to indicate the name and the postoffice address, if it can be ascertained, of each person whose name appears upon the assessment roll and shall indicate opposite such name as indexed the page upon which any tax or taxes may be found to be assessed. Taxation Sec. 21. The County Commissioners of the several counties, when it is deemed necessary for assessment purposes, may, before the first day of January of each year, divide their respective counties into taxation districts, and the County Assessor of Taxes may employ for each district an Assistant Assessor of Taxes, resident of the district, who shall take the oath of office required by law for the faithful discharge of the duties of the office of 1907. Assessors. County Assessor of Taxes and shall give good and sufficient bond for the faithful performance of his duty, as Assistant Assessor of Taxes, which bond shall be approved Assistant by the County Commissioners of said county, and whose duty it shall be to assess the property, real and personal, in his district, as provided by law, making out a complete list of all the lands subject to taxation, and giving the value thereof, and giving the names of the owners or persons making the tax returns. The Assistant Assessor of Taxes shall begin the assessment on the first day of January and shall complete the same as early as possible, and he shall return his list of assessments, as made out to the County Assessor of Taxes, immediately upon. the completion thereof, and not later than the first day of May, and the two shall then revise such list at stated times, before the first day of June, as the County Assessor of Taxes may designate, and make such changes as may be agreed upon between them as to description and value of property, and in case of disagreement the matter shall be referred to and decided by the Board of County Commissioners when they meet to revise and equalize the assessment of the county. The County Assessor of Taxes Power of may remove any Assistant Assessor of Taxes who fails to Assessor. discharge his duty properly or to complete his work within the prescribed time, and he shall have power to fill vacancies in that office at any time when he may deem it necessary. The Assistant Assessor of Taxes shall receive as compensation for his services such fees as may be agreed upon by the County Assessor of Taxes, which compensation shall be paid out of the fees or compensation allowed the County Assessor of Taxes for such services. lands that taxation. Sec. 22. If any County Assessor of Taxes when mak. To assess ing his assessment shall discover that any land in his have escaped county has for any reason escaped taxation for any or all of the three previous years or that any land was illegally sold for taxes and was then liable for taxation, he shall, in addition to the assessment of such lands for that year, assess the same separately for such year or years that they may have escaped taxation, or was so illegally sold, at the cash value thereof in such year, noting distinctly the year when such land escaped taxation, and such assessment shall have the same force and effect as it would have had if made in the year that the same escaped taxation, and taxes shall be levied and collected thereon 1907. Proviso. When to sessment roll equalization. Notice of meeting to hear complaints. in like manner and together with the taxes of the year in which the assessment is made, but no lands shall be assessed for more than three years' arrears of taxation and all lands shall be subject to such taxation so escaping taxation to be assessed into whosoever's hands they may come; Provided, That the County Assessor of. Taxes shall not assess any lot or parcel of land certified or sold to the State for any previous years, unless such lot or parcel of land so certified or sold shall be included in the list furnished by the Comptroller to the County Asssessor of Taxes as provided by law; and the Comptroller shall not allow any commissions to the County Assessor of Taxes, Tax Collector, or costs to newspapers advertising the same, the Assessor being liable and responsible for costs of advertising property wrongfully assessed and advertised in accordance with the provisions of this section. Sec. 23. The County Assessors of Taxes shall comcomplete aЯ- plete the assessment rolls of their respective counties on or before the first Monday in July in every year, on which day such Assessors shall meet with the Board of County Commissioners at the Clerk's office of their respective counties for the purpose of hearing complaints and receiving testimony as to the value of any property, real or personal, as fixed by the County Review and Assessor of Taxes, of perfecting, reviewing and equalizing the assessment, and may continue in session for that purpose from day to day for one week, or as long as shall be necessary. Due notice of such meeting shall be given by publication in a newspaper published in such county, or by posting a notice at the courthouse door, if there be no newspaper published in the county, at least fifteen days before the Board will be in session for the purpose of hearing complaints and receiving testimony as to the value of any property as fixed and assessed by the County Assessor of Taxes; Provided, That the County Commissioners of any county may, if they deem it necessary, extend the time for the completion of such assessment roll and for the purpose of revising and equalizing the assessment, a similar extension, not exceeding thirty days, giving due notice and an opportunity to be heard as to assessment and values as herein before provided. Should the Board increase the value fixed by the County Assessor of Taxes of any real estate or personal property, If value is increased |