becomes the duty of the mayor to appoint three civil service commissioners. Their term is three years, one being appointed annually.*

36. Appointments—Under rules adopted by the commission, applicants for office in the city departments are examined as to their qualifications and graded according to the result. When the head of a department needs a new appointee application is made to the commission. The name of the candidate standing highest on the list is furnished, and such person is appointed on probation. If the work is satisfactory the temporary appointment is made permanent.

37. Promotions-The commission is also authorized to make rules regulating promotions-which also under this system are to depend strictly upon proved merit instead of political influence.

"classified ser

38. The Classified Service-The vice," as it is called, does not include all the city employees, but does include a large number of them.

This system has been adopted by the city of Chicago.

A similar system has also been provided for Cook County.+

* Rev. Stat., c. 24, §§ 446-484.

+ Rev. Stat., c. 34, § 62.

CHAPTER XI

PUBLIC REVENUE

THE NEED OF REVENUE

1. Government cannot be carried on without public funds to pay for its cost. Officers who give their whole time, or the main part of their time, to public duties have to be paid for their services. It is only certain boards (e.g., those of the State University, the State Normal Schools, the insane asylums, and boards of education), the members of which are able to carry on their private business without material interruption, that receive no salaries. School buildings, sewers, street paving, and other public works are, of course, necessarily expensive.

TAXES

2. A Tax-As all the people of the State are benefited by the maintenance of law and order, by free schools, and other services rendered by the government, it is only proper that all the people should contribute towards the public funds. Such contribution is required by law, and is called a tax.

3. Poll Taxes-In some States a small tax is imposed on everybody, or at least on every adult male person. This is called a poll tax. There is no poll tax in Illinois.

4. Property Taxes-The objection to a poll tax is that everybody who pays it, whether rich or poor, pays the same amount. It seems only reasonable that those who have large property interests to guard should pay taxes in proportion. A tax levied on property is called a property tax, and is the only kind in Illinois. The Constitution requires that "Every person and corporation shall pay a tax in proportion to the value of his, her, or its property " (Art. IX., § 1).

5. Real and Personal Property-Property is of two kinds real and personal. Real property (or real estate) consists of immovables-land and buildings. Personal property consists of movables-like money, horses, and household furniture.

ASSESSMENT AND COLLECTION OF TAXES

6. Assessment-If people are to pay taxes in proportion to the value of their property, it is necessary that there should be some uniform process of determining what property each person has, and what is its value. This process is called assessment. Assessors are officers, appointed or elected, as may be required by law, whose duty is to assess the value of all property within their respective districts, and to report the same for record. The proper legislative authority-the State Legislature, the local legislative board, or the people in town meeting-then decides the amount of tax to be raised in a given year. Knowing the total amount of property to be assessed, and the total tax to be levied, it is a mere matter of arithmetic to find the rate per cent. Then the tax due from each property owner is readily computed.

7. Special Taxes-Besides this form of property tax, there are also taxes on certain kinds of business and on inheritances (Art. IX., § 1).*

8. Special Assessments-Some kinds of improvements as paving a city street, for example—are of more immediate benefit to particular taxpayers than to the community at large. Accordingly the law allows in such cases that the expense be met by a special assessment on those directly benefited (Art. IX., $9).t

9. Sources of Taxation-The total tax levied in any one year consists of several parts-the State tax, the county tax, the city or village tax, the town tax (if any), besides school district taxes, park taxes, special assessments, and any other which may be authorized by law. Any individual taxpayer, however, pays but one sum, which is suitably distributed among these objects by the public officials.

10. Collection-When each person's tax has been duly determined, it is then collected by the tax collectors and paid over to the various public treasurers.

11. Assessors-In counties not under township organization, and in counties under township organization with a population of 125,000 or less, the county treasurer is the assessor. He has such deputy assessors as he may need.

In counties with a population of 125,000 or more a Board of Assessors is elected by the people. There are five members, chosen for a term of six years, so arranged as to be a continuous body.

* Rev. Stat., c. 120, § 307, etc.

Rev. Stat., c. 24, Art. IX.

12. Board of Review-In each county there is also a Board of Review, which has power to revise the action of the assessors.

In counties under township organization with a population under 125,000 the Board of Review consists of the county clerk, the chairman of the County Board, and a citizen appointed by the county judge.

In counties not under township organization the Board of County Commissioners forms the Board of Review.

In counties with a population of 125,000 or more the people elect a Board of Review, consisting of three persons. The term of office is six years, and one of the three is elected each two years. *

The State Board of Equalization has already been described (p. 112).

LIMITATIONS ON THE TAXING POWER

13. The taxing power of the various legislative bodies throughout the State is limited by law.

14. Property Exempt-The Constitution (Art. IX., § 3) provides that certain classes of property shall not be taxed at all. Such property is all that belonging to the State, to counties or to any municipal corporations, and any that is used exclusively for public benefit rather than for private gain.

15. County Limitations-The Constitution (Art. IX., § 8) forbids county authorities to levy a tax at a rate exceeding seventy-five cents on $100 of assessed valuation, unless specially authorized by vote of the people of the county.

*Law of Feb. 25, 1898.

See also Rev. Stat., c. 120, §2.