|
The Office of the Auditor of Public Accounts was
established in 1812 when Illinois became a territory of the second
grade (Terr. L. 1812, p. 5). The Auditor's duties continued without
interruption when Illinois became a state. Under the provisions of
the Constitution of 1818 the General Assembly provided for an
Auditor of Public Accounts. The enacting legislation specified that
the Auditor was to be elected to a four-year term by a joint vote of
the General Assembly (L. 1819, p. 240). In 1833 the term was
shortened to two years (Rev. L. 1833, p. 103). Under the 1848
Constitution the office became a popularly elected one, again with a
term of four years, and these basic provisions were retained in the
Constitution of 1870. The 1970 Constitution abolished the Office of
the Auditor of Public Accounts effective January 1, 1973. Most of
the Auditor's functions were assumed by the newly created
Comptroller who was designated as keeper of the state's central
fiscal account (P.A. 78-592, pp. 1634-1808).
In 1819 the General Assembly passed legislation
outlining the primary functions of both the Auditor and the State
Treasurer (L. 1819, p. 240). The Auditor's duties included auditing
and recording all accounts of the state, keeping accounts of taxes
that had been received or were due, and maintaining a fair record of
the issuance of all authorized warrants and certificates for
disbursements. The State Treasurer could make payments out of the
treasury only on an Auditor's warrant or certificate and was
required to deliver a monthly account to the Auditor of all payments
made. This system, first established during the territorial period,
remains basically unchanged today in transactions conducted by the
Comptroller and the Treasurer.
One of the Auditor's primary responsibilities was
conducting audits of state officers and agencies. While records of
formal audits began to appear in the 1940s, no statutory procedures
were established for auditing state agencies until 1957 when the
function was removed from the Auditor of Public Accounts and given
to the newly created Auditor General (L. 1957, p. 2306). The Auditor
also was made responsible in 1951 for conducting audits of
municipalities with populations of less that 500,000; this function
remained with the office until assumed by the Comptroller in 1973.
In addition to his principal duties the Auditor of
Public Accounts was assigned numerous other functions over the
years: he was the regulating official for insurance companies
operating in Illinois from 1855 until 1893 when the function was
transferred to the Superintendent of Insurance (L. 1855, p. 46; L.
1893, p. 107); he acted as one of the ex officio Commissioners of
State Contracts from 1874 to 1915 (Rev. Stat. 1874, p. 903; L. 1915,
p. 671); and he served as clerk to the Court of Claims from 1877
until succeeded by the Secretary of State in 1917 (L. 1877, p. 64;
L. 1917, p. 325). He was authorized in 1874 to receive surveyors
field notes for Illinois and other records deposited with the state
by the U.S. Surveyor General (Rev. Stat. 1874, p.1051). Five years
later he assumed also custody of the records of the ten federal land
district offices that had operated in Illinois (L. 1879, p. 238).
An 1874 act required county clerks to file with
the Auditor abstracts of reports relating to the establishment of
townships and boundary or name changes (Rev. Stat. 1874, p. 1067).
In addition the Auditor received annual inventories of all state
property (L. 1913, p. 6), was a member of the State Officers
Electoral Board (L. 1929, pp. 395, 403), was a trustee of the
Illinois State Employees' Retirement System (L. 1943, vol. 2, p.
350), and was an ex officio member of a large number of other boards
and commissions.
Tax duties. Among the earliest and
most important functions assigned to the Auditor of Public Accounts
were those related to taxation. In order to determine the extent of
the state's real property tax base he was required to obtain
periodic abstracts of sales from each of the federal land district
offices operating in Illinois (L. 1819, p. 313). Nonresidents were
required to register their land with the Auditor at Vandalia from
1819 until 1829 when a subsequent act allowed registration with the
county clerks (L. 1829, p. 119). Any nonresident tracts which were
not registered or on which taxes were not paid were subject to sale
by county sheriffs from 1819 to 1821, by the Auditor from 1823 to
1833, or by county clerks and sheriffs after 1833 (L. 1819, p. 313;
L. 1823, p. 203; L. 1833, p. 528). The Auditor received yearly
reports from each county official conducting land tax sales. Tracts
sold for taxes could be redeemed within a specified time limit by
payment of delinquent taxes, accrued interest, and the cost of the
sale. Each county clerk was required to file reports annually with
the Auditor showing amounts received by the county tax collector,
either personally or from town collectors, and amounts paid under
protest. The Auditor also was responsible for approving collectors'
bonds and for instituting legal action against delinquent
collectors. These duties were transferred to the Department of
Revenue in 1951 (L. 1951, p. 536).
After 1867 equalization of the assessment of
property became the responsibility of the State Board of
Equalization of which the Auditor was an ex officio member (L. 1867,
p. 105). This responsibility continued until 1919 when the
equalization function was transferred from the board to the State
Tax Commission (L. 1919, p. 718). Under the Constitution of 1870 the
legislature passed acts which instructed the Governor and Auditor of
Public Accounts to compute the state tax rate annually (L. 1871, pp.
30, 670). The Auditor also was responsible for certifying the
established rate to the county collectors each year. The annual rate
currently is set by the Governor, State Treasurer, and the
Comptroller.
Saline land. In 1818 U.S. Congress
specified that all salt springs and saline reserves within the
boundaries of Illinois would be granted to the state. There were
four salines in Illinois for which reserves were established: the
Gallatin (also known as the Ohio and Wabash saline), the Vermilion,
the Shoal Creek (also known as the Bond County saline), and the Big
Muddy (also known as the Jackson County saline). Congress authorized
the state to sell parts of the Gallatin and Vermilion saline
reserves in 1828 and 1831 respectively (U.S. Stat. at Large,
IV, pp. 305, 451). The sales of the Gallatin Saline reserves were
supervised by a board of commissioners which reported to the Auditor
of Public Accounts semiannually and issued the final certificates of
sale. A Register and Receiver, appointed to conduct the Vermilion
sales, reported quarterly to the Auditor and issued receipts and
final certificates. Upon presentation of final certificates for
either saline, the Auditor prepared and countersigned patents which
were signed by the Governor and sealed by the Secretary of State.
Through a series of later acts Congress eventually authorized the
sale of all saline land. The Big Muddy and the greater part of the
Shoal Creek salines were donated to the counties in which they were
located and each county conducted and received the proceeds from its
sales. In 1854 the Auditor was instructed to take over all records
related to the salines and to sell at public auction any remaining
tracts in the Gallatin and Vermilion reserves (L. 1854, p. 17).
Vandalia lots. Under an act of
Congress of March 3, 1819, the federal government donated four
contiguous sections of land to the State of Illinois for the
establishment of a seat of government. The legislature provided for
a board of commissioners to select the land, lay out a town for a
capital on the Kaskaskia River, sell 150 lots, and erect a state
house (L. 1819, p. 361). Vandalia was declared the seat of
government for twenty years beginning December 1, 1820 (L. 1821, p.
32). Sales of a portion of the grant began under the 1819 act but
because of the difficulty many purchasers had in meeting their
payments another act was passed in 1823 allowing for a more liberal
system of ten installment payments (L. 1823, p. 137). This same act
also gave responsibility for conducting the sales to the Auditor of
Public Accounts.
Seminary land. In 1818 Congress
granted two townships to the State of Illinois to be used for a
seminary of learning (U.S. Stat. at Large, III, p. 428).
Selections of land under the state's grant began in 1823 when the
Governor appointed three commissioners to carry out the work. The
first seminary land patent was issued to the state in 1826. The
General Assembly authorized the Auditor to conduct the first sales
of seminary land in 1829 (Rev. L. 1829, p. 158). The proceeds from
these sales were deposited in a Seminary Fund in the State Treasury.
The institutions that eventually benefited from the Fund were those
at Normal and Carbondale, now Illinois State University and Southern
Illinois University respectively.
School land. In 1804 Congress passed
an act reserving section sixteen in every township for the support
of common schools (U.S. Stat. at Large, II, p. 279). The
State of Illinois inherited the rights to these school land tracts
upon admittance to the Union. Provisions for the sale of school land
were made by the General Assembly in 1829 and 1831 (Rev. L. 1829,
p.150; L. 1831, p. 172). Sales were conducted by a commissioner
appointed in each county who forwarded quarterly reports to the
Auditor of Public Accounts. The Auditor then prepared and
countersigned patents which were signed by the Governor and sealed
by the Secretary of State. The provisions for sales of school land
remained basically unchanged by later legislation.
Railroad land grant. In 1851 a
federal land grant was made to the State of Illinois to aid in
construction and operation of the Illinois Central Railroad (U.S.
Stat. at Large, IX, p. 466). The state accepted the grant and
chartered the Illinois Central Railroad in 1851 (Priv. L. 1851, pp.
61, 192). Records of all tracts and lots selected and subsequently
sold by the railroad were filed with the Auditor of Public Accounts
(L. 1851, p. 35). All proceeds from these sales went either to the
railroad company or to its bondholders. When the railroad was found
to be withholding tracts from sale in 1873 the General Assembly
passed an act compelling the railroad's trustees to sell all
remaining tracts on which two dollars or more per acre were bid (L.
1873, p. 115).
Swamp land. In 1850 the federal
government authorized the donation of swamp and overflowed lands to
the state for the purposes of drainage and reclamation (U.S.
Stat. at Large, IX, p. 519). In 1852 the state granted all such
tracts to the counties in which they were located (L. 1852, p. 178).
Land was surveyed and appraised by county surveyors and sold by the
county drainage commissioners. Deeds were issued by the county
court. Reports of swamp land sales were filed annually with the
Auditor of Public Accounts by the county clerks until 1951 when they
were directed to report to the Department of Revenue instead (L.
1951, p. 536).
State bonds for internal improvements.
To finance internal improvement projects of the 1820s and 1830s
including the Illinois and Michigan Canal, railroads, and river
improvements the State of Illinois issued a large number of state
bonds. The issues were poorly regulated and by the mid-1840s the
state could neither determine the exact extent of its indebtedness
nor make accurate interest payments to legitimate bondholders. The
first major attempt to solve the problem was made in 1847 when the
legislature provided for the issuance of New Internal Improvement
Stock (L. 1847, p. 161). This stock primarily was issued in exchange
for equivalent amounts of old internal improvement bonds, scrip, or
other evidences of state indebtedness. Interest Bonds were issued
concurrently in amounts equivalent to the interest due on the old
surrendered certificates. The Auditor of Public Accounts was
responsible for keeping registers of the stock and bonds issued and
records of all transfers made. All certificates were transferable
either at Springfield or at the State of Illinois Transfer Office in
New York City. Outstanding Illinois and Michigan Canal stock and
scrip could not be exchanged for the 1847 New Internal Improvement
Stock. However a separate issue of Illinois and Michigan Canal
Bonds, which could be exchanged for the old stock and scrip, was
authorized in 1847 (L. 1847, p. 165). In 1847 the General Assembly
authorized issuance of Liquidation Bonds specifically designed to be
exchanged for bonds originally issued to Charles Macalister and
Henry Stebbins (L. 1847, p. 163). These earlier bonds had been
issued under an act providing for payment of interest on the
internal improvement debt (L. 1841, p. 167). In 1859 authorization
was made for the issuance of Refunded Stock in exchange for all
outstanding state indebtedness and the Governor was allowed to adopt
such means as were necessary to procure timely conclusion of the
exchanges (L. 1859, p. 192).
Other state bonds. Aside from
settling the enormous debt contracted on behalf of internal
improvements, the state issued bonds to finance a wide variety of
other activities. In 1861 a War Fund was established to meet Civil
War expenses. The fund principally was financed by the sale of 6
percent War Stock certificates. The Auditor was authorized to assess
an additional amount of property tax to meet the interest payments
on this stock. Later bonds included 1917 and 1923 issues for state
highways (L. 1917, p. 696; L. 1923, p. 512), a 1921 issue to pay
bonuses authorized for Illinois veterans by the World War I Service
Recognition Board (L. 1921, p. 67), and an issue of $30 million in
bonds in 1934 to pay for emergency relief (L. 1933, 1st Spec. Sess.,
p. 11).
Local bonds. In 1865 counties and
cities were authorized to issue bonds in support of subscriptions to
the capital stock of railroad companies or in aid of any public
improvement (L. 1865, p. 44). In 1877 bonding authority also was
extended to other local governmental units including towns,
townships, school districts, and other municipal corporations (L.
1877, p. 158). Each bond issued by a local unit had to be registered
with the Auditor. When the bonds for any one unit totaled $5,000 or
more the Auditor was required to determine the rate at which
assessed property located within the unit would have to be taxed to
meet annual payments of principal and interest. Such taxes were
placed in individual funds for each local unit and pledged to the
payment of registered bonds. The Auditor was custodian of these
funds and authorized all receipts and disbursements. Interest
coupons or bonds paid from the funds were returned to the Auditor or
State Treasurer to be canceled and destroyed.
Banking Act of 1851. An act of 1851
established a general system of banking and made the Auditor of
Public Accounts a principal regulating officer for banking
activities (L. 1851, p. 163). Under the act articles of association
were recorded with the county recorder and filed with the Secretary
of State and Auditor. The Auditor was empowered to issue circulating
notes to banks after each bank had deposited a sufficient amount of
securities with the Treasurer to cover the value of the notes. The
Auditor, Treasurer, and individuals depositing securities all were
responsible for keeping descriptive lists of such securities. In
1865 the duties of the Bank Commissioners, created in 1851, were
transferred to the Auditor and the State Treasurer (L. 1865, p. 20).
The commissioners had been responsible for conducting annual
examinations of banks and for inspecting the securities deposited by
each bank with the Auditor and State Treasurer. They also had been
empowered to order banks to deposit additional securities or to
surrender sufficient amounts of circulating notes to make up for any
impairment in the value of securities on deposit (L. 1851, p. 171).
An act passed in 1867 forbade the future organization of banks
having the power to issue notes or bills to circulate as money (L.
1867, p. 49). The Auditor also was forbidden to issue any additional
circulating notes.
Regulation of state banks. Another
general banking law was not passed in Illinois until 1887 (L. 1887,
p. 89). It provided that persons wishing to organize a
state-chartered bank first make application to the Auditor of Public
Accounts. After capital stock was paid in, directors elected, and a
preliminary examination completed by the Auditor, a certificate
authorizing the bank to commence business was issued. Each bank was
examined at least once a year by the Auditor or his representative.
Notices of changes such as a change in the number of directors,
additional capital stock issues, or consolidation with another bank
had to be filed with the Auditor. Only minor changes were made in
the basic system of regulating state banks until the responsibility
was transferred to the newly created Department of Financial
Institutions in 1957 (L. 1957, p. 369).
Regulation of building and loan
associations. In 1891 the Auditor assumed responsibility for
the examination of building and loan associations and for receipt of
their annual reports, duties previously exercised by the Secretary
of State (L. 1891, p. 90). The Secretary continued to issue
certificates of organization to such associations until 1899 when
this function also was assumed by the Auditor (L. 1899, p. 112). The
Auditor also was authorized to examine associations on request of
nine or more stockholders. In 1893 annual examinations became
mandatory (L. 1893, p. 83). At the same time the Auditor became
responsible for supervising and regulating operations of foreign
building, loan, and homestead associations operating in the state
(L. 1893, p. 86). An act of 1919 replaced or clarified all earlier
legislation relating to building and loan associations but the act
had little effect on the Auditor's responsibilities (L. 1919, p.
297). The next major legislative revision took place in 1955 with
the passage of the Illinois Savings and Loan Act (L. 1955, p. 849).
The Auditor remained principally responsible for regulating the
associations named in this act until replaced in 1957 by the newly
created Department of Financial Institutions (L. 1957, p. 369). Also
transferred to the new department in 1957 were the Auditor's
responsibilities for the regulation of several other types of
financial institutions and organizations. These included trust
companies (L. 1887, p. 144), pawners' societies (L. 1899, p. 120),
foreign exchanges (L. 1923, p. 277), credit unions (L. 1925, p.
255), and currency exchanges (L. 1943, vol. I, p. 233).
105.001
OUTGOING CORRESPONDENCE. October
5, 1839-March 13, 1844; May 7, 1849-February 8, 1865; November 9,
1866-November 13, 1868; May 3, 1872-April 4, 1873; May 11,
1881-December 28, 1881. 8 vols. Partial index.
Letterpress copies of outgoing correspondence
primarily to General Land Office, Surveyor General, county clerks,
assessors, sheriffs, Fund Commissioners, county school
commissioners, other state and local officials, and private
individuals concern selection, sale, preemption, and patenting of
state lands (e.g., saline, school, seminary, internal improvement,
swamp); assessments and tax levies for real and personal property;
sales of land for nonpayment of taxes and later redemptions of the
land; receipt of abstracts of public land sales from federal land
district offices in Illinois; settlements with county tax
collectors; establishment of local bond funds; issuance and
cancellation of circulating notes of banks; charters of insurance
companies; annual reports from railroads and other corporations;
salaries of state officials; expenses of state institutions;
appropriations made by General Assembly; and the liquidation of
state banks.
105.002
INCOMING CORRESPONDENCE. Ca.
1819-1957. 9 cu. ft. No index.
Incoming correspondence primarily from General
Land Office, Surveyor General, county clerks, sheriffs, assessors,
commissioners in charge of selling state lands, and private
individuals concerns selection, preemption, sale, and patenting of
various types of state lands (e.g., saline, school, seminary, canal,
Vandalia lots, swamp); assessment and taxation of real and personal
property; sales of land for nonpayment of taxes and later
redemptions of land; settlements with county tax collectors;
internal improvement projects; receipt of abstracts of land sold;
and examinations and annual reports of state banks. Beginning 1925
copies of outgoing letters are included.
For additional correspondence of the Auditor of
Public Accounts see papers relating to land in the various federal
land districts, RS 952.079, RS 952.135, RS 952.180, RS 952.209, RS
952.228, RS 952.250, RS 952.279, RS 952.313, RS 952.336, and RS
952.363.
105.003
JOURNALS. November 19,
1817-November 30, 1854. 9 vols. and 1 partial vol. No index.
Journals constitute formal chronological record of
receipts and disbursements made by the Auditor. For 1817-1841
journals were prepared primarily from entries initially recorded in
DAYBOOKS, RS 105.004. Entries include date of receipt or
disbursement, name of payee or payor, cause of receipt (e.g.,
collections of taxes, fees received by various state officials,
sales of state lands, sales of lands reverted to state for
nonpayment of taxes) or disbursement (i.e., description of services
or labor performed, type of supplies or equipment provided,
commissions paid on tax collections, types of fees refunded), and
warrant number issued for each disbursement.
Entries posted to REVENUE AND WARRANT LEDGERS, RS
105.005, WARRANT LEDGERS, RS 105.006, and REVENUE LEDGERS, RS
105.007.
105.004
DAYBOOKS. January 2,
1813-September 30, 1841. 4 vols. and 3 partial vols. No index.
Daybooks were used for the initial recording of
daily receipts and disbursements in the Auditor's office. Such
entries then were transcribed formally in the Auditor's JOURNALS, RS
105.003. Entries include date and amount of receipt or disbursement,
name of payee or payor, and cause of receipt (e.g., collections of
taxes, fees received by various state officials, sales of state
lands, sales of lands reverted to the state for nonpayment of taxes)
or disbursement (i.e., description of services or labor performed,
type of supplies or equipment provided, commissions paid on tax
collections, types of fees refunded). Warrant numbers usually are
included for disbursements.
105.005
REVENUE AND WARRANT LEDGERS. 1813-1850.
8 vols. and 1 partial vol. Index.
Ledgers consist of balanced accounts detailing all
receipts and disbursements of the Territorial and State Treasuries
for general operations of the government and for revenue collections
made in each county. Ledgers variously include date and amount of
disbursement or receipt, name of payee or payor, and cause for
disbursement (i.e., description of services or labor performed, type
of supplies or equipment provided, commissions paid on tax
collections, types of fees refunded) or receipt (e.g., collections
of taxes, fees received by various state officials, sales of state
lands, sales of lands reverted to the state for nonpayment of
taxes.).
Accounts for general operations of state
government are arranged under headings for state officials or
agencies including constitutional officers, the General Assembly,
the Supreme Court, the State Bank of Illinois, boards, commissions,
and institutions. Other objects of appropriations or sources of
funds include maintenance of the State House, clerks' fees on land
sales, conveyance of convicts to penitentiaries, constitutional
conventions, judicial circuits, distribution of laws and House and
Senate journals, fugitives from justice, hawkers' and peddlers'
licenses, Interest Fund, insane hospital tax, militia, money
refunded to state, judgments against state, public printing and
binding, premium on silk, preemption claims on land, distribution of
revenue to counties, bounty on wolf scalps, and transcription of
records. Accounts for collection of revenue in counties are arranged
under name and title of county official responsible for collecting
taxes (usually county sheriff).
Entries posted from JOURNALS, RS 105.003. Series
superseded by WARRANT LEDGERS, RS 105.006, and REVENUE LEDGERS, RS
105.007.
105.006
WARRANT LEDGERS. 1850-1924.
76 vols. Index.
With REVENUE LEDGERS, RS 105.007, ledgers
supersede REVENUE AND WARRANT LEDGERS, RS 105.005, in primarily
detailing disbursements from State Treasury for various
appropriations and showing running daily balances for all state
funds from which appropriations were made. Entries for each
disbursement include date warrant issued, warrant number, name of
warrantee, cause for disbursement (i.e., description of services or
labor performed, types of supplies or equipment provided, types of
fees refunded), and amount of warrant.
Disbursements are listed chronologically under
appropriation titles including headings for state officials and
agencies such as constitutional officers; the General Assembly; the
Supreme, appellate, and circuit courts; various boards, commissions,
and institutions; and after 1917 code departments and divisions.
Headings for other appropriation objects are also included such as
conveying convicts to penitentiaries and reform schools, fugitives
from justice, Governor's contingent fund, Executive Mansion, State
House construction and maintenance, county interest funds, public
printing and binding, reporter and reports of the Supreme Court,
revision of statutes, and printing paper and stationery.
Funds from which appropriations were made include
General Revenue, Interest, State Debt, Military, School, Kaskaskia
Common School, Teachers' Pension, Illinois and Michigan Canal, Fire
Prevention, State Aid Road, Federal Aid Road, Vocational Education,
and Social Hygiene.
Series superseded by APPROPRIATION LEDGERS, RS
105.008.
105.007
REVENUE LEDGERS. 1851-1934.
22 vols. Index.
With WARRANT LEDGERS, RS 105.006, ledgers
supersede REVENUE AND WARRANT LEDGERS, RS 105.005, in presenting
balanced accounts with county tax collectors. Each account includes
name of county, county collector's name, year for which tax
collected (1851-1934), total assessed valuation within county for
that year, amount due for each state tax (e.g., General Revenue;
Interest; State Debt; School; University; Waterway; Blind Relief;
and Soldiers' Compensation Bond, Interest, and Retirement), amount
and date of collections returned to Auditor for each tax, and
credits made to collectors (e.g., commissions paid to county and
town collectors on each tax collected, forfeited back taxes, errors
on real property, insolvencies on personal property, mileage
payments). Settlements and collections on 1934 tax continued as late
as 1950.
105.008
APPROPRIATION LEDGERS. 1924-1940.
33 vols. Index.
Ledgers supersede WARRANT LEDGERS, RS 105.006, and
consist of chronological lists of warrants issued from each
appropriation account. Entries for each warrant consist of date
issued, warrant number, and amount of warrant. Accounts are included
for state officials and agencies (e.g., constitutional officers, the
General Assembly, the Supreme Court, the appellate courts, the Court
of Claims, code departments and divisions, and various boards,
commissions, and institutions) and for other appropriation objects
(e.g., judges' pensions, tax error refunds, conveyance of convicts
to penal institutions, fugitives from justice).
Also included are daily accounts of available
balances in each fund of the State Treasury. Funds include General
Revenue; Road; School; University of Illinois; Waterway Bond;
Soldiers' Compensation Bond, Interest, and Retirement; Working
Capital; Normal School Revolving; Local Bond; U.S. Veterans' Bureau;
State Teachers' Pension and Retirement; Fire Prevention; Kaskaskia
Commons Permanent School; Illinois and Michigan Canal; Vocational
Education; Vocational Rehabilitation; Game and Fish; Agricultural
Revolving; Corporation Trust; Workmen's Compensation; State and
County Premium; Social Hygiene; Miners' Examining; School Text Book;
and Unknown and Minor Heirs.
105.009
WARRANT RECEIPTS. April
14, 1837-June 30, 1913. 62 vols. and 1 partial vol. No index.
Receipts were signed by warrantees or their
representatives to acknowledge receipt of warrants from Auditor of
Public Accounts. Entries for each warrant include date warrant
issued, warrant number, name of warrantee, amount of warrant, cause
for payment by state (i.e., description of services or labor
performed, type of supplies or equipment provided, type of fees
refunded), and signature of warrantee or representative.
Disbursements posted to REVENUE AND WARRANT
LEDGERS, RS 105.005, WARRANT LEDGERS, RS 105.006, or REVENUE
LEDGERS, RS 105.007. Series superseded by WARRANT JOURNALS, RS
105.010.
105.010
WARRANT JOURNALS. July
2, 1913-June 30, 1934. 29 vols. No index.
Warrant journals supersede WARRANT RECEIPTS, RS
105.009, and were used to confirm delivery of warrant to warrantee,
either in person or by mail. Entries for each warrant include
warrant number, date warrant issued, name of warrantee, cause for
disbursement (i.e., description of services or labor performed, type
of supplies or equipment provided, type of fees refunded), title of
appropriation from which warrant was issued, and amount of warrant.
Through 1918 journals usually include signature of warrantee or city
to which mailed; beginning 1919 check marks are the only indication
that warrants were sent.
Through October 1923 disbursements are posted to
WARRANT LEDGERS, RS 105.006, or REVENUE LEDGERS, RS 105.007.
105.011
CANCELED WARRANTS. 1823-1971.
119 cu. ft. and 16,500 microfilm rolls. No index.
Warrants were issued by the Auditor of Public
Accounts which then were returned by the State Treasurer and
canceled. Entries on each warrant include date issued, serial number
and amount of warrant, name of person or firm to which warrant
payable, cause for payment, signatures of State Treasurer and
Auditor of Public Accounts, endorsement by warrantee, and date of
cancellation. Warrants include those for the following purposes or
funds: General (1823-1955), Commercial (1955-1970), Payroll
(1950-1971), Motor Fuel Refund (1937-1970), Emergency Relief
(1936-1943), Old Age Assistance (1940-1957), Aid to Dependent
Children (1941-1957), Blind Assistance (1943-1957), Disability
Assistance (1950-1957), Public Assistance (1957-1970), World War II
Bonus (1947-1949), Korean War Bonus (1959-1961), and State
Employees' or Teachers' Retirement (1948-1970).
105.012
GENERAL WARRANT REGISTERS. January
1813-June 1957. 234 vols., 1 partial vol., and 70 microfilm rolls.
No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts on the Territorial and
State Treasuries for general purposes. Entries for each warrant
include date warrant issued, warrant number, name of warrantee, and
amount of warrant. Date warrant canceled begins to appear regularly
ca. 1850. After June 1955 the code number of the fund from which the
warrant was drawn is given.
For register of warrants issued for specific
purposes see RS 105.013 (Payroll), RS 105.014 (Blind Assistance), RS
105.015 (Old Age Assistance), RS 105.016 (Aid to Dependent
Children), RS 105.017 (Motor Fuel Tax Refunds), RS 105.018
(Emergency Relief), RS 105.020 (World War II Bonus), and RS 105.021
(Public Assistance).
105.013
PAYROLL WARRANT REGISTERS. August
13, 1943-June 30, 1972. 117 vols. and 401 microfilm rolls. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts to state employees for
salary payments arranged under dates on which pay periods end.
Entries for each warrant include date warrant issued, warrant
number, name of warrantee, amount of warrant, and date warrant
canceled. After June 1955 the code number of the fund from which the
warrant was drawn is given.
105.014
BLIND ASSISTANCE WARRANT REGISTERS. October
1, 1943-August 5, 1957. 12 vols. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts under the Blind Assistance
Act of 1943 (L. 1943, vol. 1, p. 528). Entries for each warrant
include date warrant issued, warrant number, name of warrantee,
amount of warrant, and date warrant canceled.
105.015
OLD AGE ASSISTANCE WARRANT REGISTERS. May
1936-August 1967. 210 vols. and 142 microfilm rolls. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts under the Old Age Security
Act of 1935 (L. 1935, p. 259; amended by L. 1935, 1st Spec. Sess.,
p. 54). Entries for each warrant include date and number of warrant,
name of warrantee, amount of warrant, and date warrant canceled.
After June 1955 the code number of the fund from which the warrant
was drawn is given.
105.016
AID TO DEPENDENT CHILDREN WARRANT REGISTERS.
October 29, 1941-July 15, 1957. 67 vols. and 4
microfilm rolls. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts for aid to dependent
children as authorized in 1941 (L. 1941, vol. I, p. 287). Entries
for each warrant include date warrant issued, warrant number, name
of warrantee, amount of warrant, and date warrant canceled. After
June 1955 the code number of the fund from which the warrant was
drawn is given.
105.017
MOTOR FUEL TAX REFUND WARRANT REGISTERS.
December 1, 1927-December 31, 1970. 28 vols. and 87
microfilm rolls. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts for refunds of motor fuel
license tax to persons using such fuel for any purpose other than
operating a motor vehicle on the public highways of Illinois as
authorized in 1927 (L. 1927, p. 758). Entries for each warrant
include date warrant issued, warrant number, name of warrantee,
amount of warrant, and date warrant canceled. After June 1955 the
code number of the fund from which the warrant was drawn is given.
105.018
EMERGENCY RELIEF WARRANT REGISTERS. March
11, 1932-July 6, 1943. 31 vols. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts for emergency relief as
authorized in 1931 (L. 1931, 3d Spec. Sess., p. 191). Entries for
each warrant include date warrant issued, warrant number, name of
warrantee, amount of warrant, and date warrant canceled.
105.019
VOUCHERS FOR PAYMENT OF WORLD WAR II BONUS CLAIMS.
June 12, 1947-May 21, 1953. 32 vols. No index.
Vouchers authorizing the issuance of warrants for
payments of World War II bonus claims were prepared by the Service
Recognition Board and forwarded to the Auditor of Public Accounts.
Each voucher contains date and number of voucher, location of
Service Recognition Board office handling claim (Springfield or
Chicago), and list of claimants for whom payments were authorized.
Entries for each claimant include claimant's name and address, claim
number, number of months in active domestic or foreign service and
amount paid for each, and the Auditor's warrant number.
For register of warrants issued see RS 105.020.
105.020
WORLD WAR II BONUS WARRANT REGISTERS. June
24, 1947-March 30, 1953. 10 vols. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts to veterans or their
beneficiaries for active military service during World War II as
authorized under the World War II Compensation Act of 1946 (L. 1946,
p. 2). Entries for each warrant include date warrant issued, warrant
number, name of warrantee, amount of warrant, and date warrant
canceled.
For vouchers authorizing issuance of warrants see
RS 105.019.
105.021
PUBLIC ASSISTANCE WARRANT REGISTERS. July
1957-June 1972. 4 vols. and 508 microfilm rolls. No index.
Registers consist of numerical lists of warrants
issued by the Auditor of Public Accounts for public assistance.
Entries for each warrant include date warrant issued, warrant
number, name of warrantee, amount of warrant, and date warrant
canceled. After July 1957 the code number of the fund from which the
warrant was drawn is given.
105.022
WAR FUND WARRANT LEDGER. December
1861-October 1868. 1 vol. Index.
Ledger consists of chronological lists of warrants
issued by the Auditor drawn from various accounts of the War Fund
(i.e., Commissioners of the War Fund, also called the Board of Army
Auditors; Discharged Volunteers; Military Contingent Fund; Magazine
and Arms; State Militia Payrolls; and the Quartermaster,
Subsistence, Ordnance, and Incidental Expenses accounts for the
Illinois volunteers and the state militia). Entries for each warrant
include date and number of warrant, name of warrantee, cause for
disbursement (e.g., supplies, freight, fuel, rent, surgical
instruments, transportation of troops, payroll for military
service), amount of warrant, and the year of appropriation on which
warrant is drawn.
Supersedes War Fund accounts formerly kept in
WARRANT LEDGERS, RS 105.006.
105.023
REGISTER OF WARRANTS ISSUED FROM WAR FUND.
June 6, 1861-February 28, 1865. 1 vol. No index.
Register consists of chronological list of
warrants issued by the Auditor from the War Fund. Entries for each
warrant include date and number of warrant, name of warrantee,
amount of warrant, and date warrant canceled by Auditor.
105.024
REGISTER OF WARRANTS ISSUED TO ILLINOIS NATIONAL
GUARD. May 15, 1879. 1 vol. No index.
Register consists of numerical lists of warrants
issued by the Auditor on May 15, 1879 to National Guard members in
payment for services during 1877 and 1878 and for their
transportation, subsistence, and incidental expenses as authorized
under an act approved April 22, 1879 (L. 1879, p. 32). Entries for
each warrant include warrant number, name of warrantee, amount of
warrant, and date canceled.
105.025
WARRANT LEDGER FOR WORLD'S COLUMBIAN EXPOSITION.
December 8, 1891-September 30, 1895. 1 vol. No index.
Ledger consists of a chronological list of
warrants issued by the Auditor of Public Accounts for expenses
incurred by the Board of World's Fair Commissioners and the Woman's
Exposition Board for the World's Columbian Exposition at Chicago.
Entries for each warrant include date and number of warrant, name of
warrantee, and cause for disbursement (e.g., construction and design
of the Illinois Building, materials furnished for exhibits,
transportation and per diem expenses for board members, salaries of
board employees and of workers at the exposition, design and labor
on statue, Illinois Welcoming the World).
Supersedes accounts formerly kept in WARRANT
LEDGERS, RS 105.006.
105.026
REGISTER OF WARRANTS ISSUED TO MEMBERS OF ILLINOIS
NATIONAL GUARD REJECTED FOR SERVICE IN SPANISH-AMERICAN WAR.
Ca. 1901. 1 partial vol. No index.
Register lists warrants issued to men enlisted in
Illinois National Guard and naval militia who failed to pass the
examination when Illinois troops were mustered into U.S. service for
the Spanish-American War. Warrants are listed under each company or
division and entries include warrant number, name of warrantee,
amount of warrant, and occasional address to which warrant mailed.
105.027
UNKNOWN AND MINOR HEIRS FUND LEDGER. June
1864-May 1907. 1 vol. Index.
Ledger consists of rough accounts of receipts and
disbursements for the Unknown and Minor Heirs Fund including date of
receipt or disbursement, name of payee or payor, cause for receipt
(usually amounts received from master in chancery on order of a
county circuit court for amount due deceased to be held in fund for
heirs) or disbursement (usually amounts paid to heirs of deceased or
their representatives), and amount of receipt or disbursement.
105.028
RECORD BOOK OF THE KASKASKIA COMMONS PERMANENT
SCHOOL FUND. July 1911-May 1936. 1 vol. No
index.
Record book consists of several sections detailing
the assets and receipts of the fund and disbursements made by the
Auditor from the fund. Included are record of receipts from sales of
land in the Kaskaskia Commons (1912-1913), a list of record books
and other material received from the Board of Commissioners of the
Kaskaskia Commons, list of mortgages and investments belonging to
the fund (with name of mortgagor, date of mortgage, date notes
payable, rate of interest), record of collections of principal and
interest in mortgages (with date of collection, name of payor,
amount paid), and warrants issued by the Auditor of Public Accounts
from the fund for such expenses as salaries for teachers and truant
officers, textbooks, janitorial services, repairs, coal, furniture,
and supplies (with date and number of warrant issued and name of
warrantee).
105.029
JOURNAL OF REMITTANCES ORDERED INTO STATE
TREASURY. December 1824-June 1938;
February 1943-March 1945; August 1947-December 1949. 22 vols. No
index.
Monthly lists of receipts into State Treasury
include date and number of Auditor's remittance order, name of payor,
amount received, cause for receipt, and fund in which deposited.
Causes for receipts include collection of various taxes (e.g.,
revenue, state debt, occupation, liquor, cigarette); local bond
funds; fees received by various state officials, departments, and
boards (e.g., Secretary of State, Auditor of Public Accounts,
Railroad and Warehouse Commissioners, Racing Commissioners,
Department of Agriculture, Supreme Court, boards responsible for
examining nurses, architects, pharmacists, optometrists, barbers);
sales of lands (land reverted to state and sold for nonpayment of
taxes and various state lands such as saline, seminary, school,
canal, and swamp); rent on property owned by state; sale of
wastepaper; refunds to state on overpayment of salaries; and money
received from the federal government to finance various projects.
Funds into which receipts were deposited include: General Revenue,
Road, University of Illinois, Normal School Revolving, School,
Waterway Bond, Blind Relief, State Teachers' Pension and Retirement,
State Employees' Retirement, Local Bond, Conservation, Game
Protection, Fish Protection, and Emergency Relief.
See also JOURNAL OF REMITTANCES ORDERED INTO
SPECIAL FUNDS OF STATE TREASURY, RS 105.030.
105.030
JOURNAL OF REMITTANCES ORDERED INTO SPECIAL FUNDS
OF STATE TREASURY. January 1907-December
1917. 5 vols. No index.
Monthly lists of receipts into special funds of
State Treasury include date and number of Auditor's remittance
order, name of payor, payor's city of residence, cause for receipt,
amount received, and fund in which deposited. Causes for receipts
include fees for hunting, fishing, and vendor licenses; salary
deductions; and fees collected at state institutions. Funds into
which receipts were deposited include Game Protection, Fish Warden's
Expense, State Food Commissioner's, Board of Administration, and
State Teachers' Pension and Retirement.
105.031
RECORD OF FEES DUE. January
31, 1914-March 24, 1925. 4 vols. No index.
Record is of fees due the Auditor primarily from
banks, trust companies, and building and loan associations. Entries
include date fee incurred, name and location of institution from
which fee due, and amount and cause for fee (e.g., examination fees,
mileage charges or railroad fares for examiners, filing fees for
annual reports or charters, fees for certified copies of charter or
bylaws). Entries related to examinations also include name of
examiner.
105.032
RECORD OF FEES RECEIVED. December
9, 1904-May 28, 1938; June 1, 1945-March 30, 1948. 9 vols. No index.
Record of fees received by Auditor includes date
of each receipt, name and location/residence of institution or
individual from which received, and amount and cause for each
receipt (e.g., building and loan association or bank examination
fees; mileage charges or railroad fares for examiners; trust company
filing fees; bank calls; and certified copies of charters, Federal
Reserve reports, examiners' reports, and duplicate land patents or
certificates). Entries related to examinations also include name of
examiner.
105.033
AUDIT REPORTS. 1943-1954.
10 cu. ft. No index.
Audit reports were prepared by certified public
accountants appointed by the Auditor of Public Accounts for all
state agencies including constitutional officers; code departments
and divisions; executive and legislative boards and commissions;
state institutions, colleges, and universities; and the Supreme and
appellate courts. Each report includes name of agency audited, date
of audit, inclusive dates covered by audit (1934-1954), and name and
address of individual or firm conducting audit. Reports generally
begin with a narrative section commenting on findings of audit which
includes an explanation of agency's scope of activity (e.g.,
principal powers and duties, history of legislation creating or
affecting agency, location of main or central office, number of
divisions or other offices maintained, number of employees),
accounting procedures used by agency, methods used to conduct audit,
and statements as to whether agency's accounts agreed or disagreed
with audit findings.
Attached to narrative section are tabular
statements including agency's overall financial position, assets,
and liabilities; surplus funds; appropriations to agency,
expenditures, and unexpended balances from appropriations;
contingency appropriations and Governor's authorizations for their
expenditure; funds or investments supervised by agency; equipment
inventory; leases (with location of property leased, name of lessor,
cost of lease); names and titles of bonded officers and employees of
agency, dates surety bonds expire, amount of bonds; and amounts and
objects of other insurance carried. Also included is correspondence
with Governor, Legislative Audit Commission, Illinois Budgetary
Commission, and audited agencies concerning audits.
For later audit reports see RS 107.001.
105.034
REPORTS OF AUDITS OF THE CHICAGO SANITARY
DISTRICT. 1932-1942. 22 vols. No index.
Audits of the Sanitary District were conducted
annually by certified public accountants appointed by the Auditor of
Public Accounts as originally required under an act of June 17, 1929
(L. 1929, p. 364). Each report includes date of audit, inclusive
operating dates covered by audit report, and name and address of
individual or firm conducting audit. Reports generally begin with a
narrative section commenting on properties, taxes, interest, suits
and claims, budget, and surety bonds. This is followed by financial
statements of income and expenses; cash receipts and disbursements;
bonded indebtedness; construction contracts; property improvements;
additions to property of electrical division; properties and reserve
for depreciation for electrical division; maintenance, operation,
and general expenses for sewage treatment works, pumping stations
and power plant, and electrical division; tax levies; and monthly
salaries and wages.
105.035
MUNICIPAL AUDIT REPORTS. 1952-1957.
60 cu. ft. No index.
Audit reports were prepared annually for all
municipalities of less than 500,000 inhabitants, usually by
certified public accountants, and delivered to the Auditor as
required by an act of 1951 (L. 1951, p. 928). Each report contains
name of municipality audited, date of audit, fiscal year which audit
covers, and name and address of individual or firm conducting audit.
Reports generally begin with a narrative section summarizing audit
findings which occasionally includes information such as date
municipality founded and/or incorporated and names and titles of
officials. Attached are tabular statements detailing departmental
receipts and disbursements (e.g., police, fire, health, street,
parks, and sanitation departments); bonded indebtedness (i.e., types
of bond, dates of issue and maturity, rate of interest); accounts of
special funds (e.g., parking facilities, cemetery trusts, insurance,
state motor fuel tax); receipts for licenses, permits, fines, and
other fees (e.g., birth and death certificates, dog tags, restaurant
inspections, building and electrical permits, plumbing inspections,
motor vehicle and bicycle registration, parking meters, bus and taxi
lines, real estate brokers); salaries of officials and employees of
municipality; and value of fixtures and equipment (e.g., fire
trucks, ambulances, police squad cars, garbage trucks, street
graders and sweepers, office furniture and equipment).
105.036
ANNUAL REPORTS FILED BY THE STATE BOARD OF
EXAMINERS OF ARCHITECTS. 1897-1911. 0.25
cu. ft. No index.
Reports were filed annually with the Auditor under
the provisions of the act which established the board (L. 1897, p.
81). Reports generally contain dates of board's meetings during the
year; names of board members; numbers of license applications
received, approved, and issued; accounts of receipts of license
fees; accounts of expenditures (including expenses of board members,
secretary's salary, postage, printing and stationery, office rent);
and name and location of bank in which board's funds are deposited.
105.037
RECORD OF TOWNSHIP BOUNDARIES. Ca.
1849-1910. 2 vols. No index.
Record consists of legal descriptions of the
boundaries of townships within each county and includes names of
counties and townships. Record occasionally includes dates on which
township organization was adopted, rejected, abandoned, or
readopted; and a map or plat of township boundaries.
105.038
TOWNSHIP ORGANIZATION FILE. Ca.
1850-1930. 1 cu. ft. No index.
File consists of documents filed with the Auditor
by county officials regarding the establishment or change of name of
townships. Each document generally includes legal description of the
township's boundaries, date of organization or name change, and
signatures of county officials responsible for action. Occasionally
included are correspondence between the Auditor and county
officials, certified copies of transcripts of county board
proceedings, and maps showing township boundaries.
105.039
RECORD OF MILES TRAVELED BY GENERAL ASSEMBLY
MEMBERS. Ca. 1893-1917. 1 vol. No index.
Record of miles traveled by General Assembly
members to and from Springfield during each session was kept for
calculating travel allowance due each member. Entries include name
of member, chamber in which serving, city and county of residence,
and number of miles traveled (with names of cities through which
member passed and abbreviations indicating railroad line on which
traveled).
105.040
GENERAL ASSEMBLY PAYROLLS. 1893;
1895. 2 vols. No index.
Payrolls for the 38th and 39th bienniums
(1893-1896) list the amount of salary due each member and employee
of the House and Senate at various dates during each biennium. Also
included are amounts due members for per diem expenses, mileage
charges, and postage.
105.041
LINCOLN TOMB APPROPRIATION LEDGER. September
10, 1895-June 1, 1896. 1 partial vol. No index.
Brief balanced accounts of expenses for
custodian's salary and work and materials for custodian's dwelling
include date of payment, name of payee, and amount of payment. Also
included are amounts of appropriations made in 1895.
105.042
INVENTORIES OF THE STATE PENITENTIARY. 1894-1896.
3 vols. Index.
Yearly inventories and appraisals of the property
belonging to the Illinois State Penitentiary at Joliet include the
description, quantity, and appraised value for each item. Property
is arranged according to the area in which it was located including
the cell houses, warden's house, guardhouses, hospital, convict
kitchen, female prison, library, chapel, bookbindery, stables, farm,
greenhouse and lawn, and various shops (e.g., broom, chair, cigar,
harness, knitting, and stone).
105.043
ANNUAL INVENTORIES OF PERSONAL PROPERTY IN
EXECUTIVE MANSION. 1919-1921. 0.1 cu. ft.
No index.
Inventories of furnishings in the Executive
Mansion owned by the state were prepared yearly and sent to the
Auditor of Public Accounts. For each item on list inventories
include quantity, value, and description. Items include furniture,
rugs and carpeting, curtains and draperies, chandeliers, fireplace
tools, kitchen appliances, maids' uniforms, mirrors, clocks,
silverware, typewriters, sewing machine, piano, billiard table,
vacuum cleaner, telephone stand, electric fans, cuspidors, barber
chair, commodes, and flat irons.
105.044
FILES RELATING TO PAYMENT OF WORLD WAR II BONUS
CLAIMS. 1947-1953. 11 cu. ft. No index.
Files primarily consist of correspondence with the
Service Recognition Board and individual claimants. Subjects of
correspondence include reports of vouchers received from the board,
bonus warrants mailed to claimants, inquiries from claimants about
status of claim, applications for duplicate warrants, claimants'
address changes, and audits of board's financial activities.
105.045
MEMORANDUM BOOK. Ca.
1849-1858. 1 vol. No index.
Volume apparently served as a memorandum book for
rough accounts of disbursements related to state indebtedness and
other expenditures. Accounts related to indebtedness include money
forwarded to American Exchange Bank in New York on account of July
1856 interest installment, a list of various certificates of
indebtedness purchased by state and canceled (1849-1856) under an
act approved February 12, 1849 (L. 1849, p. 70), a record of coins
shipped to New York for payment of two-mill tax (1857-1858), and a
brief abstract of state indebtedness purchased (1852-1853). Also
includes a rough abstract of payments made to county agricultural
societies (1855-1857), statements of receipts and disbursements made
for construction of the Executive Mansion, (June 1854-February
1856), and receipts and disbursements made for improving the State
House grounds (March 1854-November 1856).
Records relating to taxation
105.046
ABSTRACTS OF PUBLIC LAND SALES IN ILLINOIS.
Ca. 1816-1865. 14 vols. No index.
Abstracts of public land sales were prepared each
year by the ten federal land district offices in Illinois and
forwarded to the Auditor of Public Accounts for use in preparing
lists of all land subject to taxation in the state. Entries for each
tract include date of sale, name of purchaser, legal description of
tract, and the number of acres.
Additional abstracts of public land sales can be
found in papers relating to land in the various federal land
districts, RS 952.079, RS 952.135, RS 952.180, RS 952.209, RS
952.228, RS 952.250, RS 952.279, RS 952.313, RS 952.336, RS 952.363.
105.047
TRANSCRIPT OF LOCATIONS OF MILITARY WARRANTS ON
WHICH PATENTS WERE ISSUED. Compiled ca.
1831. 2 vols. No index.
Transcript of register of military warrants
located October 6, 1817-June 16, 1819 was compiled by the Auditor of
Public Accounts probably for use in preparing lists of taxable land.
Entries for each located warrant include date of location, warrant
number, name of individual in whose favor warrant was issued (i.e.,
veteran or his heirs), military corps or regiment in which veteran
served, and a legal description of tract located.
105.048
LISTS OF LAND SUBJECT TO TAXATION IN VARIOUS
COUNTIES. 1823-1838; 1844. 8 vols. and 0.1
cu. ft. No index.
Lists of land subject to taxation in each county
were prepared yearly and forwarded to the Auditor by county
officials. Entries for each tract generally include date tract
originally purchased, names of patentee and present owner, number of
acres, legal description of tract, rate at which taxed, and amount
of tax due. Each list was certified as correct by county official
and includes date of certification and signature and title of
official. Lists are included for Edgar County (1823-1838), Fayette
County (1825, 1830, 1833-1835, 1837, 1844), Morgan County
(1837-1838), and Sangamon County (1832, 1834, 1835, 1837, 1838).
Additional lists for land subject to taxation in
other counties can be found in papers relating to land in the
various federal land districts, RS 952.079, RS 952.135, RS 952.180,
RS 952.209, RS 952.228, RS 952.250, RS 952.279, RS 952.313, RS
952.336, and RS 952.363.
105.049
REGISTER OF BANK STOCK HELD BY NONRESIDENTS.
1819-1822. 1 partial vol. Index.
Register consists of a list of bank stock
registered with Auditor by nonresidents as required under an act of
March 27, 1819 (L. 1819, p. 313). Entries for each include date
entered, name of stockholder, number of shares held, and amount of
taxes paid on stock each year. Entries indicating sale or transfer
of stock appear frequently.
105.050
LISTS OF TRACTS REGISTERED FOR TAXATION BY
NONRESIDENTS. 1823-1827. 0.75 cu. ft. No
index.
Certified lists of tracts owned by nonresidents
were filed with the Auditor for tax purposes under an act of
February 18, 1823 (L. 1823, p. 203). Each list contains name of
owner and, for each registered tract, legal description; number of
acres; year of purchase; county in which tract lies; date list
certified; and frequently classification of tract for assessment
purposes (i.e., first-, second-, third-rate). Occasionally
correspondence is included which requests Auditor to remove tracts
from his list of nonresident land because the owner had become a
state resident during the previous year.
105.051
RECORD OF TAXES PAID ON LAND OWNED BY
NONRESIDENTS. 1818-1839. 25 vols. and 1
partial vol. Partial index.
Various lists of tracts owned by nonresidents and
subject to taxation usually include, for each tract, date land
originally purchased; names of original purchaser and current owner;
legal description of tract or claim number; number of acres;
purchase price per acre; total purchase price; classification of
land (i.e., first-, second-, third-rate) for assessment purposes;
amount of taxes paid on land or name of county in which located;
name of federal land district in which located; and notation that
tract was located in military district or notation that tract was a
type of state land (e.g., saline, school, seminary).
105.052
DELINQUENT LAND TAX LIST. 1838.
1 partial vol. No index.
List of tracts on which taxes were delinquent
includes county in which each tract located, legal description of
each tract, and amount of tax and interest due on each.
105.053
TRANSCRIPT OF DELINQUENT TAXES REPORTED BY COUNTY
COLLECTORS. 1854. 2 vols. Index.
Lists for each county are of land for which taxes
were due in 1853 but delinquent and include county in which tract
lies, name of county collector, name of person owing tax, legal
description of tract, and number of acres, assessed value, and
amounts owed for each type of tax (e.g., state and county, road,
school, town). For tracts on which taxes subsequently were paid
entries also include date and amount paid. Lists were compiled from
original reports submitted by county clerks.
105.054
RECORD OF DELINQUENT LAND TAXES RECEIVED.
May 12, 1854-October 17, 1854. 1 vol. No index.
Record consists of chronological account of
payments received on delinquent land taxes. Entries include date of
receipt, name of payor, amount paid, and legal description of tract
on which taxes owed.
105.055
LISTS OF LAND SOLD BY AUDITOR FOR NONPAYMENT OF
TAXES. 1823; 1826-1833. 6 vols. and 2
partial vols. No index.
Lists of land sold by Auditor each year at
Vandalia for nonpayment of taxes include, for each tract sold, date
of sale; legal description of tract; number of acres; name of
purchaser; years in which taxes were due; and amount paid for tract.
For those tracts not purchased, "state" is entered in
place of name of purchaser indicating that tract was turned over to
state ownership.
For later land tax sales see RS 105.056, RS
105.057, and RS 105.058.
105.056
RETURNS OF LAND SOLD FOR NONPAYMENT OF TAXES IN
VARIOUS COUNTIES. 1834-1846. 5 vols. No
index.
Varying lists of land sold by county officials for
nonpayment of taxes were sent to the Auditor primarily for years up
to 1847 when standard forms were instituted for all counties.
Entries for each tract sold generally include date of sale, name of
person charged with tax, legal description of tract, number of
acres, valuation of tract, amount of tax due and unpaid, amounts of
costs or fees charged in relation to sale, name of purchaser, and
amount paid for tract. Lists are included for Peoria County
(1834-1846), Rock Island County (1845), and St. Clair County
(1844-1845).
For earlier land tax sales see RS 105.055; for
later land tax sales, see RS 105.057 and RS 105.058. Additional
lists for other counties can be found in papers relating to land in
the various federal land districts, RS 952.079, RS 952.135, RS
952.180, RS 952.209, RS 952.228, RS 952.250, RS 952.279, RS 952.313,
RS 952.336, and RS 952.363.
105.057
REGISTER OF LAND SOLD BY COUNTY OFFICIALS FOR
NONPAYMENT OF TAXES. 1845-1848. 1 vol.
Index.
Copy prepared by Auditor of Public Accounts of tax
sales in each county as reported by county officials contains name
of county and for each tract sold the date of sale, legal
description of tract, number of acres, purchase price, name of
purchaser, and date of deed.
For earlier land tax sales see RS 105.055 and RS
105.056 and for later land tax sales see RS 105.058.
105.058
RECORD OF LAND SOLD BY COUNTY OFFICIALS FOR
NONPAYMENT OF TAXES. 1847-1914; 1916-1919;
1921-1922. 187 vols. No index.
Beginning in 1847 the Auditor supplied each county
clerk with a standard form for recording the sale of land for
nonpayment of the previous year's taxes which the clerk then
completed and returned to the Auditor. Each list generally contains
the name of the county, name and title of county official who
conducted sales, inclusive dates on which sales occurred, dated
certification by official that list was correct, and date list filed
in Auditor's office. Entries for each tract sold usually include
number of acres offered, legal description of tract, number of acres
sold, amount for which sold, and name of purchaser. Occasionally
entries also include name of town, township, or city in which
located; breakdown of amounts owed for various types of taxes (e.g.,
state, county, town, district school, road, railroad); valuation of
tract; and amount of costs charged by county official for conducting
sale.
Most counties are included for sales of 1847-1914.
Sales of 1916 include those for Johnson County only. Sales of 1917,
1918, 1921, and 1922 include those for Cook County only. Sales of
1919 include those for Sangamon and St. Clair counties only.
For earlier land tax sales see RS 105.055, RS
105.056, and RS 105.057. Additional tax sale lists can be found in
papers relating to land in the various federal land districts, RS
952.079, RS 952.135, RS 952.180, RS 952.209, RS 952.228, RS 952.250,
RS 952.279, RS 952.313, RS 952.336, and RS 952.363.
105.059
TRACTS STRICKEN OFF TO STATE AT TAX SALES.
1839-1840. 1 vol. No index.
Lists are of tracts in each county which reverted
to state ownership because no adequate bid was received at tax
sales. Entries for each county include number of acres, legal
description, and name of town in which each stricken tract was
located. Occasional notations indicate that certain tracts were
redeemed later (1840-1845) and include date and amount of redemption
money paid.
105.060
RECORD OF REDEMPTIONS OF LAND SOLD FOR NONPAYMENT
OF TAXES. 1824-1847. Fair copy: 3 vols.
Rough copy: 6 vols. and 1 partial vol. Index to rough copy for land
sold, 1823, 1826, and 1828-1833.
Lists of all land sold for nonpayment of taxes in
1823 and 1826-1833 were prepared for use in recording those tracts
subsequently redeemed. Entries for each tract sold include date of
sale, legal description of tract, number of acres, year for which
taxes were due, and amount due for taxes and costs. Entries for
those tracts subsequently redeemed include date of redemption and
amount paid.
105.061
REGISTER OF CERTIFICATES ISSUED FOR REDEMPTION
MONEY AND TAXES PAID ON REDEEMED LAND. June
1824-October 1838. 1 vol. No index.
Register consists of monthly lists of certificates
issued on the State Treasury for payments of redemption money and
taxes on redeemed land. Entries for each certificate include serial
number of certificate, name of individual to whom issued, amount of
redemption money paid, and amount of tax paid.
105.062
MADISON COUNTY REDEMPTION LIST. March
2, 1835-May 1, 1846. 1 vol. No index.
List is of tracts sold for nonpayment of taxes and
later redeemed. Entries for each tract include date of sale, year
for which taxes were due (1834-1844), legal description of tract,
date of redemption, amounts of taxes and interest due, and amounts
paid to county and to state for redemption.
105.063
ST. CLAIR COUNTY REDEMPTION LIST. April
1845-October 1849. 1 vol. No index.
List is of tracts sold for nonpayment of taxes and
later redeemed. Entries for each tract include date of sale, year
for which taxes were due (1844-1849), legal description of tract,
date of redemption, amounts of taxes and interest due, and amounts
paid to state for redemption.
105.064
YEARLY CERTIFICATES OF STATE TAX RATES.
1872-1923. 0.25 cu. ft. No index.
Certificates were filed yearly with the Auditor as
official notification of the rates set for each state tax (e.g.,
Revenue, Interest, Common School, Canal Redemption Fund, University
of Illinois, Illinois Waterway, Soldiers' Compensation Bond). Rates
were set by the Governor and Auditor for 1872-1902; beginning 1903
the State Treasurer also participated in rate-setting. Indication of
date on which county clerks were notified occasionally appears.
105.065
YEARLY CERTIFICATES OF EQUALIZED COUNTY TAX RATES
ESTABLISHED BY STATE BOARD OF EQUALIZATION. 1873;
1876-1878; 1880-1905. 0.25 cu. ft. No index.
Certificates were filed with the Auditor of Public
Accounts each year as official notification of the equalized tax
rates which had been established for each county by the board.
Certificates generally include date of certificate, percentage to be
added to or deducted from valuation for each county for personal and
real property, signatures of president and secretary of board, date
certificates filed with Auditor, and occasional date the Auditor
notified county collectors of fixed rates.
105.066
RECORD OF SETTLEMENTS WITH COUNTY TAX COLLECTORS.
1850; 1859-1874. 17 vols. No index.
Record consists of balanced accounts with county
tax collectors for state taxes collected for the tax years
1858-1873. Accounts include amounts collected for each tax (e.g.,
General Revenue, Interest, School, State Debt), amounts retained by
collector for commissions and for expenses incurred in making
collections, and net amount received by state. For tax years 1849
and 1858-1873 also included are abstracts of taxes due in each
county consisting of name of county, equalized rate at which
property was assessed, valuation of property, and amounts due for
each state tax.
105.067
RECORD OF TAXES COLLECTED BY JUDGMENTS AGAINST
COUNTY TAX COLLECTORS. 1852-1878. 1 vol.
and 1 partial vol. Index.
Record primarily consists of brief notations on
progress of litigation instituted by the Auditor of Public Accounts
against county tax collectors including county in which collection
made, date of court term, names of collector and agents against whom
suit was brought, cause for suit (e.g., amounts due Auditor for
collections, damages, sheriff's fees, costs), and disposition of
case (e.g., judgment granted with date, continued, dismissed). Also
includes list of lands purchased on execution (1862-1882) including
date of purchase, name of defendant, legal description of tract,
county in which located, number of acres, and purchase price.
105.068
ANNUAL REPORTS OF ILLINOIS CENTRAL RAILROAD FOR
TAX ASSESSMENT PURPOSES. 1857-1859;
1905-1931. 2 vols. No index.
Record consists of annual reports filed by the
railroad with the Auditor of Public Accounts under the act which
incorporated the railroad (Priv. L. 1851, p. 61). The reports list
the values of main and side tracts, rights-of-way and buildings
thereon, outlying lands, station houses and fixtures, rolling stock,
bonds, cash, shops, machinery, tools, and other assets. Usually
included is Auditor's statement of assessed valuation and amount of
tax owed by railroad for each year.
Record also includes material relating to a
dispute between the Auditor and the Illinois Central Railroad over
the failure of the railroad to file annual reports from 1860 to
1905; the Attorney General's opinion which stated that the railroad
was required to file reports; and correspondence among the Auditor,
railroad representatives, and the Attorney General.
Records relating to state lands
105.069
RECORD OF STATE LAND SALES. 1843-1851;
1853-1865. 3 vols. No index.
Record is of sales of state land which were
conducted by the Auditor of Public Accounts or by county officials.
Land sold includes tracts purchased from 1837 to 1839 from the
federal government for various internal improvement projects (i.e.,
Alton and Mt. Carmel Railroad, Central Railroad, Alton and
Shawneetown Railroad, Alton and Shelbyville Railroad, Little Wabash
River Improvement, and Rock River Improvement), tracts selected by
and granted to the state for internal improvements under an act of
Congress of 1842, and tracts selected as seminary land. Entries for
each tract offered for sale usually include date of purchase or
selection by state, legal description of tract, number of acres,
price per acre, and occasional valuation of tract. Entries for
tracts sold include name of purchaser, date of purchase, amount
paid, and occasional remarks on quality of land (e.g., rich prairie,
timbered, wet, near bodies of water) or notes that tract was not
purchased at initial public auction but was bought at a later
private sale.
105.070
LEASES FOR TRACTS IN GALLATIN SALINE RESERVE.
1817-1826. 0.25 cu. ft. No index.
Leases of tracts in the Gallatin saline reserve
were executed by the Governor and include names, residences, and
signatures of lessees; terms of lease (e.g., duration and amount of
rent due annually); date lease executed; and signature of Governor.
Also includes incoming correspondence to the Governor from U.S.
Treasury Department, General Land Office, and individuals regarding
selection of tracts from the saline reserve and applications for and
approval of leases.
105.071
COMMISSIONER'S ACCOUNTS OF SALES OF GALLATIN
SALINE. 1833-1839; 1848. 4 vols. No index.
Accounts kept by the commissioner of the Gallatin
saline reserve list sales of tracts. Arranged in varying formats
entries variously include number of final certificate issued, name
and residence of purchaser, legal description of tract, number of
acres, price per acre, total purchase price, manner of purchase
(e.g., preemption, private entry, highest bidder at public auction),
and dates on which reports of sales were forwarded to the Auditor of
Public Accounts. Also included are various lists of tracts remaining
unsold on specified dates.
105.072
FINAL CERTIFICATES FOR SALES OF GALLATIN SALINE
RESERVE. 1829-1861. 1 cu. ft. No index.
Final certificates state that full payment has
been made toward the purchase of a tract in the Gallatin saline
reserve and that the purchaser is entitled to a patent. Entries on
each certificate include date and number of certificate, name and
residence of purchaser, legal description of tract, number of acres,
price per acre, and signature of commissioner of the Gallatin saline
sales.
105.073
LISTS OF GALLATIN SALINE LANDS ON WHICH PATENTS
WERE ISSUED BY THE STATE. 1829-1839;
1844-1846; 1848; 1855-1856. 1 vol. and 1 partial vol. No index.
Lists of tracts sold in the Gallatin saline
reserve on which patents were issued by the State of Illinois
include final certificate number, legal description of tract, name
of purchaser and occasionally the name of assignee, number of acres,
price per acre, total amount of purchase price, date of sale, and
date patent issued.
105.074
PAPERS RELATING TO SALES OF GALLATIN SALINE
RESERVE. 1829-1857. 0.25 cu. ft. No index.
Papers include correspondence of commissioner of
sales, Auditor of Public Accounts, and Governor regarding sales;
abstracts of sales forwarded to Auditor by commissioner; and
commissioner's receipts for sales listing name and residence of
purchaser, date of purchase, legal description of tract sold, number
of acres, price per acre, and purchase price. File also includes
receipts for metals from saline lands (1821-1825).
105.075
VERMILION SALINE LEASES. 1819-1831.
0.1 cu ft. No index.
Leases of tracts in the Vermilion saline reserve
were executed by the Governor and include names, residences, and
signatures of lessees; terms of lease (e.g., duration and amount of
rent due annually); date lease executed; and signature of Governor.
Also includes incoming correspondence to the Governor from U.S.
Treasury Department, General Land Office, and individuals regarding
selections of tracts of the saline reserve, applications for and
approvals of leases, and valuations of improvements on tracts.
105.076
REGISTER'S REPORTS OF SALES OF VERMILION SALINE.
October 1831-January 1838. 0.1 cu. ft. No index.
Reports of sales are of tracts in Vermilion saline
reserve completed and forwarded to the Auditor by the Register
appointed by the Governor to handle such sales. Entries for each
tract sold include date of sale, Receiver's receipt number, name and
residence of purchaser, legal description of tract, number of acres,
price per acre, and amount of purchase price paid.
105.077
RECEIVER'S RECEIPTS FOR TRACTS SOLD IN VERMILION
SALINE RESERVE. October 8, 1831-January 4,
1838. 0.1 cu. ft. No index.
Receipts are for the sales of tracts in Vermilion
saline reserve issued by the Receiver appointed by the Governor to
handle such sales. Entries on each receipt include date and number
of receipt, name and residence of purchaser, legal description of
tract, number of acres, price per acre, and total purchase price.
105.078
PAPERS RELATING TO THE SALES OF VERMILION SALINE
RESERVE. Ca. 1831-1854. 0.1 cu. ft. No
index.
Papers include surety bonds of the Receiver and
Register appointed to supervise sales of Vermilion saline reserve,
receipts from Governor for funds received from sales, Auditor's
semiannual reports to Illinois House of Representatives on sales,
Receiver's semiannual account of sales, and certifications from
county clerks that specified saline tracts were sold.
105.079
LEASES FOR TRACTS IN BIG MUDDY SALINE RESERVE.
1815-1831. 0.1 cu. ft. No index.
Leases were executed by General Land Office (prior
to 1819) and Governor (1819 and later) and include names, residences
and signatures of lessees; terms of lease (e.g., duration and amount
of rent due annually); date lease executed; and signature of
Commissioner of the General Land Office or the Governor. Also
included are incoming correspondence to the Governor regarding
individual's right to lease a tract, petition from residents of
Jackson County asking that saline be leased, and a power of attorney
granted by a lessee.
105.080
PAPERS RELATING TO SHOAL CREEK SALINE. 1819-1833.
0.1 cu. ft. No index.
Papers include petitions from residents of Bond
County recommending individuals as commissioners for the saline and
incoming correspondence to the Governor discussing approval of
leases of tracts in the saline reserve.
105.081
LIST OF VANDALIA LOTS SOLD. September
6, 1819-September 7, 1819. 0.1 cu. ft. No index.
List is of lots sold in Vandalia under an act of
March 30, 1819 (L. 1819, p. 361). Entries for each lot sold include
name of purchaser, numbers of lot and square, total amount of
purchase price, and name of individual serving as security.
105.082
ACCOUNTS OF SALES OF VANDALIA LOTS. 1820-1824.
1 vol. Index.
Accounts of Vandalia lot sales include, for each
lot, name of purchaser; lot and square numbers; amounts paid for
first, second, and third installments; name of individual serving as
security; value of notes returned to Auditor for first, second, and
third installments; amounts of payments made to Auditor for first,
second, and third installments; amount of interest paid; and remarks
on final disposition of purchase (e.g., patent issued with date of
issue and patent number, relinquished, forfeited, further credit
extended, assigned to another individual). Also included is a
recapitulation of the value of notes returned to the Auditor (April
1820-January 1821).
105.083
LIST OF VANDALIA LOTS AND THEIR VALUES. 1823.
1 partial vol. No index.
List of all Vandalia in- and out-lots (i.e., in
and out of town) and their values was prepared by the commissioners
and forwarded to the Auditor of Public Accounts under an act of
February 12, 1823 (L. 1823, p. 137). Entries for each lot include
lot number, square number (for in-lots only), number of acres, and
appraised value. Also included are total values of all lots.
105.084
CORRESPONDENCE AND REPORTS REGARDING SELECTION AND
SALE OF SEMINARY LANDS. 1825-1855. 0.25
cu. ft. No index.
File contains incoming correspondence to the
Governor and Auditor of Public Accounts from the General Land
Office, commissioners to select seminary lands, and various
individuals concerning selection of tracts, approval or disapproval
of selections by the U.S. President, appointment of commissioners to
make selections, and entry of selections by commissioners at
appropriate land district offices. Also included are receipts for
sales signed by State Treasurer (June 1829-August 1831), patents
issued to State of Illinois by federal government for approved
seminary lands (1826, 1829, 1836, 1838), and Auditor of Public
Accounts reports to General Assembly on selection and sale of
tracts.
105.085
ABSTRACT OF SEMINARY LAND SALES. June
1829-January 1852. 1 vol. No index.
Lists of seminary tracts sold include date of
sale, legal description of tract, number of acres, name and
residence of purchaser, price per acre, total purchase price, State
Treasurer's receipt number (through September 1829 only), and date
of deed or patent. Also contains list of seminary lands belonging to
the state in 1838 and list of seminary lands selected in 1843 and
approved by the U.S. President in 1849.
105.086
RECORD OF SCHOOL LAND SALES. 1831-1894.
5 vols. and 1 partial vol. No index.
Lists of school land sold in each county include
name of county, date of sale, name of purchaser, legal description
of tract, number of acres, price per acre, total purchase price, and
date on which patent issued.
105.087
AFFIDAVITS REGARDING SCHOOL LAND PATENTS.
Ca. 1840-1957. 2 cu. ft. No index.
Affidavits and correspondence primarily testify
that the original patent issued for a tract of school land cannot be
found and request that a duplicate be provided. Information includes
legal description of tract, names of patentee and current owner, and
date of purchase or patent. Also includes correspondence to the
Auditor requesting corrections on deeds or patents for misspelled
names or incorrect legal descriptions and notifications from county
officials regarding school land sales.
105.088
LISTS OF CANAL LAND PATENTED TO THE STATE OF
ILLINOIS. 1830. 1 partial vol. No index.
Lists contain legal description and number of
acres for each tract selected by and patented to the State of
Illinois under an act of Congress of March 2, 1827 to aid in the
construction of the Illinois and Michigan Canal.
105.089
ABSTRACT OF FINAL CERTIFICATES ISSUED UNDER AN ACT
TO PROVIDE RELIEF FOR PURCHASERS OF CANAL LOTS AND LAND. May
1841-February 1842. 1 partial vol. No index.
List is of final certificates issued to
individuals who purchased Illinois and Michigan Canal lots and land
during 1836 and who were provided relief in completing their
payments under an act of February 27, 1841 (L. 1841, p. 49). Entries
include certificate number, name of original purchaser, name of
assignee, county of residence, amount of purchase price, legal
description of tract or lot and block number, date of purchase, date
of certificate, and occasional indication that part of tract or lot
was relinquished to the state.
105.090
LIST OF TRACTS SELECTED FOR INTERNAL IMPROVEMENTS.
May 27, 1842-November 18, 1844. 1 partial vol. No
index.
List is of tracts selected by state land agents
appointed by the Governor under acts of Congress of September 4,
1841 and March 19, 1842 which granted land to various states for
support and construction of internal improvements. Entries for each
tract include date of selection, legal description of tract, quality
and description of terrain (e.g., prairie, timber, rich soil,
well-watered, dry, rolling), number of acres, cost per acre, total
cost, value per acre as determined by Governor, name of individual
purchasing tract from state, date of purchase, and purchase price.
105.091
PRELIMINARY LISTS OF LAND SELECTED BY ILLINOIS
CENTRAL RAILROAD. 1852-1853. 1 vol. No
index.
Record consists of various lists of land selected
in each federal land district under an act of Congress of September
20, 1850 granting the right-of-way and making a grant of land to
Illinois in aid of the railroad. Lists include vacant, odd-numbered
tracts within six-mile limit; vacant, even-numbered tracts within
six-mile limit; tracts selected by railroad but found to have been
legally sold prior to selection; tracts selected between the six-
and fifteen-mile limits to make up for deficiency within the
six-mile limit; and lists of tracts selected within the six- and
fifteen-mile limits found to have been sold prior to selection.
Lists contain legal description and number of acres for each
selected tract. Volume also includes township plats for Palestine
and Springfield districts showing tracts selected and some
correspondence discussing instructions in making selections from
Commissioner of the General Land Office to the Registers and
Receivers of the district offices.
105.092
FINAL LISTS OF LAND SELECTED BY ILLINOIS CENTRAL
RAILROAD. October 30, 1855. 6 vols. No
index.
Final lists of land selected in each county by the
Illinois Central Railroad were prepared by the railroad's trustees
and forwarded to the Auditor of Public Accounts. Lists for each
county include name of county, legal description and number of acres
for each tract selected, and total number of acres selected in that
county.
105.093
PLATS SHOWING BOUNDARIES OF ILLINOIS CENTRAL
RAILROAD GRANT. Ca. 1852. 2 vols. No
index.
Plats of each township in each Illinois federal
land district that contained a portion of the Illinois Central
Railroad grant show the boundaries of the grant and bodies of water.
Plats also show parts of "Old Indian Boundary" (border of
cession made to U.S. by Ottawas, Chippewas, and Potawatomis under
treaty of August 24, 1816).
105.094
SEMIANNUAL REPORTS OF SALES OF ILLINOIS CENTRAL
LAND AND TOWN LOTS. 1853-1922. 7 vols. No
index.
Reports of sales of tracts and lots were prepared
semiannually by the railroad and forwarded to the Auditor of Public
Accounts under the fifteenth section of the act which incorporated
the railroad (Priv. L. 1851, p. 61). Each report includes date
report compiled, legal descriptions of tracts or lot and block
numbers for town lots sold, names of purchasers, number of acres in
each tract or lot, date of each sale or deed, and amount of purchase
price or consideration received by railroad for tract or lot.
105.095
APPROVED SWAMP LAND SELECTION LISTS. 1854-1875.
1 vol. No index.
Copies of lists are of tracts selected by the
State of Illinois and approved by the General Land Office under an
act of Congress of September 28, 1850 as being swampy or subject to
periodic overflow and therefore unfit for cultivation. These lists
are copies of those sent to the various district land offices in
Illinois so that selected and approved tracts could be removed from
sale. Lists contain number of list and land district in which tracts
were contained, legal description and number of acres in each tract,
and date of approval by and signature of the Commissioner of the
General Land Office.
105.096
REPORT ON SWAMP LAND PROPOSED FOR SELECTION IN
COOK COUNTY. June 1852. 1 vol. No index.
List is of tracts in Cook County recommended by
state agent to the Auditor for selection as swamp land under an act
of Congress of September 28, 1850. List contains name of agent, date
list sent to Auditor, and legal description and number of acres for
each recommended tract.
105.097
PAYROLL LEDGER FOR SWAMP LAND SURVEYORS.
June 1852-April 1865. 1 vol. No index.
Payroll ledger lists amounts of payments made to
individuals in each county for surveys of swamp land. Entries
include name of county, date of each payment, name of each
individual, individual's job title (e.g., surveyor, assistant
surveyor, teamster, chainman, flagman, preparer of duplicate
reports, compassman, map preparer), rate paid per day, number of
days employed, amount paid, and Auditor's warrant number.
105.098
SWAMP LAND SELECTION RECORD. 1856-1950.
1 cu. ft. and 2 vols. No index.
Patents were issued by the federal government to
the State of Illinois for swamp and overflowed lands selected under
an act of Congress of September 28, 1850. Entries on each patent
include date selection list submitted by state, number of selection
lists, legal description and number of acres for each tract
selected, and date and number of patent.
Records relating to state bonded
indebtedness
105.099
LISTS OF OUTSTANDING OLD INTERNAL IMPROVEMENT
BONDS. December 1, 1841. 1 vol. No index.
Lists of outstanding bonds apparently were
compiled to determine extent of state's debt. Lists for each group
of bonds are preceded by a description which includes face value of
bonds; quantity issued; name of individual, bank, or firm that
purchased them; name of agent responsible for their sale; name and
title of state official who signed bonds; and date of sale.
Following description is a list of serial numbers of outstanding
bonds.
105.100
REGISTER OF OUTSTANDING CERTIFICATES OF STATE
INDEBTEDNESS. Ca. 1847. 1 vol. No index.
Register consists of lists of serial numbers of
Old Internal Improvement Bonds issued in 1839, State House Bonds,
and Illinois Bank and Internal Improvement Stock which appeared to
be outstanding. Also includes list of serial numbers of bonds on
which interest was paid July 1846 but which did not appear to be
outstanding.
105.101
CHECK STUBS FOR INTEREST PAYMENTS ON OLD STATE
INDEBTEDNESS. Ca. 1849-July 1851. 1 vol.
No index.
Stubs for checks issued by Auditor of Public
Accounts for interest payments on Old Internal Improvement Bonds and
Illinois and Michigan Canal Bonds include check number, name of
individual payable to, quantity of interest coupons on which
interest paid, rate of interest, and total amount of payment.
For canceled checks see RS 492.031.
105.102
REGISTER OF STOCK ISSUED TO HOLDERS OF PAPER OF
STATE BANK OF ILLINOIS. 1831-1836. 2 vols.
No index.
Register is of stock issued by State Treasurer,
countersigned and registered by the Auditor of Public Accounts, to
holders of State Bank paper for which there were insufficient funds
when presented for redemption. Stock was issued under an act of
February 15, 1831 (L. 1831, p. 181). Entries for each stockholder
include date of issue, serial number, face value of each stock
certificate issued, and amount of interest paid.
105.103
REGISTER OF NEW INTERNAL IMPROVEMENT STOCK AND
INTEREST BONDS ISSUED IN LIEU OF OLD SCRIP AND INDEBTEDNESS.
September 13, 1847-February 4, 1859. 2 vols. Index.
Register consists of lists of old scrip and bonds
surrendered and new stock and bonds issued for principal and
interest on them. Certificates surrendered include Old Internal
Improvement Scrip, State House Bonds, State Bank and Internal
Improvement Bonds, and Macalister and Stebbins Bonds. Entries for
each certificate surrendered include date old certificate issued,
serial number of old certificate, names of state officials who
signed old certificate, amount of principal and interest due, name
of individual surrendering old certificate, serial number of New
Internal Improvement Stock issued for principal due, serial number
of Interest Bond issued for interest due, and name of individual to
whom new certificates were issued.
105.104
LEDGER FOR NEW INTERNAL IMPROVEMENT STOCK.
July 1847-June 1859. 1 vol. Index, 1 vol.
Ledger consists of balanced accounts with each
individual or institution holding New Internal Improvement Stock
which was issued July 1, 1847 and was redeemable at the pleasure of
the state after January 1, 1870. Entries for credits to accounts
indicate issuance of new stock (with date stock issued to holder,
value of stock), and transfer of stock to holder (with date of
transfer, name of individual or institution transferred from, and
transfer number). Entries for debits from accounts indicate
transfers of stock to another holder (with name of individual or
institution transferred to, date of transfer, transfer number) and
transfers of stock to the State of Illinois resulting from
redemption by the state's purchase of stock (with date of
redemption, amount paid to holder).
Series superseded by GENERAL INDEBTEDNESS STOCK
LEDGER, RS 105.117. Issuance of stock is recorded in NEW INTERNAL
IMPROVEMENT STOCK REGISTER, RS 105.105; transfer numbers of stocks
are recorded in NEW INTERNAL IMPROVEMENT STOCK TRANSFER
CERTIFICATES, RS 105.106.
105.105
NEW INTERNAL IMPROVEMENT STOCK REGISTER.
Ca. July 1847-January 1859. 1 vol. No index.
Register lists each certificate for stock issued
July 1, 1847 and redeemable at the pleasure of the state after
January 1, 1870. Entries for each certificate include number of
certificate, name of individual or institution issued to, value of
bond, and type of old indebtedness surrendered for new stock (e.g.,
Old Internal Improvement Scrip or Bond, State House Bond, Internal
Improvement Barrett Bond, Illinois and Michigan Canal Bond, Illinois
Bank and Internal Improvement Bond).
Entries are posted to LEDGER FOR NEW INTERNAL
IMPROVEMENT STOCK, RS 105.104.
105.106
NEW INTERNAL IMPROVEMENT STOCK TRANSFER
CERTIFICATES. January 4, 1848-June 21,
1859. 4 vols. No index.
Certificates consist of printed forms which
certify the transfer of stock at the State of Illinois Transfer
Office in New York City from one individual or institution to
another. Entries on each form include transfer number and date, name
of individual or institution transferring stock, name of individual
or institution to which transfer is made, certificate number of
stock transferred, amount paid for transferred stock, and signature
of individual from whom transferred. Record includes transfers of
redeemed stock to the State of Illinois.
Entries are posted to LEDGER FOR NEW INTERNAL
IMPROVEMENT STOCK, RS 105.104.
105.107
REGISTER OF TRANSFERS OF NEW INTERNAL IMPROVEMENT
STOCK. January 4, 1848-December 15, 1857.
1 vol. No index.
Register consists of summary of transfers of stock
as recorded on NEW INTERNAL IMPROVEMENT STOCK TRANSFER CERTIFICATES,
RS 105.106. Entries for each transfer include date and number of
transfer, name of individual or institution transferred from, name
of individual or institution transferred to, and serial number and
value of stock certificate transferred.
105.108
CHECK STUBS FOR |
