one member from each congressional district in the State and shall be elected as follows:

soever.

At the August primary held in the year A.D. 1908 and at the April primary held every two years thereafter, each primary elector may vote for one candidate of his party for member of the State central committee for the congressional district in which he resides. The State central committee of each political party shall be composed of members elected from the several congressional districts of the State as herein provided and of no other person or persons whomThe members of the State central committee shall, within thirty days after their election, meet in the city of Springfield, and organize by electing from among their number a chairman and may at such time elect such other officers from among their own number, or otherwise as they may deem necessary or expedient. The outgoing chairman of the State central committee shall, ten days before the meeting, notify each member of the State central committee elected at the primary of the time and place of such meeting.

member.

(2) At the August primary held in August, A.D. 1908, and at Precinct the April primary held every two years thereafter, each primary elector may write or attach in the space left on the primary ballot for that purpose the name of one qualified primary elector of his party in the precinct for member of his political party precinct committee. The one having the highest number of votes shall be such committeeman of such party for such precinct. In case of a tie the primary judges shall cast lots. The official returns of the primary judges shall show the name and address of the committeeman of each political party.

committee.

(3) The county central committee of each political party shall County consist of the members of the various precinct committees of such party in the county.

[4. The senatorial committee.]

sional committee.

(5) The congressional committee of each political party shall Congresbe composed of the chairmen of the county central committees of the counties composing the congressional district, excepting that

Officers and

powers.

Party con

ventions.

in congressional districts wholly within the territorial limits of one county, or partly within the territorial limits of one county and partly within the territorial limits of another county, then the members of the precinct committees of the party residing within the limits of the congressional district shall compose the congressional committee.

(6) The city central committee of each political party shall be composed of the precinct committeemen of such party residing in such city.

(7) Each committee and its officers shall have the powers usually exercised by such committees, and by the officers thereof, not inconsistent with the provisions of this Act. The several committees herein provided for shall not have power to delegate any of their powers or functions to any other person, officer or committee, but this shall not be construed to prevent a committee from appointing from its own membership, proper and necessary sub-committees, and particularly defining, by resolution, the duties of such sub-committees.

SEC. 10. (a) On the second Wednesday next succeeding the April primary, the county central committee of each political party shall meet at the county seat of the proper county, and proceed to organize by electing from among its own number a chairman, and either from among its own number or otherwise, such other officers as said committee may deem necessary or expedient. Such meeting of the county central committee shall be known as the county convention. The county convention of each political party shall choose delegates to the senatorial, congressional, and State convention of its party: Provided, only precinct committeemen residing within the limits of a senatorial or congressional district shall participate in the selection of delegates to senatorial and congressional conventions respectively: And, provided, further, that in the county convention each delegate to the county convention shall have one vote and one additional vote for each fifty or major fraction thereof of his party as cast in his precinct at the last general election.

(b) All senatorial conventions shall be held on the third Wednesday next succeeding the April primary.

(c) All congressional conventions shall be held on the fourth. Wednesday next succeeding the April primary. The congressional convention of each political party shall have power to choose and select delegates and alternate delegates to national nominating conventions and to recommend to the State convention of its party the nomination of candidate or candidates from such congressional district for elector or electors of President and Vice PresiIdent of the United States.

(d) All State conventions shall be held on the fifth Wednesday next succeeding the April primary. The State convention of each political party shall have power to make nominations of candidates for the electors of President and Vice President of the United States, and for trustees of the University of Illinois, and to adopt any party platform and to choose and select in accordance with the rules and regulations of its party, delegates and alternate delegates to national nominating conventions.

(e) Each convention may perform all other functions inherent in such political organization and not inconsistent with this act.

The importance of the

assessor.

An old

office under

new con

ditions.

CHAPTER XXXI

TAXATION AND FINANCE

229. The Problem of Assessing Property

THIS extract is from a recent report of the Minnesota Tax Commission:

More important than the other three groups of influences on the assessment is the assessor. While he is hampered by the public opinion created by the statutory provisions referred to above, and checked in his work by the attitude of boards of review and equalization, the fact remains, nevertheless, that he is the maker of the assessment. As Professor T. S. Adams remarked in an address at the meeting of the National Tax Association, measured in dollars and cents the work of the local assessor is far and away the most important part of our fiscal system. Continuing, he said: "Compared with the general property tax, corporation taxes, inheritance taxes and all other taxes put together pale into insignificance. In 1902 more than three-fourths of all the general revenues of the state and local governments came from taxes upon general property. . . . Whether we keep or discard the taxation of personal property, the local assessor will, for many generations, continue to play the principal rôle in the work of state finance, and upon his probity and efficiency will depend the real success or failure of our system."

The local assessor is one of the heritages that came with the township system of local government. Elected each year, he is supposed to represent the ideas of the people of the township and to carry them out in the making of the assessment. The time required to do this important work is estimated by the standards of an earlier day when property was limited and what there was,

easily enumerated and valued. The pay of this officer compares favorably with the old view of an assessment. Even this is not granted in some districts, the office being put up to the man who will make the lowest bid. In other districts, the man who needs the money is given the position. In the approximately 2,600 townships in the state, the larger number of voters try to select men for the office of assessor who will make a fair assessment as judged by the community opinion. This opinion, however, does not square with the law, since the basis of taxation is in public opinion uniformity and equality as compared with neighboring towns and counties rather than the statute requirement.

The fact remains, however, that an army of assessors, each one a law unto himself, and working on different standards of value, cannot but produce great inequality of assessment even if the conditions under which he worked were ideal. Ideal conditions do not exist. The assessor in some instances is forced to recognize the political element in making his assessments, to take into consideration the demands for favors from personal friends and political associates, the lack of time, insufficient pay, and the real inherent difficulty of the task. It is this last phase of the matter that is the most important and demands the largest consideration. The local assessor system as now organized under the law, while not a failure, will not permit of the kind of assessment that spells efficiency in taxation. The property holdings of individuals and companies extend into many districts of the state, so that the very conditions of competitive business demand equality of assessment, not only between individuals but as between different districts where business enterprises are located that compete with one another.

High rates of taxation are pretty sure to affect the appraisal of the local assessor who has in view the tempering of the wind to the shorn lamb. As a heavy assessment may be met by complaint against the assessor or by the removal of the parties to other towns, the determination of the assessment becomes a matter of agreement between the town authorities and the taxpayer. The forces

Factors affecting the

assessment.