Illinois taxed both personal property and real property. Because of the injunction against collecting taxes in Hancock County before May 1846, if the Mormons left before that time the personal property they took with them (including wagons, oxen, furniture, and other essentials for the exodus) would not be taxed. (See Revenue [3 Mar. 1845], Revised Statutes of the State of Illinois [1844–1845], chap. 89, secs. 1–3, pp. 436–437.)
Revised Statutes of the State of Illinois, Adopted by the General Assembly of Said State, at Its Regular Session, Held in the Years, A. D., 1844–’5. Springfield, IL: William Walters, 1845.