Juliet signal. [volume] (Juliet [i.e. Joliet], Ill.) 1844-1???, 1847-06-01
For the Signal.

VI tne SlBudt.
In your paper two weeks since, some
writer, over the signature of "Iroquois,'b
makes an effort to place the County Court
ofthe county of Iroquois, in very unfa.
Vorable position, by Misrepresentation
otthe evidence in case tried at the last
term OF our Circuit Court ssentitled Jacob
a. "hlteasan VS., Jno. Wilson, land not
j. A. Whiteman VS.. The County Commits.
sioners, as "iroquois" represents.
The case was called up for trial, and
several witnesses were sworn and exam.
ined upon both sides ,Jno. Harwood. Clerk.
testified that the book containing a copv
of Taxable property, &C., required to be
furnished by the clerk, was furnished to
the Assessor by the LIST Monday ia March.
That ne was practicing MUSICIAN, that
he knew ofno sickness in Mr.. Whiteman's
family until some time in July. when Mrs.
". was ill for few days, that he attended
her. That Mr.. w. was taken sick soon
alter the August Election, that this was
the first sickness, that Mr.. w. had during
the season. That he frequently saw
Whlteman during the summer, up to that
time. This statement offacts in relation
to sickness, was corroborated by DR..
Vaudeville, Mr.. Brackney, Amos o.
Whitsman, and others. Mr.. Stanley
sworn, said that he had frequently asses:
sed tie county, and that he had frequently
collected the taxes, and that 35 or 40 days
was in his opinion as much time as was
required to do the assessing. B. Brack-
ney and A. o. Whiteman both testified
that they were hired by Mr.. w. to assess
portions of the county, that they valued all
property without being sworn. Brackhey
stated that hewasSwOrn after he had finish.
ed his assessment.
1t was proved that the assessors books
were not returned until the Sept. Term of
Commissioners Court, when it was brought
into court by Mr.. w. in an unfinished
state.
Under the above state of facts the only
question decided by Judge Thomas, was
whether the Commissioners had a right
to declare the Office of Treasurer vacant
under the 18th Sec. of the Revised Act.
Ii was commended by Little and Gardner,
counsel for Wilson, that in as much as the
law required the valuation of property to
be taken under oath if done by the Treas
urer; the same qualifications were nee
essary for his deputy, that the conscience
OF one man could not be bound by the oath
another-Authorities cited 26 sec., 2 ar.
of Constitution of ills., Sec. Is, Revenue
Act, Revised Stat. 439.
That as the Rev. Act only authorized
one deputy, the valuation of second one
would haze been illegal aud improper,
even in case he was properly qualified
Rev. Stat. 452, Sec. 104, Revenue act.
Randall and Fellows, for pl'ff, aban.
doned the excuse OF sickness, and conten.
ded that the 18th Sec. of Revenue act
only contemplated remedy for cases
where the Treasurer elect, failed or refus-
ed to give bond and qualify in the first in
| stance. That the remedy of the County
and State, in cases where neglect appear
ed afterwards in the discharge of the du-
lies Of the Treasurer or Assessor, was
provided for by statute, and cited 1O4 Rev.
act, Rev. Stat. 452, also, 18th Sec. Rev,
act Rev. Stat. 45s.
Upon this state of facts and authorities.
the court decided that the 18th sec. Rev,
act, only contemplated vacancy, when
the Treasurer refused or neglected to
qualify in the first instance. That the
remedy was to be found in the IO4 sec.
Rev. act-that the fact of the Assessor
neglecting to discharge his duty after he
had once qualified according TO the requi.
sitions of the Statute did not authorize
the County commissioners to declare the
Office vacant, and upon that ground rever.
sed the order of the County Commission.
ers Court.
All was effected by the Commissioners
for the time being, that was intended
The Revenue of 46, was levied, logalized
and collected, and if similar instance
should occur in future, my opinion would
be decidedly in favor of adopting the same
course, rather than seek redress by litiga.
ton. CHAS. GARDNER.
ENBnAE NTsNaD ~s1T1