The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1848-01-21
Tax Titles.


Pope, Of the U. s. District Court at SPRING
field, in reference to tax titles, which must
he regarded as of considerable importance.
Judge p. is in conflict with the supreme
court of this state to the extent that, in order
to render tax title good, he holds that eve
cry allegation in support Of such title, such
as the assessment of the property, the de-
mand of the taxes, levying upon goods and
chattels in default Of payment, &c. must be
proved, while our supreme court receive
these facts as true until the contrary is
shown.
We subjon part Of Judge Pope's decis-
ion:
What is tax? II rs not debt. IT is a
contribution or contingent, which the citizen
should pay TO the support Of the government,
under which he lives. 1t is the right and
duty of the government to Ascertain its
amount, and make requisiton therefor.
This is done by making an estimate of the
expenses OF the government, the value of
each ones property, and levyiug the tax ac-
cordingly. To accomplish this legislation
Is necessary.
So the people of Illinois, represented in
general assembly, by the act OF 26tll Febru.
airy, 1889, consented TO a tax of20 cents on
tire hundred dollars valuation of their pro-
perty, and also that the county commissions
ers' court might levy tax for county pur-
poses not exceeding fifty cents on the hun
dred dollars, if the court should deem itncc-
essary to deiray the expenses of the county.
The tax is TO be collected. The legisla-
ture prescribes the modus operand. One
or more assessors for the county are TO be
appointed, whose duty tits to call upon each
property holder for list of his property
If not at home, notice in writing must be
left at his house with some one over twelve
years of age, notifying him to attend at some
time and place specified in the notice. 10
give him list of his taxable property. The
list must he returned TO the clerk of the coun-
ty commissioners court. and shall contain
the names OF the owners. with The valuation
annexed to each piece Of properly.
The next step, is the appointment of a
suitable person TO act as collector: (this is
the language of the law.) lie is to call on
the property holders for their taxes. Ifnot
paid, the tax payer is allowed twenty days
TO make payment, before the collector can
employ coercion. This demand converts
the tax into a debt. requiring the debtor to
seek his creditor. Ihetax payer could RES,
secure until the collector made the demand,
which alone could PIT him in default With.
out demand, and neglect or refusal to pay
Inc taxes within twenty days. the collector
could not proceed to levy on his goods and
chattcls, nor report him. or his lands TO the
court as delinquent. When the tax payer
shall have failed to pay on demand, or in
twenty days thereafter, the collector may
levy on his goods and cnattels. and if he can
find none, then he may return or report
against the land to the court, and move for
Judgment.
1t Is here proper to pause on the enquiry,
what is necessary to happen before the own
or can be reported TO the court as being in
default, and the motion made for Judgment
against his land2 answer. LIST The as
SCISSOR must have listed his property for tax
ation.-2d: He must have valued il. These
Two facts are material aud essential: be-
cause, without them, no tax could be levied.
as no one but the assessor, could take the
list or value the property, without valua.
to this, two other facts are equally material
and essential, viz: lst-Demd,,d by the COL
lcctor; and 2d-ln default thereof, the COL
iecior must have levied on goods and chat.
tells. to be found. Hall these things have
been done, then the owner is in default.
The collector is ready 10 bring his suit in the
circuit court. The manner Of doing this is
to give notice Of his intention to move for
judgment for the sale of the delinouent pro.
perry, and he is make repor, to the court.
The 18th Section gives the form Of the list
to be reported. bnt not Of the facts 10 show ia
the court that the lands are subject 10 its IN.
riSdic,ion. Those facts are 10 he found il,
the requirements Of the law. Without the
allegation OF the necessary and material
facts, to be set ont in the report of the collcc.
tor, the court cannot render Judgment.
For the present. we will suppose that the
collector reported to the court, that the rs.
SCISSOR listed aud rdlued the property. and
that he (the collec,or) demanded the taxes.
which were not paid; that he then souch,
IN vain Tor goods and chaitels Of the owner
what faith and credit should the court be.
stow on the reportP In other words, should
tie court require the facts 10 be proved. OF
receive them as true until the contrary is
shownp
This lisa grave question, upon which do
not feel myself called mon to express nm
opinion. When j, heccmcS necessary fcr
me to pass upon it, | hope my health viii be
better than it is now,
| II may not he out of place here. To make
some suggestions in regard toit. The firth
and crcdit TO be bestowed on the report o
the collector depends upon the character o
this parsonage who is appointed MS y suiio.
/ bic person to nct rs collector. Is he CON.
mon law officer o' any court? No. Dee,
he form any part of the machinery Of tho
common law? No. Are his duties genera
aud permanent. or special and temporary
Special and temporary. Is his responsible
ty general or specialY Spccial;--this is the
State. His bond can only he sued for III,
use OF the State. Is he not then an agent
appointed by the State for particular oh.
| ject, and when tina, is accomplished. hi,
agency ceases2 Are not such agents bound
TO show that they have performed their duty
and how they have done itY But enough o.
| this. These suggestions are thrown out on.
ly to awaken enquiry.
suppose the notice Of the collector mus
be regarded rs the process to bring par,ie.
before the eourt-the repor, of the collector
| the Declaration, Now what must nnnc,,