, 1870-03-14
TIE CONTEMPT CASE.

The recent action OF the board OF Super
risors in voting pnbic money to pay the
ine imposed upon General Solomon by the |
supreme Conrt, and thereby relieving from |
he penalty adjudged against him for con-
empt, has caused no little discussion in the
newspapers Of the State. Our excuse for
-fer7ipg to it again is that an artistic at
f.,pt has been made in certain quarters to
eolict THE CHICAGO TRIBUNE Of inconsis-
tenc- in the natter-~hich Seems to make
fe6taemert Of the facts necessary.
L sne time in the autumn Of 1867,
after the State Board Of Equalization bad
h1ed the aluation of Cook County, for
State taxes, rate 2{ per cent higher than
TIE local asseAors had put it. General sslo-
mon conceived beidea Of refasingto extend
the tax at that saa on the Collectors books.
Whether this was = original conception Of
bis Owl, OF ~as Suggested by somebody
else-whetber it as coupled With
the thought Of odearing hinsslf
tothe taxpayers. Of Of sadne something to
himself in the way Of cIerk.ire, or OF pro-
tecting public interests against what he
deemed an unjust decision Of the State
Board of Equalization, Is inuatesal. He
refused or neglected to extend tae tax,
either at The additional Fl per cent q at
-ry ntlar ficnna. until the meeting OF Tho
Board Of Supervisors, in December, when
he used his influence in >he board to pro-
cure the passage OF certain resolutions
ndri*;nS him not to extend the "a pc, cont
on his books. The Board Of Supervisors
have no power to direct the County Clerk
in such matter, his duties as a revenue
officer being prescribed by law. The reso-
E,Mlrxd. TINT tne courre ttten pT General
Sa1ouor. Clerk Of sssd county. thus fat n thu
n.stss, meets NTH ne app.nys. 0! ne @ ooa1d:
fttsf encud refuse 10 Tate spca directed sddt
Iion TO Tho taxes: snd. II legal measures arc re-
foItte e ~ re i Aanttof, snat oe snSo'a emolo3
teI,!pE wnttner The unequal burden can. In thu
manner ptos'a.ea t. la::~fulJ Imposed o. the sa1
The FIRST resolution shows that it was
General Solomon, and not the Board Of Su'
pcryisors, thst had taken the Initiative in
resisting the assessment
Cp to this point there had been no viols
ton Of law, except the technical one "a.
the Supreme Court have since pointed out
OF a public officer assuming that Law o
tbe State is unconstitutional The rul
hid down in this particular, by tho recrn
decision, is that any taxpayer may COMES
hi. own assessment on the ground Of IN
constitutionality, bat that apubiio Office
cannot contest the whole tax list On behA
Of the public The officer is elected m
nsid to execute the Law. not to oppose
OF pick flaws in it. II taxpayers are ~
crieyed they have their remedy IN Il
courts. The necessity for this ruling Is no
apparent, though it di{ not occur to u'
ths time, nor, indeed, aid il occur TO II
emmett counsel whou& General sAlone
employed. The reason Ehy it is neeessA'
il, that the State revenues must be CO
lecsed; and, while private citizen ms
contest his own tax and suspend i
collection for the time being, b
action does not suspend or interfere vii
the collection Of taxes from people who
not contest. II public officer can suspes
tbe collection Of the whole ta1, the Sta
nav be put TO great inconvenienoe =,
loss ss It WAS in the present instance. II
point, as we have alreadY remarked did u