, 1870-01-22
MUNICIPAL TAXATION,

Mr. J. G.. Haines has proposed in the
State Convention eeries Of provisions,
relating to municipal governments, which
are too important 10 be adopted hastily.
The first is that ali cities, villages, and
other municipalities shall be incorporated
by general law, and hare no other powers
than such as are prescribed by such general
law. This il impracticable- II all cities
were located alike, had the same character
OF business, and the same number Of popu-
Iatiou, theza would be less difficulty. But
are the locd wants Of Quincy, Cairo, Pc
oria, Joliet, Springfield, and Aurora 30
alike that the same Law will euis all Of
thems Because Chicago has the power to
borrow money to build bridges, and con-
struct tunnels under the river and under
the lake, must Alton hnve ike powers,
or must Chicago have her power to support
schools brought down to the rate aud the
amount Of taxation suitable to Ga1ena or
Atlanta? Must The sanitary powers Of Chi
| caro- and Eanknkee be the same? md must
! GalesbuJg and Centralia maintain police
| and fire department organized, salariea, and
equipped like those in Chiesgo2 Il tho
constitution provide that any town haring
certain number Of Inhabitants may organ
1ze GO . c7tr under cerarale |aw, and no
| additional powers shall be Rd1uted saTs
upon the request OF the corporate au-
rnonnes OF sald city, the existing evils will
be avoided What cities need is protec-
t;o1 against the special amendments Of
their chnrters. procured through the so'ici-
tation Of irresponsible but interested parties.
| He also proposes to limit the percentage
I OF taxation aud assessment. The Lesisla-
ture has this power nov; (; and, unless it be
| intended to place the limitation in the con-
stitution (uhich we think would be unwise)
the section is unnecessary. Tho PROPOSE
| tious to have but one one ta1-co1lector in
| cuch county, and to allow an abatement Of
| one per cent for payment Of taxes in ad-
vance OF the time fixed for such payment,
| are cCmmendable.
| Mr. Haines closes his proposed article by
sn innovation in the matter Of tar sales
which, We think, upon reflection, will be
found very hazardous and inefficient. It is
that I'll sales for delinquent taxes or azscss-
| ments shall be made TO the Stats, the prop
efty 10 be redeemed within 6ve years after
the sale upon payment Of the ta1es and
costs and interest at the rate Of 20 per cent
| per annum the property to be decided
to The State if not redeemed within FIVE
years. This scheme must be impracticable,
] even if advisable under any circumstances
The tax warrants Of Chicago for
1863 exceed seven millions Of
dollars. The peualty for non-payment
Of taxes is sale and 100 per cent interest,
| and, If not redeemed, a deed to the pur-
chaser at the end of two years. Under
this law Chicago will collect the whole
| amount Of the warrants u per cent Of it
from the purehAsers at The sale. But #
Mr.. Haines' proposition be adopted, estl-
mating the delinquents at only the aa1ne
per cent, the State Of Illinois will have to
pay over to Chicago above one
million ol dollass, ard look 70 the
property-owners for repayment at &C
per cent interest. Before the time for re-
deeming the property at the first sale the
State wonld have advanced over i've mill
ions Of dollars, together with the accrued
taxes during that time. Now, il to this be
added the delinquent taxes on the forty o.
Fifty other cities in the State, aud the de-
linquent taxes for State and county pur
posea. tho State, Mt the end Of five years
will have adyanced from ten to twent.
millions of dollars.
The proposition amounts to requiring ths
] Efafe In lend ifa 1nnney pk % T,er cey1t r1a]