, 1872-11-10

N"o WIG AA6A1 W buo u1m uppu tue l1lal Is may,
according to the forms of law, plead all manner
OF defonces OF formal or technical
character, which the Court may sustain; but
these dofences, however well taken, may post
pone but can mover defeat valid claim. The
| plaintiff may amend his declaration, or, taking
non-auit, may bring his action anew; or, il
the defence be that the demand is excessive, and
that only one-half the claim is really duo, that
fact is asccrtained, and Judgment is obtained
for the correct sum. Now, mark this difference
in the case OF q claim by the city for taxes: Tho
property Of 4 is assessed, and tax for $500 is
declared duo thereon. A refuses to pay, and
suit is brought. A pleads that in the demand
his property is not correctly described; that his
lot is put down as in Block 10 Of Smiths Subdi-
vision Of the Is Of tho o L OF tho n \,
when it should have been the IS of the X
Of the o 4 or, that tho notice of application
for judgment has not been advertised in ovcry
number Of tho corporation newspaper; or, TINT
it has not been published the number OF timos
required By law; or, thas it vas published on D
Sunday OF . holiday; or, that it was not pub
]ished on q Sunday or holiday; or, that, though
the notice was published correctly, and tho
proper number Of times, tho publishers certin-
cato Was not in form; or, that it VAS signed
BY the wrong person; or, that it was
GATED wrong; or come other similar defence,
which, in any other form Of action might be cor
rected by leave Of the Court, or, ut most, allowed
only to postpone tho Judgment until the mistake
or defect could bo amended. But, III Z claim for
taxes, II any ono OF these, or OF various other
similar defencee, be established, judgment is
refused, and The debt ia lost forever. The city
is debarred from any other proceeding to recover
that tax. The result is that tue tax thus lost
becomes public debt, and that debt is accumu-
lntlng IN this city at rnte which is startling,
Tho same law, the eamo defect, and the samo
practice arc applied to tho State and County
taxes, and tue State and the County annually
lose, and lose forever, q large portion OF their
revenues, and the amount lost is increasing
each year. OF course, the euccess which attends
this resistance of taxes in this city and county
will coon produce-has already produced
lar resistance in other cities and counties, and
may be expected, therefore, to become general.
The result OF this upon the finances OF tho
city is deplorab1e. The city ia reduced to con-
dition where it must depend upon the voluntary
payment Of taxes By the citizens. Whenever a
citizen refuses to pay, and the technical objec-
}ho ;a
is to employ counsel, who make the defence for
. percentage Of the taxes. Thus q man whose
taxes amount to $4,000, by paying $500 to an at
torney to plead q technical objection to tue tax
warrant Saves 81 500; it is true this s4 500 bo-
comes city debt, upon which interest ut 10
per cent has to be paid, and the principal must
also be paid at some time but it must be paid by
those who are honest and simple enough to pay
their taxes instead OF avoiding them. This mat
ter has progressed 50 far that, at present, the
city is beaten out Of $500, 900 year of it's reye
nue.; and that the amount ia not larger ia due to
the fact that ta1 payers have not yet generally
resorted to this means Of escaping.
The city is 80 bound up by law that it cannot
help itself. Tho Common Council iB required.
on OF before the 30th Of June in each year. to
make its appropriations for the year ending
March 81 following. Its power to levy taxes is
confined to the precise sum needed to meet
these appropriations. It cannot levy a dollar
more, nor for any other purpose. II $500, 900 Of
the appropriated revenue is lost in the collec-
tlon, then that much money has to be borrowed,
and the loan is added to the floating debt Of the
city, aud has to DO provided for in tax next YEAR
from which, in like manner, larger amount
OF revenue is lost by resistance to the tax lew.
II tho city were to include in its levy tax to
cover any losses that might occur by reason of
defeated taxes, it would furnish legal CAUSE for
an injunction upon the whole lew. and
be left without any revenue at all.
Ihe operation of this practice is op-
pressive upon those who do pay their taxes.
Assuming the whole levy for city taxes at s3, ,ooo-
600, the loss Of 100000, by release from taxes.
throws an additional burden upon tho property
not thus released. one-ai1th OF thoreal proper
ty of the city ia now annually discharged from
taxation. This property is not owned BY the
poor, OF those who are unable to pay taxos, nor
Is the escape sought because the tux itself
is Illegal or unfair the persons who thus beat
the city out Of the taxes arc rich men, Including
the large speculators whose property increases
IN value annually, aud who, being most benefited,
refuse to bear their burden of the public cost
We have, therefore, an aristocracy owning one
sixth OF the real estate Of the city who ere for
ever clamo7iag for improvements at tie general
expense, and who are exempt from taxation in
any form, for any State, county, or municipal
purpose, and whose taxes are mado good By i'd
dltionh levy upon the rest OF the community.
In looking for the remedy for this e7il which
is rapidly assuming proportions that must over
whelm the city and blast its c1elit, it is we'll to
understand what has been done elsewhere to
meet like condition Of things. In Massachu-
Betts no man is permitted to question the validity
Of tax levied by competent authority until he
has rendered or pa:d the ta1. Ho then is ut lib