, 1872-12-03


ing the streets can be forced to pay.
The city, to the collection Of It's taxes and specia1
assessments has met with many difficulties resulting
Of the warrants issued for the collection of
the same, and although every effort was
mads t t {1ts apaia the fgsson
ton. Legislation tedius process under the pro-
visions Of the Constitution, and the great amount
en, together With the great diversity q views upon
revenue matters all tended to render 1t difficult to OBJ
tain the legislation necessary for our city.
restrictions Of the Constitution will be better
derstood, and the work Of legslaHng Hereunder will
haye become 3t sase5 IT,. not only the legislation for
far as the mode for enforcing the collection Of rev.
enue is concerned will be better naatured than was
possible at the last session.
Under the legislation Of last winter applications
for Judgment must be made to the County Court, an
appeal is allowed to the Circuit Court and from that
certain, and probably two, to the party con-
testing This appeal is granted upon bond sufficient
t6s f from
bond required should be double the amount Of the tag
or assessment appealed from.
should have power in cases in which the object Of the
defence appeared to be only to gain tims to require
abide by the result Of the appeal.
It should be also provided that suit could be in
sttutedi in the for the benefit Of the Munic
pal Corporation against the person owning or claim
ing the property assessed, and that the burden Of
proving that the tax was not properly assessed that
was not due, and the defendant not liable therefor,
should be cast upon the person resisting the ta1.
The law should make the appearance Of the owner
waiver Of al questions Us to Jurisdiction,
80 far as his title to the property IS
concerned, and If any mistakes have been
made, or errors committed which do not affect the
substantial justice Of the tax, the mistake or error
should be permitted to be corrected In open court BY
the officer who is in fault All amendments wh;ch ara
practicable and which allowed in other civil cases
should be allowed in all proceedings for the collection
Of taxes or assessments.
believe that the city, county, aud State will find it
impractcabe under the present general revenue laws
believe, In every county Of the
State, Tax Commissioner, with duties and powers
like those conferred upon the Tax Commissioner Of
Chicago By our Charter. lam satisfied, by the ex-
perience have had, that, unless the whole county
machinery TOT the collection OF revenue is under the
sole supervision and control Of officer who has
other duties TO perform, much confusion and loss Of
revenue Will ensue, particularly in this county,
When to the State and town to1es there is added the
assessment anu collection Of the large OF the
city, the errors and mistakes Of the county and town
officers VIII! unless some change is made, be certainly
increased in magnitude and number,
IS laet not generally known that
the city and county have lost hundreds Of thousands
Of dollars within the past five years by the failure to
collect taxes that should have been paid.
The expense attending Tax Commissioners Office
IL each county could be well paid from the State
year by having such ot3icers. Respectfully,
Ii. F. TGLEY.
Corporation Council.
The Mayors Message was referred to the ap-
propEate committees, when appointed.
Adjourned.