, 1873-12-20
Important Bills Filed in tho Circuit
Court.
Validity Of tho Railroad-Aid Law
Of 1869.
Alleged Illegal Action Of the Slate Doard
Of Equalization.
Tho Cases to 30 Argued ut tho
january Term or tho SUI
promo Court.


duced by him for tho purpose Of tcBting tho
legality OF tho nssossmont n1ado by tho State
Board Of Equalization, aud also OF tho hallroad-
Aid law Of 1860 tho abstract which was made Of
them In yesterdays TgiBuHE was bsies, and
to1nowllat imperfect. III Wow Of tho Importance
of tho questions involved, tho following aynop-
,!p, much moro full and precise, Ia herewith
xiyon:
THE anAp-1Aw.
Tho FIRST Of these bulls, which is solely to test
the validity Of the grab~iaw, ia brought by Hmm
fiton M. Walrath, who Is tho owner Of cortain
lots In the Town Of South Chicago, which woro
duly asseHsod by Tho Town Assessor at 23.800
which uum has boon 'uly" incl oascd by tie Stato
Board Of Equalization to s45,170. warrnnt
has hoon Issued by tho County Ciork 10 tho
defendant, =. II. C]ary. Collector Of the Town
Of South Chicago, for tho collection Of tho
stato, county, town, and other saxcs extended
upon this valuation. The aggregate OF The valuo
of a taxablo property In tho State Of illinois Is
91,330. .501. gil. aud 2B15 conts on oach s10o will
produce tho Sum loyioa for State purposes for
tho year 1873, tho whole amount being $780,
ooo for general reyonue purposes aud 81, 900, coo
for stato school purposes. The amount inserted
In tho warrant as State ta1os equals so centH on
each 800, which haa been computed aud
charged pursuant to certificate from tho
Auditor that this rata las baou ascortained
to bo tho ono necossnry to raieo the
amount Of taxes loviod for tho yoar 1878. This
sum Of go cents OIL zach %100 IL IN fact lowed
1randuiently for tho purpose Of raising about
S2.00o, ,0bD, to be raiHad uudor tho pretended
authority Of tho act OF tho General Assembly OF
1869, entitled Z" An act to provide for paylng the
rauFoad debts Of counties, Townships, cltios, md
towns" Tho lovy Of 6tato tnxoA, no tar as it
exceeds 2G17 cents Oh each e100, is corrupt,
fraudulent and void. Tllo plaintiff las s,llli-
Gent goola liab1o for execution in tho Town Of
South Chicago, on which tho taxes can bo made,
$500 on tic valuation so Illegally aud
fraudulently Levied; and II this sum
shnl be collected by, .ho Collector, the whole
the State Treasury, aua tho portion illegally
charged will bo taken from the plalntin and
wholly lost by him, because no suit Gun bo main
talnod for the recovery against tho State.
Of this illegal portion Of tue State taxes may DO
restrained by injunction.
VALIDITY OF TIE EQUALIZATION.
Ihe , aecentl bill. which is solely to teat the
Alsit, aud III against tho County Clerk and tte
Collector Of soutl Chicago. It ayofs t1at during
1873 Alr. At1ait lnB been d banker in the Town
Of South Chicago; TINT, being furnished by the
Assessor with 9 proper elank, he made out md
furnished to tho Assessor statemont Of Lis
property as such banker in the form required by
Bec. 80 of tho General Revenue Law, showing,
first, money on hand or In transit, S2D, ,410.10
SECOND, funds In tho hands of other banks,
banlcrs, and others subject to DRIFT, S20,014.71;
TINT, pursuant to Soc. 81 Of tho Revonuo Law, tho
AAaoasor computed tho lrat two items together,
thoro being nothing undor tho third, and en-
tered tle sum. viz. 947, 800, us moneys against
plaintiffs name III tic asscss1nout books of tho
town, aud also ontored in these bools opposite
his namo az bunker, under tho bead OF " tiro or
burgas-proof safos," $3.50. Tho other itcmst
being balanced in tho manner required
by tic statute, showed Oh indebtedness OF 547,-
deducted from illcso moneys. Tie lust item Of
$4,000 iu Unica Stntes securities was not tax-
ablo. The Assossor rofuaod to toduct anything
From tllo amount of moneys, but entorod the
amount thereof in the assessment books, mnli-
Ing, iutho aggregate, 81, 800 in money, md $3.50.
value Of safe, total sl7, $50, WHICH items yad
Assessor duly returned upon Lis oatl. in the
naesanes md form as required by law. This as
in any manner impeachcd, but atanda
ns tho only assessment and valuation
gsid year, for stats and county purposes.
Thu County Board did not in any manner alter
eaid assessment, but ordered tho same TO staud.
No notico hns oyer been given Of any design to
incrcaso thla assessment, mud no opportunity has
ever been given to plnlntlT to Provo that said
that sum. and TINT said safo was not worth moro
than $3.50. Tho State Board Of Equalization
hero determined that ttero shall be added to the
aaaosEod value Of all personal property in Cook
valuation. aud which has Leaa duly certified to
tho County Clerk. and tho County Clerk has pre-
pnred tho tax -bonka, aud has therein got down
tho AMOUNT of .plantilfs private property aa as-
uessed by tho Town Assassor. viz, 547, $50. aud
tho amount thereof is equazel by tho 8taIo
Board Of Equalization, S7o.ssl, and Aas conn.,
putod the State, county, town, and park taxes
upon the last namaa sum, and IL about to issue
tho warrant for tile collection tioroor In duo
form OF lazy. Plaintiff oilers. to pay oil taxes
logia upon tho property aotua}ly aasebssi on the
sum u e47550, and will ray the amount into
court, or to tho Collector, or in any other man
ner al the Court may direct.
Tho Court granted the n junction, forbiddng tho
collection OF tue tux oil tho adilel valuation.
Yesterday, upon tho fling Of demurrer by tho
Attorney-dei'era!. tile caso being submitted
without argamout tho demurrer was sustained
pro lorna, tho bill dismissed, md an appenl
taken to tho Central Grand Division Of tho su-
pramo Court, where the caao will be argued in
January.
APPLICATION Fon aAHpAMus.
The third bill waa q petition for lnandamus by
+. S. Morgan, who is In poasoasion of six tracts
nf eighty aorea enoll, undor clnim aud color OF
title, n'aao in good faith. aud bound to pay all
taxos lowed thereon, and who Inns the right to
pay all luxes legally asscsso4 OH the In1d, atd 10
receipt or receive aud have lis lands, goods, anl
rhattola discharged from tho lien Immediately.
upon tho issue Of the tax-warIant to tho Town
Collector. Tho Town Assoahor duly aAsrasel
.le valuc Of his lands aud found It to DO $780,
sC0, und duly entered this valuation upon tho
sseessment books, having Viewed the pafcela,
end nscortaluod and determined tho value, III
oLcdienco to and conformity with tho law. BE-
Tore making Ills assessment, tho AsHeHsor took
lnd subscribed tho oath required by tho oonsti-
tution aud tho law. Tho yaIuo Of said parcels
bf land being then determined, was by him duly
'oturned to tho County Clerk and set down III
Jho asBoBsmont book Of thu town.. aud
'qd e, I'LL book was duly verl!loa BY the
Eo:m required by law That "the assegaod valua-
ion sot down u tho proper column opposite tho
ao4crlptions Of property s IN each case the fsi
,nsh ysiue Of such property to tho best OF my
knowledge md bolicf.' Ths aaoessnlopt l.us
1ot beon yacatcd annulod. OF set aside BY the
sounly Board or by my other. poraon with au-
horlty This aasossu.ent III tho only valuation
II said la1'ds made or aacortainod by any person
Y persons, elected Or appointed tor tue aAsass-
acnt thereof, After ltio return ct tic aaaosa-
noout look, tho County Board raisod tho yatua.
aon OF al property. In tho Town OF ual-
!nles sa3 On tho sl0o, and tic
3tato Doata Increased tho aggrogaso
,e1nn nj al lAUIa f1c1l fi,,,,,.,, nc