, 1873-01-16
THE NEW REVENUE LAW.
.1ovor bIcdiIl in Defence of His
Tax Bill.
r,t,ncts from Various State Laws for Tie
Collection Of ReTeuIc.

It will ba remembered by the public at large,
md By " tax-fghtcrs especially, thas 1neeV
iag ct the Cook County Legislative deiega''on
rss called few days since to consider "1eh tne
c;ty authorities bill for the amendatlon OF inc
Revenue law This bill has been Attacked oy
sone Of tho professional gentlemen above mem
toned. Tie Mayor replies With the 1ouo"1ng
fac;G: =,
=. bill prepared by the 1aw DEPARTMENT Tor te tRe eel o.
1srsons on the ground that it Is too severe and
Stringent in its provisions Against The easa Of @ aeise
oususs Known professional taz-nGhteTn ard tha9
,n<sa rp too many Of the looIholea through which
t.y hare been accustomed to crawl aud escape pay
i2g their for ths support Of e cy 1a H.
st1irccu Us the provisions Of ths blu aud b5 reckless
.sscs;tons OF this Kind arc enleayo,tng 70 crc7.o
air6ice .eaipst It in the minds OF tho members OF
3's Gynerai assembly. Now assert on the contrary,
~ lryu is not provision in it but may be found IN
til Tax laws a other States and Of S:ates too OF 1he
I il taa lie Tux laws OF Illinois looser, weaker,
.J ore eas1y eyadel than those Of almost any other
sud T. h.,o no sss nsny sy N aes;sy thH United tsz
rayErs who hsbitually escape paying their CITY
sa slae and sa1nsuts and leaving the de-
1s;qhbors a. In Chicago They are undoubtedly dis
rur6ed by the contemplation Of olA wh1eh see1ns
| WI calculated H 5 terms ,s9 tS fors @ thd% da TO
aareucies Of former tears. 1.-....
asyoet Of the States whose Tax Laws I have exnn-
ned the Circuit Court or County 1oaTa are nc. re-
fslnoaeuta it being only necessary, after waiting the
rSS. length Of ti1e to advertise the delinquent list
eeet,1 humber Of drys after the publication there
a. lie Treasurer Sheriff proceeds to oher tne
delinquent property for sae srs IN M } o. ovner pe
.preals from tie tax sale IN some of the States ne
mst r.t tender the amount Of the ta1 and coste II
rid 5it!, interest for the use Of the money In norc
& 5ho Sa,es TO far as nd is the collection OF
ta1es permitted to be defeated or procrssnased upon
ssSnen "a nre permitted y Courts Of this state But
CIR C5rrs would not permit this to be done If tho Tag
hEa drawn with provisions allowing It correction
Ct technical errors, when discovered un,ess me on
jeet Of The Legislature ia to prevent the collection
of ali taxes, except those voluntarily
:n to nay It vii have to amend general revenue
M ard to strike the provision for these trials and
~. ea, and several ether clauses apparently .nsefteo
IA euable dishonest persons avoid contributing TO-
ward support Of the Government either Of State
county, city.
nacn Il Er!e number Of States, has furnished
With thc following abstract of their provisions, touch
rx The enforcement Of ta1es 1tw be seen that none
est rr,os cacare paying their in this State
permitted or tolerated In any OF them: -
e,y Iort-collecor ia authorized to seize any per-
sonal properly owned by party taxed, or IN As
san md no ciair af any other person sha be avaa.
be 10 prevent sale If person refuses to 1ay nx on
personal property and the Collector %. has ] to h BE-
ppou which levy csnnot be made he ia to report to
Assessor snd within year Assessor may nake np-
issl to pay is deemed neglect or violation Of duty,
Of misconduct" and tho Court may enforce the pay
Rent punish the misconduct by fane or tmpras-
o:1aent Court may commit as for contempt, on &c
count Of neglect to pny the tax Laws 1s4s, sec:
2axes-U;,on real estntc. II Collector returns tax
t:e snerig Of the county, commanding him to eolec:
the tax Of the goods chattels and real estate, tha
sornt Of tho tar, and return the warrant in sixty
warrant IS be has upon execution from the County
Court. No previous Judgment Of the Court Is re-
qured: Laws Of 1916, chapter ss! the 5heaa re-
may flo hii in ehnncery, property OF debt may 10
ecnneEtcrcd and the Court may order and direct such
ctes proceedings as my he necessary to compel pay
1Cer. Ct the tax
Aussachusets-H person, utter demand, refuses OF
negieca for u days, to pay h's taxes and thc CO..
lcc1or cannot find personal property to leTs uPo be
uay take the body Of such person and commit him to
prison. there remain until such tax Is pald OF he be
otherwise discharged can t.ks tbs benefit ss # & tnS
ezt*to on three weeks notice; sell real estate or rents
aud profits. trn years redemption, 10 per cent The
test the tax No judicial proceedings necessary
Maine-Colector may imprison for non-paymsnt;
may sell real cs1te not embraced in town Limits or be-
longing to non-rcsdents By advertisement. No judi.
GIL proceedings necessary.
rsrmont-Wherono ono personal property can be found,
the Collector npsison until the tax s paid Land
nay b2 sold by Collector three weeks advertise
mont No judicial proceedings necessary. Twelve
Hou:As redemption ut u per cent
Connecttcut-AppEcation ia Inade without notice, to
Justice for warrant ta1 list On this warrant Col
le::or mny distrain, iupr,son, or levy upon and sell
ttai estate. Three weeEs notice. No Judicial pro
Iuo1: isa, Land Of delinquent Ere sold On ndver-
dsszaeu: without julicial proceodngs Action on the
Califor,sia-Tho Collector publishes the delinquent
nstwith notice tha unless the taxes aye p1ia, the
resl property tar ID Will 70 sold. Publication once
r, ,et fart Of
ba contained in notice. Sale TO be not Less ta q nor
more tian as days from drst publication. Fi,e per
ea2h certificate must be collected from the
ds'nenst @ real estae Redemption anE aaa5 T. 9n Whsss
must lie hrorght for tax on personal property,
and the trial certified cupJ Of assessment signed
by A:,dto1 ,Fh affidavit ot conector That taa L. un,
Is due. Collector may seize aud desrsn any persona
Iscrs.ty for taxes. Copy Of assessment assess Or den-
unpaid against person or property, Ia primary ev
dsnca lin a maters) Of the nssessnler property as
that :. the forms cf law in rc.at;on tic
sd Levy Of such ss1ea have been complied with. Act
G. Marx y, 1879. - ........
Mtun<x,ta-18Gc-Penalty after March l, + per cent.
Batwrca third Monday Of March and third Monday Of
Aay Anditor advertises md sells without judicial
proeeings being necessary and no ta9 fighters rb,, b,
PER cent per nunurn OF penalty.
Ean+as-Taxes due janu.ry l, with 10 per cent
QaE1c31s 1Qercl11EI 11AlEu u 1TeA5uIer O4
The county may advertise and sell without hny Judi
Gil proceedings being necessary. Redemption three
ycl-s; 80 per cent per auuum penalty.
Hiseon:rl-Counfy Treasurer adrertfsea and sells
without judicial proceedings, II PER cent damages to
be collected. Action given for taxes in ersoaal prop
cry Certified abstracts from assessment and Town
Treasurer warrant pri,na f0r evidence OF tx,
Eununt Of t11 and amount that LIQUID be recovered.
Io-a-Ceunty Treasurer sells without judicial pro
cesdugs in October One per cent per month penalty
until March l, aud after that Per cent per month
Tehatcal elIora dsalIowed. No desencs good except
proof Of payment OF that tho lind Is exempt from
t11.t:ou.
Aiehi7en.-Land sold without Judicial proceeding>
ca advertisement Action given for taxes personal
property. Assessment roll with warrant produced.
Co1r to render judgment uniess proof Ia made that
se tax has been p2i1.~ No technical defence permit
:. oho-Nheu ta1es not paid before certain day,
the County Auditor makes out list Of the delinquent
lsnas and lots mud adversas them in come newspapef
toF certain number of days, at the expiration OF
sh!ch, not pe they declared forfeited to the
s and he proceeds to sail them to realze tho taxes
aus thereon. No Judgment Of Court or judicial
Proceedings nra required, and the Courts nre not
Allowed to prevent the collection Of revenue for the
support ot the civil government. The law requires
eoe-half Of the tax for al purposes to bo paid
tetore tie nth day Of December each year. and
kunes pc1 cent damages not paid at that tme and
per CENT damages the other half If not paid be-