The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1873-06-21
The Assessment of Grain.

He$srS Edtt0rs-Having been charged with
being, If not the direct the indirect, cause Of
corn and grain IN the hands of farmers being
faxed, | wish to make IA statement of the facts
as they existed at the time the ruling to assess
grain was made.
On the 21st day of April | received a letter
from +. b. Marsh, Assessor of the town of
. Groveland, asking the question, as corn in
ne hands of farmers or dealers taXable:'
examined the law, and wrote a reply that
did not think that grain in the hands Of far
nle.s, raised by them, was taxable, for the
reasOn that il was not mentioned in the SEIZED
.le but that grain in the hands OF dealers
was taxable as merchandise. But before send
. ing the letter, and fearing that might be
wrong referred the matter 10 Mr.. Mayo,
aounry attorney, who answered, That as the
aw stood, grain in the hands of farmers was
,aXable.
Still believingthat was right in my views
| # the case, consulted Mr.. Widmer and Mr..
| elipp, both attorneys, who gave the same opin.
,cn Still not satisfied, ] consulted Judge
| Gilman, who gave it as his unqualified opin-
| on that, as the law stood, grain or corn was
taxable in the hands Of farmers.
then had an interview with Mr.. Lynch,
Supervisor of Ottawa, who thought with me
tnat grain in the hands Of the producer was
s9t taxable ! stated to him the rulings al
ready made, and after consultation, it was
/ thought best that | should 20 10 Springfield
ard consult higher authority. ! then went
10 Springfield at my own expense, determined
mat if that was to bcruling, and compelled
Is instruct the assessors to assess grain, that
[ would make the effort to have every county
in the state assess corn and other grain, so that
| he assessment would be as uniform rs posi-
bic At Springfield saw Hon. Elmer Bald
win, Hon. G. W. Armstrong, Hon. Joseph
Hart and Hon Louis Soulc, all farmers and
representatives from this county, and they
were all Of the opinion rs expressed by the
authorizes above referred to.
Attorney General Edsall was then consult
ed, and gave the same opinion. ] then adj
dressed the following note to the Auditor of
Public Accounts, and received the following
roply:
OPINION no. !.
AUDITORS OFFICE, ! Illinois
SPRINGFIELD, April "a, 1873.
Il. i. MEAD, Esq, Co Clerk La Sale Co.
Dear !Sir-lnyour letter of the 22d inst you
INQUIRE: rs grain, such rs corn in the crib,
y oats or wheat in the bin, or in store, be
Cnging To farmers or dealers, taxable? fl
so, under what head or heads in the schedule
should the same be listed and assessed?'
IN reply, | have to state that corn, wheat
BATS, or other grain, being property, are there
.Cre taxable, whether the same be in the hands
II the producer or dealer.
If in the hands of the producer, such grain
spIild be listed and assessed under the head
me- All other personal property required to
tfo'isted,n being the Both item of schedule. |
u the hands Of the dealer, such property
ON should be listed and assessed under
me ,nead of Merchandise on hand" being
me 18th item of schedule
Yours truly,
G. +. LTPPINCofT,
Auditor Public Accounts
Nov, with this statement Of facts | submit |
lhe question whether am responsible for the
assessment of grain, or tie legislature who
made the law. Again, could ], as a sworn Of |
lcer, refuse To or improperly answer theques- !.
Ions Of an assessor who has the right under |
Inc law to refer all such questions to me
Again, / an the sufferer with the rest of the |
farmers 10 the amount of 1000 bushels of corn
cultivated and raised last year by my own |
teams.
Ever since became fully advised of the |
effect and workings of the assessment law of |
this state, az it now stands, have never al
all times and under all circumstances, hest |
lated TO state that in my opinion il is unreas.
enable and unjust assessing property two or
three times over. One instance in particular
Of Z lady who loaned her brother $1,000. taxi
.ng his Individual note for the same. He not
needing the mOEey, and taking il only rs an
accommodation - his sister, loaned the $1,000 /
to HE neighbor, .aking "a mortgage on his .
arm. The assessor comes around, and the l
NV cGmuels him To assess the lady on the
note she holds the brother on the mortgage
and the neighbor Oh his farm. Intact double
assessments seems 10 be the general rule and .
r " the exception.
I does seem to Inc that any law that does
not allow me to deinct from my personal
property what | owe on it. j unjust and bur
leEsome and shOGld be repealed at once. !
Object 10 any law, or any principal of law,
lEat will tax " man in the morning FOR what
re feeds his team ~ noon, or what lie may
aa. himself. and i seems that the principal
Of. his law. when carried ont, does this very
Thing. II. /. MEAD.
Kiss Hulitl, tie young lady recently admit
..iiorLe bar ortl.s state /. e grand child ofthe .
ate Or Guy Hu.it,. Of Peru. and The last Of
ee- race. >.e Is @ resident of Rockford. and .
da..ng tie pa-, two years lass lcctured At
se-ent places irn1r,hcru Illinois, creating.