, 1873-03-12
B1MpIlr1oAT1oN OF TAx-co1LEor1op


There ia a bill boforo Tho Legislature Of tho
greatcst importance to this city, aud that is in
tho matter Of providing for rovonuo. It pro-
vdos for tho assessment md collection OF tnxcs,
and removes mnny troublesome and voxatious
proceedings by whioh taxation is now defeated
by those who enjoy its bonefita and can best
afford to moot It, Tho bill ought not only to
pass but 1t Ia vitnl to tho financial existence Of
tho city. Without II, Chicago will be help1ess,-
deprived Of tho mcnns Of carrying on tho Gov-
ornmont.
There ia ono thing which this bill, howevor,
dooa not contain, and tho omission ought to DO
supplied. It will add nothing to tho cost OF COL
loctfng taxoa, but will aavo All immonno amount
Of trouble and OF loss to tho public. Undor our
present system Of taxation the city has general
warrant for tho collection Of all taxeH loviod
for Ordinary municipal purpoaoa. For each
separate improvement 1t has q special warrant.
Those special warrants arc 1ovied for lamp
poste, water sorvico-pipos, unpaid wator ratos,
sewerage connections, new sidewalks, paving
stroets, r,ncadamizing Btroots gravoling streotB,
repairing sidewalks, paving alleys, and perhaps
other purposes. The cost Of each Of those I'M
provemonta iB charged to the property especially
benefited by the work. Tho number Of tfoBe
Bpecal warranta rangoB from go to "a high os
GOO each year. Tho city, therefore, goes into
court ovory yeur with M average OF $50 tax~war-
rants, asking judgments on thom all. Some Of
these special warrants arc for total not oxceod-
Ing ESQ., othors for autna ranging up to $4,000,
but all Of thon1 covering property worth from
$500. 900 to 81 ,000, 900. The Tux OH eaoh lot in
many caaes doos not exceed seventy-flye cents.
poraons may In good faith go to tho Collectors
Office and pay his taxes, and yet Ills property,
without his knowledge, may hayo boon taxed u
dollar Oh one or throe dollars anothor Of theso
special warrants. 1t ofton occurs that lot Ia
taxcd on as many az four OF five different spcoial
warrants, and, as rule, the ownor is not aware
of 1t, 1t Is said tl,at four-fths Of tho property
sold for taxes ia sold under thoao special war
ranss and tho first knowledge tho owner has Ia
notice from the .tax-purohasor, or, whom he
seeks m abstract Of titlo, finds that there aro
throo or four tax-deeds Of his lot. AL this Ia
perfectly familiar to the city officers. They
know tho trouble and confusion resulting from
this mode Of doing business, and now, whom tho
city is repairing its tax system, why not provide
TINT tho tax-o!ricar shall oxtond on his books,
opposite each 1ot III addition to tho general tax,
tho tax for each spocIal:objcct BY this means
aN the ta1os will bo In ono warrant,
aud when man applies to pay hia ta1es he
will recoiyo ono bill for all ho owes. II Ia no
part OF the business Of tho city to ontrnp poo-
plo into tho loss of their property, and whom a
man offers TO pay his taxoB the loast tho city
! oa1l do is to inform him how much ho owos. and
Of alt It's claima against him. It Is no advantage
to havo Ave or six hundred special warrants hid
in a corner, when tho only motive tho city can
have ia to got ita rovonuo. Lot tho now, and In
many rospeots groatly-improvel system Of col
1ecting tho taxes be still further improved, 30
that the tax-book shal1 show in full all tho
ta1os, general aud special, charged against Zach
pieco Of property. This will avoid fye-sixths Of
tho sa1oa Of lots which now tnko place, and il
for no other roaaon should DO Incorporated In
tho BILL