, 1873-11-15
OF $250.000 sohooI-Tax Paid by The
County, Only $145,000 Is
Returned.
Poor Prospect Of Collecting fax
y. cs under tho Increased AS
scssincnt Of 1878.


County Attornoy-Woll, n1n willing to bointor
rioNod Il can give any information Of boncllt Il
any one, although the subject Of assessments iE
Botting litt1c stalc wi.h INC. What do VOL
want to know?
RI would like to know something Of tht
provisions Of tho grab law, 30 called, atl1 how II
affects tho tax-payers Of this county, and wha
tho prospects aro for its ropeal, aud whether au,
stops nro being lakon to test Its constitution
nlity.
A.-Wel, you will find tho act in tic
public laws OF 1803. It was gotten tip for tic
purposo Of compelling tho pooplo Of tho whole
State to construct railroads iu tho central mud
southern colntios. It is worry ingenious pioco
OF mechanism, aud does grcat crodit to It's origi-
nator. I believe 1t to be unconstitutional, for
two rcasonss First booauso It is a,l indroot mola
Of taking money out Of tho stnto TronBury to pay
private ana local indebtedness and second, be-
CAUSE 1t violates tho principles Of taxation of
tlo Constitution which proscrlbcs thnt ovory por-
aoa shnn pay tax in proportion to Ills Or her
property. Hcre is tho act. You can examine II
for yourself.
GfR.-Win you briefly explain tho operation Of
the net?
A.-sec. I provides tint w),oncvcr any
county, township, city, Or town has or may create
the State Treasurer to pace to tho credit Of such
county, etc., annually for ton years, MI tho State
,taxos collected aud paid into the State Treasury
]on tho increased valuation Of tho taxable prop
erty Of such county, etc., ouer and abore tho aH-
,eessment Of 1868, except achool-tax and tue g.
1nill tax, 80 that II, for example, Pike County
Saa assosHed in 1903 1000, 900, anl In 1873
s20oa, GOO, tho stato tax On 81, ,000 600 would DO
reserved by tue State Treasurer to the credit of
Pike County as fund to pay the indebtedness
Of Pike County on rairoad subscriptions.
Sec. / providep, IN addition, thut all tho
State taxes, except school and 2-mill taxes,
collected Oh NIL the property Of my such rail-
road III a1ly such county, otc., shall likewise be
credited to such county for like purpose.
The second section requires these railroad
bonds to bo registered in tho Auditors ot)ice
Sec. requires the Auditor to nscertuin M
nually tho amount Of interest duo aud accrued
On the bonds. and from the amount to deduct
tho amount plnced to tho credit Of such county,
Of tax necessary to be collected to pny tho bal
nnco. BY Sec. 6 the State il mnde tho GUS
todian Of tho funds, md holds them for the
purpose sI" Of Of p'ny'ng tho interest aud princpa
Auditor, from THO total value Of all property in
tho State aftor tie aama shall hare bcou oqal-
lied by the State Board shall deduct tic amount
OF the said Increased valuation Of the taxable
property above tho valuation Of tho year 1868 III
Huch counties, townships, incorporated cities.
and towns as may bo ontitlod to the benefit OF
this not. and the taxcH upon which aro herein
directed to he orcdited to counties, townships,
cities, aud towns, aud upon the amount fcn4aln-
ing he s'taU cause TO be collected such per cen!
as shall bo sufficient to pay tho np~
preparations aud other demanls upon tic
treasury due to tho cnd Of each fiscal yedr and
Me sanle per cent shaI also de collected on said
increased valuation a5orc the ualuution Of 1868,
and applied as herein propided.' Iho Of
feet OF this act is TO Withdraw, for local
purpose, largo amount Of property from State
taxation, and thereby increase the rate for State
R-How docs tlis grab law affect tho tax-
payers In Cook County,?
Al nm not ahlo to tell tho amornt
Of course, it materially increases our Stnto tax
Tho exact amount could DO ascertained by cal
lsos in thoso countioe. the valuation of 1878,
the total Of tho whole State, and the amount Of
appropriation for State purposes.
R-Whah proportion Of tho State tux docs
Cook County payi
A-Tho total ya1uo of the State. as eoual;zcd
~ by saa State Board, is, in round 1u1nbors ,200,-
00o 600, aud Of Cook County, $500, ODE. .UDO. or |
about one-qnarter Of tho Whole, 30 that, aa I |
fourth OF tho interest ol tic local railroad in
dehtetluess Of thoae counties.
N-What il tho amount Of this railroad indebt-
ednGHas
recollection is 1t iH somewhere from SID, ,ooo 00o
to 5000 900, but if it iB 310,0000OO tho
hnlonnt Of interest ut per cent would DO $70O,-
QUO, one-quartor Of which is s175,000, which
would be about our shnro.
R.-How long will this condition Of things
continue?
A.-Dy the tormH Of tho act It will expire in
1873. am, however, perfectly satisfied in my
own mind that tho grab-law il repealed.
Sec. Of that act requires the Auditor to de- |
1ttCE VA1pAfinn
1868 i'll thoae counties, nfter nll the values in
the State havo boon equallzod In accordance |
with tho provisions Of An act to an,olld the |
rovenuc laws, md to establish State Board Of |
s, 18B7. The BALANCE il the amount on which all |
State taxes wero to DO asHnsscd.
Now, tue act Of 1867 is expressly repealed by |
tho laat section Of the noyon,,o law Of 1879, 10
tho deduction undor that act. The reyentte law
does not provide for any reduction. 1t eata!,-
lishos different State Board. Tho old State
t'oard simply equullzcd, Willie tho now state |
lectiy large proportion of tie property Of Of
tho Htate. 1t il altogether 4 different
posrd. Now, how can tho Auditor
deduct purlua,,t to IN oct repealed Lie has
duct tho e1coas from the equazcd and assessed
valuation by tho prosent Board. Whore il tho
authority for this Z tho old law being repealed,
and tho now law not authorizing II But tho
selMs .! ING nov law arc oxpItclE
Hoc III ia an followa
"Whcn haid board shall hayo completed lts
equalization Of asaoaBiuents for any year, the
Chairman and Secretary shall certify to tho
Auditor tho rates finally determined by said
noard ''t4 to DO added to- or deducted from the
listed or asHesBea valuation OF each class
Ut property in tho several countioy,
and also TIC amounts asBeased by said Board;
aud it st4all lo the duty of said Auditor, under
hiH seal Of office, to report tho action OF the
Board to tho several County Clorka Immediately
Aftor the adjournment Of sail Uuard,"
Tho meaning of this is, TINT tho proportiouato
amount for each county ahall DO certified to The
County Clerk,
Sec. lit IL III follows
"All ratea Of tuxation Hereinafter proyidod
for shall bo extcndod by tho County Clerk on tlu
1ssessed palatssion q property, as e4uaiized and
I'hts seotiom adnsits If no deduction.
seq: q l18 ptovllea, that tho Governor, Auditor
20 ,nd Treasurer M shall annually, on tho compile
III 1apastatn ths rate POT oant zeaulxad to pro