, 1873-01-05

authorities Of the State may be summed up
automatically, as followa:
The state Of Illinois.
Incorporated cities. .....-.....' ~ -
Counties ~
Iownshpe;; ps;,oc; d.;.;cta IS
Total. -...-.-..1,2ls
" Each of these authorities acts Independently
OF the others. Each is absolute within it's terri
torial Jurisdiction; each has the authority tc
cxpend what it pleases; each has the power to
70 contract debts; the only possible limitation Is
that which liita tho annual levy by each county
anthony to Is cents upon. tho s1o0
Ut nssessed ya1ue Of the property,
and. :. that tLa debt shall not exceed &
3: :per cent OF the Same valuation. Even this re-
etziction is modified in the case Of the tar levy
co as to admit OF the maximum ratio Of taxation
in addition to such levy may be necessary to
pay the interest on debts contracted before 1870.
It will be seen, therefore, that there are at work
annually in this State over 200 agencies levy
ing taxes, which sereral agencies are in no way
responsible to any higher authority. The limits
ton upon tho power to tax is not very restric-
tire. In the game county there ia often tho
county organization, the city organization, and
the town organization. Tho city tax has no
general limitation; the county tax is limited, as
we hare stated; the town tax is not limited,
therefore tho property in city may be taxed for
State purposes, for city purposes, for county
purposes, and town purposes, the restriction
o{o 1viY ry,1v f4+
:: There is no report Of these taxes made to any
general officer Of the State Each city, county,
and town does its own business, Keeps its own
accounts, and generally acts in such matters as
IN independent community. The State Legisla-
tu1e meets every two years in happy ignorance
Of the actual financial condition OF the various
local communities, and equally ignorant Of tho
amount OF taxes levied, and Of the purposes for
which they erelevied; Of the amount Of public
debt for which the taxable property is smortgaged
to bond-holders and of tho rates Of interest
:: paid.
In the message Of Governor Noyes to the
Legislature Of Ohio, We have evidence Of the
value Of the Law in that State which conpe1s the
authorities Of any county, town, city, and school
district in the state to communicate annually to
the State Auditor copy Of all tax loyies, with
&he rates aud amount OF tax for each purpose
extended; with q statement OF it's foot
1ngs OF assessments, taxes general and special;
the amount collected, and the amount expended.
Governor Noyes, in his message gives the foot
ings Of these for 1872, and from it We learn that
the net debt OF the counties Of that State is
s3,756, ,436; Of townships, s447,238; Of cities,
E1l, 495, 591 Of incorporated villages, s616,55o,
md Of school districts, 91,274,724, OF total Of
$17,5e0, SAT. Tho State debt Was ss,5s3,o00,
making a total debt charge on the taxable prop
~ortg Of the State Of 926, ,174,094- There is in
addition State debt Of s4,023, ATS, which is a
trust fund, and not payable, which, added to the
other, makes a aggregate OF debt Of all kinda
Of $50 197, 1863. This does not include n newly
created debt Of certain municipalities Of 81 ,000,
900 for railroad purposes.
The taxes levied in 1872 were: For State pur-
poses, s414, ,557; county and city, 818, ,834, ,423,
dclinquencics, &C., s56t,o92, or total Of 92s,-
Sl0,972 The burdens Of taxation can only bo
iatelligently understood when the whole amount
Of the tax imposed is known. 4 tai OF mills
for town purposes is perhnps Light, but when
that ta1 is in addition to ~ mills for county
purposes, and ~ mills for county interest,
md 13 mills for State purposes, and II mills for
city purposes, and 8 mills for park purposes,
and 8 per cent for street improvements, it
becomes an enormous burden, and therefore it
is, that before any tax ought to be levied tho
amount OF other taxes to which the eame
property has been already subjected ought to be
known. a levy Of taxes BY four or five inde-
pendent bodies. restrained by no legal linnita-
lions and Influenced by no seDse Of RESPONSE
bility, produces That very result which renders
local taxation so burdensone and ro1atious.
In 1870, the United States included in the
rensus 1etn1ns statement Of the public debts,
amount OF tn1ation, and much general
information, and to this return alone must We
look for my data ns to the condition Of the
local communities OF this State. By this
tsb1e We learn that in 1870, exclusive Of tho
State debt, the county debt was, in bonds, 910,-
729,1s2; other dobts, s2,oss, 7so; towns and
Gitie9, buANs, 20, f-7.coo5 otuel AeUlS, Pioo,-
175. Grand total Of county, town, and city
debts, s37 ,30o, ,o32. This list purports to be :
statement Of the debt as it stood On the 1st OF
June, 1870, but between that day and the sth Of
August, when the new Constitution went into
operation, there WIS large addition to tho pre-
yioualy aly-e1isting debt. THIS table does not how
oEer, give any figures as to the rates Of interest
which this debt bears, though unofncia1ly we
have knowledge that this debt is charged with
interest at rates ranging from to 10 per cent,
the average being probably 8 per cent. WHIST
the actual local debt Of this State at this time is
hardy known, but the aggregate is not probably
lezs than eAs. 600, bearing average rate Of
Bper cent interest. So.
70 the eane table no areindeb.ed Tor thu infor
nation that tho aggregate tax levied in Illinois for
theysar was se1, 49,, 900, Of which 3s,62o,es1
was for State purposes, 81, 2242 1877 for county
purposes, and 2,ssa, 100 for city and town pur-