The Rock Island daily Argus. [volume] (Rock Island, Ill.) 1872-1873, 1873-04-30

aItv Of not less than dollars nor than two
! thousand dollars, to be recovered in any proper
State of Illinois, on the complaint of any person.
| Such fine when collected, TO be paid into the
s57 whoever shall wIlfully make a false list,
schedule or statement. under oath, SHALL in addi-
tion TO the penalty provided in the preceding sec
ton. be liable as in the case OF perjury.
If an assessor does not, in every case of doubtful
return require the same to be verified by the oath
of the person making the return. in order that the
provisions of section 81 may apply in regard there
to- if applicable he fails to perform his sworn duty
and abets or aids by the non-performance of his
duty in perpetrating fraud upon the person who
honestly returns his property for taxation, and es
peejally upon the owners Of real estate which new
er escapes taxation The owners of visible proper
ty have heretofore been paying the tax debts of /
Others If they do so, under the present law to !
any extent the assessors, and not the law are re-
snopsible therefor Therefore let every assessor |
bear this in mind, and perform his sworn duty be
cause in the first place, the law requires him to do
So and secondly by so doing he protects the hon
est tax .payer from being made TO pay the tax of
the dishonest tax payer, remembe ring that the dis
honest are not entitled TO protection by of
the omission OF the assessor TO correctly enforcethe
provisions Of the law
The intention Of the law is plain and positive in
all its provisions that the must udtae all
property which it II his duty to its fair
= cash gaIue Section 27S requires me. as Auditor
from time to time TO prepare suitable forms and in
sructsons for the and government of officers
p uuired to carry out the provisions and require
ments of the law. Such forms and instructions are
required to be strictly complied with by such Off
GERS The Instructions OF course, must be in strict
accordance with the law. This law SAYS, and SO in
tends that all property must be at its fair
u cash value 1t therefore becomes my duty and
do hereby instruct all assessOrs and Others having
= the right and duty under the laws proper
ty for taxation in this State, 10 and raue ii at
It's total or fair cash pdiue required by the third
and fourth sections of the act entitled AN act for
Ii the assessment Of property, and for the levy and
e collection of taxes" approved March 80 1872, in
$ force July /, 1872.
r The law makes the Auditor an interested officer
to see that the law is strictly proper and rea-
,s sonable extent complied with by the officers hav-
a. ing in charge the execution Of its provisions
h Therefore / as such officer, do hesitate TO as
n sumo the responsibility thus imposed upon me- to
a. endeavor TO obtain by the force and power OF law
a a fair honest assessment OF property in the State
~ for the honorable purpose that taxation may be
S more equitably distributed than it has heretofore
been 1t is for such purpose and intention that l
have given the foregoing positive instructions as
to the law, and 10 which shall append my name
and official seal; and for the further purpose OF
giving the notice, officially, required and permit
or ted Y section a OF the act referred To- which said
ha section provides as follows:
2S7 II any officer shall fail or neglect 10 Der.
form any of The duties required Of him by tAis act
upon being required 10 do by any person inter
esIed in the matter. he shall be liable finr Oi
not less than ten dosrs nor more than Nv hundred
dollars 10 be recovered in acTon Of debt in tn,
q circuit OF the proper county. and may be
moved from Office NJ the discretion Of the court
- and any officer trh6 shall Knowingly UsOlats any @
tt prOr5sO9ss az tiS GcT shall be liable 10 fine O
ms ess than dollars nor more than thous
lar and dollars be recovered in action Of debt
the name Of the People of the State Of Illinois, il
any court having jurisdiction, and may be removed
leu from Office al the discretion Of the court and ssi
Of fines when recovered shall be paid into the count
IA treasury.
III To Intentionally or by agreee1t assess propcrt
at less than the value required by the law. is t.
~ knowingly violate the provisions Of the law fl
, question and such violation be seli-evlden
any court, or easily susceptible Of being made SC
e., Proporfona1e valuation of property Is and necessa
rily must be, in very many cases the Of unjus
eln determinations in values against parsons and PROF
erty. Therefore, the result must be, even withou
be any action the part of the Auditor that
far viii probably be certain to be prosecuted by az
grieved parties under the foregoing section Of III
m law-eiher under the first second clause 1heret
If they Intentionally make Themselves HabLe to sue
-' prosecution.
In addition to what has already been stated as Il
b requirement Of the law with respect to the duty
assessors in valuing property its total fair
-, value. section 2Ss makes the liable f
fTr damages in each and every where any proper
is entered on the tax lists al less than it's fair ca
-teG UaiHe. or for refusing knowingly negecting
!. to perform any dnty enioined on him by the law,
e a. fer conseuting or couniving any evasion Of
provisions The provisions Of this section 2s
bch ply not only to the but to the auditor Z
ther county clerk collector, members Of the Coun
s a Board and state Board Of Equalization. Such
Ing the case. and 80 long az ii Is the law, I sht
as conscentiously perform every daty required Of
{ Of TO effect fair full compliance with the act
Y Of question, in all its requirements. and l th
out every other officer acting undcr it, viii do the
lu being governed alone by the law in all hi- actor
onsl desire call the especial attention Of
AKA to section 81 Of the Revenue law Auditors Fol
cep- No, has been prepared and furnished TO cour
such clerks for the purpose Of obtaining und
aw said section. II IS important that shoU
same be searching in their compliance herewith By
be doing they will aid in obtaining a valuation
re- many millions Of property which has heretofC
who escaped taxation, and that Of class Of prop
IS y which ii seems to be peculiarly appropriate
sred made TO pay taxes the amount Of its fair CO
re value. The valuation of property that should
Uu obtained under said section Of the law it is bell
( in ed and expected, will TO considerable extent,
lieve visible property from the unjust proportion
oh taxes which such property has heretofore bt
auv compelled to pay.
sors Every rate of taxation heretofore provided for
reof our laws has been abolished, and amounts sub
orm tuted therefor except in the case of the two
sign State school tax and the proposition TO change
rate to an amount is now being considered by
by General Assembly. Yet If said rate should not
sors changed. the result Of large amount of tax
as four times the usual amount) from said rate wo
y as correspondingly reduce the local tax levics
sec school purposes Therefore all occasion for low
: to proportionate values being made for purposes
taxation have ceased to exist, and whether prof.
sting ty is valued fair cash value, only
ID so portion thereof the amount Of tax will h
issue to be paid. Equalization being fully provided
,r is in the law, both regards localities in count
and and between the several counties in the State,
the injustice result any county by full obs,
yecu- ance Of the law. Such has heretofore been
ease under the operation OF the former law gov
Ger ing the State Board of Equalization, and such
of and necessarily must be the result Of the actor
n as said Board under the present law.
pro As before stated there being no occasion fo
ener proportonate value, ii becomes positive outr
d as to ask expect officers to criminate themse
,com- without purpose, and for no good result tn
Tore ust that there Will not be one single of
ction who mas duty to perform with respect to the
the sesseht Cd property In this State Intentionally
the iat0i TO hs oath to the constitution, and 10
edule laws defining his duty.
that Given under my hand and official
.os Tr of office, al the city of Springf
ect to 1878 - -
I'D it c. E. IIPPINCoTT
T the Auditor Public AccouD
ection - -------
Il his Tn.nAv'S ANVrpmTcTSrrSYrc
ing