, 1873-08-25

| TAKING RAILROAD PROPERTY.
| Tho Springfield journal thinks 1t IL not Eossi-
bio for the State Of Illinois to mnko any oqrita-
bio Arrangement with tho railroads wlloroby tho
lattor could pay into tho State Treasury f,od
percentage Of their gross receipts in lieu OF go-
| oral taxation, State mud municipal. Tho Jour-
| nal assumes that, whilo under tho Constitution
| and laws Of Pennsylvania, gross sum may be
pafd in liou Of other taxation, such q proceed
inE is prohibited by tho Constitution of Illinois.
| Tho provision OF tho Constitution Of this State
which III supposed to prohibit nuch an arrange
mont III tho following, being Section Q, Of Arti-
| c1o9:
Tho General Assembly ahall have no power to ro-
leaBo or discharge any county, city, township, town.
district, whatever, or tho Inhabitants thorcof, or tho
property therein from their s propoEtionato sl,aro
OF taxes TO bo leSted for State PURPOSES shall
mutation for such taxes ba authorized In any form
| whatoyor.
Tho Journal misnn1eratands tho meaning and
| intention Of thia Section. Under tho previous
Constitution, tho Legislature had enacted yarious
| laws, particularly tho oct Of 1869, by which tho
taxes oviclfor and otllorpurposoa on certain
property, and Oh all property above certain val
uation, III certain ctlos, towns countless aud dis
trcts wore roleasod or allowed to bo withheld from
tho stato Trcasury, mud woro directed to bo ap-
pliod to purposes Of purely local character. Tho
theory Of this legislation was TINT tho State tax
thus released discharged, or diverted to local pur-
poses, would in tho ond 10 bonott property in
such loca1itios that, after the expiration of
tho term Of release, tho geno,ul ro1ouuo
| would bo greatly increased. 1t was to
put MI o1a to this systom of communication
| Of present taxos for n prospective increase
In tho value Of taxable property, nj illustra ted
| in the tax-grabbing lows Of 1865 and ., and of
I other years. that ts and other liko clauses wero
inserted III the Constitution of 1870. It has no
application to tho 1noao nor to the subjects of
taxation, but simply provides that whom tax is
laid it shall bo paid, and shan not DO withheld,
roloasod, discharged, or committed, which pro-
vlsion ia grossly aud directly violated by tho
| present practice.
The power to tax, and tho objects Of taxation
aro stated in tho iirst and second sections of
Article Of tho Constitution Of 1870, which
Hays
| r,. , .,.., 49,
nay bo uceful by luyyiu tax, by valuation, 10 that
esofs person and corporation shall pay tax III pro-
In, .o .onar,, sss., u s,a, % .a.o aror ~. ~
tacra, auctiouors md persons and corporations
owning OF using franshiaea and privileges, In such
,a, % aav a o .,aso ~ ', .,s ~ : ss~
| rales
This IL substantially tho same as was contain
cd III the Constitution Of 1873, aud tho Spring.
fold Journal il 1nlatakon III assuming tat there
WIS any special provision IN TINT Constitution
Which authorized tho arrangement with tho 1ui-
noin Central Railroad Company, Tho Legsla-
turo Of Illinois vas authorizod Ly tho Constitu-
ton OF t81s, nj it is by TINT of 1870, to tax tho
franchises Of railroad corporationa. Tho stato
of Pennsylvania has recently loyied tux On tho
franchises Of tho railroad corporations in TINT
State, not Under any special authority of tho
State Constitution, but under tho general asaump-
ton that thoy wero taxable. It further provided
tint the mode of ascortaining tho taxable vauo OF
such iranclisoa and apportiouing tho tax thereon,
was to tax tho gross rocoipts of such Conpaniog,
Tho Supreme Court Of tho Uuitod States Ina
decided TINT tho franchise of railroad
corporation is proper subject for tax
asion, aud that to levy tax on
tho gross receipts of sucl, corporation
is proper mode of loyyiug such tax OIL such
franchise. Wl,at wo auggostod was that tho
railroads Of this State should voluntarily ofror
to nay their propor Bharo Of taynt;on that
| i,u+oo1 ~ ,,,....u.. -..,. .,, :,
/
| ,ox,a,,n . .... -,
=. ), ,,,o oa,,.ah,o .n,,o - .,..;u ,..,.,. .-~"
,ot, ~,;ta 49,, .,,,.,
| v1o,v ~ I'm oront ,,.,,o -, .,,.,u r-s..s,,.."
on.or IN nav ;,,to tho atota n~a..,..,
nercontaro on t,eir oros. roco;n,s vh,o,, H..
stato ,,;,bt oo,;to,,,, o,,o.t;a. -.
mun;c,nalitiou ont;t,od -, .,,aro +,,oxo,,, me-