The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1873-05-03

/ of perjury.
II an assessor does not, in every case of
doubtful return, require the same 10 bc veri.
/ fed by the oath Of the person making the re-
turn, in order that the provisions of See 81
. may apply in regard thereto if applicable he
! fails To perform his sworn duty, and ab'ts or
aids by the performance of his duty, in
pcrpctrating a fraud upon the person who
. honestly returns hi, property for taxation, and
especially upon the owners of real estate
which never escapes taxation, The owner,
/ of visible property have heretofore been pay
| ing the tax debts Of others. If they do So
under the present law, to any extent the as.
SCISSORS, and not the law, are responsible there
for Therefore, let every assessor bear this in
mind, and perform his sworn duty, because,
III Ilc Hr'' pIaGe' me law requires MN 10 90
So anu, SecoHuIs' W ~ "o'hS Hc PI"'c''S .nc
honest ,aA-b'a{ or from oclnS Ii'tuc ~ Pay 'l't
taA vi inc uiSho"t'1 ''A-p'9 u, W. ."S
tnat tic ui'hoiic9' H.C ho' ci'i'io" ~ P'o'ol
uon ny reason VI we o'''.SH'oIa y! l'to as
SLsSol " CORRECTLY '"'"''' '"' prov '9l'N' VI
'l' raw Jaw, ..,.,..., ,,.;
ne ln,T".!oH Vi w Jaw ~ t'I'" ''' l psi
.,o III an us provisions, :nI wy hSSJ i,,,,t
mus 'ns'e a. PrCP"8, Nn''h " = '''' ""'l
~ ''''Ss, Nv i''J"" '''' ''."',
sec 80 requires me, a. AudIlof' from ,'ihe
| 10 tlme 10 prepare suitable forms ana HS'f"c
teens LOT The use and government OF oilCcrS
| required 10 carry out the provisions ana re-
qulrements OF the law Such forms and IN,
etructionS are required to bc strictly complied
Win ny such olhcers Inc Instructions Oh
course, must be in strict accordance with the
law me law says and so intends, that all
properly must De assessed at It's ialr cash
value II therefore becomes my duty ana
90 nereoy instruct all assessors, ana others
|
assess properly Tor taxation in this state, to
assess anu value IL at IT'S totai or ialr cash
value as required Dy the third ana tourth
section OF inc ACT ehtitleu An act Tor the as,
SeSSuheh' Oh property anu lor the levy ana
CORRECTION ol taxes, approved March ~, lo'2,
IN force july l. 1919
The law makes the Auditor an interested
officer to see that the law is strictly, to prop
er and reasonable extent, complied with, by
the officers having in charge the execution ID
its provisions. Therefore, |, as such officer,
90 not hesitate TO assume the responsibility
mus imposed upon me- 10 ehueaNor 10 ootaih'
by lhe loroc ana power III lne la"' iair' non
est assessment OF property IN the state 1orthe
honorable purpose mat taxation may Dc more
equltaoly distributed IMAM II mas hltherto
oeen; IL Is LOT such purpose anu ii.ehl'oh
that nave gwen the foregoing poSlll'e IN,
structlons as 10 the law, ana 10 Whlch l snail
append my name and Official seal ana TOT the
furthcr purpose OF giving the ho!lce, oiliclaiiy'
required ana pernltteu Dy section 4o' vi the
act referred 10, which Salu sectioh provinces
as follows:
SEC. 2S'. Ii any oiilcer shail iall or neglcct
TO perform any OF the duties required OF MN
by THIS act, upon Deihg required 50 10 uo ny
any person interested IN the matter, he snail
be liable 10 me OF not less ln"h slo nor
more IMAM Souu, 10 ne recovered III an actlon
of debt IN the Circuit Court OF the proper
county, ana may be removed from once al
the discretion OF the Court ana any o1llcer
who shall knowingly violate any OF the pro,
visions of this act, shall be liable to ilne OF
not less than SlO nor more imam SlOoo 10 De
recovered IN an acton or deDt IN the name OF
the People OF the state OF limos, IN any
court having jurisdiction, ana may be remoV-
ed from office at the discretion OF the Court,
and said fines, when recovered, shall be pald
into the county treasury,
To Intentionally or by agreement assess
property at less than the value required by
the law is to knowingly violate" the proviS-
ions of the law in question, and such viola
ton must be self.eyident to any court, or
easily susceptible of being made so. Proper
tionate valuation of property is, and neccs-
sarily must be, in very many cases, the cause
of unjust determinations in values against
persons and property. Therefore the result
must be, even without any action on the part
of the Auditor, that Assessors will probably
be certain to ne prosecuted by aggrieved par.
ties under the foregoing section-either I'M
der the first or the second clause thereof-ifI
they Intentionally make Themselves liable to
such prosecution.
In addition to what has already been stated
"a the requirements of the law with respect
to the duty of assessors in yaluing property
at its total or fair cash value, Sec. 2SS makes
tbe assessor liable for damages in each and
every case where property is entered on the
tax lists at less than its tair cash ralue or for
refusing or knowingly ncglectng to perform
any duty cnoined on him by the law, or for
or conniying at any evasion of
its provisions. The provisions of this section
ssh onnI,, mot nnlv 70 thc assessor but TO |
IiIc oudii, r' thr comfy clerk collector mem.
iia. W ,tn cn,,rt,, hGord and state hoard of