, 1873-04-26

half tho State, and particularly to this county,
Tho valuation Of property upon which the state
ta1 OF 1879 was levlod aggregated as follows:
Personal property
Rsilroad property o12'SoToSa
LANDS. ~. III. 1o4Gia847
X0Wu anu CITY IoI9s
Total vatuo of taxablea. $50 's8eos'
illustrations of tho manner In which the Valu-
alton is made arc found in tile fact that the i'm
proved farm lantls Of the State hayo an average
valuo Of 98s7 per acre, the lowest being s2.o6
IN Johuaon County, and the highest being S27.6o
In Og1e County. These valuations wore corrected
by tho State Board by increasing johnson Conn-
ty to s3.70 por acre, and reducing Ogle County
| 90 nor aero. Tho value OF improved lands in
| Cook County Ia put down ut s13.25 por aero! or
tho aggregate valuation, Cook County iB charged
with so3,842,79o, or moro than 1s>4 per cent OF
tho whole. There Ia no objection to
tho imposition upon this county OF
tho full shnre Of tho tnx, provided 1T
bo fairly apportionod. Tho rule las been for
tho Auditor having ascertained the valuation, to
asaens such rites ns wcro necessary to raiao the
revenue required to meet tho appropriations by
the Legislature. For this purpose 1t haa boon
inmatorial whether tho ta1 WIS mills on one
fourth valuation or mill on a full valuation,
the amount of tax was the sagno. The new Con
etitution, however, has limited tho power Of
counties to ta1 beyond 711G mills for curront OK
pondilures upon tho valuation made by tho State
for State purposes. This restriction upon tue
oxtrayarauco and roohloasnoss Of County Super
yisors nnl County Commissioners, however
, Aoalthy and acceptable to tho general
public, Inns boon mort irkaomo to
those onterprising officers, aud, finding their
! rate Of taxation linited, thoy AaYo NOW moved
en- n,asse to have the assogament raised from q
ouo-fourth to full cash valuation. When thH
: ia done, County Donrd will be able to levy 715
mills tux on tho cash valuo Of tho property, in-
stcad Of at present on ono-fourth valuation
tho difference being equivalent to tho power to
, low q tax Of 80 mills where at present bnt III
:, may 10 levied It is not any probable incroase
of State taxation that is to be dreaded. 1t is the
incyoaso OF town and county taxes which WILL
roach the public
Thcro Is general law Of tho State which
prescribes that tho rate Of tax for schoo
\ purposes shall bo mills This tax hat
a heretofore produced all the rovonuo neodot
a tor school purposes, being in round numbers
q million Of dollars yoar. This tax, when col
lected, ia distributed among the counties accord
ing to their school population. Many counttoH
u therefore, rocoiye much moro thnu they pay
n aud others pay moro than they receive. In 1871
II | Ao~ &o In Q}o{A n
10 Sl59,429, and received back for school purpose
s78 434, 4,-loaB than half 1t paid. There is cor
ao tent in tho Legislature now in which ono Hldo dt
Ia nands that tho amount of school tax to bo CO
Oh locted shall DO limited to 81, ,00o 600, and on til
oo other aide TINT tho 2ill tax Bhnll bo collcctc
on tho full valuation. Tho effect of this laat dt
to mana will be to collect an equivalent to mill
H. tax on tho present valuation; this would nlal
A. tho school tax in this county about s752 900,
he which about s4o0, 900 will DO distributed anon
st other counties to build schoo1-houaeH, pay ga
~. ariaB, etc.
70 Tho next embarrassment that will asBail til
of and about half tho other counties Of tho stat
H. results from m not passed IN 1860, which direc
I'd that in all couutios towns, etc., which ha'
subscribed aid to railronl corporations, all taxt
for State purposes leviod on Ill property In sue
OF towns and counties in excoss OF the valuation
r. tho yoar 1868, inBtead OF boing paid into IL
In common Treasury Of tho State, slla1l 10 hc
3D., separately, and applied to the payment Of aus
mt railroad indobtelnoaa. Tho practical result
aa such proceeding may thus bo stated: n
mt Lean, Christian, Fulton, Lasalle, st. Cla
ito aud forty-seyon other oountlcs OF t
ms stato have an aggregate outatandi
ary railroad MD debt Of S13, 1905, ,958.
1868, tie assessed valuation OF property
these ffty-two counsiea was, eay, S200, ,00o,o
II tho valuation for ta1es In 1873 10 advanced
| a caah valuation, then tile valuation Of taxab
} Of .a,....,au ,.;,, ,,o .,,,,,. eaao nm n
~ ,ylilo that of Cook County will DO advanced f.
H.. s35 00o, 900 In 1865 to 85oooo,ooo in 1878.
'"'' tho stato Treasurer, while placing the VII
's"' proceeds OF tho tax On the property in
Z, s"' county in tho State Treasury, will divide
Wv proceeds Of tho tax collected from these fiji
n's two countiea. The proccols Of tho tax on S2s
ling nm nm .,,oroo, Ia ,v,,1 +urn into t,,o At
Treasury, while tho proceeds Of tho tux on
toly other a080 900 900 lo will hold as spocia1 fl
lesa to tnko up and pay tho bonds Of th
brl, oountios issued In Md of railroads. TAoro
$40 1O2 counties In tho State; tifty Of them have
per standing railroad aid debts fifty Of them, incl
and ing Cook County, have no such dobta. As
ltvo utoto IL cut nfr from tho collection OF Apy s.