, 1874-11-20
THE GRAB-LAW.
State Taxes Can No Longer Do Ap.
piled TO The Payment Of Rail-
r0ad-At;t Inlcbt-
ct1ncsS.
Such Is the Opinion Of Atty.-Gen. Ed
sa!l---f!e Advises tho Bring
ing Of a Test Case.
SrtctaI Dfspatch to 7Ae Chteaoo Tribune.

Srtctdl Dftpdtch 10 7ne Chtea0o Tribune.
6rnrsur1ELD, ILL.,, Nov. 10.-Iho Attorney
General Inns rritton lottor which partakes of
tho nature Of an opinion, and as 1t oontaina
points Of interest snnd 1t entire:
ATTORNEY aENEnALs Orr1oE,
-, srn1snrlELp. Ill, Nov. II, 1s74.}
G 9:' ses Il r. a 3 ty M e., r.,ovod .n
has been considered with ,ncIl my othcr Gu
gugonio'ts will permit Tao Question uron whsl, you
ss5s my tS]a. S10n vpa. T. ns''an t"s IN
s Ss @ fsso e. 5re.;S ,n sns sosa ssd from '1s ~
towns aud districts through which tnt railroad rans
IN Pile County, should Lo paid by tho County Col
town, road, md school-datrict taxes asaeraliy or
shond the aanto 30 paid 70 tho State Treasurer under
1853. 1t seernh to necessarily fo.inw from Tho
oIiesao Iega! EeSs ). IS: tha. stais as:; ea' %
ebts Of municipal corporations unLar tic act OF April
TO- lsc,o Chicago eqa! %Sss IN support Of,
Court cttes The clause Of Sec. l. Art D. Of tho coa.,lu
s ! ysiea Il IT, i
~: III Is ' at psl. psd%ssit.e. s s,thss @ anIes
nga'gs q ns Set or q ,1s
taxpayer, nv determined with reference to such vaa
t!o III anna countless Townships. c'tios s,a towns 10
Hny es, ssis soas S I ss or IL
ehae required to pay That much n'orc:-ta Chicago
Le4a! feeS, u IVY Under tho COnHtttNtt0 this rr5it-
c'pIo Of uniformity Of taxation a equally applicable
| TO Tho various municipal corporations Of
| tho atato.-(Constitntiun of 1870, Art. 0, Secs.
Q and 1o.> 10 divert taxes collected upon u part
Of this taxahle nropur.y iu school district for school
purposes to tic paynleA Of tile railroad lcpta Of Tho
county. aud Ia rrguro tho resne OF tho property In
oacll district to bear tho entlra burden OF tho 1lain
tonance Of tue schools thesoln, would Bccm to Violate
this principle Of uniformity. Ny oputon IL, that
| der the ti,s principles recognized by t4o Supreme
Court In 1alllhey Incger, 1t Ia tho duty u tho
County Collector to pay ni iaxoa collected UPON rail
road aud other property for town, road, or school
purposes to tho respective officers authorized BY
1Aw to roce!va such tnxe5. In couea uil.ier town-
ship organization thu town taxes reqnirA1 tD DO
mid to tho Supervisors sevlAed Statuteh Of 1874 Il,
lV30 1oc. 2ua) Tnxes collected for tha maintenance
Of roas MT! bridges IN such counties ruaircd IL
10 patd to tho Trcasuror Of tho Commissioners Of
l1ghwaysHbid, =. 1l5, sec. ~ Al taxes collected
for fchool purposes are required 10 DO paid 10 ths
school Treasurer Of tho townsh'p-1nia y. o67 sce.
! lG.} However, this question haa not been distinctly
decided f,y tua H'iruluo Court. Thu conclusion TO
which / have arrived is but M application OF TIM
| principle which nnder'tcs tint decision. It may be
that When thts question ia dare:tiy preaeutod, the
Court nay hold otherwiac. The question will nat be
stllra ull tho court ol last resort has dcci,to it,
Under thu circumstances, It Is to bo hoped that parties
interested will tae ates to bring tho question before
tie court at u carly day. asn, vary truly, yours,
| JAMES i. EDyALL, Attorney doueraI.