, 1874-09-29
THE TAXATION OF CHICAGO.

Tho report on the tax system Of this city made
by Messra. Galloway, Mason, and Law to the
Executive Committee of the Citizons' Associa-
tion is very valuable,-as far az 1t goes It's
authors havo been iudofatigablo In verifying tho
met Of the injustice from which no suffer. As
tho tax-books aro kept now, it IL no easy matter
to flnd from them the aggregate assessment Of
any largo plat Of ground. Nor iH it always easy
to determine the proper valuation Of Chicago
real estate. The instances Of Inequality OF as-
sessnens, or, in other words, Of legalixed rob-
berry, given in the report, may be rolled
upon. They aro based on investigation,
not rumor. These instances arc s,lrtrit-
lug. In one OF tho towna comprised
within tho oity-1imits, one worry valuable
piece Of improved business property is assessed
at per cent Of it's real value, while q lumbor-
yard tracs Is assessed ut 20 per cent, and D
block OF residences at 90l In another torn,
improved business property pays taxos On 4
por cent valuation, while residence Ia rated
ut 1G per cont, and an unImprovod lot at GO. In
this latter case, tho assessment makca tho
tlreo owners pay ta1eB In the, inverse ratlo Of
the profits they derive from their property. In
the towns outside Of the limits thero are evon
grosscr inequalities. Property is taxed in the
samo town at and at about 100 per .cent OF its
real value. Tho researches OF tho Committee
have proved tho necessity OF reform in our meth
cd Of taxing rcal estate. Tloy Boy, vary senaibly,
that tho County Board OF Equalization cannot
right these wrongs unleHs ito members aro por-
aonally familiar with tho vnlue Of every piece Of
property, and that they cannot, In the nature Of
things. have this knowledge. ''The vital error
lies in tho inequality Of tho original aeBessment Of
valuation" So fur NO agree with tho Committee.
The report suggests two reforms which to-
abolition Of tue township System. Throughout
tue Union. this has proved utterly inefficient III
great cities. It's abandonment there,in fH only
question Of time. In Chicago, now that public
interest in tho question LAS been excited, 1t is
question that will DO sottled in d
short limo. Tho Legislature will not
deny us this relief. Tho only opposition
to tho ueeled chnngo Will come from, tho tax
Gators. Thoy cannot detoat tho tax-pa.1ors. Up
to this poiut, then, tho Committee can rely
upon popular support. We doubt whother they
can do so howeyor. for the residue OF ,tllolr ro-
port. Tloy suggest that suporvl Hor OF
lloyonuo should DO appointed, who should serYe
for reasonably long term Of years, sho uld ap-
point hia snbordnatcs, and should keep lporfoot
maps Of all tho land in the city with reot'rn Of
tue improvements upon each lot aud the dates
aui considerations OF tho recent transfers Of
zach. The assessments mado by tho Bupo-
yisor's subordinates would bo compared b. him
with tho value OF each pioce Of property rs it Mp
pearod upon blu booka. Flo would recommend i tho
necessary changes to tho County Board OF Equal
ization. THAT body would, with tho aid OF the
data given by him. finally fix tho valuation.
Tho objection to this plnn, on account OF lis
cumbrousness. might. perhaps. be oyorttruwr
but graycr ono remains. Indiroot taxation
which Ia the Que perfectly thorough, porfootl,
fur, perfectly oheap. aud perfectly ample
method Of raising money for public purposes.
would make this whole systom Of aaacasmont
useleBs. Tho Committee 10Y that they roserye
tho quoation Of Indirect taxation for 4 aubse-
quent report. Why, tlaeu, do they now rocom-
mend p!an which Indirect taxatson would do
stEoy? Tho Supervisor Of noyenuo might DO
provided for, but hts dutles should bo confined
ID tue collection of uconae toos. 1 t&x thus1aid'