, 1874-08-26
S0nlo Of tho Difficulties Which Con-
front tlle Illinois Board.
Atty,~Gen. Edsall Advises that Il
May Not Compel the At
tendance of Persons.
But Penalties May Be Visited on Those
Withholding Information.
AfrcnrnEes of Taxes Duo from
Corporations May BE AS
sesscd This Year.

Sptc'as Dtspatch to The chicaon Tribune,
SPRINGFIELD. Ill.,. Aug. 25.-rhe following
opinion of Attorney Etsall, With >ro-
gard to the assossn,ont of tnxcs Gu cornoratlons.
was laid bcforo tho Board Of Equalization al
Springfield yesterday:
hTronNEY-3EnEnAI'a QrFtcE,1
spn1HarlELu, ILL.,, Aug. a. 1874.
sN: Pursuant to tho request contniuod in tla roe-
On lis 1ih ins noseylth proson. nv pntn;on o..
TUG following 99catlsns:
anco Of persona and tho production of panera Is eyi
soso os1qro m ,na ta IT. THU saSoon :
NoFenuo net contains thB clause And aaid uoarl ID
hereby m given tho power and authority, BY eo'nntcs
Or kss no aro,so 20 5
sess to enforso thotr attendance. Tho vari- MI
o,'a on. courts q, a.,, Of the State may isaue pro
aud the production Of papers to DO used In uyGo,ca
before SUCH courts. contunacIous witnesses may ba
the Court 10 summariy pl,nlsh by tino and fmprIaon
tnent those WHO conten.n sta authority Each branch
Ct tho General Assembly possesses tho power to CAUSE
iuso 10 aprcar and gsa ttstfmony produce parers
before tho snc or sts committees These aro extraor
pies iahoro utao courts ad itgisatiya Godles' bit
ssMnot sss,. ~, 70 conferred upon or exercised BY
for s' m &s asas ySsi' Aesamty Il J. C. se pss;
upon those WHO wifuiy withhold % iufarmatioa itss
trnm your Hoard, or other officers co1npcted
Imposing such penalties can he eforceV in hs psoper
courts. Tho present Isvcnu1 law contains provisions
q tais 1naraSter The ootd section provides that
sralnlnns list, scnclulo, statement required by
1s aot shall ln refuse to lciyor 10 tie Assessor
pe,son. property which hp is required 10 int uudor
this ae he or 1t ala Ie liable to penalty If not lcss
proper form Of action tn tbs nae Of lie people Of tha
State OF Illinois on complaint Of any peEso such tlnc
when collected, to he pa!d into tho County Treasury.
sud deliver, 70 tha Assessor avora state -
%S1 ssau ~ H. e, ct a specs ss IL tho ss
s!on II wlcn co, on for that purpose they fail 10
do thia they aro ancnab!e uner Sue. 50 to tie poaI-
1aslos owning or operatiug railroads. II thsy f4il to
sts sstsFa to hS eonnty osr rad Auditor o
S 70 . Is a sS naur u snsg o II
not less t'an $1,000 nor more than sio,oOo
fur each oeusc 10 ~ recovered In any proper forl OF
prescribed In tho 49 socsiou. Nor does lhs ,ci!r.
qucnt corporatlou eroby cscare taxatiou It Is ode
thu duty Of tho local Assessor to such ofonB Of
10 asscsAed BY him from tho bcat information
10 c"' obtain M ,i, and thS A,;toF With tue assist
ae snail uced such astistance, IL required to
.sesrtstn tac xs necessary tasts aaA lay sAo
this board to lcriorn its auts u,ler tho statute loy-
emilio !Aw Of la73s Zee: -. "a to tue corporations
named IN bec w. t. is Ito duty o. tic Assessor, 1u
III cascs Of their fauro or refusal to mako ach re-
turns Of atatcmcnis. to make tho from this best
Information 10 can obtain. LII hs discharge Of your
proof mud SOURCES OF Information to which re-
sort mast b. ,a haa u IT, tue courts for the
,n m 4s ~ ss H. IT. s, 9s
taxable property, required BY The law your Board
muy ascertan Tie lact4 IN any mode WHICH it an,ls
cannot Justly complain II gyory presumption is
1n afsa = Sst & &nro aganst 1t p o amount and
tic same 70 their own urection Of duty ID not corn.
plying with tho law All. mailing such disclosure Of
she tacts ~ will enable sour Board to do moro coua
sxeoat-As to tho power aud duty Of tho Slate Board
Of Equalization in regard to those corporations which
faile or refused to tnaAe returns for tho year 1879
and III tnnseprnce were not aEsessc, tha proper &C.
luton Of thus question depends upon tho tnsctrota-
| That section eontaina tic following provisions:
III any Y 1Ssl s or personal property aaa b.
Der Of yenrs: Or tho tax thereof for which sucb
property ~aR liabo from any cauHo las not bce paid
Or II any such rrop1rty By reason Of defective descr
any year or yors i either ease tho same when dis
covered, shall DO stcd ad assessed y the Assessor
AMI placed Oh The aeseaEmcnt an tax books. The ".
rearrgo Of tax which might AAyo boon assessed. with
10 per cent interest thereon from tho time thu snst
oaht t. hnys been rai sha b. charged agatnst such
The lanEliago used las more immediate aud direct
application to thG duties Of local Assesaors put u MT
a1naa to s ~. oe ns.ta p5opsr 70 s
.Ance requires tha If Auy property IL omitted In s
assessment Of any year, It shall 20 asscsae ina sub
been patl thcreou iu sluh year when tho same was
omitted. Il was nudoubtedly competent for the Gen.
Ohicugo, 40 ILL.,, j, l0.> To exclude from Its
operation tho property Of corporations would yIoate
the principles Of uniformity. Thta con'd not laye
,,rty of certain corporations, your board by tic
inv constituted tho ASSESSORS. aud IT, for tho reaons
| rf 'utSrf nt$nAe
nittcd froi tIo ussesBmeut Of 1879. think 1t may
be asses.s y your @ 1oar Tor ths yesr as vel
nhond bp Ieit lsiet aud Separate a,al entered upon
lo books Of tho County Clerk in separate columns or
rretcrcd by Hcc. no. Parties who 10 be asscsacd
al omitted property should be first no!ihod thorcof
| nm, very respectfully, JAS. K. EnsAIL.
Attorney General,
Tic 1lon. g: T. Lppincott, Charnan State Board Of
Euunlfxattpu.