, 1874-09-27
THE CITIZENS ASSOCIATION.
Interesting Report of the Com
mittco on Taxation.

Remarks by Messrs. Galloway and
Mason.
1t special meeting Of the Executive Com
mitteo OF the Citizens Association, held at their
| rooms Yesterday afternoon, the following 1epor.
WAS submitted By tho
| coMM1TTEE ON TAXATION:
TO e Executive a Citisens' Assoejdtion e
Thu Committee On Taxation appointed By you beg
| Leave to submit the following report:
The subject OF taxation Is vast and complex HAT
1t would be the work of years rather than Of days to
examine carefully and discuss fully its many branches
and Tue varson. Questions connected "lsh r. T., but
syEtem now in operation in Chicago, that your Com
mttce deem It advisaple Gull attention at TO
aome OF its most paabe evils, and to suggest renae
dies for then resc-vlnR Intricate matters for
tile fuller consideration which they deuand.
The grayest Of these eyiIs and that which works the
greatest injustice, il the wide inequality III the sssess
ments Of valuation, particularly those uI'on which
State, county, aud town taxes are based In conse-
two, three aud In instances tcnfod greatcr ta1
i'll proportion TO the real value of their PROPERTY than
oyersatenent ths following instances, carefully ver
idtd by your Committee will teAtty- They all OCCUR
IL the assessment for 1874 upon which taxes ars now
Icing paid:
In one town its Assessor assessed very valuable
piece OF improved business property Ut little less
than cent OF its real values smother large tract
docked and used for lumber yards at 20 per cent OF
its real value: and still another Ergt and valuable
property, built up with resdeuces at % per cent of its
real valuo The AsBesxor in smother town valued :
Eece OF improved business property At per cant IT
its value residence nt IL por cent Of s value, and
10th situated within the city limits but III Of tue
towns adjoining the city, while two Tracts OF 2nd were
assessed 1t and cent Of their respective values.
other tracts assessed nearly. quite their
full values. Aud in Of thu rcmuter towns in Cook
County tho AAsessos valued all OF the land In IT At
ta1t the vlus of tbs farms III thut varied from
so to $3.50 Thesa not isolated instances,
and your Committee believe that they {i1iy illustrate
atiun in nany not al Of the in this county,
the records Of which will show numerous similar
Of excessive over aud under valuation.
The County Board Of Equalization furnishes no
remedy fer this state Of things. So numerous aud
Krea these discrepancies that to adjust single
assessment equtably between The individual property
owners in this county would require the EQuallzing
Board to be in session an entirs yeaE- Nor would
justice then DO done, unless the members Ok tho Board
faIailiar with the true value Of every piece OF
prorerty tn the county, thing which Is simply n,
possible with our present revenue machinery.
It il possible for this County Board to eluaze the
assessment of valuation for town. county. and State
purposes between the different towns, with soine ap
individuals il only aggravated 1t ascertained
that III of tie towuA in this county the
ment Of real estate for particular year did not
average more than 10 per cent Of the real value ile
tn other towns for tho same year 1t Was eo per cent
Assuming that the average assessment Of realty for
tue whole eounty wa. 10 Par cent Of tie true
the sN' two @ elassea Of '' sorns desrnatyd Itnaed
c. can be made BY multiplying. the assessment in
otheE. But tu tie frat class towns tic property Of
many inds1duals ws assessed at 10 per cent Of its
value. and that OF others ut only Per cent making
the average valuation Of the town 10 per cent Of what
tho property in it was really WORTH When You multi
ply " four to equlize between the two classes Of
towns you make some owners pay upon 100 per cent I
OF their property, oue-6fth than it is WORTH
While ihoss assessed At Fer cent originally still pay
only upon onc-han Of the proper value. And when
the STATE Board Of Equalization rypea.a this proceed
ing upon larger scale in ita attempts to just the
valuation rs Le,wevn couut:es the wrong in maDv
care" be3ouic1 cno.mo1R The tiia! lies in the
in tie original assessment Of va!uation
TAere little LoIe OF relief from this Ereat wrong
make these original assessments continues. The As
e-ssors cEosoa at tw1nertiuss usually ignorxnt
ruplbe. and even if they competent and hon
ts 1t would be impossible for tLe,u, in an. Of tho
three towns iu the City of Chicago to mako fair as
zessment the limited suo within which they are re-
quircd by Law to do their work.
Your Committee believe that the only adequate
remedy for these evils will bs found In uciou. legla
ation by the State.
Primarily however. far this city is concerned,
It any rate, the township organization should be done
away with, 1t being here utterly u=e!ess and u.cion2
Then there should bc but ouo v2luaou of property,
N the basis Of which ali for city. county, AMI
laf OF the IreEent machinery anI expense in con-
iocting THIS busin S. \ supervisor Of revenue for
II. county should be appointed, wnose duty 1t ehod
TO erfeet maps 11sd plats of Iii hnds
'iocsa, lots, and sEb-lots III the county, upon
a:ae srAle, and complete set Of books, in which
houd be entered the character Of the improvements
;rou each tract lot, and the date lud couside.a-
ion Of ono or more Of its most recent transfers.
Where practicable, these data should b noted upon
ie face Of the nsps. with this INFORMATION before
'im, the revenue supervisor could readily I
are the assessment with the rea. value OF each /
eco Of property, and the addition reduction
ectssary in each case 10 bring III the average va1ua
ion. His eoneluslons he should be required report
0 the Eauaiixing Board, which should nave the power
confirm them, without notice to Of property
s to which changes nlsy lie made But thcse books
hould be open to the ton Of any Taxpayer
very business day in the ycar, that all may lz
% iuj ia done. | =
This revenue officer should appon: I'll Of bis assist,
at assessors and celks anu bu held strictly account.
be for their official acts. His tezmof Office should
for reasonably long period Of time, he being sub
act OF course to removal for poAfeaSauce in oica !
he more experience had by such o,hcer and hss as-
htnts, the more 1lnablu would be their services
nd each succeeding year would enable them to more
I'D mora nearly Approach to exact justice each tux
Under State Constitution laws must be general Il
their application but If the proposed plan for OBJ
lining honest and fair valuation OF taxable prop
y Is not desired by the less populous counties, the
isteul be confined to such counties II have =
opulatlon exceeding given number, which be
Ade so largo hs to Apply only to the County Of Cook,
otheEB wish TO adopt it. |
The defects in general Revenue 1xw which Af-
ct State taxation, and its provisions relating to the
ate Board Of Equalization, the questions Of general
special assessments for local i'm proyeunents aud
roct Indirect taxation, and such other to15ics rs
ny come within the province Of this Committee may
The subjects of future rerora should it seem ai-
sable. Respectfully submitted, Il
CHICAGO, Sept. 26, 1874 A. ]. GALLOWAY, =
E. G. MASON,
koBYRr Law.
On motion. the report WAS accepted. and OF
s1ed to be laid On the :abo aud printed, N
MIR. A. J. GALLOWAY. n
- OF the Committee, then addressed the Com in
lttee Oh the subject OF the report. lie said: p.
MB CHAIRMAN AND GENTLEMEN OF TuE EXECUTIVE | 81
]ANlTJEE. For the Bhke Of OF !