, 1874-01-28
Discussion as to What Constitutes
Suicide.
Another Fraudulent Divorce Dis.
posed Of.
Pining III Observation-Disclosures
Items.


mn nbstract Of tho argument filed today b
Mcssrs. Bonnet, Kretzingor. anl johnson, cal
ricd for complainarts. III tho Supreme Court q
Springfield, ia tho caao Of tho Chicago plo,
Company al,l about sixteen other corporation,
against Hormann Liob and 7. II. Cioary. I'll
question iB, first, 81 to tie constitutionality q
tho Rovonne act Of 1872. SO far as it relatos
assessments Of capital stock and franchises 9
corporations by tho State Board Of Equalizu
tion; and, SECOND, rs to tho couatitutiona1ity d
the State Tax llefnnding Law Of 1863, for pay
ment Of railroad bonds. otherwise known a
tile Grab Law
Tho 1Ioyonue Article in The Constitution 0
1870, which defines nud limits thu power to tux
Ia as follows:
Tho General Assembly shall provide nuch roYenue
may 10 needfn1 by 1csying tux, by valuation SO ta
portion to the yaue Of Ills CT hur or lis ropertyaucl
value to 30 osccrtai1lcl by person or persona t.
sosg 9r III sch as tho Gsega
Gsnrral assembly shnll haya lower to tax pestdera
iuctioeera, BROKERS' bankers, merchants. commission
ksepors laor DEALERS, te-Irdges ferres, lus,lrsncs
telegraph, aud oxreHs interest Or business, yonorH o
patents, anl persons corporations owning using
franchises and privileges, IL such nanncr It ahai
from Tine to time direct, BY general law form
10 tile Class upon which It opesates.
The duty imposed upon the General Assembly
by this section Of tho Constitution is: First, tu
provide, noedful revenue; aecond the manner
Of providing this revenue-that is, by loyying u
tax by valuation third, to 10 provide this
lovying Of tax-to no cloariy and fully establish
and fix, by general law, certain ruleB and prin-
ciplos, certain uud Uniform schedules, ajpli-
cnolo allko to a!l persons and property. 80 tllat
every poreon and corporation may pay such tux,
in just proportion to his, her, Or ltH property,
according to its valuo;, fourth, TO proyido nome
officer to asccrtnin Buch value, according to the
provision Of such rules, md as by them rcquired.
Until this constitutional duty, i.npoael upon
tho General Assembly Is discharged by proper
and sufficient legisaton-until theso eaaonsial
tho form of valid Inv the inllorunt powor to
tax los dormant aud cannot he exercised. This
the General Assembly Aas wholly 1aiied to do
ARatnsI TIC const'tutlonallty oi the statute 1t
~ hfeeu TINT tho General Assembly cnfllsot del
cgato its Legislative power. and that tho law
sceks to vest ln said state Board discretionary
legislative powers. Organic Legislation, IL pri-
u'arily by tho people. Secondary Legislation IL
shactea ny agents OF tlo people. aa authorized
at " ~ ~ CONSERVATION, anu tho aeao thGao agents
must Us suoora1nato 10 thls organic lnw. Tho
people PIeseI1no tsle Cons1ltutso atd tho Constl-
tntioh 1tsoif limits tic powers therein gunner
asSu. Inc Leeslatnfo ~ creature OF tic oo1l-
~ anu cannot act Deyol It's restrictloIs
. mmooycr @ OF %natGvof nouy receive tllla power
an amroafn sno Gonss'tas'on aaoptedby the people,
% ~ ~ W." i,o "1erc.so ~ conat1tuuonal power
hov T i;m;I. liz eo.eteu ~ t upon ceran
t.,t1., r .u,,I.I:.,. fo" W sAAeS
'3' po H., eels.aLse power ~ restrained from ono
~, - iins - ap1N ataother' hnu can
10y 10y W rSllpsoyeo y tne pouy expressly author
as 1ou LIN power IL llisoa " tho general Oh.
leetn H., r. aa Lo Pleamole 10 IL limited
y ILL., @ ~" ~ asenc5-1y LUG splfls nna genius
" y out 4n6ttnuons. "nefe the CONSTITUTION
WYE, ~ pohsl slops.
,,tol 10 ~. S.caf aiu ogs.oas llom eha Coatt1tion
st."', .nhs ~? iiules'-ne lesal mn
shliery ~ "hch tho valuation OF nil property,
s sa,s ~ W taHso ~ 20 20 maze, malst DO pro-
S!aou py tuo Goilorat Assembly. 10 ascertain
o sntne' a ~ rIet %cA nay go iound by tue
asssasol' m ., @ unuor l1o law. Ine state Board can
as " ~ a a,u ps upon Tue equity AUG Ut
ness I ol lug sumo. 1or standard Of valuation,
in', a'' eau .oTa s sa9ssor. nor can tue Legis-
@ as.uto r IVY tu'es a1u pflncplea NO adopted the
semuay; aT.a y,o...;.,,.;o
1no Conhtltutlon proflaoa TWO sources OF roY-
unao alss, AK upon property by valuation
ks r. lux Oh on% pgfsona coaetg certain
t!9l!s uaing franchises or privileges. The first
~ esied ny M xaluntIon, second imposed without
'aanhtioh. Ine person of corporation III taxed |
~ !uo exercise @ or the franchise Withoue regard
70 ,la yalHe Ilte sanle Clause Of tho Oonstitu
ION Which provides this special tax includes
lnegiers. eah It be sald that the jugglorB
.icks arg 10 ne Vaalied Or to pay tux simply for
Hasll't. thohi Ills tux was 1ntended to be IN
s,,o H. y. icenso Anu cahnot ue hxed III
elnol anouns ny val!!anon Of tho business, trade,
1Fahehso, c Or prlyliego.
;, ifanchise represents no actnal money value;
~ ~. ohay nhkoa powet-authorlty 70 ;.ct. Wl!on
tls power IL useo IT. II simply recognized i aw
eAe aaiho ~ ~ !halVaMai. for it'e purposes Of
exercising that power it il considered AZ natu- |
Iaa nGFson. ~ reasop therefore, II franchises
IRE sp}eei % To- 1aSalo,' npon yalnatlon po-tax
ennutd IS 1' ue 1 soY.tu upon Tue same principle.
ia Gom1 at noia tat sho franchise Of cor
WAY WAY ~ aom aaoa a vau1lon' ' tne to tracIae
nin ae tax M " Paid. 1t not paid j. nay 30 dis
ato Of III aryiaud Weat usa al q ssrya "
aays, Ine power to tax involves the power to
ssiaSsy Iiaoy tnat tne power TO destroy ',td render
Equality IN taxation requires not only the
apRl1eat!on ct uniform law Of aHYessnont OF
values, but also uniform rates upon that assosB~
nent 1t conclusively follows that equality Gun
Dnly be sccurod by asaesstneut md loyy, ac-
1otding to general uniform law !; and tho peo-
pIe ana courts arc to require that the Legisla-
Ilro itso'f shall establish this uniform r7.lo.
ctt1ynn 11r,t3n II 1