, 1874-02-26
TAXES ON LAND.

Of fActB illustrating tic inconBistonceB and nb-
State, and tho frauds aud worao committed un-
dor that aot. Wo called attention to tho fact
that, of tho taxable property in this State only
the laud, town lots, and tho livestock On tho |
farma were enumerated with any degroe Of acou-
raoy, aud that theae alono paid any honest pro-
portion Of tho tax. Tho Revenue Law was cum
ningly dovisod to ewindte the land-holdors Of tho
State, who. badly dupod, allowed tho whole bur
don Of taxation to be placed on thoir shoulders, |
under an idea that tho twonty or thirty printed |
pages Of tho law providing for an assessment Of |
other personal property would provo Of Sonic
literary monatrosity. It is 30 fashioned with oaths
aud allrnlations and powers OF arrest, search,
suizuro, penslttoB, and forfetures, that 1t would
DO truly alarming 1t it could DO enforced. Like
m overdose Of poison, it defeats itself. It Ia
1ost and o byword, fraud and deception.
It attempts too much, aud accomplishes nothing,
except to n,ako taxation in Illinois moro unjust
and unequal, Perhaps than In any other State Of
the Union.
The fault Of tho law ia in tho attompt 1t nnakes
to reach personal property; Of this, tho Assessor
reaches, perhaps, 50 per cent; and, Of what he
finds, one-third oscapes the Collector; 30 that
80 per cont Of the personal property Of the State
escapes taxation altogether. In the assessment
Of 1873, "morchnndise" In tho State Of Illinois
is returned at $4,000. 900. In 1878, over
NJ linn 3tuntu uuc1d nj rf,o1n
sale in Chicago alone; and the sales. wholesale
and retail, in the State in tho year were probably
not less than 81 600 600. Evory horse, OK COW,
sheep, and hog on farm in Illinois was assessed
aud taxed; every farm-wagon and implement
WAS taxed, md they constitute nearly one-half
tho whole assessed value Of personal property
in the State. Tho land, outside Of town-lotB-
the farm lands-is taxed on d valuation Of
s5s2, 600, ,000 aud every cent Of this tax will bo
collected by sale II necessary. Excluding tho
livestock, agricultural Implements. aud houae-
hold furniture on farms, the other personal
property in the State Is valued at about $780,
000, 900, and moro than ono.half the tux thereon
will mover bo paid There being no way to COL
lect it. Thus tho Revenue law which tho farmers
have been made believe was intended to reach
the holders Of personal property, las no other
efreot than to make them pay on their land and
atook and household goods nearly tho whole
tax OF tue State.
Tho fact is overlooked that tho State Of ILL.,
uois IL now out Of dobt, and hes 4 certain reyo-
nuo from other BourceB; and that the entire xeve-
naoI tr+t 1,o
levied and collected, without any tar whatever
on either land or personal property. Tho State Of
Illinois might, it the Legislature and State off,
GERS wero willing, celebrate tho National Conton-
nial by abolishinE eyery tar on tho land and pcr-
sonal property for s!ata purposes, after
the Fourth Of July, 1876 as has al
ready boon dono in Pennsylvania. That
would be tho proudost monument that
could be erected. It would 10 proud
record TINT a State only few yeara ago pronounc-
cd bankrupt, numbering over 5000, 900 Of people,
supporting a most liberal aystem OF public
schools maintaining IN immense array Of public
charities aud having paid of every cent Of pub
lie debt, celebrated the beginning Of the new
century Of the nation by repeal of al the ta1cs
upon tho land and other property Of It's people
Gould the Farmers Of the State want moro
glorious result to thoir movement for reform than
the abolition OF n't State taxos2
The Constitution Of Illinois provides two
modes Of taxation. l. 4 tar by valuation, to
produce such royonuo as may bo noeded, in ad-
dition to the revenue otherwise collected. 2. Dy
tax upon tic agonoies by which commerce In
products is carried On. The Constitution enu-
meratos long lat Of thoao, md, whom this list
ia examined, it will strike tho roador with sur-
prise that this last source Of revenue, 80 eas,ly
reached, should never have boon reaorted to by
tho State which for yeara has been engaged
in most abortiye schomes to raise revenue with
any degree OF fairness by tho plan OF valuation.
There can bo no question that the falrost and
most equitable mode Of taxation il by tax on
incomes. Such tux, honestly administered,
would bo the most just but human wiadom has
mover bcon ablo to deyise plan for Its honest
enforooment.
In tue article published by usa few wookH since
no mado All estimate Of tue number Of persouE
engaged in the various occupations mentioned II
tho Constitution, and tho probable amount oi
; royonuo that might be collected by means Of nj
aun,ial license on oach. Wo arc now satisfied
! that cur estimate was much too low, and TINT, 81
tho moderate rates Of liconse given In that liat
over ono million and half OF dollars revenue
could DO collected In this State to
, State purposes annually. at o coat 0
. not over por cont. Under tho ma
, ohiney of the prosent Revenue law
costa an average Of 20 pcr cent to collect th
j. taxca. Tho Auditor, III order to obtain 81 900,
600 for schools IN 1878, has lowed rate to rails
81, .451, the oxcoss, over 20 por cent botug
0 cover tho cost Of assesslug, collection eto. I'll
t Revenue law has resorted to tho complicated pre-
o ccas OF taxing corporations and capital Hools b
. valuation, when tho Constitution giyos NOR
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