, 1874-06-20
The State Forbidden TO Discriminate
lit Levying Assessments.
The Exemptions Were a Mere
Gratuity in the First
Place.
They Have Been Repealed by the
Constitution Of 1871,
The Lower Court Directed to Fix an
Equitable Rate.
Debts Contracted by Counties and
Towns Must Be Paid by Them.

Debts Contracted by Counties and
Towns Must Be- Paid by Them.
Sntcfat Dispatch to Tie Chicaan Tribune.
spntNar1ELp, ILL.,, Juno 19.-The following ia
tho decision of tho Supreme Court Of Illinois in
u case involving tho oconstitutioualy Of tho grab
Inv Of 18CD:
Rsna yss,a: y Ramstp Us. Charles iotqr. Opinion ov
rio question Is presented l,y this record, whether,
uncr tie conatittton aud laws in forco when the taI
sought to be ento!ncl levied higher rate Of ta1
property in counties which haye no outstanding IT.
dobtodness. incurred in aid Of tbs construction Of
eoea ve havo aaee rbat liz ta9
lovicd BY the act in force July 1879 has been n
E = s appst. y y % Raefs j. ad +
Visions Of nj net Iii force April 10, 1860, entitled "An
6 ct to # fund soas. mi ssss as an aans
Tho only SECTIONS of thia ACT bearing Of the question
ars the Rrst. fourth. nfth ind ninth, which -
county towase
the PROVISIONS Of any law Of this statc, to nld
IL tle construction Of any railway railways. that
Of this act whose line shu1l run to, iuto,
through sal county township, city, Or town, shall
each year 10 place 70 tic credit Of such county tow-
ness, IN he State Treasury, annually, for and during
the term Of ten ycars all the State taxes collcc.cd aud
atian Of tho taxable property, Of said county
township city Or toyn a. shown b5 the annual m assess~
ncnrols Of the year 1905 excepting the ato school
ax, aud te a,mil a1 provided for BY the constitn.
hp a!s inv los ,p @ or
ahall havo oreated debt aforesad it shall alao bo
tor tho Gcesor ., Tsxe and h. s hereby
ycars, to pay into tho State Treasury NIL tha ta1es
COLLECTED for sny PURPOSE whatever on tbs
ture, Ill rtnres md apparteaanees thsrsc loeo~
Say eomnsnss eifhia III county. onishp. ety. g
Stat. Treasurer Nhall place 70 the credit Of such
seun tVnshp ~, e Or town a tho saa
Constitution Of thss stato for tho payment q tho
dot9ilcd account Of tue amount Of taxsa collected from
omoat Wiin ths Stats xsil'or. And tho Slate Treas
shall ,o to said Collector separato seeeipts fos
10 taEen and roceiyed ~ tic County Court.
5 o q e s ees, si
asasssnonta on said raroad property in tho ANIMAL
81 Win IT. 'na . a e @ nra1as
to he placed to tic credit of such county, town
s liz or syn % u Y sp sps y m s niso e.
such county, township, city or town, ~ hereinafter
ship, city, or town el1ail b. 20 Registered. the
Auditor "a nts1o; sns y. the
lue, aud accrued. and to accrue upon such bonds. sd,
from the amount ascertansd he shall deduct Tug
sasl county, township. city, ar town, a. herein nre-
vldea and recod mid from the basis Of the ceftia-
to m ss no sucn
shall 10 od In his office: then upon tha basis Of tho
o4 ns ysr s ' sa ptses s"R e. ss,% IT, M
mate aud determine the rate per 'ntum on this
valuation on property in which county, township,
Of Interest nproydad Tor together with the ordinary
cost to the stno OF collection nd disbursement Of tha
and slall nao and transmit to the County Clerk Of
such county, or to the proper officer or authority
books tho collection Of stae taxcs in such county,
township city or town. certificate stating such ca~
@ M
ha deoned a1e to and part Of tue per eentum which
NJ sSsd s l Ss n Tor y
oliiccs. or authority in making SUCH estimae and
ooka for the collection Of taxes and tho aa tux shall
10 COLLECTED with the State revenue, and MI laNs rcat-
Ing to Thy State revcue shall apply thereto except as
heren ,1', otlSr"tss ~. y T. provided.
Of the several tu1ca collected aud credited to surh
county, township, city; Of town, and shall nut 30
hons, but the tax uud funds collected ohall be
deemed pledged and appropriated to the payncnt Of
hsren ia1ss provdcd Id tor until fully ss.ed II. stas
shal annually eolect md apply Al tho saa ta5ea and
city town for and during the term Of olght years.
to tho payment OF the annual interest such rega
III tho sano annur ~ ereSt On liz bondu Of .hc
Stats may ho collected or msd but 1n lo aoneys
for aud during tho remainer of thy term Of years dr-
ing which aa!d Registered bonds sha remain unpaid
H. as 1 s sseon Of 'a Il 1st ss fa
roal railroads, and the surplus, II any, Of tho
oher tus u TITS M oct tha a1fsE
:s :1 e sss'9 @ ses% t. ~ On - 5a
tito same open market t not than jar, anil
npvn such payment or purchase Of tho said bons tho
shs ee 1 he iorasd telson, aad receipts therefor shall
b. taken md filed in Tho olce OF the State Treasurer
s ss 70 s os of Il.
anu shall bo cancoled and destroyed tn tho same same
se Z uua apae aer9eea fTom be
tho Increased assessment over tho year l8g8 ant
os aa! iSaif eontias Sis 10 b. applied a te
forest Of Huid bos and tue said taxes and funds ro-
% tes, townsnips' oi,iss ni towns, sha b. applied "
Tho State Treasurer to the payment Of tho rsgatored
asy II nd spes no" fsny 1Shs ef' an
tho State Auditor, from tho total value Of
s ssyJ sss tz f. IT, s as With III Il. 'S. "t
e.aSs 'l 81 sats N j noard Of Eqaaiisation q Assc.s-
| amount oi sal Increased valuation Of Tue taxable
property above tho valuation Of te year l8os IN #ch
cnntlcs, Townships Incorporated Cities and towns
may he ontei 10 tbs bcnuAta Of this act. and the
taxa upon which herau directed to bs creditod
amount remaining, s slnll cu.so to 10 collected such
per cent shall be sufficient to pay the approprla-
iin,a nnd other demands upon tho Treasury due 10 tho
eril OF each fiscal year. aud tho per cout shAl
also 10 eoecp OH tho aaiA ncroahel valuation above
tho valuation OF thu year 1885, anu applied herein
provided, 1t saaut ho held insisted by tho counsel
Tor appellee TINT this statuta conHtuea contract ba.
twoni lilo snte and the creditors ot the counties,
tawBH Dliies toW,ls intended to be aticd, for tho
pAin lsason that the Legislature prohibited from
alt, u,,Ct, ft,yN - u