, 1874-09-01
onto syatou. But aB tho farmers havo tho remedy
for tl,iH wrong In thoir own hands, thoy lavo
nobody to blanc but themselves II 1t is not up
TAX sYaTEM OF ILLTNnIH.

ing sot,ool-sax, iH two and ha!f millions Of
dollars. The casl. yalne Of tho taxable property
In tho State In, in round numborH 80 600 000 900,
Of which tho Assessors llavo returned 81, ,1o0-
100000. Tho assessed valno Of tho property,
therefore. Ia but 81 per cont Of tho wholo+ 5i1-
ty-three por cont 1t 1oat in tho aHsoaament Wo
assume, though nc have not tho oxact 1guroB to
provo tho assumption, that tho poraonal propor-
ty rot found nj nil has cash value Of $780,
600, 900; and TINT tho personal property found is
aBaesHe1, in groBs, ut 10 l,or cont OF its actual
ya.uo. Tho average assossod valun OF tho lands
and lots IL porhapa TO por cout OF tho rcal valua.
Ihis is the result Of a second trial to asBcBs
all tho real and potsonnl property OF tho people
OF tho State $50 that ovory porson and corpora
tton shall 10 taxed according to his her, or ita
property!
Alr. Dorlcltson, who has doyotod tho lust ycar
to careful examination Of tho local aesoss-
menta IN yarioun countioB, and compared thom
with actunl sa!eg, in spocch published in this
papor on tAe 27th gavo tho range Of asBoss-
monte In various countioa, showing TINT tho as
BesBcd value }s in tho proportion OF 25 to GO per
cent OF tho actual value. But hia researches
wont further, aud disclosed that, In oyory county,
lands wero assoasod with uttor Disregard Of tho
lav, aud that whilo so1no tracts Of land aro ro-
turned at tho oash value. othors tn tho aa1ne
township and county are returned at 10, GO, 30,
and even Mt 20 por cent Of tho price at which
thoy hayo boon actually sold within your. Hero,
then, VIC have string Of outragos that arc in
separable from tho ByHtem Of taxation by yalua-
ton. Look at tho list:
/. Ono-fourth Of tho entire taxable property
Of tho State Is mover found at al, and pays no
tax:
2. A largo proportion Of tho personal prop
orty Of tho State is reported at various ratoa by
counties, ,--theso rates. ranging from 20 to 90 per
cont Of tho real yaluo.
8. IA botwcon individuala residing in the same
county, tho game inequality exists, one mans
property being asscsaed ut 20 por cont and his
uoighbor's ut lou por cont Of its actual value.
4. Tho aamo results aro obtained In tho ya1ua-
ton Of real estate {oxcopt that mono OF this es-
capes asscssmont) tho average in counties rang
AAH 'AVAA ~ W w 41ol AoAk u t4H aEtuA4 fullDs
aud rs botwcon individuals some persons being
assessed 20 per cont and othors 100 por cent Of
the actual value OF their property. This la the
systom Of taxation in tho State Of Illinois at tho
close Of tho frat century Of American indo-
pendouco.
/. Nor does tho injustice and inequality end hero.
company organized to carry On planning -rnill
las capital stock Of ea6o,ouo; thia SUM OF
money il invested in lands, buildings tools, aud
materials it's property, roal aud poraoual, is as-
ecsuod like othor property, At 60 por cont Of It's
cash valuo Or At sl6o,00o. Undcr tho law,
this company is assessed on 9250,0OO capital
stock, leHs 5150,00D tangible property, and then
On tho tangible property a1so, mailing 100 per
cont on all ita property. Without tho land,
buildings, tools, and matcria!s 1t would have no
property get, being corporation, its property
ia assessed at 100 por cent, whom all tho other
property in tho county is assessed at not over 40
to 30 per cont ita real va1ue.
Wo have, then, certain property compulaorlly
a'aesscd at 100 per cont Of its roal value, while
ono-fourth Of tho whole taxable property
Ia not assessed at all aud the ramain-
Ger j. aasessoa at proportions ranging from
20 to co por cont. Tho State Board Of Equal
Ration, though appointed to rosiso tho
assessments 40 TINT every porson md corpo-
ration shall pay tax in proportion to tho value
Of bis, lor or its property, ia prohibited By law
from increasing the total asscssmont Of 1,1C0,-
000, 900 when tho Board officially knows the nc
tual value is So 000 100000; and at the samo time
corporations ut 100 per cent Of ita yaluo, when
it ia notorious that tie other property in tho
Ssato La not assoBsod at oyor 30 por cent OF its
value,
THO only remedy that the Slate Board of
Eq ualization can legally adopt Is that proposed
by Rr. Derickson: assuming that tho total
value Of sill taxable property ia $4,000, 900 900,
md deductiug therefrom sum for property not
f0nnd, they cau find the proportion which tho
nc tual assessment Of 100 000 900 bears to tho
re mander, mud doclaro that percentage to bo tho
ac tual percentage Of real value to bo placed on
all kinds Of property to DO taxed by tho 6tnto
l>o what the Board may, aomo men will pay ta1oe
I'm LEO por cont valuation, others on 100, and
oehers Oh so and ovon OH 81 per cent valuation.
:rLo Board is helpless to remedy this evil, which
~ noradicable oxccpt By tho overthrow Of tho
s1lo1o syBtom. But it can remedy tho othor aud
g1aring evil Which taxes intangible property Ut
LOO per cent, leaving tho tangible property to he
taxed at 10 por cent. That glaring Inconsistency,
that open aud confessed violation OF the Con-
atitution, tho Board Gun remedy, aud wa trust
wlll do so.
Tho Board Of Equalization i after the
general exposure already, mado by blr.
Doricka.on Of tho working Of tho yal-
uatiou aystem, and tho detailed expoBuro
which hn oan mako when called upon. must
bo satsf ed that the present system Of taxation ia
radically dofactivo. can never be fairly executed,
Is snare, and doluBion. 4 robbery Of Que man
and ali @ xemption Of another, It eau soryo the
State vii Il great benefit II it will report those
facts to tho Legislature, and recommend that