, 1875-08-08

The City Of Chicago holds judgments Tor
taxes on real estate covering nearly, If not
quite, three millions of dollars For this she
hos tho certificates of tax sale for the unpaid
taxes Of 1872, 1873, and in due time will have
for the uncontested unpaid taxes Of 1874,
Ihe unpaid taxes Of 1872, 3, and y, for
which she has no judgments, Will aggregate
perhaps million ind quarter Of dollars.
These taxes Of all kinds are lien upon the
property; those for which the property has
been sold is lien Of record, both in the
judgments and in the certificates Of tax sale.
The other taxes, for which there is no iudg-
ment, is still lien, and the City Govern
ment, We think, should place among the land
records, as 9 notice to purchasers, full state
ment of such unpaid taxes. The effect
would be that no sales or mortgage Of the
premises could be made so long as the ta1
lien remained cloud upon the title. Of the
other unpaid ta1es,-those represented by
the tax cartifcates,-the whole gum thereof
will ultimately be collected, because they are
such lien of record that none Of the prop
erty can bo sold, or money borrowed thereon,
20 long as the tax remains unpaid
But the city is not precluded from collect
ing the taxes of 1873 and 1874 by
the refusal Of the courts to grant
judgments and orders Of sale. In the act
providing for the assessment of property
and the levy and collection Of taxes, in
force July 1, 1873, Sec. u, it Is provided
that the City Collector, after having received
1,*o <o. all of
ta1es shall give ten days notice that the
same is in his bands, and that at the end Of
thirty days 1"he will levy upon the personal
property Of all who have failed to pay" It
further provides that at the end Of the thirty
days "he shall SO levy if personal property
belonging to such delinquent person OF per-
sons can be found" Said taxes ere made &c q
lien upon any property, real or personal,
TINT such dcliuquents may have or may there
after acquire until paid; and the Collector or
his SUCCESSOR in Office mny at any time there-
nfter levy and collect the same." Sec II Of
the same act provides as follows:
An t.xes, general CT spe 5sl anl special assess-
ments eyied by the City Council shall b lien upon
tho real essta whieh ths sa1ne may b. imposed,
snd said hen ahAu continue until said taxea special
taxeG, and assessments ars p1d.
Tho city taxa shall also be Lien o. the persoual
propery of I'll persons owing saxea from a1d after ths
delivery to tha Collector of The warrant aud no szls
transter a aaid property shall Affect the 1an but
tie said property may bc seized BY The Collector
wherever found, and removed, pecce8Ary, and sold.
to dacharge the 4xes Of tho pe11on owing the ta1e:
&nd the proceedings may be rssorted to by tho
Collector upon amy warrant issued for she collection
of special assessment Or special tax. Upon such
seizure Of parsoual property by such Collector. he
shA4 forthwith advertise and sell the aa1e In tho man
provided by law for sales BY constabes upon e1e
esasoaa tsaued By justices of ths Peaee, etc.
We quote these provisions Of tho law to
show that the City Collector Of Chicago may
at any time levy upon any personal property
owned BY any person who is in default in the
payment of any general or special city tar for
1873 or 1874, whether such unpaid tux be on
real or personal property, and by the SUM-
mary prococs, like that Of Constable's sale,
sell the same for the said tax and the costs
thsreon- There is, therefore, no difficulty in
the way Of the Collector Of Chicago in collect
ing MI tho unpaid city taxes for 1879 and
1874 rom Any sssidsat ot th;s city who has