, 1875-02-21
OH Gbnagn 0fibuttt.
sunday Morning, February Il. 1875.
TIE DUPLICATE TAX SYSTEM.

TIE DUPLICATE TAX SYSTEM.
As an illustration Of the manner in which
tho business Of assessment and tax-collection
il this city and county is conducted, we in
vite the attention of the public to IN enor-
NOUS abuse. The ta1-Gst Of Cook County
includes all the lands and lots in the city and
county each piece Ut land and each lot, and
subdivision of both, is set forth separately,
and described particularly, with the owners
lame, %hen known. In addition is the as
seazment Of personal property, stocks, cred
its, ships, vessels, horses, mules, carriages,
wagons, planes, stocks OF merchandise,
&C., DC. The city list is the came in all
things except that it is confined to these
descriptions of property within the city. But
the city list contains, in addition, separate
enumeration8 Of much OF the real estate
for street improvements; of more for
water tai, of more for lamp posts, moro for
sewerage connections, and for all the varie-
ties OF special assessment The combined
city list is therefore generally Rs long - that
ct the city and county list. How many per-
Rons ars there who know how many tines
these Lists have to be copied every year in the
ordinary routine Of collecting the taxes
Let M try and soumezats then,,-dr for
the county:
l. Ths Assessors copy into their books for
1876 the list of 1874
3. They return list Of Ill the property,
With euch additions as they make, to the
County Clerk
5. County Clark furnishes Gsta to each
Town Collector, wa1iah they return to tbs
County Treasurer.
l. Tbs County Treasurer ar Collector re-
ta1ns a list to tho County Clerk, showing
collections and dal1nquents-
& County Colloctor makes another list for
hs printer.
6. Tfe County Clerk makes list for ap-
p6cstioa to the County Court for Judgment
Z. The Court givea judgment On the ap-
PAeAtson, and nsw list is prepared aaa en-
bodied IA tho Judgment
3. TIE County Collector makes return Gsts
of the property sold for ta1es, ETC.
9. Ths Clerk cortifes to tha State Auditor
= lit Of property forfeited to the State.
In addition, separate lists, through al
thees proceedings, are naae Of tho property
county. How for the city:
l. Ths Assessor copies ths previous years.
AosexHneo& booan-
3. Mahes returns thezsof, with additions,
eouections, sta
l. Tnx Commissioner rsvises thess books,
nd furnishes Collector with List for co1ec-
ton
L Tx Oonsetr reports List TO County
Collector.
s, {, 7, md follow as in county taxes,
with additions Of other lists for oach special
asseezmant
Hcco, then, IL duplicate machinery by
which tho List OF taxable property in this
sity md county is copied annually from
twea1a 10 sixteen times, o. supposed to be 10
copied We understand that the ta1-ists for
thia city and county for ths tax Of 1873 NUM-
bur twenty-fv immense volumes, each vol
uass being as much as one person Of ordina-
y strength CAL lift These volumes are
o4soial records, and must b preserved, and
Ia few years, under the present system, 1t
fae ordinary rate Of iucrease, viii require a
szpazate building IN which to preserve them.
Tbs cost Of making each of these Lists, we
sre informed, will average 5000 to $40, 600.
In thar copying, Of course, errors arc made,
md tbess c1ors are perpetuated from year TO
yeaz, until in tms the tax -lists will bs In \
8fu1oos muss.
Il thers No way to dispcnse with thia in
hae3 s5stan af bookkeeping and vast az
pense2
l. In owae< At \ lot worth g., 600, in this
)5ay, hak now to ray to the County Collector
7as1 s&a*e ta1, hia county tax, his town ta1,
and his park ta1; thess are al payable at ono
oGRoe, and a& one tina. La casa ths property
b acad for taxaA hs can redeem the same at
dns dtace- But whom b. undertakes to pay
his city t&x, he is furnished with bin there
for; It thsn becomes hisduty, IN orda1 10 pro-
tast himself, to exauins from forty to
hundred special and separats vauanta to
d1sooror il his lot be taxed for lamp-posts,
vseor-.stoe, eswezags connections, sidewalks,
or xtzoet improvements, or any other work
for Which special taxes are levied Unless he
do this, his property, being assessed for any
Of thaso purposes, may be sold. It will not
svsn do i be hass already paid the cost Of a
special improvement, aud lave the receipt
therzfor; he mus. $50 that upon the tax
vansnt for that improvement, he haa been
rEopar.y credited with his payment; Other
visa, though b ows nothing, his property
xaSy ka sold for tho tax hs has alreody paid.
ID. raynant Of hrs tn th!a city Ts4uarss IN