, 1875-08-15
THE CITY's COMPLICATIONS.

| gushing certlhcates to that amount
|
THE cITY's COMPLICATIONS.
The Common Council on last Monday night
| had the grace to submit to the absolute neces-
| sity of abandoning its entire assessment and
equalization system, and, for the collection OF
the taxes Of 1876 to resort to the machinery
provided by the State for the collection OF
State taxes. So far as the future is concerned,
therefore, the collection Of revenue for the
city is placed on the same footing Of security
as is the collection of the revenue for the
State and county. Tax-resistants hereafter
in order to defeat the collection Of city taxes,
will also have to resist and oppose the colec~
ton of the State and county taxes.
The complications of the city are to thus
extent relieved, but they are nevertheless
serious enough to embarrass the most astute
lawyers. The city has in round numbers
outstanding certificates of indebtedness,
which are drafts drawn against uncollected
taxes, to the amount Of 81, 600, 900. The
amount of these unco1lected taxes ia very
largely in excess Of the certificates but,
owing to the persistent efforts Of the city to
collect its taxes under questionable special
acts, instead OF under the general law of the
State, the arrearages of taxes have been grow
ing at an extraordinary rate, involving the
necessity Of suspending various authorized
expenditures and the continued issue Of city
certificates The uncollected taxes are Of
three kinds, /. Taxes upon personal prop
erty, which are co1lectable by distraint. 2.
Taxes on real estate for which the city has
judgment against the property, and
which follows the property like any
other lien OF record until paid 8. Taxes
on real property for which the city has
no Judgment, but which nevertheless is 8
lien attaching to the property, and can only
be relieved by payment AL of this tar for
which the city has judgment, and perhaps 80
per cent Of the uncouected personal tar. will
be collected, beyond ali peradventure, the
most of it within year. The tax on real
estate for which the city has no Judgment,
covering the years 1872, '73, and II, will
aggregate possibly 81 ,25o, 900. This tax the
Comptroller and the corporation lawyers
think may be collected under the law which
makes taxes on real estate q lien on the per-
sonal property Of the owners, and collect
able by distress, as tax upon personal proper
ty. To this opinion there are other lawyers
who object, and who insist that it is q tar
against specific property, for which no other
than that specific property is liable. This is
point, therefore, that will have to be deter
mined by the Courts.
Under the State Revenue law the State Au-
ditor certifes, for State tar, rate Of tax to
be extended by the County Clerk. Under
TINT same law the City Of Chicago certifes to
the County Clerk an aggregate sum Of money
to be raised by taxation, and he fxes the rate
value Of the property. When q State or
county tax is not paid, the County Clerk, the
succeeding year, includes it on his books, and
second judgment and lien are obtained there
for. So this can be done in the future in all
cases where the city ta1 shall not be paid.
But there is no provision Of law for the re-
assessment Of past city taxes, because these
taxes were assessed and levied by the city
under its own machinery, and not under the
General Revenue low. The County Clerk
and County Collector have no official knowl-
edge that the city had its own assessments in
1873, or 1874, or that it had its own rate Of
taxation for these years, and can Of course
take no official knowledge thereof. How, then,
CON the city have these unpaid taxes Of 1873
and '74 for which it has no judgment brought
forward and included in subsequent taxation ?
Is there any law by which this may be done ?
The difficulty arises from the shifting from
one system to the other. Had the change
been made in 1874 instead Of 1875, the
amount Of uncolected revenue involved
would have been less than $4oo, 600. Now it
is 81 $50, 900, and had not the change been
made in 1875 it would have amounted next
year to over So, coo, 900. The change, even
when it was made, was fortunate. It stopped
the leak for the future; but the difficulty with
these unconected taxes on real estate for past
years for which the city had no Judgment
remains. If they cannot be collected by
distress on the personal property Of the
owners, as Mr.. HAYES suggests they can be,
how are they to be reached? Will it require
additional legislation, and can the Legislature
provide remedy2
It must be borne in mind that there is no
objection to the tax itself. That is conceded
to have been lawfully imposed, for legal
purpose. The objection was exclusively to
the machinery employed to collect it. We
submit this difficulty to the lawyers, and will
be glad to receive suggestions as to the mode
Of collecting this portion of the uncolected
ta1. The other portions Of that tax will, Of
course, be collected in time.
ON THE RIGHT TRACK.
The Jefersonians, at least portion Of
them,-after wandering about in vague, un-
certain manner 50 long, have at last struck
the right track, and, if they have the courage
to follow it and will not allow the Cos,nopoli-
tans and the bummers to drive them out Of
it, they may at last accomplish something
useful, and not be the mere ornamental ap-
pendage to the Cosmops which they now are.
At the meeting Of the council held at the