, 1875-12-28
THE LEGALITY OF QUE TAXES.

retraction aud confession.
.-.-----9
THE LEGALITY OF QUE TAXES.
a question of considerable interest Inns
within q low days been discussed in oiReinl
circles in thi4 city, concerning tho intricate
matter Of ioca. taxation. It is suggested
TINT The whole lcvy for city and county pur-
noses for 1876 Is void, because tho taz has
beon extended upon the valuation as revised
mud promulgated by tho State Board Of
Equalization, mud not upon tho valuation AZ
revised by the County Board Of Equaliza-
ton. This objection has boon raised doubt
less upon tho strength Of some expressions
by tho Supreme Court in tho case Of Dn Page
County -. 5ESEs, reported in FREEMAN u.
III tho opinion in TINT caso tue Court, at
paee 2os, usod the following language:
1t was also objected that tho Clork c1leuaet Tho taE
On the assessmcrolis made " tho Town Assesaor8t
and not OH the equulizo valuation fixed By the 5ate
oarl III hfp cannot tho slightest objection.
Tho State Board only eauilizet In rctortnco 70 aaEe
t.xea aud not with tho least reference to local tax~
tion The Clerk IL bound 10 extena the Rtate tax OH
that assctsnept. II IA believed 10 10 tho uniform
practice throughout the Htaso for County Clerks TO
extent, Tie for county and other local A1es On the
original assessment, AZ cqna1lzea py the board o1
Supervisors, and the stato tax OIL tho caazea Fslue
h1ea ~ toe s.a'o n'aru' 'e, n', o.aIf p'
leaa 10 eoh'as'o ~ ..,,,n,, w., IN
LUZ o'a1u W sups 49,, .,.s, rssot,n, In s0t,,
| wy .n' ee'' - ,1 ., ',n.- 1n,,i t,x,a nro
sepoe'' a ".', '' s,.s.,o., ~ tho f.,,rt, rto-t
lc4atea ~ ~ .'.oe' nv" .sa ,..s ~. n,, In
" or pt'o1a 'n', ., 80 H., ~. ..,sao.. a.
| n'"u' W ~ 49, - ss,.y,tr, thn r,,o ,w-
'nose ~ Nv u'ne. ~ ,.,' ~ .sa..n1 H.. tho s,sto
coat ane. " sae 'a,u ..a.ta.,a.t :, ~. ~ao,r.5
oe'sa' s'sta "'".u H., .s1.,I t,.ra .rn,1 h. ~
a'noun'' " - s..e ~ IT, ..,o.,t r,n,ra1 a,1 ,u.
! c1ees" o'et ana aao'o Wv "'oNn .rn.tS. - ~,
teh"ou ~ " 'o'isa' s".ae 81" ,,oa-,
| tne e'l""s'Nea '''0s "~ee - ''' ~ H.,
IAls ihnBnt'So "ou11 ce'.'i"'5 n"as"' '.o
| objection now rnntlc, were it applicable. It
WAN used. however, iu reference to tho State
~. :. ,to,a T., .,,r;, ,ecQ and ,v;th r,forx
" A.
enco to the assessments OF taAes loF tno Seat
| lSG5, Since then, tn1ro has bten now
| cooatitrtion md a general revision of tho
| -, ~, po,,o,,a ia,1 ~ III, stnto r,s
ia"s' hna Tue no'o4"" -" Nv 0 ~ Nv.
| peen hntteiJ 4eAAooe'ca' o'As'sN %Ao ~"
| law, thnt Of 1872, there hro no rates OF tA1h-
t;on f;roi bv TIM COUNTY or local Boards !;
It, o,uttf,x 10 +ho co,ntv Clarl,
tAeao oo>"eo :.-,1
! merely TUG amounts tAos uetu ~ ~ ''Asc>.
by taxation. The General Revenue law OF
| 1870 c,nt, aims thu foltnv,;po nroyisionH Whic{,
.., 1, ~. no~s4,,o 1a.. os Il utcot7
Nv wv oSs1A - '-1S
/, i'll 1853:
SEC. 1T. ALL rates for taxes, hereinafter PROVIDED
for sha1! be extended By tho County crrA On TUG ~
ssssei valuation OF nropaFty as equazed Anu aase&set
| by tie Slate noartl ot Equalization,
SEC m. The County bcard ofthe respective entu-
lies shall, annually, At tho September sessioh dctof
mtue the aouuts Of Ill taxcs TO be falscd {ot coun.
PURPOSES The aggregate amount Of which snail not eE
reed tic rate Of Is centa on tic sleo so'uat'on OF pso