, 1875-07-27
THE CRY TAxE8,
Opening Of tho Argument Before
Judge Wallace.
Alleged Defects In Tho Amendments to
Bill 300.
Why It Cannot Bo Rcoonoiled with a
Revenue Law.

nav. 80 ~ ~. a.r. ~ .a' . "pp.e""on ~. Jung.
naeas On 'ne ooll'''l"eh1 s''y sa1ss commenced
ye'tetday bofofe Judge Wallace in the County
ona II Tho h,s a 0nssofs xa0se 1
on 49,. ~ oo,,.>a., rr,>a 1920 e ,
e5 W eouueo'' 4"' op'n'ns @sEu"sns
,ot tae contestants "aa MAD" ny ar. kdwaa
honos' 'r' who spoke substantially aa tolsows:
baeed on two no,nts. ,rh, f,tv Tar mi ro,.
a,,. ,s;., H., ~. ..,,.n. 49,: -. .s ~ wv.
a,..s,,.. W. ~. 49,. e"n'Ausloa sA.s ~ uu7s ."
a'pp'y tao aa7dna 10 mako adSefttsenoas Tor !
record In this Conrt,-in othor words, tbs City
Tax act ID not practically adnpted to socomptj.h
TIM and vo might er;,roao m ha a.s,r.5 -
hri,r tho 49,. ,,.e .o,,r. tso -" t,,ss,. -,
o'i'e suo e'4:o 'n1o coaft ior luoRmens; ano ths
hnoilamenta hare only Increased The tnsnpsra.
bic obstaecH to getting tho caBes into court, nd
making valid Judgment untlof tho Laws.
Ths lrst objection. liz, that the said tax ID
couaicta with tho Constitution, arises uuda
Tho General Assembly .n.,l provide In su Gu.
where may o ncceeAar5 to 1o re4i estate to- IL
ot ta1cs nr special assessments fos sat
sus nnn.ia t1 OF % ones as =
some ssns;. ossr of ths s"Snts h.stns .atsssis, @
sss Il o "a @ -
lnefts but ~ said oc4r, upon tho orIsr a judansa
Of sosnc court Of rccort.
Il has boon datermtned in 124 cases that ths
section Ia . living law requiring obedience aud
nunnl1inG all existing et4tutas 10 the contrAJ,
It is clear, therefore, that 1ny e:.tute pssd
sinco tho adoption Of tho CONSTITUTION
Hhieh condseta with tho provisions of
this section IL void. Tho section
is mandatory, that the General Assenabf,
shall provide IN all casea where 1t shall b peeet
Bary TO soil real estate, mud tho decisions cited
are, thht II stopped iii salcs until such ptoyis.
ions shall be made. There IL no ambiguity In
the section it tested By ordinary and wei-undst.
stood ruea Of construction, looking frst u ths
words OF tho law In their uBuAl and correct Gig.
uihcanco; aud, secoud, considering them viii
reference to other words and clauses IN tha
reference to other worda in the same inst4u.
mcnt WITH special refotenoe to ascertain VII sth-
CT tho word "return Ia Synonymous with ths
"esd T; "rsport ,,;t, IN ,i id.t .tIr1 lsx; .1.
contotnposanoous expoBition Of tho word viii
also 10 nontionad. The word "retusn in tLsa
section is , word of technical s!8niaoa:ion, and
is distinguished from the common and ropullt
word .roport." A report" Is ~ aocount d
statement and may be III ado by kbf person xbq
has tho powcr to make such statement. and ma,
bv tnade az many times "a that person may b
ever Ia An art Of giving OF
sending back: its tcchnlcsl identification
is tho rendering back Of right or power to tn
court or tribunal whoncs It sauoa, OF 70 some 81.
ta1oa Of any city s.gn,tIee tho dolivofy up to tho
superior ol1}cor. aI,d ia thia casa the oenorI
Htato officer Of tho tar itnAIf and mower to coI
Iect it. All control over It Ia returned By tn
porarly for The pu, poso Of levy aud collection
out OF personal property Il II aflal he puceasayY
to collect 1t. Out u real es.ats Il, must be r.
turned To tho general officer Of the county, aod
otIlcor.
Tho word "saie +" implies that the rutun
mado shall bc sufficient 70 c,ppo v or tho general
officer 10 colleot by tho salo 81 rexi propartJ;
and unless tho provisions Of the lkw are sutb
cleat for this purpose. il falls to comply xith
Tho requirements OF tho CONSTITUTION. Tas
word ..aale implice that shere 4.rali be scls,
and purchaser. A Bale is coskrsot In which
tue ono party givoa tho titls Of properly y
another party who pays therefon A eonti,a
eosr.es ewo tho e sobdct st.r aud t.
seller At tho tamo tirno hgroes 10 g3yo that tta
pad,
The Citv Tar act. IA thp rasuls Of I'll its pro.
vIslous proh,bu,s return such ~ IL spa s.asIi |,
tAia section py shs Constellation. It ra,lu'ros
form ~ With tlis alatIte at, The eame ti,ao b.!
a return Of ~ t.xes Ia made to the Civ. Com
trojer. for tho ,,owsr TO order the W.uu
of tho warsant for collection Esmazi ia
il hv ord.r,n . tha Tnt,,,n n the tomrtroter er u
Nv otaor oil cer that It maY choose. ID my
,naka thus ia sort to the county officer. szd ii
I'm rnn n, . Hoga1, AtNhrhnt II
thn aanso n,t,nr -, :. si".or in ran. "a rfIcA
and VT holsl aiI powor over tue tsx, snd not 10.
tnra t%n ~, - ~ M n,a - t.m, n Ina txh
m,co, sivn; ,sco,nn m ths woI3 ,sturn' n In IL
ondinsIr =; a,iGca1,on whict n rcnoer;n, btnz
Tin s,iio f!ni1ocUr ~ ira fHii 9,0 Sr ca
i'.r sct IL nnthnri7aI tn colInct iii
-sco,ve ter,,, -, -, H." ,moo,,,t ~ sair but /,
ia o.ae ~, ,r,,.shfe T., ,na rch.ser At ti,o st
;n n.sa snst ia',I sh.n ha ,a,d NJ wh;.h ths i;
Ina hoe., taui I 10 nm. " Fnn tjts,nty ColIscto,I
1ot ala rr.,ni1n ~ ths ,r-chnrin. IT. tho sain
nnv mani, ar. ,Cha titv Tre1,urer in raou1rela
attonh =, W. ..1a II. ~ rot avan rsouitt i,
~ w ..,s ~. ~ ro",. asr,I ~ t. xud 81
,n,n.ss =. Il =, ~. lie r,uat ho 1.ia to ti4L
49, ~ r. o.har n.,snn ~. s+atit8 IL IL
c,,,iSs a,,5 so-h;tta ,sv,snt ~ myueya paltl
ans nthor ,or,4,n th.n tro Ci:T Gu.i'
a1:- nus o'nc1 P'.suu .,,,ta. sAAA ,hsn lint Tue
,,n,,rtv .rr..sr-sr hsa nd authority oYat
~" IL c,rnot rc,siye the m,iey. aod
ca,nt cau -, .,,n osIa ",ni il thero has Lesn
nav,neut ] tn tho Civ coiiectur ,he tnstaut raaa'
~ ,," ssts rjon: 1,e stri.aa j,wu Tie up
49,. 10 ~ ,,,t tt'e haIier. Lut sbe CITY ~ III
ss,,sr nnasr hi SN. Eia wc<x Ia noestly i.
m,a.i,.;ra uo1k If A1yertaiut and c1y,pt tns
.ss %s tun snct,n,esr. in the raue ms,iueT ~ y
-. 49, lncn detorm,nnu Gv III HuEreue GdiHs