, 1875-02-22
THE LAW LECTURE COURSE,

ouAntAu JACKSON EaQ.t on TAXATION.
Obadiah Jackuous Esq, delivered before tho
College Of Law on Saturday tho eighteenth in
the courto Of public lectures by members Of tho
Chicago i}as, Ills topic being "Taxation." lie
remarked that taxation liz but ono OF tho tLroo
modes In which Government ruay lawfully sake
tho property Of tho citizcn--tho othor two bong
In tho exercise Of e,nlncnt domain and during
war OF public necessity. Taxation differs from
eminent domain In the fhot that in tho latter case
compensation must be made 10 the owner OF tho
property takop, hut should resemble it
III the rcspact TINT III both It should
only bn taken fur public use, not fur
private onolnment. Taxation with u 10 direct
or Indirect. tho FederaI Government being sup
ported mainly by Indirect taxes and tho State by
tllroot. Direct taxes teyiea By the Etnien were
cltAor poll taxes, or license th1tB rpat.nR on
doubtful occupations. OF taxoa Oh tho assossod
valuos OF real aud personal PEop0rty. 1t III With
do. No treatise Informs lawyer very fully how
to rcsiat m unconstitutional. nnolAl or irresu-
larly-leved tar. yet to the validity Of ovory .sx
levied by tho Htate Ebout sixty dist!nct requires
case Of tAxcs evied by oItits, about eighty soy-
erAl s!eps must ba taken tefore tho property
Of the citizen can lawfully 30 sold for
tho tax. 1t IN never presumed that any .nf tlcso
spu.rtloa IL to the contrary. llonce, in not 4
titlslo Instance It III beloved. has tho Supreme
Court affirmed nero tax tito, rcst.n. solely IN
its own merits. For, unIosa oycry requirement.
OF the statute is complied with, ths sal0 under 1t
il void. I'lle titlcn which lnva bean sustained
lave beenin conjunction with the Statute Of Lin.
itations Aid Possession. Taxes to 10 ya!id un-
dor cur low must bo uniform, /. e., must rcss
tho rassesBed values Of different c,tizous and
localities in An equal percentage. Therefore, 4
bill Ike I'LL No. 300 n0w bo&oro tho Legislature,
which should prescribe one ratio Of TAX to tha
dollar Of assessed value for cities Ut over
1900 peo"la. and auothcr tor kctios unler,
would, lii h!u judgment, ha as Invalid AZ II 1t
provided that tAs land Ut A should pay mill to
tho dollar, aId that OF u 8 mills. Moreover,
under our Constitution, both tho Legislature
and tlo courts must concur to sell tlt property
Of tho citizen for . tax. II eau only 10 done on
lawful 1udgnont. This is = Gtest improves
This spuaApr quoted extensively frorl our 6tsto
1eois.on2 to show the claas pf caseH III wl1icl,
taxca and special aasossano.ta l,at boon (Iold
void. aud closed BY ayowing his belief that tho
well.belAH Ut hecloty 's promoted NY resisting
eve.y t'gsllylss1etl .a1 ~ mn'l ~ ~
eit,zsa s'S asainsl anothor. Tue oppo.
slta vloM is I sentsnlsnta', syco.
phantis error. Tho successful tlx-Ashter IL .
ttuer patriot thaa tho payer Of III Illegal tax.
Tho former oboys the !hw aud Aa!tls tai. osic0Es
to the Aame responsibility. Tho Iattcr bous to
potent oieers, ald encourages officers to act lg-
nogantiy aud tnconpetenly. IT, ~ I political
eoonoMltt las said, tho peopls eongist of threo
classcs scs.-ta1.payers tax-eatera, xMl tax-ught-
era,-ha preferred 10 rAAgo hilusaf with tho
tax-iiKhtcra.
James i. lioot, pa tha Law OF the organization
aud government of laslamontary btdlea to be
followed by James l.. High, Esl.. o. "Injunc-
tiouE."