, 1875-07-27

Vhaye lilo lnx md nssoasment could he pnid md
the la,,tl discharged, We nlso ro'er to the ad-
plo Of tho State at tho ltuo that tlso
Convoution, rost,lv.d isao1f: Into Legislative
body mud provided tito mcthoi tv which tho
psoplo Atc tl1d voto upot tin adoption OF tho Enn-
stilut,oa md Of tho Hovorat asctf,ns 1he
Chairman Ut tho Committee frarnihg thls aa-
dress wa1 ,udye Underwood. .. j.. browning
! also appeared al ono Of tho Commsttce, ~ dr'
s, y. nnycs, who tH OF present City Comptroller.
Mono oE t..esp ointment gentlemen were tnelnlfFa
Of the Co,nmlttce which framed !his pa'sacuiar
section. but i,oy wero convinced by ,ts "otuh or
nut u1 On 1t, ani In tl,oir a,idsass. drhftol By
tbcm Is d committee, adopted by tho Convention
and subulitsch to tho pcnpo CT tllh bsato hs tho
spbmlrson Of tho Couslitutlou 70 tue pcopsa o!
tha State for tlI1if aloIitiou Ut tojecon, We Ind
that they interpreted theao wordB to mean that
there obatl he return Of unpaid taxes to geu-
oTai county utllcar fur oolisctl06+ aud thai Ilo
sunll haso authority to soal the real estatu for
mon tho orlor or Judgment Of cau,t
of rvcorJ. Inasaiuch theo, an ne A.a
M. tho Words of the law taxen In tholr ordinary
siap!hcation according to their plain grammatical
arranucment moan such return Ia dosiXnated.
and AZ no tr,d that thero ts no contradiction 10
any othor part of tho inetrnn1ent, but that the
rholo OF 1t compot!s With tho Interpretation
hero given and with tho evil WHICH wss Designed
10 be rc,nsdio.1. aud with tho coItemroraneous
rr-o-,t.on OF the wisest legislators Of tho State,
and u We ilnd the Municipal Incorporation ac:,
and the NGnefnl NGfEl{QS MC1 HQIEu Mn pAH88A
a. the no1t session Of tho LeRlnlsturp in siaw Of
tl,s ptuvlton Of tho Con+fttition adopting tll,
il.a taat tho general other Of tic county
1us tu have full poHos bg reason Of tl:o
sslq If roal ettlte or otherwise md that tho re-
4rrn of tic tnxcn 10 him waB to 1e for the pir-
rue Of teir collection. Ge1d III lhe tntons Of tho
uopls ~ 10 give n t'la tH Horpresation Of tho la~
sui that Intpnt in this BuctiUu, VIC iuslBt tint
~ s,ut1ta whict. tlwasta that Iutcnt, mud xit-
lriss that power aid nrasas 1t i'npoas'b!o for
tbe Cnppss Collector To 10 collect atld reco!vo
tas tax il mil md ysd a. conflicting with tho
" wi! ,r county Collector. ii requlsos tho city
lu}lt,,t,r to collect tho taxes down to tho very
m''tusns Of aale: It requires tug CITY
Iuasuror to "attend TIE SALE" and
Tho County Treasurer haa nu power to sell,
Int acts ~ the n,elc mechanical nBsiatant or
Ieputy of tho city oi,iccg7 III mailing tho ss!e,
md tho w'sule statute is, thoFofore, III conflct
sith tho Constitution.
Nov, ax to tho osnor point, That Dill $40. as
amended BY the law OF 1876, 10 not practically
cdartod 10 accomplish tho enls, we tn,ghs sup
1850 1t deslsed to bring the case into Count Tor
-uostAn lilly fmbid tho Coco!or from reporting
% tic County Collector anything but tue list OF
suds and tho total amounts duo. Ti,oY leave
80 ssct!onh wh.el, frosiae for the 1nstaois 10
alignment, aud the judgements Of the
Quit entered thereon in thosr tulI force IN the
s;snorsl Rovcuuc law. They simp'y itnrly that
:losc lAws arc sufficient 10 al! 'heir details to
.,vertiso unler Soc. lS2 because that SECTION
tequ!1es TINT he shall H:ato in the advertisement
.'4s names Of tho o"uors OF tn. property, II
Known, aud the year or years Tor which tho
% ;.ses or A ssseuumalts Ia Que, while unier D!II
~, a umeuded, Those itemB cannot bo roturslcd
!, hisn. The Clerk Of tho Court csnuot mako up
l:c record TINT is required by Soc. 1BS, for sha:
r,cord Ia required to contain the pnntos Of tho
II frNwO. thA 1tHt 0nltrjEtiOnA rf
10 lands, nud the year or yentA for
snjch tie tax iA due, the valuation nron which
tic tax ia excluded. aud tho total Amount duo
a;cn The la,,ds. It has beou held in a large
4mber If c1ses thht. II oach distinct tom Is not
yatcd in the REGARD, 1t IL void. The County Col
hcsor canpot taahe oath to tho report, and this
i o::h Is aos disnansel Eth.
Tue art onoodatory ot the c!ty-Ta1 net Inserts
\ il Hec. ls q provlslon which waa n:endcd to
E :.set shs difficulty. Bso, 1t OF tllat net pro.
.isd THAT tho City Collector tho.ld deliver to
tis County Collector Iiet Of tho iaslda 10 Which
oshsl boen uuAblo to COLLECT the city tn1ea and
y seal assessments. Soc u provides thai the said
santal officer shall receive tho report provided fur
j III tho preceding section, and shalt proceed to
'';ta'a Judgment, bus adds by tho amendment Of
ls1s tLl. provision: That II shail not be re;
3;lred Of ssld general officer to attach to said
htauy affidavit whateyes tn relation thototo.
lus mskea this antishesis; Nor shall Il DO
n"csasary that hts return 70 the County Court
4 be totally distinct. The City Collectors
/ htts tue ono to winch he IL not required to add
bo made in conformity with tho Gonora' Rovcnuo
~, eacspt ~ In this act Ia specially enaneo3,
4d there is no provision OF this ac.
a,psn'ug With the making up, Of the
9nlIeneuta sbovo ssatad, and to which, on tho
dfat nay Of tho term the County Collector ia
q"ifed to add hia oath TINT l,e las heon uuablo
J. collect tho taIos Or assessments, 1hose 10 no
18th to that report iu this case, and there ia no
F"ser TO make tile oath under I'LL 800. for tho
4 t"nlty Collector has no power to collect. Tho
esk cannot MAKE the judgment order, aud
s;noot teudor tho Judgment provided for iu sas.
ti'n requires ibat tno Court shail rem
DR. judgment Witch ahnll bo = sop-
a'ass Judgment for each kind Of tax OF
i ssa1nenl. For Ball 3g0 forLdB substantially
ts4es and assessments, aud tLat all tho taxes
nc aasossments duo for all time shall be lp-
r. nsa a. one snm tu Tho ro!u1p Of lhs City Col.
h'1ot 10 tho County Collector. and In the record
~ application for Judgment made by tho
tvunty Collector to this Court
~ or1er u salo ro4ulrea the County Clark
~ oa'er ~ order that tha lands ara 10 be sold
~ ne aa,ouat Of taxos yat down for tho yoar OF
or eaa have no SnowleJ9e Of the yoaz
~ mttch the Tux or naucsBmeut Ia duo,
~. ,s..,n ~! 500 provldsa only that ho shs'1
nes'ss Information Of the nature Of tho war;
"FNs0Nt %nA *AC AA%A4R vi VIC HAi4uut
~ sae COLLECTION Q. tho tAx ia tho Hame whether
EM Tor l37l or 1875. Tho uatlre OF all special
satssment warrants Ia tho sanle, whethor TOR
ole Ssar or another, therefore that doea not ro-
9ite statement Of the year. aud, upon tho
Saoo, tho amendments Of 1875 have rather In.
sNfaodt4e difficulty in oltiuiu8 tho information
aeeeta.ry to recorded to proceed uudae the Coz
ess! Aesouue law, aud there IL no power 10 1eo.
eaele tho two acta o1copt lu She Legislature.
AsKuussntA on belalf oi the oonteBtantu wert
1ao akde by Mesara. Hurd, Ehoroy, and Nichols
aadsy. Corporat1on Counsel DioksY and Assist
rake tbs argument On bebAH Of the eIty, IND
III. Robey will oloae Tor the contestants.
THE WEATHER.
8AsnsoTon. D. O.. July 2e.-por ths upps,
kascgson, Upper a1iasissippi snd Lower 1i,s
Eouri VaIleys. Stationary to falling barometer