, 1875-01-03

taxes Of the City Of Chicago would be levied
and collected under that law. All the officers
needed for this purpose are provided by Law
Instead Of having duplicnte system as now
weshould haye but one tax-collector, whose
business it would be to collect ell taxes Of what
over kind levied for whatever purpose in this
city and county. The objections to this con
soidation of the ta1-collection business ore Of
two knds,-one founded upon general prin-
ciples OF public credit, and the other spociag
founded in opposition to the reduction Of
public expenditures and the practical aboli-
ton Of numerous Offices
It Was objected to having city taxes levied
under the State assessment, because, when
the Constitution IVES adopted, in 1870, and
| for some years thereafter, assessments for
State purposes were made at a rate varying
from one fourth to one-third of the actual
| value Thus, while the taxable property in
| Chicago was put down at three hundred
millions for city purposes, it was put down at
sums varying from eighty-fve to ninety
millions for State purposes; and while levy
Of fifteen mills would produce four millions
and half of revenue On the city assessment,
it would require ta1 of Jfre per cent on the
State assessment to produce the same
| amount Of revenue. This, it was argued,
would have bad effect upon the credit Of
the city,-that to levy 5 per cent tax
could never be explained to tho outside
world. The policy of increasing the State
assessment was objected to because of the
raiload-aid grnb-law, under which Chicago
would be annually taxed to pay oHc-third Of
the interest and part Of the principal Of tho
debt of other cities and counties. Whatever
force these objections may then have had
has since departed. The ta1-grabbing law and
ta1 have been annulled, and the State
assessment for Cook County, which in
1872 was only 1900, 900, has been
advanced in 1874 to $311, ,003, 600 The
assessments mads for city purposes range
from three hundred to three hundred and
twelve millions Of dollars. So it will b. seen
that the sentimental objection as to the rate
per cent Of taxes has boen removed The
two assessments are now so nearly equal that
the objection loses its main force.
The other class Of objection is one which
will be more strcnuously made. The city has
ta1 department which costs for salaries'an
average of $50, 900 . yecr; it has also Col
lector's Office, which costs in round numbers
for salaries $50, 900, making an aggregate of
$4,000 year. To have the city taxes levied
under the State assessment, as are the county
taxes, and have them collected by the
State machinery, as are the county taxes,
would abolish the Offices Of City Tax Com
missioner and City Collector, aud remove
from Office all their two-sooro employees. It
would reduce the salaried officers Of the city,
and save, as we have said, $50, 900 now paid
for that purpose and the hummer class look
with extreme disfavor on such reforms.
The whole business Of collecting taxes in
Cook County would be committed to one gen
eral officer, and, instead Of having two complete
and expensive corps Of officers, the work
could be done with one. That WIS the origii-
nal contemplation Of tho Constitution, and
would hnve been carried out had it not been
for tho objections we have stalled The prop
osition to reduce public expenditures by the
discont;nuanco Of Offices which now cost
$4,000 for salaries annually will meet with
strenuous opposition from those who assume
that Offices nro created for the officers, and
not for the public convenience. Topropose to
abolish an Office, and to dismiss thirty to forty
officers, on the ground Of their being no longer
necessary to the public service, is, we know,
at this day, political heresy. But there is no
avoiding it. Our city law for the collection
Of taxes is lead failure. Under it taxation
is rendered purely voluntary, there being no
power to otforce the collection: we must
therefore choose between total loss OF city
revenue and, the transfer of the whole b,1si-
ness of assessment and collection to the
machinery furnished by the State, end under
which the State and county taxes are now
collected. We submit this matter to tho
consideration Of the people Of this city, whose
taxes nre annually increased to make good
the deficiencies in the revenue cnused by the
wholesale DIVISIONS Of taxation By those who
take advantage Of the imperfechons and
weaknesses Of existing laws.