, 1876-02-02
Tho Validity Of tho Taxes Upheld at
Evory Point.
Judges Williams and Moore Arriyo nt
tho Same Conclusion,
Though They Travel Slightly Different
Roads,
Aud Yot Now Lot Of Tnx-Tightora
Rush Into Court.
JUDGE WILLIAMS.

tho tax casoB were delivered yeBtordAy morning
by Judges Williams and Moore. Theso cascH wcro
begun by various Taxpayers Of the city, inc,rl-
ing all tho Lending newspapers, to onio!u rho
Town Collectors from collecting tho whole OF
some 1oGnte portion OF lheir personal property
tax, oil tho ground Of lrroRuiarity, want Of uni.
formitY, aud fraud. Motions for Injunction vero
made aud argued nt eroat louGth by soino Of tho
most eminent lawyers Of tho city.
Judge Williama delivered Ita decision at Gao
h. m, covering nl1 the rrtuciplca Of al tho casca
70 far brought. Tho Judge remarked. beforo
delivering hs opinion. that tho argu,ncnts had
Loon hoard by Judgoa Farwell. Moore, aud hlna-
solf, and that thoy all agreed Ia their decision:
applicable 10 suils 10 reatraIu tao collection of
is1es, which Ind scen rupcatealy la!i down y
considered 10 be Tho law for. tho cascs under
consideration. Thoy wsro, Ia brief; t.at It w.a
Ths, would not o 10 70 % uess M ts ropersy c.ep
from, taxation, or wlc.s 1 levied which mt
lusorizol Ey law, aud III lilo sbsencs OF ali legal puw
v,on properly was ts.aIlc w'on tie law ss.urIsod
lesre the PARTIES to their legal 1cu,sdles. Wilma
s1 aEnx N 70 rsrs,t hs wrongs M
equity would not Interfere to redress an injury wsh
bA. for hln iachrH, might hayo bcrn prevented.
COUNTS WOULD not 1NTERFEIE
BY In junction prevent the collection u a1e. be-
cause thero md been Irregularities in tho nssens,en
NOR boea.e .he a1ollees assessing them ras only M
oeer 10 sssesu rrorsrty iiaus to tax would inynsta
tie ASSORTMENT OIL uthor property nubcct to tho bur-
s!ea wifuiy. 80 sfscssmens Of tIo property Il too
asa 45o wond 9 grs te !n59rs st,y right Of
Thn co,nnsfnantt, lIljx nonfainti
No o1lanoys or Actual ruAup
on Tho part Of tho Assessor. 1n ns catCa Of Tho Etn
n,.st am, ~ III cnnsala s
H. M ~ c1ao nnh a o w 81 ony ~
n1 sm1 a ~, ~ ~ ~ s1
taa @ eoneson i ut 1t ths @ sses.r ncted frauioy nj
IT, TopSr sa,oss9e "avor ce1 M y }or A",
srcaue tbc ss.no o1fe non,t ind ~ .ce 'o ,t
Fo.n noans sna sus y, n w., W s ,,' r u az
.st, "a1 ~ - ns ~, " W. ~ ~as oy ~ ,a M
eo!!estioa @ e, @ 4 j. IL: t.. ''~
.1o oo!eeaou 'na. ..,..,
o,ra,,,,.,,,, ah ~, mtAai. AZ. luann ,:ss!3, r,u,
o. E4uauHauon haa hnt hfteh lnf'l!y "aa not 7a.u:
is rsimary dnty wsa % mks tut, sssesaens tas
esery lerson .nd s9rpofation sh9ld ay ts1 IN ro'
portion 10 tho va!He of Ait, hsr Or i!s property
lteal estate, by ssc. : o. tha 1&scnue acs,
VA ~ H. sas j. , a. e iaif sasa e.' eaiun
tary sale. aud possonal Property Was to oo vsued ~
tnu eaHe "4ys Aao sscostaluneas u taii;e oetanto
ar ~ ne .as n" aea :" u
,sse5.lnmestot value tho .nsas te snsl sna Tho
ertyG!s uctua1 caa yuc. II 1roesty s sas n5, a.
seseeu a. snen .nun " w svsn H. ~ ueasss ~ ra
Snnrs,n, s,mrt alsn ns Ircics tot mi, ArsCsanrs
eoati 10. essn by ' .1s!r M xifa @ sonauet s.op t,o
s.tia ~ ma,o ~ ts ~ ~ i ~ " ~
iptr,1 J., ~. ~ - ns n nr.frnv - tc initial niIv r.
TIL 70 nsssone 81" rlocftS re- ".Mn t ,5 aaE n M
n nro'a r. tIa t'o ~ la Il n"il ,,sn I
t.rI.i a;rrors r,ri ;nr,+ ti's rnsr1.n ~ t,.,s y
era. n,nssion. .sI,at1I,s ,nf, ,nf, ~ f.s,, ~ -.
lessucsa. VA pct tenaie. surh ofJlcezn might mako
oiso. pat could u"t tlus stop Tie xesy Of otice.
Ttst W samn T,io nnrlEi 10 vu}uattonu fnaio br tho
Assesgors wrh WEN, tao h1a ur ton iow suI no such
furnrrect vaI,,atinu ,Snuid n1ata iI,n law yoiIl
Sh;cetion. h.J cen .rntin liz thG acit.n a, N,
sta,o board III aftttrnry rpsinE to an.erssd 7aInn Of
f1ersi ft lin ,y1c. ,ty of thu statn ,osri ,5ns d
cgsliso tho tsxca throughout the several counira ot
ihe State 50 that caeh county should bear il
fs,t,n,v Harris il emi,aiIs taxes hatTfrm tnt
ssyern} towns lad ,crcr hr,, nucsnnra Tl,n ,,ccra
y ips ~ saen a sa a liz tar ar.i53n ~ If M
ssts noosi was 10 less important 10 sec,ss proper
a a; .oo Is S Sy u o%4
Asstsaors. They lad len yestet viii l,rgo royrr:
,n dssFe!'op md telf ae:' lad beoa sansiloa<d i,
atI snothcr obieetion vas that tho RIGHT u tA
State uosrI 10 coual1zo 9rriiei
a ~ ,.,, ~aaM ~ NJ; , :" -, ~ nt - IT,, !,
n1 cent tn in vanaton ?nr Hiato ,rnxsss list ii,
XII a,,fv tns ,dJisIon ~ ~ ,,sr ront i. h
f"r otnsr ia1s, INK H. III II thc ryrn,e srl nru
ytdrd tAat !" Al ralea for taxes hescln provided 10
shall be extended ~ tho County CLERK Tho
valuation nf pro csty ~ nqua!izoa and asseescd b
Ills State Board Of Equnlxatiol.' sccs. 1.6, l1B
Isl caar sud explicit In their tGt1ps, anil IL til
same enect. unIcss thcsc was limitation Of { rat
per cent and that limitation was exceeded It wolilt
behAsa 10 perceive how The eltizeus Of county cpui
to local taxes, bo .nj.lEiously afreesoi by an 1t
s1euao ot the valuations " tho atato board,
It waH further alleged list
TIE olrr TAX
nas tnvatid, because IN to Aug O. 1875 the city ~,
Aor1tea had Leen proe eed,g under bill no md tia
hpy had u, jaht iLeu 10 eyot W collect Tin Is 81 lr
lar ths Cypsrsl Keyenue law wlIch resulted In toul
ua jI,o amount TO 10 collected frum personal nrupe]
~ Hut tho aggregate amount to bo rattcI MAS
sther csss The Same Tue Constitution provided ths
lho taxes should be assessed by tic eorporats alLog
!lolia wers not sueh anthosas. nut tho ssaesane.
fho civ Council yhen py ordinance It dettrpiutt
,aise ;ko Is OoI,Ou0 fur roycnuo purposes. Tho duI
81 thn Tpwn Assessor1 vas III psrt judciu
1nh il, nart ntnjsteral t whether Que pr tbs OF he
sad however 1eeesiary, It had nolb!nx to do witl
imposition Of tho tx Tlo Constitution had noHhel
tbtH fiat nErtnt,ninQ Euch uutiEa kIOuh L