, 1876-12-31

| e~~A ~ ~-"~~AAe ~A-
revoke the licenses Of these liquor sellers ans
gamblers, and demanding that no more shal
be issued for such purposes.
|
THE CITY TAX BILLS.
We published 9 few days ago the draft Of
bill prepared by Mr. FRANK ADAMS, having
for its object the collection Of the unpait
city taxes for the years 1872, 1878, and 1874
We yesterday published the draft Of bill
prepared by l1r. ELLIOTT ANTHONY, Corpora
ton Counsel, for like purpose. There i
nothing inconsistent in these two bills
they both seek the same end and by substan
TALLY the same means, though the bill pro
posed by Mr.. ANTHONY embraces several por
visions not contained in the other. Divesteo
Of their technicalties, these measures pro
vide:
That the City Council be authorized. tt
certify to the County Clerk the total amount
of taxes needed by the city to meet all the
! appropriations by the City Council for the
years 1872, 1878, and 1874; that all the prop.
erty, real and personal, assessed in tnoss
years be taxed at rate sufficient to produce
| LUR WuDl9 6l4lA "a LILO lAA-ANA6 AL kAI51
years. That the city authorities ehaA there
upon certify to the Clerk all , the pay.
! menta heretofore made on the taxes fol
| those years, which sums shall be credited
] against the tax levied under this act. Briefly,
the bill proposes to re-levy all the taxes for
those years On all the property in the city,
and then, crediting al1 those who have paid
the taxes proceed directly under the law to
[ collect all the unpaid back taxes. At
| first this measure looks as if throwing net
over all the real and personal property in the
| city, as well that which has paid the taxes
as that which is delinquent, involving the
whole ID cloud Of unpaid taxes; but the
bill removes all trouble On this score by pro-
vidine for IN immediate credit Of all taxes
paid previous to 1875, leaving the delinquent
property alone under the permanent lien for
such unpaid taxes. Those who have pnid
the taxes for these years will be put at no
expense or cost, and Will have no cloud put
upon their titles by this relevy Of three
years taxes. It will be the delinquent prop
erty alone that will be subjected to the &C.
cumutated lien of all unpaid city taxes prior
to the year 1875.
The bill contains provision for the en-
forced collection Of unpaid taxes Oh personal
property, and especially upon shares OF in
oorporated companies; it authorizes the Col
lectors to demand OF all corporations
certified list Of the shares held by each stock
holder, and where the tax is unpaid to sell
the interest of the owner in such shares to
pay tho tax due thereon. The eleventh Sec
view Of meeting tax-dghters. It provides
that no tax levied under the law shall be de-
olared void or be set aside in consequence Of
any error, omission, irregu1arity, mistake, or
informnlity in the proceedings ct either
assessment, levy, or collection, ct any stage Of
the transactions relating to these back taxes,
and declares that no Judgment for. tax shall
be refused because Of any objection Of
technical character. It also provides that no
injunction, or other proceeding, shall be
issued by any court to restrain the sale Of
land for taxes, or any other proceeding for
the collection of taxes, or to set aside the
levy of taxes, unless the person applying
L46It1QE 61114 AAdb pay ~ AA40 Nb4AGGkOA u
Taxes the amount Of Ill city taxes remaining
due and unpaid at the time.
L. new provision in the bill is that no deed
of conveyance of any real estate on which
these back taxes remain unpaid shall be re-
ceived of record by the Recorder of Deeds,
unless there shall be indorsed On such deed
BY the County Treasurer these words: All
city taxes prior to the year 1875 paid" To
admit such deed to record without such
Endorsement is to subject the Recorder Of
Deeds to penalty Of 800. This is strin-
gent provision, which, if made law and
sustained by the Courts, will compel the
payment of all these back taxes or forever
prohibit any record Of transfer of title to the
property on which the taz is due, or the
record Of any conveyance under trust-deeds.
Sec. II Of the proposed bill provides that no
appeal shall be allowed from any Judgment
for these back taxes, nor shall any writ Of |
error from such Judgment operate as q SUPER
sedeas, unless the party applying therefor
shall deposit with the County Collector an
amount Of money equal to the amount Of the
Judgment and costs.
This is the general scope OF the bill, and !
the provisions evidently, if carried out, will |
result in the collection of all the back and !
unpaid taxes on real estate in this city. Such |
q result is especially desirable. It will rescue |
the City Government from its present |
wretched financial difficulties. It win relieve
the city from an enormous cost for annual
interest on the certificates representing these
unpaid taxes. It will enable the city to pay
all these outstanding certificates, and free
it from the reproach of ove&due and
protested paper. It will enable the city to
replace all the special funds it has borrowed
and used, and which Of necessity must be
paid in time. It will abolish the long g-estab-
lished practice Of idng to which the Mayor
and Comptroller have been compelled to
resort. Having cleared up tie unfortunate