, 1876-10-15

interest on the indebtedness maturing on Nov.
/, 1876. On the same date (Oct. II: 16) there
stood to the credit OF tue public building fund
only 1888. At the same date negotiation
VIZ pending for the sale Of S1O, COP OF lire
buuds"; but whether or not the sale had been
completed and the same delivered, complainant
could not state, but he insisted that the County
Board had no authority to issue said bonds
under any existing law, and that the bonds, II
issued, we're absolutely void. At the same date
there werc orders outstanding against the pub
liz bnifding fund amounting TO Si9, t2.9S' anu
complainant was informed and believed that, III
addition, there were other large claims upon o
said fund which remained unsatis1ed. The
Board, fraudulently intending to evade the
provision Of the Constitution prohibiting them
from incurring Indebtedness without suomlt-
ting the question to the vote OF the people, ana
to proceed with the building OF the Court
House in violation Of law, and to impose upon
the Court with show OF cash resources, when,
in fact, the county was destitute Of such re-
sources, had attempted to make various appro-
prlations for the work, said appropriations nom
inally aggregating 81, 32, 5o5.9, but an analysis
thereof showed that they were all either illegal
or fictitious. The first item delinquent ta1es)
had been previously appropriated, and the Board
had no right to devote the proceeds thereof or
any part to the purpose Of building Court
House The amount (S49i, 926.9o) was not the
back taxes. It included certain county taxes
($3, 3,0i8.55} which had not been collected because
TAX WAS NOT LEGAL;
also $2o, ,H1 which had not been collected because
Judgment was refused; also personal property
taxes amounting to Ssh, Iii. s. which had never
been collected by reason Of the insolvency Or
removal OF the persons liable. None Of the
items specified were OF any value, and nothing
Of consequence would ever be realized there,
from. The remaining sum Of $161 80 had
not been collected, because the judgment TOR
taxes was appealed to the Supreme Court, and
the amount to be collected therefrom would
not, as complainant believed, exceed S100 600 in
fact, nothing may be collected therefrom. Com
plainant had not been able to completely
years 1871 '72, rs, and IA, but he had
ascertainel that any amount that might be col
lected had been fully anticipated by appropria-
chargeable upon said fund, II collected, '7ere
items belonging to the sinking fund to retire
the principal OF the new Indebtedness, amount
ing to $3.50, 8422 70. There was nominally in the
Treasury SIS, 999. o. to the credit Of the sinking
fund, but, in fact, it had been reduced to about
$1,000 By IN overlraft Of S47,574.S3. OF the
fire bonds, aggregating 81, soc, ,000 one item OF
$4,000 was never, in fact, sold, and the Board
claimed that $50, 200 OF said sinking fund could
be properly withdrawn tnereirom in place of
sum Of $4,000, the total amount be-
longing to said sinking-fund should now
be in the treasurY,-at least $4,000; alidcom
plainant insisted that all SUMS OF money that
could be realized for said back taxes should be
applied in restoring said sinking fund, and TIA
the entire collections from that source would
insufficient to make good that sinking-fund. Bs
reason Of the failure of the Board to collect all
the taxes for tile said several years, the annual
appropriations were not fully met, and during
1874 and 1875 the Treasury closed with deficit,
which now amounted to at least Sl50, 600, in au-
dition to the aforesaid oyerdraft. And COM
plainant insisted if any sum be realized from
the back taxes more than sufficient to replace
the s1nking-fund, it should be applied to
the payment Of said deficit The appropriation
Of the Reform, School property did not give the
Board any right to proceed with the Court
House upon the hypothesis that the price OF the
fined to single method Of raising funds to pro-
vide for the cost OF said building, to-Wit, by an
annual tax; and complainant insisted that the
value Of the Reform School lot
COULD NOT BE CONSIDERED
q tha 'nS nrcmses at the npcsent time Was frad
mon the tax-payers. The remaining item upon
which the Board relied was the appropriation
nf S;25of0 Il was fictitious and fraidulent.
IN mating the estimates the Beard had allowed
only 5000 as a contingent fund, and made no
allnwance for errors ar ahatements. The latter
allowance was absolutely indispensable, and the
pun, of Stn0 nf1l anpnfd hive heeD allowed. In
1S1p. s100 nh wns allowed for this nurnose. and
$4,000 for Contingent expenses; In 1873, $780,
mn for continpent.ies and S153.06O for abate-
ments: IN 1874. s3O. LOCO for contingent expenses
and S254. .260 for errors and Inducements; III 1875,
s75. .0O for CONTINGENCIES and $315,775 for errors
and abatements. Notwithstanding the large
nercentapes to cover errors, abatement, and con
finpent find. the said ieyies Of the said several
wears failed to realize the amount OF
the remaining appropriations. and during
the last two Years the Treasury
closed with deficit, both it matter of the sink
Ing fund and Of the floating debt. The tax-sale
for the year last named was now In progress
and was nearly COMPLETED. and all the collcc-
tions realized from said rax-sale and from a
further sum Of sl68 IS, 40 Tor taxes of previous
years which had been forfeited to the State
amounted to the sum of $l,124,5O4.83, showing
a deficit OF about $500 00O The omission Of
said items from the estimates OF the current
Tear was fraudulent, md said estimates wcr.:
made to convey to the Court q false i'm
pressiop. and to enable said County Board
70 involve the county in debt with
out authority of law. It permitted
to proceed with the Courthouse upon the basis
Of said tax-levy. the COLLECTIONS OF the current
year would fail far short OF the estimate, as to
leave nrobable defcit of ABOUT the sum an
nronriatcd for the Courthouse. The State
Board OF Equalization had not yet fully COM
n1efe1 its rFnrE of enuafiZipr and assessing