, 1876-07-30

come cooler there is OIL increase in the at
| tendance.
THE LIEN FcR TIE TAX CT 1873 AND 1874
The recovery and collection Of the 81, ,3O0,.
600 Of city taxes on real estate for the years
1873 and 1874, for which the city failed tc
| obtain Judgment, and which the owners OF
the property claim tho city can never col
lect, are matter Of deep financial concern to
all taxpayers. The loss Of that much rev
enue creates deficiency, which deficiency
must be made up by special and additional
| taxation. It will be remembered that the
Supreme Court declared that the city tar
law-Bi]l 300-urder which the city at
tempted to assess, levy, and collect the taxes
OF those years, was unconstitutional end
| void, and hence there had been no 1egnl levy
of tex, and therefore no tux could be col
lected. The Court further decided that
there was no revenus law in force in the
State of Illinois, and had not been since
July l., 1872, but the General Revenue law of
that date.
This General Revenue law, in Sec. 5e, states
that all real property in the State shall be
listed and assessed for the year 1873, and
yearly thereafter, with reference to the
amount owned, on the first of May in each
year; and Sec. 50 provides: s'The owner
Of property on the first day of May in any
year shall be liable for the taxes of that
year." In Sec. 253 it is provided that ssTaxes
assessed upon real property shall be lien
thereon from and including the Grst day of
May in the year in which they are levied,
until tue same are paid" The same act pro-
vides that the assessment or valuation of the
property, the county aad the State equaliza-
ton Of the value Of the property, and the
1evying Of the rate Of tax, shall all take place
subsequent to the 1st Of May. Here, then.
VIC have the law Of the State subjecting the
real property to a liability for the years tax,
and making said tar a lien from the 1st Of
May, which tax is 10 he subsequently, ascer-
tanned and epportioned upon valu-
alton made long after the lien and
liability therefor have attached to the
All this establishes the fact
that all real property becomes subject on the
1st OF May in each yenr to all State, county.
city, town, or other taxes for that wear
which may thereafter be imposed thereon.
The law makes these annual taxes lien OF,
the real property, not from the date of the
assessment, or the equalization of valuation.
Or the fixing of the rate, or the distribution
Of tile tax, but the lien ante-datcs all these
and attaches on the 1st Of May. It can
make no difference when the rnte of tax be
specifically levied,-wkether it be one, two.
SIX months, or longer the property becomes
lable for the tax that may be imposed for
he year, and the lien attaches therefor On
he 1st Of May. This lien cannot be dis
charged, or released, or set aside, except in
he manner provided by law, aHd the law de-
'iares that the tax shcl} remain lien on the
property from the 1st of May, "rSru. TEE
A,rE IS PAID"
The County Court and the Supreme Court
AVE not, by word or suggestion, declared
nat this property was not lawfully subject
the amount of tax charged upon it. or that
lie Tux was not for legitimate purposes,
'1thin the power Of the City Government.
'e4ther Court in any way impeached the
axation upon its merits The Court simn1v
ectared that the machinery which the city
to collect the city taxes which ac-
rued on the 1st of May, 1873, and On the
st OF May, 1874, was not thet provided by {
!" and the Court left the property lust as i
stood on the 1st of May in each OF these
ears, covered with lien for the city taxes.
'hlch lien the Court did not set aside or
elease, but left to continue, in tile words q
the law, until the same is paid"
Now let us see where this leaves the !
ropcrty which owes this 81, 900, 900 taxes = =
n 1873 and 1871: The Constitution pro- !
des that the public revenue shall be raised :
taxation; $50 that every person and t
'rporation shall pay tax in proportion to =
lie value of his, her, or its property" This Y
'cludes the legal possibility Of any property
caping taxation. The Revenue law of the i
ate seeks to carry out this principle, and is +
framed as to prevent my property escap- I!
6 payment of tax in proportion to its +
gally ascertained value
The Revenue lew, for this purpose, anonp ii
her provisions, fixes the 1st of MAY in each 81
ar, On which day all the taxable property s.
the State, real and personal, becomes lia- a. a.
a all +AA |