, 1876-02-06
THELEssON OF THE TAX CASES,

The tax cases are at last substantially set
tied by the decision of the motion for tem-
porary injunction, aud settled in a way ap-
paEenty justified by the numerous and very
broad decisions Of the Supreme Court. But
| there is a serious lesson to be learned from
| the circumstances attending these cases,
which imperatiFely demands the attention Of
| every taxpayer. When the law is such that
| it sanctions valuation double, treble, even
ten times, the real value Of the property, there
must be either some radical defect in
it, or some strong influence which CON-
pels its enactment. Granted TINT human
| judgment is fa1liblc and law imperfect; that
taxation by valuation is ever only approx
innate, and is never uniform; granted also
the erractic actions Of the State Board of
Equalization are incomprehensible, and its
ways past finding out,-yet there must be
| some radical evil in addition to these which
| hns caused such decisions.
The theory of tax is that it is necessary
burden imposed on each individual, in pro-
portion to his means, for the common good,
but at the same time returning benefits,
though unperceived, to each person far in
excess Of the amount paid, and in direct pro-
portion to the unauinity with which it is
met. It should then be paid willingly, even.
with alacrity. Is this the case? The first
consideration should be not the amount to be
paid, but the advantage to be received. The
question Of the cost of collection or the Dos
6ibility Of fraud should be unnecessary to be
regarded
The two evils with which the tax-paying
community has to contend just now are un-
Just Court decisions and corrupt officials.
The Supreme Court has rendered decisions
which will support O. tax, right or wrong.
When laundering and corrupt assessments
and absurd legislation became the rule, the
Courts, in order to save tho municipal ta1-
eaters from short commons, felt obliged to
stretch wider and wider the rules applying to
the Interpretation Of the statutes, until they
came to hold that an Assessor was practically
beyond the pale Of the law. Tax-fghters
have frequently been successful in defeating
ta1-levies on merely technical grounds, but
their victories have cost them dear, and now
gross injustice must be endured without
remedy. 49,
-ao PASSG11b 4uoud " dSaea3HcUb OuefB
premium to dishonesty, and this is due
mainly to the State Board of Equalization and
tile decision of the Supreme Court It is
difficult to understand how it makes INV dif-
ference to resident of Cairo whether citi-
zen OF Chicago pays city taxes on an assesg-
ment Of only half the actual value Of his
property, as long as those taxes are suff-
cient for the wants of the City Government.
The decision in the Aps1r case was one Of the
greatest Legal absurdities Of the age, yet
it is grase1y quoted as authority. Know
ing that the State Board will dis
criminate against this city, an honest
taxpayer must either swear that q dollar
Is only so cents, when it is to be taxed. or Dew
on something he never owned. The argu-
ment that no one is wronged because the
amount to be raised is the same whether the
valuation is high or low, is fs1lacious, at least
until it can he shown that per cent On
S1,ooo-the addition to one mans property,
is the same as per cent on $4,000, OF
the increase on another taxpayers property.
The argument to the pocket is probably the
most cogent that can be made, and it is to be
hoped that the lesson, though severe, will be
learned so that it will not need to be repeat.
ed Ths remedy Is partly At the polla,