, 1876-07-23

may find the person owing such uncollccted tar AZ
sessed for any subsequent year.
| SEC. 177. II the tax or assessment on properf.
liable to taxationis prevented from being collected
for any year or years, by reason Of any erroneous
proceeding or other Euse the amount OF such tas
or assessment which such property should have
paid may be added to the tax on such property fol
any subsequent year, in separate columns, desIs'
nating the year or years.
It will be remembered that the Court has
decided that there was no ta1-levy for city
taxes for the year 1873, or 1874 consequent
|. .1y by renson of erroneous proceedings there
was legally total failure to levy any tax for
those two years. There was, however, a
legal assessment, which is q matter Of record.
Under the law which the Court states gov
erned tho levy and collection Of. taxes, the
city authorities must certify to the County
| Clerk the gross amount of tax to be collect
ed from the taxable property SO assessed.
The city therefore must begin dc fopo, and
by ordinance certify that for the year 1873
it had made appropriations to the amount
named, and that in 1874 like appropriations
| we're made, and that no tax was levied for the
said years or collected, and that the property
| assessed and returned as liable to taxation
has not paid any tax for said years, and the
same is now due and unpaid, and directing
| the County Clerk to apportion on said prop
| erty such rate Of tax Us will produce there
from the net amount Of the revenue thus
certified as needed to meet the appropriations
for 1873 and 1874. Having done this the
County Clerk will, in the manner provided
BY law, charge up against the taxable prop
erty Of the city the whole amount of the
appropriations for 1873 and for 1874, and
add them to the tax for 1876.
The fact that thrce~fourtlB of the amount
of these appropriations have been already
voluntarily paid by citizens will not work
any injury. Though they are in form taxed
over again for what they have already paid,
there need be no trouble on that score. The
Council, by ordinance, can direct that
whenever any person owning property thus
assessed had paid into the Treasury a sum
of money protesting to be for the taxes of
1878 or 1874 shall present receipt for
such money, he shall bo entitled to credit
on his tax bill for the amount SO voluntarily
pAtA 4uto L1Ao clt} L1Eahu4}.
The details are more formidable in appear
ance than in fact, and injury or double taxa
ton will be impossible. The only persons
who will feel any rigor will be those who
in 1874 and 1875 combined to beat the city
out Of its revenue to escape from taxation,
to pocket 81, 100000 of the public revenue,
and to compel their neighbors to pay their
taxes. These gentry will find themselves
taxed not only for the payment Of the taxes
of 1873 n1d 1874, but, undcc the Law, with
10 per cent additional As these people
hare already paid 90 per cent for services to
defeat that tax, they will find thet the hon
est payment Of public dues is, after al, the
cheapest. In the end they will have to pay
the tax, with 10 per cent, in addition to the
20 per cent they have had to contribute to
the conspiracy fund.
It is likely that large number of those
who have so far resisted the payment of
their honest dues will hesitate before paying
another heavy percentage to carry on the
doubtful war agninst the public. But, new
ertheless, that such resistance will be made
by some there is no doubt. Their resistance
this time, however, will Of necessity be on
the plain, undisguised plea that they desire
exemption from taxation exsctcd of nu 9TH
ers Of their fellow-ci.izens: and, this plea be-
ing dishonest in itself, opposed to public
policy, and, if allowed, destructive Of all |
government, will receive little countenance
from the Courts, who will in Every case
where the law will permit sustain the action !
Of the Government in collecting its revonue: |!
the date on which taxes attach to property, |
q man converted his money into national
bonds, and, after the time for assessment |
passed by, disposed of the bonds. The bonds
were exempt from taxation. He was, never
theless, assessed and taxed, and the Supreme
Court of the United States, to which the case
was taken, decided that, though the bonds
were not TAXABLE, the Courts would nots
lend their authority in any case to
sustain man in avoiding the payment Of
taxes by resort to en- evasion of the law;
and it required the person to pay the tax.
To escape taxation authorized by law the
Courts will insist TINT there be equity and in
LII Cuob VI lAESo AdA-A544LS15 VI 1910 21ll |
[S74 there is no pretense of equity. It is
BALD atten2t to compel other persons to pay
hose peoples lawful debts.
The proper certi6cation Of these taxes Of
1878 and 1874 must be made, if made at all,
n time to have them collected with the ta1
If 1876, which will be collected year hence.
rhe recovery of these 100000 taxes sup
,osed to be lost will be q matter of rejoicing
0 every honest man in Chicago, and there
rill be no sympathy for those who have
Fasted SO much to escape them, and who
rill at last be compelled to pay.
TIE POPULAR LOAN.
We understand that the Finance Commit
ee will recommend to the Council such a
notification Of the ordinance authorizing
be popular loan Us will enable the Comp
roller to receive subscriptions in sums as
ow 'as 800, and issue revenue war
ants therefor. This should be done, as