, 1876-07-25

ntoesdnre fo, she collection Of Tho delinquent tass
consldcs, and have. therefore, considered, hut on
whereby ndsr 1s sa es.ne .tst" q
'hste e.! te5!.lnqns;ns ta1es M can be eoIeetcd'
a 'aat.2 nfte sars1 q
fessona for arriving 1t snei conclusion. together
aae, s Gs sslRes RGF''d L's'.
TIE SPECIAL ritor1sloE8 OF THE contribution
relating t' tha 1cvyng and collection Of taxes by
eonancd il XII ix. sse Z of ehs eon,tiatton
wherein, utter providing for special .ssessmtnts for
IT,. n,Ep t,s ME-. rf9r'de that or
po,atlons nay 10 sc:ted With antlorjty to ns.ess
md collect taxes. but sucl, taxea rLs1l be mi.
jnsdist,on q tic So1y irpo.T I Ssy lSo ".'' inc
/ The General Assembly have enacted that "All
ps y sp} sy G1 sss
n r. es, DtaRssy pfsps p eft
= may bc exempt fren' tax.ian nndcr tSe ton.
stas: 1874. Chap: =. see. 1l6.)
Gon.t!tnton IND Of the acts Of the General Assem-.
hly u inantc.tly to secure this equitable result:
% sy q :ss snd9es ses IT,
iu last proportion OF the expense rc1ulsise to tho
adminls1sation Of the city Government.
enue laws arc materially defective, unless some
provision hna been ma3e whereby.
tN. cAsE or DRPAuLr
faH!t must bc mndc good In some snbRcquent rear.
oh q he.fspns ns rssxa s'
property Is. to b. relieved absolutely from such
RaJa,ent The primary object Of tho provisions of
semhly. shove rec!tcd, Ii entirely defeated.
Iiiat errors should be sometimes committed bJ
the olcefs Into Whose hands arc nsfnssed the exc
and that such errors might prevent tho collcctiot,
Of az or part Ut tho taxes during Tho year for
In the opinion Of yoar Committee Ill W. spt,c-
irated By the General Assembly. and mode Of
pt1sodln,s has hesn pointed OUT BY them. which
eet Rssenus sw every e p5s" pefsoa sn on
effts eses S 9esas s
tho City Government" can be secured.
THE rnovisloss or THE oEsEnAL Law
applying to the assessment and collection Of civ
taxes aIe substantially ~ follows: '''o'' - wy
Tho city Council! ssaIl ascertain the total amount
OF for ali eoporatc purposes legally
fiscal rear and by ordinance levy and ASSESS thai
amoant - nscesta!ned upon the rcal and personal
s s ;. III .ses - s
nancs shsli e aicd viii the County ccsS. u woss %
Which paaes . a aos fsss tsau esn: ss
asnonnt 70 directed to bo levied md nsae.scd and
It shall be tho duty Of Tho County Clerk to extent
Collector OF State and county taxes.
The tax 20 assessed shall be collected and GU
forged In THO sane manner md b. tho same o]cerB
g. Secs. Ill ILL.,
Under the provisions Of p!ll 300, the City coun-
or eu,ns of muncy ~ may &c necessary for tic scy-
era! purposes for which taxcs are authorized to bo
ssfS sIss sseefns s ot wh!sh Tho :se
This Is substantially tho same proceeding rc-
CURED y the General 1lsycnue Ivy.
an' s4,.s 1s s ~ IL s c IT.
Council aad hsd the further rsoeccd1nge reau!re;t
hy tho q Genera! Revenue law been complied With,
d Y e.. 70 prcsnnn that tho ta1ea fos those years
l1;tssd. however, q proceeding under the Gen.
s stspf pesea exsa 1ss na 11d1
sho ordinances wcte absolutely Without authority.
city saxes as well ~ the State and county tnxes,
must be collected. provides that:
a as e . be emitted
sSs .. 1s. e. tfo en-
ty "a . q i o. 5 :s rfs
Il sfl s Il I'd
:ss;es .ns b ,ss assessor and pssed thu
*s T' :s:s' sssss s Fl ss15 yssa 1at
sac nt9party y te County erka " sdd uncolttcttd
!es5 - Siss9sssss ssss
ss ss, = S.:s me-
AM Sss::s$ + :ss:
81: ss ill.,, at1ss III ss: as,E Il;
Under the protttion Of thers sections Of the isw
+ soens clear that the city taxes for 1873 and |
1oY
and that the proper mode of procedure IL 10 70 |
back to wAGEc tie drat eFsnr was committed anl
correct Y BY proceeding from the city ordinances
stena Of under no law. =.
This cou!se 10 practicable. Tho aaeosscd ra.aa.
as It s 81 ID III s s s ssats M ss
toE State md coantr purposes. can b ascer-
snsa fro roT ,,a the eooxs n ths County Clerks
ccrtained BY the CITY Council. can easlly lie A.
to sount q ths tx tor Zach Of 4 ssd yssrs % apon
ri Tls ptslin!as?y slsp required BY tho General
the passing of ito ordinance ,etyng and sssessing
tho amoant of appropiatien e Al e9rposate pur
III wis., IT, tSHsss taIas
ssa sa eassee, as Be- sei sd ss; saG; q, e ea S,9
leed vii b. et1E ts&en aGs II liz soun.y CO. , CssE oep
sss aye. I attempt had bean made to collect
Flret, ~ rste psr cont will b asesttaned which,
ysara 70, Stats and county pafposcs, ind eeualissd
By Tho state DoaFd Of Equslitation, Will produce
pror!atons for corporate purposes foT zach Of lid
IA ta.;book. n the County c,esk', Office
xa IL eass $'e ';ss yss q :. Gsses,s sss