, 1876-01-15

Conclusion OF tho Arguments on
tho "Journn1" Bill.
Judge McWilllams Takog tho Matter
Under Amusement.
An interesting "Property.0wners' ;,
Meeting.
THE TAX ARGUMENTS,

THE MATTER TAkEx ttNpkE AuYIHEMKYF
Tbn nrrnmrnt of Tim ,n1unet{on IN t,,o snlt.
NV ~. ,I ~ o r.I1' ~ 'A' nu''n
u LUG i'V"''3 So4, "tt' tt''s' anu t"@''o os9da
agAnst Assessor Phillips Anl Collector Evans
was continued yesterday morning before Judge
Williams.
II, Er,,or r,.d. *, ,r.,,,,,,r, Tin .rt,-,,o,,
0n' iu.'ei t'"ao wv "'k onAco. 'po ".'e."'o..
pfeflous fof tae conp'stnahts' and Waa iol'oHed
W CountY-AttorneY uounsrec on beh&lf OF tho
county, ieaying Mr, ht,sms 10 c]oso Tor ths ctr,
Nm. An...
..,,, 49,. -,.,. =" m a." r,.,,,u.,. =. 1e,o
"A'u .no p.o''sso'' :" sa' .o"e'n"Noo ~ 4ot9
at'a tcat Of ls7u veto almost idenslce', ano pro.
7idod for tax io proportion to bis, her, or itA
nronert7. Tho Law did nor reou,re tbas In fact
nronc,ty .}ou1d bo ,.rc1 in sctua1 rnifornItv.
~, a.. . Hs'....',, -. ~. ..'.
out INC tonstltutlon required ]oa. Inc ID"
passed. y tho General Assembly should DO such
that II properly executed tho result would
20 to mako iii. IA. Uniform. II never eouId be
a. ~ -, ..1,,. =. ~. as,. .,.a, :. .o,1a
.s,.s,.N - .es 80 ~ "o'aa '. ofosu' ~ ~ "oa'1
70 no ooJe:'lo" tnat 'Ae feau'E was NOT Uniform,
promote uniformity. Il had been Repeatedly
jc.ael by tlle Hupseme Court that cu,,,ta would
not interfere to raatrAIn tho collection OF taxes
except In very urgent cases. It was IN innova-
iion Of recapt occurrence and doubtful utility.
No iniunc,ions would la granted on Account Of
mere IRREGULARITIES Or omissions, It had meter
boen hold 10 single caan that even erosb!y e.
ceasiyc assessment was fraud OF such chs,ac-
ger court Tor E1&f f&4HC1 &lC36 HOI1i1 give
redretA. That was uoL au ovidoucs Of. frand on
tile part Of tho Asecsssr. The caHo Of ]. II. Ad-
sit. tpe banker, WAS IN point.
There vaa nothing in tho bill peculiar to tho
comola. nanss but tin w!,ole levy wss attacked.
In regard 70 the rn'e that b. pos cent ol the cash
value should be taken A. tbs tt1slls value, tho
State Eoagd wont The ruto ct treating all ro:-
sons al,xa. They dil not LOOK a. individual
caees,--cou'd uos but wero Obliged to adj tho
sano ratio OF Increase to. or deduct tho uamo
rate of decrease from, all property in county.
Tho State Board decided that 10 per ceut Of tho
caeh valuo OF tbe property ehonlu DO taken ~
m Average for tho taxable valuation Of all prop.
ctty through tho Stats. They thou decided that,
In order to 1naha tie propcrty como up 10 thas
| valuation, an averags Of 62 ner cent should be
aided to that va9ustin. II the complainant had
bcen oamuiscd II shon1d have applied to ths
County yoard Of Equalization for red.c7r, and.
It bad d % Lesn s:atei that tho Genersl Assembly.
br scaui iug .hst tbe taxes should be extend I'd
OF tao valuation made bY tho Assessots, ler1cd
tho ta1ea themselves, autl that they uero tn cou.
| fltct with Soc, 10, Art, TX, Of the Constltu.
| ton. But tho taxes ucro f,naosetl bT the Com
mon Council ty vtft,,c OF tin charter OF Tho city,
Tho Common Council we're tho rops sesen.stisea
| Of tho peoplc, Tuo TAX. tllen Was uot imrosfd d
b7 tbe General tssomoj1, hui ty tie m poople. @ or =
| their representatives,
Another objection waa that Tue oity could rot
mako its election to Change from one eystem OF
ta1nton 10 her after tho Town Assessors
had commenced tber !abors. But, assuming
that tho cit; Ind tho right OF e,cct1on what d,f
ference would it taxko to certify to tho Couuty
Clork to e1tond The ta1ea On the onual.zed ya1u-
| ccssors had begun to make ,l,er assessment or
| before Tho suount Of taxes TO DO collect.
I'D wau precisely tho sa1ne. Tho Offices
| Of Ctr Collector aud Tax ConmteeIouer
waa necessary to collect tho large amount Of
| taxes on pnrsonal ptonerly in or7cnra Tho cx.