, 1876-01-21
Moro Complaints Against AS
sessor Phillips.
Creditors Who Want to SEQ Their
Debtors Safe in Bankruptcy.
Decision in C1iancery Practice. ..Kibbe
ys. JlilI...Crfminal business.
Record Of Judgments and Of New Baita.


NEW DEPARTURE.
A now cause Of grievance was shown vester-
dnv or rather now ground Of lilo Illegally OF
Tho po1sonal-proposty tax Was discovered, in .
Till filed in thu Circuit Court by ,1cHars Knight
4 Leonard, printers, who made their public pro-
test against the personaI.property tax b. filing
bit! against Phillips mud Evans. Tic complain
nuts say that their property. according 10 tho
"rate nf average" hs prcFcsiLed by tho
Slate Doarj, vas worth laAa than 5f0,1U0
In 1874. and hAs not Increased aince thet
on TINT banB their tax would ho aaiB.yo, xhc!s
amount they Offer to ray. T1ipy mado no re-
turn ln eithor 1874 Or 1876, but allowed tho AS
aessor to make it. lie fl1cd,s at 10000 for
1874. and they stato that tIley afo bound to be-
liovo ho made tho examination lie was bound by
law 10 make, aud That ha was given abundant
opportunity to exnsnine thclr affairs in order to
form oorroot estimate. In 1876 thoy supposed
tue Assessor you'd lkowiso .,so bis gliu and
Judgment iu making the estimate, and nsuu
neglected tu make return. But they we're aa-
tonHhcd To receive a uouee / short .iuo ago tlat
their tax waA e055.l0. They hayo sinco ascer-
tained that tlieif, property VAS rated a.
aI5,oQ0. to which tho stale Doard added lis
customary 50 per cent making it i:12 8pD. THO
con,plalnanta chargo that Phillips fraujuIout'y
suppressed tho correct valuation. aud Eul.tl-
tuig4 Il valuation llade at random pf I'll, ,uuu,
without exercising Aoutld dlHctetiUnt OF forin-
ing hia best belief or Judgment. They cxam-
nol the Assessors books then. and found that
phillipA Eatl not made Ill totni2ed statement Of
tho property bnt lad put tlts valuation in q
column headed "total pr.ronal property which
thoy think IL not a aatiicent compliance With
lie law.
They also alleac that by Sec. 7s Of Chap. 100
OF The ltoyleed Statutes they llMl tia right to
elect cltLer to make out schedules thc,nseiycs
IL .e.se 10 submit TO ~ full 3 DIS
coyery al tho Aeeeaaor might dcem
requisite. and also tnke what rirk there
might 10 OF hi4 ulsking trreulcdiable but hon.
rHt laiAtake. They elected u rely Oh tho ASSESS
oI,and leaooepted tho ttuatiot,. kofault ought
they think, to be imputed TO tlleui, or, il there
were such surpoBcl fa,stt. it could not pfcIu-
lIce their constitutional right to bo exempt from
paying any tn1 not tn proportion to that Of all
utEcr parsous. and not IN PROPORTION to their
property, ifst aBcoz.a.ned by duo ptoCcss OF
inw.
1}y Sec. - and Fl Of Chap. 170 OF the
Revised Statutes of Illinois lto Assessor III
1e1lired to make u purticuiarized valuation il.
caso OF tho neglect Of tho nwper, md to preserve
such statement for tho benefit Of tln person as-
nexsed. Il he should lesiro to exa1usno it.
Tho complatuauts further assnrt that by tho
Constitution of thu state tho valuation Of prop
ntty for The n,,rpusua pf taxatiDp shall tp nla:in
ouly by otIiclai porapns, occ.ad or prescribed By
tic General ASSEMBLY. ANY valuation. therefore,
BY tho tetBot,s owni i1E properly, or by arly per
Eou Qttlcr tllRn Tho officers woutl bo \ nllllity.
Nevertheless, tuoy eonlll hayo made schedule
for tho convenience Of the AsseBso,. aud ilo could