, 1876-08-17


-... -...--==
TAX.MAcH1NERY.
We printed yesterday tho letter of 1fr
ELLIOTT ANTHONY on the subject of taxation
aud tho laws for its collection. Tho letter il
m admirable ono, and il especially timely in
this State. In it is explained tho rso OF tho
extraordinary difficulties which prevail in
Illinois III tho collection of revenue. Tho
doctrine grow into favor sono time in 1871
and subsequent years, when tho Snte Ind
suspended payments md was ranked rs Inv.
ing repuaiatei, and when public and private
credit had sunls to the lowest obb, that taxes
being heavy, they ongt,t not to bo paid. The
failure of the Internal improvement system
had loft tho State responsible for hcnvy
debt, and there were not wanting donna
gogues who boldly took the ground that it
would l,e oppressive to tax tho people to pay
either interest or principal, md that If tag
was lovicd tho best thing was to refuse pay-
mont. a result WIS, that after IN abortiyo
effort TO collect tax, taxation for that pur-
pose wns abandoned. Then ca,no loss Of
credit, Suspension of tralo md productions,
and "hara times" i'll taxcs became
oppressive. Under these circumstances
thoro grow up popular antagonisn to taxcs
generally, which antagonism is Expressed In
B1.AcKwEL1's definition Of taxes: "Durlcns
or charges imposed by tho Legislative power
Of State upon persons or property to raise
money for public purposes" Popular Routi-
ment under the false teac!ing of successful
population recognized taxation as MI unjust
aznction. TO charge nlnn with tar was
like charging him with crime; in both
cases ho clnimcd the presumption Of law that
ho was Innocent until found g,i1ty and that
in tho trial to recover tax tho citizen was
cutitled to every dotail Of technical partio,,-
larity, exactitudo, and proof that ho could
claim in trial under indictment for murder,
Tho Courts, which wero not superior to tho
influence of public opinion, accepted this
doctrine that tax was an attompt to de-
prive man Of hih property without con-
siieration, and TINT it wns tho duty OF tho
Courts to insiet in lofonso Of tho citizen upon
tho strict compliance with every detail of tho
Inv, and TINT errors, however trivial or acci-
dental, even in punctuation or description,
tho State. Tho Revenue laws of Illinois in
this way were judicIously construed III crimi-
nal laws, with all tho presumrtions in favor
Of tho innocence Of tho accused.
In 1913 thoro was now Constitution
adopted, milking the 1ovy Of taxes impera-
tive; but tho old popular and judicial esti,na-
ton OF tux WIS established; it had become
tho law of thu Stnte, aud for quarter Of a
century tho Courts of Illinois hive boon en-
gagged in struggle to dbfeat the collection
OF taxes on tho principle that inroB wcro
ngninst common right, and were tho demand
Of dospotio power to possess itsclf Of tho
property of tho citizon, and as such to bo
tolerated only iu tho absenco Of auy tecl.ni.
cal objection.
This doctrine llaa prevailed In Illinois to
greater oxtent, perhaps. tltan elsewhere, and
while this definition of the tax las boon o.
plotled In other places, no rclaxation
Of tho rulo adopted In tho old days
Of rerudiation aud laws for staying tho col
lection Of debthns takon plnco in this State
until within the Inst year, when tho Courts
layo been dismissing appoala from taxation,
reminding those who sock to escape tlat
among tile duties which tho citizen owes to
the State is TINT Of paying taxes
JouN IAMppEx haa ceased to bo as poten-
tial III authority against tho loyy md colec-
tion Of tux for sowers antl wntcr-pires as
ho has hitherto been, md there IL prob
ability TINT III time he will CEASE to be
cited as III example for professional dead.
hents.
Tho judicial anti.tnx coda whicl. Inns
grown up III Illinois during tho last forty
years has nocessitated a frightfal code, Oh
tho othor lsanll, to sustain taxation. Tho
lecvenue law Of Illinois Is monument to tho
ingenuity Of it's authors. It is aggressive,
defensive, palliative, suggestive. exhaustive,
oppressive, uyasiYo, iu!uisitiyu, mud fcar-
fully expensive. 10 collect tho taxes of tl.is
Stato costs 25 per cont, including those which
Tho Courts srt aside. 10 prepare tho lax.
lists OF Cool: County for collection requires
moro books aud of lHrger dimensions tlan
is required 10 conduct tho business OF tho
l,ank Of England. Tint ll.ere my be so,ao
general iloa Of tho requisite bookkeeping,
wo will try to unumsrats tle several tiuues tho
tho tax-lst Is copied:
J.. Tbs Assessors copy tuto their books for 1876
tic list uf lk74.
=. They return u list nf all the property. with
Auch nddttloAs a. ley ,nnkp, 10 the Comfy GluF!:
.. county t'lers furnishes ltst4 Ia each Town
Collector. which they return u tho County Treas.
usts.
:, 1. Thu County Treasurer Or collector returns a
TIT 10 the County clcik, shuwlug COLLECTIONS and
dellnuucuts.
3, County Collector ulakcs annther lisk for tho
printer.
q, The County c1crk lnakea q list for application
to Tbs County Court for judgment.
Z. Tle Caagt E!ses judgment vi this application,