, 1876-01-22


Tbs Argument on motion for Injunction In
tho case OF Knight T. Leonard vs. Erans aud Phil
lips camo up yesterday morning before Judges
Wtlltuna and Farwoll. Tho bill IN this caso wAs
filed thursday, and advanced = new point by
urging that 1t whs solely tho Assessors duty to
make yaluaionu foE tho assessment Of taxos,
aud that ths proyiaiou requiring the propsrty-
owner to schedule his property was unooaatteu-
tionsl and void. Tbs usual allegations were also
made against tho whole levy that have already
bean rcpeRtadly advanced IN other cases,
]. II. Dnckloy, who appeared for the oom-
plaiBsnta, opened tho eass by reading tia bill.
in which tho allegations vera set out at Iongth.
1Ie tten said that tho main question In tas cass
was "a to vhathet tho proparty h1d hasa praparly
ascostained. Tho Law provided that in caso
tho propoEty-ouuor failed to list bis
property, the Assessor should do 80,
but he was obliged to do It on
his bsat Information, aud could not do 1t
without examination. Tue list which uaa asrrad
on the comp}ainsnsa was only direction and
guidance. and until tho Assessor had examined
tbs party listing under oath. aad had examined
the property, hs could not make tha list bis onu,
aud uss II as 4 basis tor tx1alion. ThsAsssssor
Ind somc llfornstlou On tho subject for hs had
made an assessment tho yetE bafore. aod In tho
pfc1ent Ssar Lilo AAseasor Tad gained ao1a In
| formation aB 10 tho vaiua OF tho property Ia
| question Then ho sozved q notice On the owners.
Il WAS his duty to nd out ihs vAlao OF iLe prop
ert'. end + vas not complalaanss fault II he nog"
Mr. .nonn.rae, Ia .repls,. said that pa.tica
seemed lately to haYo begun to onks1tain
straugo idoss OIL tho subject Of paying
taoush @ oT1,ns Sisa ploporty " @ aoaa e By 'sss .pa
not concern themselves about pairing taxes
on their propartT. Tho conp!ainAuts alleged
that because the Asseaaor bad ta1sd thom On
baals Of 100000 for 1874. tteretefa ho should
the whole Of thotr argument. Bat It was we'll
Settled that counts Of equity would not Interfere
uRlosa tax wRa unauthorized, OF when tho
fraudulent 10 regard 70 tbs vaIuaton. Tho Ia.
expressly ordefad that tho propeEty-owner
sllouId make = schedulo on which tho Assessor
11ed the fair cash value. The coausoi then
citad numbor Of casos showing tho action
tahen BY the Supreme Court Ia various cases.
| Iu the couEBe OF tito Argunlent Nlr. ltornttee
took occasion to ray that though he defended
tho State D7a1d ha would not undertake to
lle bosoycd that tt lad committed usny grossly
tho stats IL largo hAd nn!tsa and
combined to impose taxas on Cook coun&s
griesoua burden. A. tho attorney of the coun-
ty, hoHeyor, ho was bound TO uphold the tar
levy, but ho Hoped " tho next Aesalon OF tbs
legialaeuTs tho htase Board OF Equalization
rould be abolished. He had dopo tho best ha
could whom 10 tho Legislature to have 1t wiped
CUT. The comrlatnAnsa objection 70 ahs rase Of
taxation WRs not valid, ~ It was not shown that
tho county tax Naa oyoe tho limit. and ~ to tho
town aud city taxea thcte WAS 10 llenls. 10 that
tax OF 70 per cent could b. assessed II necossA-
~. Bill 500, which had been abandoned by the
city, bad made limit Of per csnt but under
tho proAeut Law there vas no limitation, It was
no doubt tnlatako. but such WAS tho fact,
Mr. Dinckley in The afternoon closed the ar.
gument for the comp1atnaht1 urging moro u
length the necessity Of ascestainlug tho value oi
g'HRs'y s'y y Hss IL
Piled the AaeestAlnment Of the details. A Ger
/ tain yasuation Of uncertain property Has atsura
The general policy Of tho EsTsnuo syatom Of VI
uota was written tiata, aud tho attainment Of tn
equalization and unlsormity required by eht
Constitution had boon declared to bo impossible
without cosFsct AsesrtA'unsnt Of values. whlc!
impllod coFoeot ABcertkinment Of each man'
l!ass they: could do 70 psortded they did II |!
favoF OF better sv!donce, buch al that Of thei
: own ayes. But la eoy eaae the eltszs'
could not 30 nsejado:ssd: :s In ssEatd e
muulcip.li!y could not levy tax on the faith Q
, | valuation sally made BY smother municipality
esen It tho former aaa contained in tbs 1AttoI
LasslY, tho authority Of the Btats Board I
, eaualsza ssAse taxes might DO admitted. but th
: Constitution forbade it 10 a1orcso turiadictio
, over corporate tsxos mAda for corporate pul
: posts. notwithstanding tho A1ait aud othl
!. similar c1sss, and the e1cess OF tbs tax Gauss
7 by thtA addition Of Ia per csnt WAS thesafor
/ suld. The cAas Was concluded and taken upde
. | adylseuaut " the Judges.
t Tna pAaoocx MANUFACTURING COMPANY
= Ia West Chicago, alyo tlnda tuAs it has besn un
J juaty treated. 1t zeluruoi ito pFoppftY j
: *173Q3 which vent through The usual collrsa {
n sdYAucas. and came Qut $Jl.733. on whEch \ "a
> Of $l,SG7.H3 has bsal layisd. The Company OF
fsta 10 compromise ou baYls Of about ons-l4si
s1kAL1Aa r, ROUNDS.
+ Laatll q. r. Bounds asd b4l stating III,