The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1877-01-13

! Dua'ue, Ioub'y ooaiLs, anu tue state board of
| equalization, The assessors list the taxanle
| property and ascertain its values. The boards
correct errors and equalize the values. There
are three essintials 10 make the system as Der
/ feet in practice as in theory:
/ |. To list all the taxable property.
/ q To ascertain its true cash value
3. To collect all the taxes levied
/ Until the first is done some property will
escape tayail ~. The second cannot he Gore,
while the judgments OF assessors town, couu-
ty and state boards are ialhbe; and the las,
never has been done in the administration of
the revenue laws. 4 failure to list taxable
property at proper valuation, or failure to
collect, destroys the principle of uniformity,
t0-wlt: so that every person and corporation
shall pay tax IN proportion to the value Of
his, her, or its property"
The injustice of an generalization by the
assessors or town board Is increased by the
county board, in the process Of equalization
adding 10 to 20 per cent. to TIE town assess
menl: and the injustice grows in magnitude
as the state board, In the performance of its
duties, adds ~ to 80 per cent to the equaizcd
valuation of the county board. Perfection in
the administration of law cannot be attained,
but some plan should b. devised for arriving,
as near as possible, to perfection by listing
all the taxable property and ctlecting uni.
lOrlnlty Oh NdlucS.
Taxes levied should be collected. The law
should be, not to evade, but to enforce pay.
ment. No person or corporation should be
allowed to evade or delay payment of just
and proper tax, by any technically or mere
irregularity as the law now is and admins
tered. Many persons evadc payment of taxes
from year to year. Among lawyers tax fight
ing has become a specially. 1t costs less to
fight than to pay. The poor, who cannot af
ford and the weather. classes who arc not
inclined to resist payment, bear the burdens
of government To prevent delay In payment
| suggest penalty, by adding certain per
cent monthly for failure to pay after def
mite time; and, to prevent non-payment,
suggest that the courts, to which final resort
is made, be empowered and required to deter
mine the just end proper tax TO be paid by
the ltigant, and to enforce collection thereof
by judgment and execution by the ordinary
process of law. The courts. in protecting the
taxpayer, should protect the government-in
remedying his wrongs should compel him to
do right by compelling him to pay a tax in
proportion to the value of his property.
The revenue law is cumbersome and cx-
pensive. The labor and cost of levying and
collecting can be largely diminished, and be
equally as effective. The assessment Of real
estate, railroad property and capital stock
may be biennial, and save the annual assess
ment and the annual equalization
By proper headings and columns the num-
Der of copies of the tax list may be reduced to
two-tbe assessors and collectors books
The publication Of general notice of the APP
picatlon for judgment and general notice of
The application for judgment and sale of de-
llnquent lands and lots would be as safe and
effective as the publication of the entire delln
quent list
| trust this subject Will receive creful and
candid consideration. No subject will come
before the general assembly more complex
and more difficult of legislation. rs will be-
perceived when the reforms demanded ave
undertaken; and certainly no subject mole
important demands our attention. TaXationI
affects all property, reaches every interest,
every trade, profession and employment.
JUDICIAL DEPARTMENT..
If the makers OF the constitution erred it
was in placing restrictions where there should
be the power of expausinn and, wlile p.o-I
hibiting special Legislation, in makinga spec.
ial constitution for Cook county. This is pc
cularly so IN the judicial department.
The courts, supreme and circuit, are bur.
dencd with litigation The judges are over
taxed and over orke1 Justice cannot be
obtained "prompily and without delay" and
most to denial of justice.
The number of the supreme judges is sew
en-, and cannot be increased The number or
circuits, as now organized, is limited by popu
lation without regard TO the amount OF legal
business, and can only be increased whenever
the circuit court of any county containing a.
population of $1,000 shall be in session nine
months of the year. The time of holding
courts in each county is irreversible for pc
rod of six years, regardless Of the wants ct
the people IN Cook county the number of
judges of the circuit ana superior courts Isl
fixed. and cannot be increased, only by add
ing Que to either of said courts Tor every addi
tional $4,000 inhabitants IN said county, over
and above population Of 1900; as if the
amount of legal business depended entirely
upon population and not on trade and com
merce.
In the supreme court partial relief can be |
had by not requiring all the opinions OF the
justices to he delivered in writing. ar limiting
their decisions TO questions of law In The
circuit courts full relief can be had by rcor-
ganizing the judicial circuits under section
10, article 6, of the constitution, and, what is
singular, the only restriction in this section Is
that the circuits mus be Of greater population
and territory than the present circuits, but
each circuit shall have four judges 1t is
be undertaken by this general assembly, or
endure the evils of the present system another
two years, in order that the election of judges
may be held at the regular time of holding
judicial elections, on the first Monday OF
June, 1879, and thereby make the term of
office of all the judges uniform.
In case of reorganization of the Judicial
circuits under said section II, inferior appel.
late courts could be, with advantage, estab-
lisbed under the provisions of section IL of
said article G, and by directing all appeals
and writs of error from circuit and other
courts to be presented to the appellat courts,
and by limiting appeals and writ, Of error,
except in cases excepted in the constitution,
from the appellate courts to the supreme
court, full relief would he afforded to the lat
ter court.
In Cook county no additional judge to-
either of The courts can be had, except by all
appmpratipn of the inhahitanfs and this