, 1877-09-15
TAXATION OF DIETS.
r. tbs E5tJAx hf JAk 1.e{t1tns.

TAXATION OF DIETS.
TO ta* Editor Of 1As Tribune.
CHICAGO. Sept. A.--AtloH Inc Apave for few
REMARKS on the Connecticut tax use. t.ai-
ntted that Mr. Kirkland had prpl ety In Con-
necticnt assesse'' al $4,000; that he sold The
Property for fo0,tfW cash, which he loaned in
Chteaeo. llc send the money, not the land, out
Of the State nj Connecticut. lie paid taxes on
tile land a. long m he owned It, and, after he
sosd, The same land WAS assessed 90 before, and
whoever owned or represented It pail the taxes,
or. II not. the State woull give a IIcn On or
deed to tt to some ono who would pay the taxes.
THIS sln~s clearly TINT It Ia the propcrt =, not
The individual, that Is taxc!. I: will nc seen
that tho State VI Connecticut ha. lost nothing
by the sale Vi Mr.. Kirkland, The same property
Icing s,fll there for ta1atlon. but, say the
dnuhe'tax aslhcfcnas, Mr.. Kirkland rcecivcrt
tD,N0 cash. he Ia tcorfh tin: amount, and
inltst pay taxes on It. Very true, pYuridri ho
retained It III that State. Dut suuposc tlc takes
his kN,00U To Chicago, nnl PAYS that att1uuut
Tor d lot. ahh rcturns tn Connecticut with his
deed showing the tEuHsaction.-wiit the Asscss-
or there claim TIC right to require him to Lar
tax un $:ao.0uu io Tic State of Connecticut, pe.
cause l,is deed to Chicago property e. ous him
to lie worth that amount
Hut 1t Will be said that Is not the .h,e; lie
loa,Icd tho money au1 has taken a note and
inurtgaEc. on which he draws an interest, him
self still llvin. In Connecticut and under is PRO
lection, aud should be subject to tho tax There
Is no IrcoH,c-tax law now IN cxt.teacc II this
country, ~ no tar can Q levict On b. interest
ns incvn,e. THE bond and mortgage may stluw
Afr. klfua,d 10 be tnomfnai'y) eorfa se0,000,
but tic actual money IL Inrc.tcd In
asM under the protection and laws Of
tlls State Of Illinois, subject tn taxatiun,
might ihaye iecn made between Alr. kir,land
auu tlle borrower In Ch1czUu tuat he, Mir, X,
should pay the taxcs on tue &a0,0UJ; but hi
would lanliy &iaSn agreed to that. nnti mule
tue ail al tile same rate vi Interest q. III caAe
tho borrower paid the taxes: he would have r.
quirel IL higher rate vi interest. lie matters
u Interest and taxes aEc to bc considered By
the borrower and lender when making their
easce, thu State Ut Illinois, md the county and
city where the property Ia located. having the
sole right to levy and collect the taxes OH H.
w"uld not recognize anv agreement bctwecn
tue parties. nor a.ycpt either u being reapo,,s-
blt for the taxes, but would took 10 aud holt Tie
pru}xYtA and, II tho proper representatives of it
it'll not pay tic tuxrs In due time. then thr
property %ouE.l y. y bs sold tyr the taxes due:
Is reasonably sure of collecting taxrs IN that
e21,0U which 1t Is stated was invested In i'm
prayctasnts % o. property Fl chitago makug tue
'1pefty suDleSs e sat neh fsater assss.,
The right 10 tax the saule S23,0U0 In that STATE.
uu the Erosl'ia tilat The rulHs Is there iu tAe
shape of "bond nnl mostgagc." II a tdeyr
Ht rsal estate !t, shol b. taxed for more thap It
ihe tnxcs due, tic State must loso the differ
cnee; IL, CiHm can be niale against atl InIiYii.
.iul for the balay:, ~ Il Was the property that
osd ;.,s IT, ~ tax: How nay ee IN regard to
Impression IL. that the property taxed,
whether personal or real. il the property
70 ee levied On sud sold. Suw, suptnse
a ae a, s letuseI se5ts, t y al M
u. 1t to tllc 6tatc Ut Cmnccteut,-It would br
In order then Tyr tho State nj conucrtIrnt to
eeize t'c " bond aud mertgage." md sell IL fvr
would 1t bringi What would the purchaser of
l. lo to draw the Interest: or, In case Ut tile r.
tusal 81 the mnrtsaSeor to bay OF to recognize
lliu. how would la proceed to turc"lozc tic
tnortgars and vt possession Of tho pro,,ertv,
II he be Q citizen Of Cuuucctlcat, aud All adyy-
cate Of double taxcs Il hardly think any une
else would invest III ~, hc would Of course ton.
lou9 % he held tho ralers; and, brlns
ra'ly iook to tue ~~tt statc Of G couucstira. sa
for protection: an Il Is .,ot 10 be doubtc.! that
thu bond fur him. even II II required the send.
Ing mn army IL CAeago to enfor.c It's .iecrcv.
anl no lawyer. anA That nlay account for uly
mt bcing Iblc 10 fte how else the Stat" of Ton
nect!cnt ran colleet taxes Oh that $4,000 III case
Mr. kittlanl has nnthiug but that note and
m"rtcasc which the statc taxes on sao,0oo A.
Beesmrnt.
suppose Ms. Kirkland mase loan Of his
anil mortgage as stuffed hut, nsicnd ot tue Tor.
rover Investing the tnollcy in Chicngo, h. went
~ Connecticut aud purchased land ttiern witt,
that same mot,ty, and, In, addition to that,
morc. which he invested ii improve
inents on thu Connecticut laut. anA then
returned to Chicago, wllrru nc continued to pr
citizen. The assessment on both pieces of
fort, with ,U00 aIiei fur the Improvements.
SsLl!, Mr. kirkland would hold hi tund anil
mortgage M tho Chicago property for money
loanrd. which WIS takrn bark as,'l iprcste'', and
SUBJ ut 10 taxation in Connecticut. Would It
be Just 10 require him 20 pay another tax on
tic sac .noneY, lcc.lusc lie holds the evidence
OF debt Tor tic money loaned and known to bc
tarcd In the same ulacei lit that case, the Chi.
cago tnatl might bc called on by thc stste uf
l'l1uols to pay taxes Oh the extra saO, O,OJ0 l,r
tuck Iron, here aud Invested iu improvements
on the Connecticut laM!. thus payin: ta1e. IN
the aame 1nooey in two States. F. ID. W.
70 sA* Editor q tn Trthust,
CnfcAao, Sept. l4.-Justiee demands that
taxes be levied aKatu&t property IN Illinois In
the following manner:
a owns property waived 1t $4,000, upon
which has loaned s., ,OU,-I, being resident
OF Connecticut. a slluulI be taxcI upon sl0,-
0ul, less recorded dcbts acasust. the sane; and
Il should be taxfi uJUn thu $5,00 ipterckt
which he hultls III tho property. This IL lust,
fur Is afforded prutcit tton at his inteEcet by
she Whole power vi tl.e Stale " Illinois, both "a
to "p5uleetlon Vi his noFtgage. entuscsxncnt Of
his rights, and ,ayancuI Ut tue debt, aud also
agaInat damage u destruction by lnobs."
1t would undoubtedly 10 unjust tor Counocti-
cut to attempt the collection Ut taxes ,,,ou that
which represents au interest 10 property located
tn foreign stats, n It a!Ionia nu protection t.t
the !rnperlY IN any way, Shape, Or sanuer.
Hut tho State Of Illinois dues atf.,sl that prtt-
scction " every tespeet; atnl, although thu