, 1879-01-19
THE REVENUE LAW.
Explanation Of Them by Corporation
Counsel Bonfeld.

ClhSS VI w et4G EltEL the
present revenue system is radically aud inher-
entity wrong: that no modification OF the pres
| ent system will meet the requirements of the
public; and that the entire system itself must
| be changed. Persons holding such views nav
be expected to oppose any amendments to the
present law which seeks either Temporary or
permanent relief, and insist on the appointment
| of q commission by the General Assembly 70
thoroughly examine our entire revenue system
aud report an exhaustive bill to the next Gem
eral Assembly. As have anticipated the chief
opposition from persons holding these views it
is but proper to state that it is very doubtful
whether, in our State, tue system generally
adopted for the collcction Of our taxes can be
radically changed. To better our condition ma
terribly it wilt be necessary to
AMEND TIE CONSTITUTION
OF the State SO that the useless and cxnensive
formula Of procuring judgment for taxes can
be dispensed with. This is the great radical
difficulty In our tax system, and yet this Ia re-
qured by the Constitution ITSELF. 4 great
change for the better may be accomplished in
the assessment and co1lcction OF taxes on per-
sonal property in The State. and u law in the
future nlay he devised under which, by
iudlcous system Of licenses aud by taxing the
occupations, the present system may be i'm
proved. But these schemes, seeking to amend
the Constitution SO rs to permit cities of GER
tain class to levy and collect their own tax,
under their own assessment: and without certi-
flying the amount required to be raised to the
County Clerk or anY other general officer of the
county, and also to amend the Constitution so
that it should not be necessary, in order to sell
property for j delinquent tax or special assess
ment, to first procure an order Of Judgment of
some court Of record are always agitatcd shortly
before the Legislature convcncs, discussed by
sVasns during the session in the news
papers, IN aftcr-dfnncr speeches, ut clubs, and
on street corners but have never yet resulted in
accomplishing anything, or even In creating au
organized attempt to accomplish the objects
discussed. The bills we hive introduced aud
tine passage OF which we seek assume that the
Constitution OF the State will not be amended
So as to permit any radical change III our rcve-
nue system. We have attempted only TO make
such changes under the Constitution as are nee
essary and will cure
THE RADICAL DEFECTS
of our present Revenue law. Under any system,
1t is necessary, III order to save hundreds OF
thousands Of dollars in the collection Of the
revenue to tic cities throughout the State, that
the process for the assessment and collection Of
our taxes should be commenced in the year pre-
ceding the year for which the corporate ex-
pcnses OF which tue taxes were laid, Instead of
during the year itself, as at present. To this
proposition every person in the State vino will
consider our revenue system will agree. We
now commence the assessment and collection
OF our taxes By placing the assessment nt-books In
the snme year for which taxes are levied, and the
year cioses befure any considerable amount Of
taxes is collected, even in cities where the fiscal
ycar commences in april instead Of Jan. /, as
with us. All the larger cities Of the State have
reached their constitutional limit OF indebted
ness aud caunot borrow money to reach their
expenses; and SO, operating On IN empty Treas
ury and without the ability TO borrow to pay
corporate expenses, tho only resource left to en-
able them to carry on the Government is 10
issue orders payable out Of The taxes Of the cur
rent year when collected. II tue taxes Of the
current year are not collected within reasona-
bic time after the orders we're issued, OF course
the orders themselves, not bearing interest aud
the time within which taxes will be collected be-
ing an uncertain quantity, the orders them
amount of discount will be In proportion to the
length OF time they are to run and to the uncer
tainty as to the time OF the collection Of taxes
Such cities being also ntclled to make con-
supplies. and to meet other current general ex
pcnses, will b. compelled to pay for all their
supplies, purchases, aud contract obligations in
these reyenuc warrants. Bidders, IS
EXPERIENCE IN THIS CITY
teaches, will charge them Is to 20 per cent more
Tor their supplies and for contract work than
they would if bid in cash., When We consider
the amount OF money annually appropriated in
Chicago alone for current corporate expenses
we can form some idea OF the amount OF public
funds which must he absolutely wasted under
the present tax SYSTEM Of beginning the yearly
i'll May OF the current year, and be-
lug unable to complete the collection Of taxes
for that year till November next-a period Of
nineteen months. This public money is abso-
lutely thrown away. There Is no constitutional
objcction,-there is no reason why taxes levied
for any year cannot bc collected within |
six or eight months after the commencement Of !
the year. and that without exploring any un-
known territory, without treading upon danger ]
ous ground, without unsettling any Of the de- |
cisions Of our courts interpreting our revenue
7,1 1nr. .ncSno S1a3f f,-f