The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1885-12-26

by presenting the facts set forth in the ac-
cOmpanying papers and ask your honorable
body to take such action as they may think
proper And we, the committee, recon-
mend that the county attorney be instruct
ed to commence suit for the recovery OF
the county tax now due from Michael
Byrne and Mrs. Cody, of La Sale, as re-
ferred to in the accompanying papers.
J. j. MARSH,
G.. FISCHER,
j. 4. MCMULLEN,
Committee.
Assessed VALUE OF LOTS FOLLOWING FOR lsSs
Lot In block 4, Ia .t8as 90
Il 4; . ..... .,.........,... 800
The above described lots sold In March, 1885, 10y
Michael Byrne to WIN. G. Brown for = 500
Also lot and ei0it Of lo lend e7Oft of lot ! Al IN
sosS " as above described were 'O'' Nov l. 1859 V
Total amount of back taxes due on the 10 lots
described in Mcnacl Byrncs affidavit, ....... Sulr9
Amount received rom sale ...''.''....'.''. ia W
Total loss on the sam @ ., '''' S ss ii ~
Also on VIZ of lot 10 in block i2i the back tax was
ti3lsoo. 1000,
Iotal ' 0a1 99
Tie assessed value Of the above described lot was 81
5000
STATEMENT OF JUDGE GILBERT.
Section JOB of the Revenue Act provides
that whenever the county judge, county
clerk and county treasurer shall certify
that the taxes on forfeited lands equal or
exceed the actual value of such lands, the
officer directed by law to expose for sale
lands for delinquent taxes shall, on the re
ceipt of such certificate, offer for sale, to
the highest bidder, the tract or lands in
such certificate described after first giving
ten days notice of the time and place of
sale, together with description OF the
tract or lands so to be offered
The statute nowhere specifies the man
ner in which the officers named shall as
certain the value of the forfeited land, and
consequently, having the duty to perform,
they must adopt such means OF ascertain
ing the value as are consistent with the
provisions of the revenue law.
BY Section of the Revenue Law it is
provided as follows:
"a. Real property shall be valued as
follows
First Each tract or lot of real property
shall be valued at its fair cash value, est
mated at the price ii would bring at II fair,
voluntary sale
The assessors, being sworn officers, and
being required to verify their assessment
by an affidavit which declares "that the as
sessed value set down in the proper column
opposite the several kinds and descriptions
Of property is, in each case, the fair cash
value of such property and ample pro
visions being made for the correction OF
their assessments, when complaint is made
that they are unjust, there is no reason
why the county Judge, county clerk and
county treasurer, when required TO make IA
certificate under Section 2O3, should not
ascertain the value of the land in question
from the assessors books. Especially
should this be true when the statute points
out no other method and makes no pro
vision for any other kind of an investiga
zion. The law presumes, until the contrary
appears, that every pubnc officer properly
discharges his duty, and the judge, clerk
and treasurer must necessarily apply this
presumption 10 the return of the assessor.
In the Cody and Byrne cases II appeared
from the assessors books that the taxes
due upon the lands exceeded their value,
and that being so il was the duty of the
judge, clerk and treasurer TO make the GER
titcate. In addition, however, To the As.
SCISSORS return atlidavits were presented
showing the value of the tracts in their then
condition 10 be less than the amount OF
taxes due. These atfidavi,s were not strict
ly necessary, but were required by the of
ticers named as matter of precaution on
their part
The certificate being made 1t became
the duty of the county treasurer TO adver
tise and sell the property as provided by
law. This duty was imposed upon him by
law, and II he properly advertised the
property and struck it off to the highest
and best bidder at public sale, he is not re
sponsible for the consequences. This
manner of getting rid of the lien Of large
amount of taxes for small amount OF
money Is provided by an act Of the legisla
ture, which the officers named are required
to execute without regard 10 whether II II
good, bad or Indifferent
The question as ~ what the remedy OF
the county Is In such cases, II there be any
remedy, Is one that may easily be deter
mined by the county attorney, TO whom !
properly belongs.
AFFIDAVIT OF MICHAEL BYRNE.
STATE OF ILLINOIS, ss
COUNTY OF La SALE. ~
Michael Byrne, of the city and county o
La Sale. and state aforesaid, being frs
duly sworn on oath, states that he now !