The state capital., 1891-09-12
TAXATION IN ILLINOIS.

Attorney -General Hunt 1lves an opHhon
on the Assessment of Railroad Property
Action of the Board After Receiving
the Opinion.
equalization asked the attorney gen.
eral, by resolution, whether it is the
duty of the board to assess at its fair
cash value all property over which it
has original jurisdiction, such as the
property of railroads and the capital
stock of corporations, irrespective of
the fact, prusuming it to be fact, that
all other classes of property In the
state are assessed at rate less than
their fair cash value. The other day
Attorney-General Hunt filed the fol.
lowing with the board:
THE OPINION.
In consider ng the matter involv I'd i'm tho
foregoing Questions, I have examined, "A
carefully as my TIME would permit, all the
decisions of the supreme totirt of this state
relating to statutory provisions to which
these questions refer. and the conclusions
reached are based on such investigation.
Section T. article IN of the constitution q;
this state, is rs follows
The gem raj assembly shall provide such
revenue as may be needed by l,vying a tax
Dy ValuitlOn. so tnat every person ana cor
poration shall pay tax in proportion to
his, her or its propcrty-such vLlue to be
ascertained by some person or persons. to
be elected or appointed in SUCH manner as
the general assembly shall direct, and not
otherwise.
1t is manifest that the principle t,f proper.
tionate taxation is at the foundation of our
revenue system. and the constitutional in
tention with reference thereto could not be
more plainly expressed than it is in tho
foregoing provision. The general assembly,
in the enactment of the revenue law, at
tempted to give force to this cardinal prln-
pie of the constitution.
Section 3, paragraph /, of the revenue law,
provides:
All personal property, except as herein
otherwise directed, shall be valued ut Its
fair cash value.
Section 4, paragraph l, provides
Esch tract or lot of real property shall be
valued at its fair cash value, q tiinatcd at
the price it would bring at a fair voluntary
sale.
These commands OF the law are so plain
and specific that they need no interpreta-
tion, and local assessors, by section 80 of the
act, are required to make oath that they
have so assessed the property.
Paragraph 4, section 8, of the law, contains
practically the same command to the state
board of equalization as to the manner In
which the capital stock of companies and
ASSOCIATIONS OTSdnlZeu unuer the laws Oh
this state shall be valued by said board. 1t
is required "tO ascertain and determine 0
respectively. the fair cash value of such
capital stock, including the franchise, over
and above the assessed value OF tile tangible
property of said company or corpor ,tion," "
The commands of the law to the local as.
SCISSORS and to the state board of equal "a I.
tion are equally specific. VIII the fact that
one, or any number of local as SCISSORS, has
foi tnI To tt,os Lat r
law, to assess the property in his township
or county at It's fair cash value, release
another local assessor from the perform
ance of his duty, as required by law! Ger
tanly not. The failure of one officer to dis
charge his duty has never been regarded IL J
a valid excuse for like failure on the part
of another officer. Will then, the failure of
local assessors generally throughout the
state, to assess property ut its fair
cash value, as implied in tho first
resolution, release the state board of
equalization from assessing the property
which it makes it its duty to assess, in the
manner provided by law? 1t seems to me that
this question, when prOpounded to an officer
whose power is only advisory, and has no
power to pass upon equities or to consider
the results of obedience to the law, must be
answered in the same manner as the one re-
l#ting to the duties of local assessors. 1t may
be urged, and it is evident that the failure OF
local assessors to assess property as com.
manded by tho law, and the performance OF
that duty IN accordance with the law by the
state board of equalization, will destroy tho
principle of proportionate valuation and tax.
alton which is the foundation of our revenue
system. This may be all true, and yet the
answer to it must be. that the general as
sembly, in providing that all property shall
be assessed at its fair cash value, has adopt
ed the best basis and the surest means OF
securing proportionate tIxatOn, and tho
fact that one officer fails in his duty can be
no justification for q like failure by another
officer To admit that general and explicit
provision of the law may be thus nullited, is
to destroy the law as Il rule of action.
The encouragement then quotes a
supreme court decision in the case Of
the Illinois e st. Louis Railroad and
Coal Co. VS.. Stool1ey, 122 Illinois Re-
ports. 35S. 1t is his opinion that, while
it is the duty of the board to equalize
the assessments made by the local as
SCISSORS, the board has no power, by any
process of equalization, to assess the
property of railroads and the capital
stock of corporations at less than their
fair cash value. In conclusion he says:
Apparently, then, the only duty of tho
board with regard to such property is to as
sess it, and in order to properly do so it is
authorized to adopt such rules and princi-
ciples for ascertaining its fair cash value us
to it may seem equitable and just.
ACTION OF THE BOARD.
The indications are that the board
will not heed the instructions of the at
torney-general The following resoiu-
ton was introduced by Mr.. Yantis, and
adopted:
Resolred, That it is the sense of this board
that all property assessed in this state sh Ill
be so equalized that it shall pay its just and
equal proportion of the burden of taxation
The action of the board means that
the property of railroads and the capi-
tai stock of corporations are to be as
sessed on 25 per cent. basis.
Victim of Circumstances.
Walter Foster, a prominent business
man of Maquon, was arrested the other
morning and lodged in Jail at Gales
burg on charge of forging n check fo1
5000 on bank in Nebraska City, Neb
An officer was present with a requisi
tion to take Foster to Nebraska. Fos