New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-02-11
CHICAGO'S REVENUE LA w.
DISAPPOINTING RESULTS FROM A MEAS
URE REGULATING REAL AND PER-
SONAL ASSESSMENTS.


any other city In the world. the valuation of it's
zeal estate steadily decreased to point where it
became impossible for the city and county and
other taxing bodies to get sufficient money to
escape the yearly danger OF bankruptcy. The poor
man was always paying his just proportion Of tax
alton. while the rich escaping. and had
become the prey of dishonest and extortionate
SCISSORS 1t we'll known fact that owners
OF valuable real estate paid yearly tribute to the
assessors and the tax hxers. whose number
legion. Men who belonged to the Civic Fedora
ton. who accredited with being Chi
cago's first citizens and who posed
formers were known to pay high prices yearly to
escape just taxation. Men who occupied the office
of assessor In the five towns constituting Chi
cago became bold in their operations and retired
from office rich men. The matter finally became
such a stencil in the nostrls of the public that
assessor was pulled up in his unconceaed course
OF blackmailing and brought before the criminal
courts where he was exposed and branded as
felon
Then the people thought it high time that some
relief be obtained and that Chicago shake off the
shackles Of antiquated taxing system. 1t was
recognized that ii not much revenue
law Chicago needed it new machinery,
constructed that ii could not be fabricated by
grease" applied through the tax fxer The
enue law passed by the last Legislature there
fore, not new law. far the production of rev.
enue was concerned. but it provided new machinery
Tor the eVying Of the assessment. The public agita
ton crystallized largely through the Real Estate
NAAN 5000
Board and the Civic Federation In December,
1897. a citizens committee appointed
posed of the following John B. Farwell, Edison G.
Keith. John s. Miller, John P. Wilson, w. X Ack-
erman, d. d. Healy and J. Carroll This com
mittee was instructed draft a law which would
give the city relief Pliny B. Smith was selected
as attorney for the committee, and after weeks OF
patient labor he submitted the draft of a bill.
When the measure completed it applied only
10 Cook County, but when it was taken to the
Legislature the country members insisted that the
country also needed relief. The bill was there
fore taken in hand by Mr.. Smith and /. Y. Sher-
man, of Macomb, afterward Speaker of the House,
and was broadeEed and rearranged so as to apply
10 the entire State When conditions demanded
something for Cook County which would not apply
to the rest of the State the section specified that
il was applicable only to counties having a popu-
laton Of $4,000 more
FIVE ELECTED ASSESSORS
The Real Estate Board helped TO lobby the meas
ure through, and when it became a law there was
great rejoicing. The law places the levying
hands of one Board Of Assessors made up of five
members elected by the people. Heretofore the
assessment Of each of the towns in Cook
County made and levied by seven distinct and
separate organizations at the head Of which was
the town assessor. The result was that each
assessor monarch IN his own town and
there was absolutely uniformity in the valua-
t ton OF personal property and real estate AS
cording TO the various ideas of the assessors and
North ToWn rate of 10 per Cent mhe nbta Inc
that of the South Town was likely TO be u Is
per cent, and vice versa.
While under the law it was impossible abolish
the office of Town Assessor, mis- duties We're taken
away ana given 10 the new Board, MADE up OF
men from each of the great divisions of the city
the herculean task of listing and assessing all the
property IN fhe county, and it was figured that
Soma be from S rb Il s fo4 v for 5 the
from other sides Of the city would constantly have
Assessors the law created Board Of Review, con.
sisti1g OF three members. This body partakes of
all the paraphernalia OF court of justice. 1t
under oath, and the law provides that its sessions
shall be open and free TO the public To this
ment made by the assessors and to and
alter their hg9res as it may deem advisable It
law that double check had been put upon dis
ended Jay u ''e IAN iiAe' H'u
An impartial Judgment is that both Of these
ends have been attained by the new law. One
trouble in its administration has been that the
crazy beginning ana talked boastfGiiy of the
billions of valuation Cook County was TO get
disappear there was murmuring from some sources.
The crooked politician Wh0 saw the army Of former
with pulls" who had hitherto been able "fx''
the assessments of certain constituents Joined the
OPPOSING THE WORKINGS OF THE LAW.
Every possible stone placed in the way of
the successful administration of the law. Owing
TO the shortness Of time the assessors had a task
before them that would have staggered a less de-
| termlned set OF men. Considering the circum-
stances they did their work estimably some say
! While others say it was shocklngly done At any
! rate, II showed a decrease in valuation in real
! estate for the entire county amounting to more
than S600o0000, while the increase in personal prop
erty was nearly as great the decrease in real
estate. The assessment this year was made in
the case of both real and personal property on the
the two boards there developed a great deal of ap-
Parea a JEALOUS ana severe criticism The Board Of
charged the Board of Assessors with having used
real estate were ef to the IN
OF a eommtfee Of real estate men appointed by
the Real Estate Board, with a result that values
IN TIE downtown property had decreased by nearly
The Board of Review succeeded in raising the
personal property by about s15,OO0OOO assessed
the time specified in the law Tor the turning over
OF the books 70 the County Clerk had long ex-
consequently the Board of Review had not the time
70 Te1eW the real estate assessment public
ham OF the Board to the effect that the Board was
Pacd 3n Cook County re e4 had 95 len
stances. notably in what is known as Loop prop
/ rected the following year. and the people were
asked to abstain from final Judgment Attention
not what it ought TO be In all respects it at
trbuon Of the BY prec2es aq In the
city would result in better assessment the fol-
satisfied to withhold Judgment when along came
me Supreme Court and set aside Section 40 of the
Heinz Th q sfasksr s9u gvaR o in
upon his refusal TO turn over his books on the
ground that the law Illegal The section
declared invalid refers to the rate of taxation and
this portion of It is follows:
The rate of county taxes throughout the county
taxation in the municipality or taxing district
IS bpbesf TO neg cent w Inv SIen aggFegae rate
me leVles certlhed therein, exclusive Of State