Chicago Daily Tribune Newspaper, February 9, 1874, Page 1

VOLUME 27, LIFE !KSHRANOB. STATEMENT OF The Mutual Lifs Tnsurane 0 Comamy of Now York, . 8. WINSTON, President, FOR THE YEAR ENDING DECEMBER 3, 1873. i ANNUITE ACCOUNT. e o ARN. PAT'TH, floge dan.1, 1o b b hrRats 855,376.00 B ACCOUNT. $201,b01, £ m 5 66,509,618 Miun' At ool S, ot| AL ol g DR. & REVEANUTE ACCOUNT. 7o Tiaianoo from Inst aoconni & 50,074, 481,51 || Ty pald Death and End To Promlums rocolved: e 7Bl b Lh R Uetos, To Interoat aad Routs peedl 14 | R4 {'.Zifl Bividendn.: By Jiald_Surrond By paid Compalsions i Ty ot Ee s 8L atanoo to Now Accauiat.. 77,730, 89,57 DR. 5 1{esarve at-¢ pot vent,. o Glalms by Doath, uot. ‘F'o Post-mortem Dividends, To Premiums paid in advano To Burplus accrued on Tontis 7o Undividod Surplis.es (ERTIR TN 612584 20,520,10 8,727, 786,03 BATLANCE SEBBET. OR. 18y ionds nud MOVEbiT -womrerss oics 30 - B Uhitoa™ Seaton basd Now Vo " tatas v 5,067,883.00 Htoeke, vo.. By Real Estato. 403, By Cash In Ban! o s torui 9,224,061,84 Tiy Interost acoruos 923,67067 Ly Promiums doforre 1,007,014.58 By Promtuma in @ansil, principaily Yor Do- GEmbOr, ... By Dalanoos diia By Agon m!fll:x;x!;‘h- Undivided Burplus a Dividend will bo apportioned to each Polioy which sholl be in forcs at its anntvor. Thave carofally sxamined the foregoing; Statoment, and find the sanae corroot, January glat, 1874, ISAAC F. LLOYD, Auditor, ND‘H.I.—-E: rocent aob of the Tmsteos the-mombership of vos. this Company {s limited to one hundred thousand tnsured TIRUSTEREES: TREDRRIOR 8§, WiNATON) JOHN V. L. PRUYN, JIENRY A, BMY’ it 1, McGonby, WiLLIAN, BAMUEL D. BABCOOK, DONGE, Foavors Sxmpy, J. ELLIOT CoNDIOT, Thnes O, THE, ; u 1.'GiikeN PEARSON, i GEOTOE 8. Co 1E E WiLLIAM BETTs, WirLzaa R, VERwys, GEo 8 Rioanvhom® JOUN WADSWORTII, JonN K. DEVELIN, ArEXANDER H. RIcE, BAMUEL K. Rrnoutts, ¢ MARTIN BATES, W, I, BAticock, SAMUKL M. ConNiily W F. RATONIFOID §ramn, 1L.UcIUB RODINSON, M. A, BAINES. frxiroun L, Husren, FREDERIOK H, ComsriT, W, SMITH BUOWN, OLIVEL 1. PALMER, LEWIE MAY, IuemAup PaTICK, HeNny AVIiZS, OLivEn HARnIAN, WiLiiax H. Poriiay, Tucuaro A. McGunpy, T10MAS DICKSON, RICOARD A. McCURDY, WM. H. 0. RARTLETT, Vice Prexident. tuar) Jou"senc‘r'efly‘?“mr’ Ve I8ax0 L. Krr, M.D.. G. f. WINSTON, M.D., dfedical Ezaniiners. MERRELL & FITRGUSON, Detroit, Mich., Gouoral Agents for Michigan, ‘ Indiana, Illi nols, Wiscousin, Tows, and Minnosotn, O. CRONKIIITIZ, Cor. Madison and State-sts., AGi ENT FOR, CRICAGO, " DRY GOODS. GOLDEN PPORTUNITY GEREAT Anmnal Clearing Sals. RETATL DEPARTMENT OF CARSON, PIRIE & (0, - TIADISON AND PEORIA-STS, wreserved snle of on s of '”'éx':’:‘;‘fi’rfis?.’;fi& finest assortmonts af DRY GOODS In tho Wost, at such sacr.iflco in prices m 3 will insure tho speedy disylosal of the en - tiro Winter stock. TheGoldenOpportunity For thoso who caro to WOONOMIZE in purchasing. Cheap Dress Goods Tables, Table No. 1--At 30_cents; contatus Co lored e Mon:‘ir Lucu‘t’ml?. thdrigu oplins, Valor cias, 1y ol ca. nglo No, Dot 28, Gonts; contuins T ‘en e O s, “Fion. Hrooade, Mol 1aira, Lustro 'oplins, cl T . s Ohshmeros Sorgos, &6., mostof (hem Aorm- 6rly nold at 80 conts, % Table No. 3--At, 30 cents; containe Fig ured Grope Olothis, Plain Serges, Satin Stz ipos, and ‘euefl\molothnnu oice shades § | Toa bargains, En‘f‘pfiguu Cloths i\"%i‘zxxu ggugg‘%t; o yard up- ‘wards ; _an enorm e French Merinos, choico shades, hoavy and fine qualities, at 50 and 0b conts s 'yard and upwards ; slmost half price. Lyons and Irish Poplins below cost, Blwox Alpaons, the best and finest make . im- ported, from 25 cents per yard upwarde, Grent brrgains in Blagk Onshmeros, Tolt Bkirts, 75 conts, 1, and upwards, Binc: Silké, gomuing iiported, all silic, nt 20 cents, $1, $1.9b, $1.60, $1.75, and $3, tn- doubtedly tho c&mns\mc £00ds in the oity.. Qolored and Fancy Silks at o anorifice, Real Lyons Olonk Velvets, 28-inch, $03 3 2- inch, 510, $11.60, and $13; worth $13, $1 .3, 518, and $18, Bargains_in Linens and Hous: - keeping Goods, é Cottons and Sheetings at inteir- esting prices. Bargains in Flannels and Wooll- en Cloths, . Hamburg Embroideries at a great sacrifice. Madison & Peoria-sts. GENERAL NOTIGES. HOTICE 0 THE PUBLIC. At mesting of the umdersignod, Coal Dalors of thin uply. voted it horoa hand S P ATS TR YITEN GRDERED, the ubject. hicing to lessen expenso of the businoss by dispeusing with olsbior ani 5 protest thmacivos frm sponiton by ) Grudit. P et Law: DIAks, Wiohoiieo & Co., 12, L. Todsteom £ Hguons Gy Bgp G0 AL Ty AT 4,05 Nt 4 o W, 1. onggn, tior & Lo O. 5, ebardin & o Dior & 0., Metarry o, athaway, ilardor & Coor bu;ifl"«lr H Hador, twoll Hros,, H. Haie & Co. tt, Nolx W A 1 11 o B8 Ghoktar & Co., d.' D, itons, Vass & Susdac Tivaus, Nell Hirds. NOTICE. Aftor February 1, 1874, tho promium upon purchs TAX OERTINIOATES, hold by the clty for elty taxes of 1673 will bo ralsed to 5 PER OENT, Chicago, Jan, 20, 18, B, 8. HAYFS, Comptroller. SHOW CARDS By A, STEMPEL, 183 Madison-st, ‘Will be oponed to tho Travoling Public | On Monday, Feb, 16, 1874, All old friends and patrons of the House, and tho traveling public generally, are ro- quested to givo tho proprietora the opportu- nity of showing them that the “Now Tro- mont” will be kopt in o style and manner that will rank it in the future (as in tho past) as tho Hotel of Chicago. Yours Respoctfully, JAB. & 1RA. COUCH, FProprietors, MEN'S FURNISHING GOOD: SHIRTS, Collars, CUEE'S, WILSON BROS,, 67 & @D WASHINGTON-ST., CHICAGO, And Pike's Opers Houso, Fourth-st., Cluctonat ARTISTIC TAYLORING. AN s P A AN NS NINETEEN days more in which we sell our goods at 10 PER CENT DISCOUNT. Our Spring Goods are now arriv- ing, and our Spring Fashions are issued. “A word t0 the wise,” &e, ELY & CO. (Established, 1854,) COMMISSION MERGHANTS, o e DR, C.T.WHEELER & CO., General Commission Merchants; Room 17, No, 126 Washington-st., (Exchazgo Placo), CHICAGO, ILL. REFERENCES—Unlan Nationa] I g golitan National Biak, Now Yot ey o O Now York: National Hovors Bank: Hoston: Meroi National Hanl, Louls: Nntiunnl Bhiladoiphin: Merchants" Nattonal Baak, A Farmers' & Morchants' Honk, Lalimoro; G tomal fiank, Pittsburgl; Eabk of Californt oico, Cal. STARCH. T, KINGSFORD & SON'S OSWEGD STARCH, 998--1,000--PURE. TIE VERY PERFECTION OF QUALITY. Vamilics, Hotels, and Laundrlos VERY M Pl b gooder” Bord by all Grosorsr 0T LOTTERY. $300,000. Copital Prize, $60,000. Missouri State Lottery. Grand Single Number Schemes Drama tholast day of ovory montir. &8 Prizas, smiount- Ik to 830,000, Whalo tickats, 8107 Jiulvos, &, Sond for giroular 10 MURKAY, MILEGIE & GO., Doz’ 243, St FINANCIAX ROBERT WINTHROP & 00, No., 18 wn" it,, N R\’B e Lot a, allst., Now k, T 1" AR GBI i a B }‘“U'l;ll"l'", and trsnsact o lfilllllnl Dankiog and Hrokerage Notice of Election. | g of tho Btockbolds f Tho Veesol i0ld_og Tuosd: of auid Compauy, wili by )., 1874, { Audrows Ityorson's, 34 Howth 3 oroloak Rocnof tavdags 5 PARTNER WANTED, ‘With $20,000 to #23,000, olthor Aoct! hy Yo vtns sl b el it oo, it 8 s Addros N'S, Fribuac otige,” °'c¢ Mstnese proforredy The hituy CHICAGO, MONDAY. FI - TAXATION. Assessment of Personal Property. : Differing Results of Town and City Assessors, Instances of Remarkable In- congruities, Opinions of Officials Concerning the Present System, How It Results in the Selec- tion of Inexperienced Men. Views of Private Citizens on the Subject. llow They Make Up Returns of 2 Houschold Property. Manner of Dealing with Assessors, Plan Suggested for a Radical . Change, Taxation of Personnl Property Abolished and Licensing Substituted. Inorensed Amount of Revenue Raised, and the Cost of Collection Greetly Diminished, OUR ASSESSMENT SYSTEM. Many thousands of the mos¢ enterprising cit- izens of Chicago are, and havo long boon, in o stato of war against the existing system of moking tho nesessmont on which State and county taxes aro lovied, as practiced hy tho Town Assessors of this olty nad thoir deputies. Unfortunately, the law under which theso ofit cinla act is not very definito as to the mannor in which aescsaments are to bo made, and under that law, as it now stands, there can bono hope of immediato roforn:. LACK OF TINE, It may bo ag well to Inform the averngo reador that, whilo the Uity Assossor bas chatge of the areossmonts for municipa} purposes, tho Town Assessors do that duty for tho Stato and county, having to do a complieated work in an absurdly short spaco of time. The City Asses- asor is elected to sorvo for two years, the Town Asgossor for ono. 'The procoss of amscssing . thoir districts commonces on the 18t of May, and their roeturns are to be mado by the middle of ,Juns in each yosr. This gives them just six months in which to estimata tho taxablo property, roal and por- sonal, of a widely-oxtonded or donsely-orowded territory, In the matter of ) ’ ASSESSING REAL ESTATE, tho difiiculty is not so embarrassing, becanso n man of average intolligence, with tho schedule of the real-estato markets bofoto him, can mako a very fair ostimato of tho taxable valuo of grounds nnd buildings, secording to the front- age or tho matorial cmployed in the construc- tion of houses. Thereforo, this is tho lerst troublosomo part of tho Asscssor's duty, On tho othor hand, it is next to impossiblo for uny 1an, not exporionced in tho busiuess, to mako aven a tolerably closo estimate nf PERSONAL Ot MOVAILL PLOPERTY, such as rolling-stock, machinery, burdwato, -gro- ceries, dry-goods, jewelry, and” overything that comes undor the liading of merchaudiso, oquip- ago, andhousebold furniture, Granting & month to the Deputy Assousors for making tucir renl- cstato estimates, would leave thom ouly two weeks in which to make their returns of the amount of personal proporty within the limits to which thoy aro aegiguea. THE DEPUTIES, Mot of these deputics uro groon hands—mon cliosen, in most cases, not for_their nilicioncy, but for their polities. If thay have worked lard at thas disgusting farec ealled ' o town olection,” their sorvicos aro requited, on demand, by o Deputy Asscsuorship. They bave littlo or noidea of duty. Thoe wman question with most of them is, a8 to how much thoy can muke out of tho businoss in which they aro engaged. The fow among them who may Lo clessificd nmong perfectly honest people are so verdant in tho mattor of ostimating that the proporty-ownors Lhemsolyes must bo doponded upon {0 mako accurato roturny. 'Lho deputies cannot do it. FILLING OUT BLANKS. Tho mon of properly aro turuished with a blank form by 'tho Assessors, and this blank thoy aro obliged to il out, according to thelr conecientious cstimate of the value of thoir proporly, Vory frequontly tho large wholesulo firms mako no returns at all, and then the Assossor is left to his own disoration. He cun estimato the tnxablo property of a citiZen at twice its renl valuo, but, in such cnses, the merchauts and olhers who noglect their own interests are more to blamo than the bowildered ofticial, who victimizes them iecording to law, SUGGESTIONS, The following ate the suggestions and instruc- tlous given by the Assessors to porsons listing porsonal proporty : If you own personal groperty lable to taxation in mord than ono town or achool dlatrict (oxcont property in Uhe hunds of agents, and to bo lsted by thom), ko sopurate schedules of such proporty, according to location, 11 oou hiave personal property lable to tax within the limits of np_incorporated Villugo o eity, stute in schedule the nawe of “wuch villago or city ; and if you Duve, ulso, perwonable property llable to Lix Iyfug out- mde such limits, muke a separaio schedule thereof, even i it o in the same school district, Bo capochully, cureful o stalo correatly tho schioot istrlet tn which you oro liwblo o tax, f yon own hvo-stock or other personnl property connected with o farm uot situnted in the town or school district in which you reside, mulo a sopurato scliedulo of unid property ‘s of thu town and district i which sald fuvm s situsted, If, a8 administrator, wuardian, trustee, ngent, oit,, you ste required to list property in behulf of otriers, makie o separate sehiedulo Of such property. 1o careful to ppend, in the spaco for this purpose provided, such description of esch ftem listed ny will caablo tho Assessor Lo fix {te folr cash value, Mako s entriea fu the righi-lund colimn, hendod 4 Xair Casls Values, ole This 1 to be usd ‘ouly by the Assewsor, Espeeful caro shonld be exerclsed by tho person Ut~ ing, 1u Juaking the entriea i tho column on tho left, liended Amount (fufr cush valiue),” Tlolaw spocities tliat the poreou requirud to vt parsonal property shall ke *“u nehedulo of the numbery, amoiuts, quuntity, and quulity ¥ of wuch property, and that tho Asseseor sl ¢ determoand flx tho fulr cush valino * of the vatne, aud “ completo tho kehedulo by extending_ntich vahio in a sepurate column,” In tho caro, however, of morchuudite, matorial, monoys, oredita,' and, fidced, of ull the unouumeratéd property (froni itons 17 to b inclusivo), the owner's or ngonl’s_statement of vahio {or worth) 4 tho only metlicd of giving amount or quantity, and it {a, therefore, the duty of such owner or ugent, in tho cano of all mich ftonss, to stato in the prover Golumn, wecording “lo | he best of in eliof mnd judgment, the fole cash valuo ui voluntary ealo; or, 0 tho caso of mouoys and eredity, tho full umount theroot required to by listed, Tu the caso of bonds and stocks, and slhaves of capllul #tuck, note that provision s mado for siating fuce valttes In tho columa for deseription, and the ownor’s entimato of morliot or uctuul value #hould nppear in the “unguut " calumn on tho lett, ‘The vorson listing way nlso, ut his option, state, in tiso svno columu, his cstimato of tho fuir cash vuluo of horuoa, eattle, aud ofhier euumorated itoms by him lstod, This wifl, doubtleew, bo takon into necaint by the Assossorin fixing the asicusod valuo, und will be oepociully Smportunt to be stated fu all cases wh v Daily Teibune, tho Aesossor doca not poraonal ing, or viow o proporly u..t'e’é’,"“"‘““" tha porsen o Jubricf, ‘tho_ porson listing oy append, in the amount ' column on the loft, his own cutimate of tho fuir caph valuo of oll itenw from 1o 16 inclusive, whilo it in hia dnty 1o givo stich valuo Lo ftomn from 1 fa 90 nclusivo znmomhcmlm howover, thut auch statements do not determiuo tho aescasment), anil fo stato Loth tho faco vulucs and nctunt or nmrl«t ‘vnlues of bonds, atacks, ete, Addead to the forogoing are several columns of oxtracts from tho Rovenus Inw-porfeotly bo- wildering to tha unsophisticatod 1hasdes, and 100 boresome and timeswasting for the perusal of businoas-mon, who will not talk to tho intol- ligent Doputy Ausosuora auy longer than may Lo abeolutoly necoseary. MODUS OTERANDI, Bon.lu of thom say : * Lonvo mo the sohadulo, and I'll nve it filled out.” Tho eohodulo s loft, tho merchant forgeta all ahout it, and, when tho timo for roturn _comos nround, down goos the ostimate of his proporty on the Awscasor's books for double what it actually i, or, in somo eases, for cousidernbly less than cash valuo, JIOUBENOLD FURNITURM, The samo evil exists {u tho mattor of nssess- ing porwounl property in ptivato houses, Tuo daputy calls, an Y ag rulo, flnds tho pentloman of the mavelon #not b kome” o Indy of the Liouso i8 nervons, or, pogsibly, hopolesly at sen n8 fo the valug of thé fluo things In her n!mdox #o sho tells tho dophty to call again, This, lowovor, the myrmidon of the Rovenuo iny deolines to do,—not having over much timo at bin disposal. Tl ronult fa that ho makos his own ostimate—wrong on one side or the othor njuo timgs .out_ of ton—and procecds cases such - a8 thono that most of tho troublo arises. Whon the asseasment rolly nro transferred to the Collector's books, and wlien the lattor oflicial notities the property- owner that ho is taxed such n mun on such o valuation, and that he must come up and sottle, tho man of wealth is vory much nstonishoed, aud protosts that the whole businoss is o plain sys- tom of legalized robbery, atid forthiwith, it - the umount be large, o progeeds to couteet tho ?ne:. or, nt lonst, ho pays thw taxes undor pro 08! o VERY SELDOM, Bometimes a_consclentious property-holdor is under-cstimated by a blandering depuly, and, when hLe comes to puy his tax, he is sufliciontly honest to rectify the mistuko, and pay all that is logally dua unto Cresar, Vory froquontly citizens submit to be chented, Inadvertontly porhaps, out of o protty Iarge sum, rathor than go to the trouhlo of ln-luglnfi tho matter Leforo the proper tribunal. Thus, the existing mothod of maling tax-nayoss- monts is unsntisfactory in almost overy particu- lor,—go far, at lenst, as the Stato and counly tnxoa aro concernod. UESULTS OF THE PRESENT SYSTEM. The subjoinod tablo shows the ussossed valun- tion of porsonnl proporty in this city for Stata and county purposos in the yonr 1873, Tho State valuation 18 given asit was Lefors the 68 por cont was ndded by the State Beard of Equaliza- tion, and_oxtended on the Collectar's warrant- boolis. The city cstimates are 1ando by Doputy Assessor Gray,—an old haod at the business,— ond show what is considered the nearest ap- BRUARY 9 anch to n full valuation of porsonal proporty in tho municipality : DHY dooDI. # Mate and county, Cily, Fleld, Lelter & C 2985,000 $1,000,000 3.V, Farwell & C i Tiamlin, Hale & Charles'Gors: Garson, Yirie, Seott G000 C. & 1. W, Pardrilge & 50,000 Richardls, Shaw & Winclos 00,000 MILLINERY. D. B, Tiak & C 100,000 Gaga Brothcrs f 45,000 Faller & Fuller, 101,160 Hurlbut & Edsa 60,000 Lord & Smith, 5,150 Singer Company, 5, Whéoler & Wilson: 195,400 105,000 ETATIONERY, ETC. Qulver, Pago & Hogu + 10,000 60,000 J, W, Butler, . « 18,000 0,000 Bradner, Swiih & Co, L0000 10,000 100TA AND BHOES, Doggett, Baesott & Iiilla. 0,000 5,000 O, M. Fargo & Co. 3 30,120 W. Blair & Co. 100,000 EE, Laton, .. 13,210 Haydon, Kay & Co... 80,000 Edivin fuut & Son. 4350 J, W, Doano, e 2000 7 0,000 W, J. Quan, 95,500 #%v 39,000 0.1, Beck 2000 7 25,000 Amrloan. .. . 16,80 16,180 Unlted Statcs. 7,00 10,000 i Amee, Sherman & Ov, 000 12,000 Heith'Brotliers. .. X 120,060 COMMERTS, The foregoing tablo, ulthough neceszarily im- porfect, will serve to illustrato tho haphazard mauner in which our assosoments are mado, Oulver, Pago & Hoyne, the extensive stationers, aro ausonsed $10,000 for Stato and county pur- poses, exclusive'of the 08 per cout additions), which is not quito two-thirds of tho origiunl, und Keith Brothors, tho largost hnt, cap, aud fur dealors in the city, nre nssessed for 378,000 by the ‘Lown Assessor, and for $120,000 by-the city. 1t i snid, on what appoars to bo good authority, that they carry a stock of equal valne with thut of J. V. Tarwell & Co, Richards, Shaw & Winalow ure assoased for $25,0100, whereas their stock s ostimatod by the city at $100,000. 1t L hitherto beon a ‘rocognized principle that nesessmients for Stato and ocunly purpos- o3 should bo ot lonst two-thirds Jess than thoso for tho municipality ; but, oven taking that into considoration, the incongruity is still suli ciently obvious to show tho rottoimoss of the existing systom. OCharles Gossage & Co., dry fgoodu, wero originully assessod at & valuation of 103,000, but tho matter was laid befors the County Blourd, and thoy roduced tho amount to £40,000, D. B, Fisk & Co., the large millinory fradors, are aescared Ly tho State and county, oxclusive of the 68 por cent, at $117,000, whilo Gnge Brothers, another prominent houss in tho sumo busineas, are let off at the, ridiculously small figuro of 38,000, ‘Lho City Assessor, at modernts estimato, valued their stock a6 245,000, U Compnrigons might be drawn i this way at interminable longch ; and not the'loust notice- ablo featuro of the faully mannor in which as- sossmonts have been mode is tho omigsion from the rolls of many wall-known oatablishmonts,~ among them-the Crano Brothors Manufacturing Company and the fome National Taulk, Tn conclsion, it muy bo well to oxplain to the uninitisted that all Stato and county taxos are extonded in the valuations, asiasscssed and oqualized by the State Board of ‘Iiqualization, Any person desiving to know the actual nmount of “his taxos, for State and county purporos,— must add 68 per, cont to the ‘‘ assessed volun- tiem,” and mulliply the sum totsl by .0097,73. "he clty tax can Do . estimated by multiplying the City Asgonsor’s valuation by 018, e il OFFICIAL OPINIONS. Tho simplo but offective mothod of interview- ing porsons who are suppoued to be well up in tho matter of ussossments and. colloctions was rosorted to by n 'PninuNe roporter for the pur- poso, it poysible, of throwing. Night upon tho subjeet, s THOMAS JUDGE, ‘Ihe tirst gentleman approached upon the sub- Jeet wau Mr, Thomas Judge, Ohief Clorle in the ofiice of the Houth Wown Collector, Col. I 3. Clenry, Mr, Judge romarked that the whole nf- falr way very con.plieated, and that some kind of reform was needed, Whero wero ondless mis- tukies acourriug fu the Aexessor’s returns. Some- timen the clotlin would ndd, porhapy nceidentally, & cipher to the sum returned by tho deputios, and this wes churged in the Colloetor’s bogks, nceording to the logul standurd of taxetion. Yot there way no ofticer empowered to suporvise tho boolu und’ remedy thut olnss of grievanean, HPEUTAT, INSTANCE, Mr. Judgo stntod, n% o cave in point, thnt Jon- athan Young Heamion had given an ostimate of his porsonal property to ona of tho Doputy As- sonsurh at $26,000. A clork, in transferring the figures to the Colloctor's hook, had added n ciphor, making the amount #250,000, and on thiy sum Mv, Henmmon was taxod, but, of course, lind tho mntter adjusted. Ar. Judgo statod thaf, inhis own coso, ho ownoed a cortain moderuto amount of personal proporty, but some quills driver hud put Lim down tor ten times the actugl amount by committing the mintako alroady ro- forred to, When tho aesessments woro duly mudo and tranaforred to the Collector's warrant- books, thero was no reniedy savo in an sppoal to the courts, for tho following extiact from the Caltector's warrant whowed that that ofticer 18 compotled to uot without yogard to hurdship or injusticos PLREMPTORY ORDELS, You ate Loroby commaudod o lovy And colleat from. tho soveral perdons namod in the roll or baok heroto 874, nniexod, and liorowlth committed to you, tho sovernl #imn of Mmooy entered in tho colwmn of totals of said ol or book, oprosito thnjr respective nomes, . . . Aud {u caso iy pernon or persous, company or cor- poration, ahil heglact o rofusn o pas tho ta:: and ne- eessment fmponed upon him or them, when domanded you shall lavy the samo togethier with the costs and :’l:::fi.:fl();?:fl inny acertio by iatrosn and ralg of o porty o 3 Tation who oWgt 1o iy tho g, Y OF 0RO The proceding insteuction is suflolontly im- gfiin‘l"lvf for Txlfi _cm:!ntdryhdwpuncbor’mpnhllcnn 8_gui-Horodo the aubjolned, fnnuo by tho Golloatot himucits Aettsty O1mioado, _ 1187, o Voo oy Pags’ — ] ) You ara lieroby notified that tho Stalo and county fax on_your porsonsl proporty lovied for tho year 1873, amounting to §, =710, tn tiow duo'and pn?}nhhl at my ofllce, on fail to pay tho asme within ten days from the dnto hiorcof, X shnil procacd to lovy on_your porsonal proporty and mako the above nmount by distress and u:\IIo, uA tho law dirocts, 0 cnson.-whore complianco with tho foregoin demand 18 flnancially imposstblo, the Coll%ulnxg, dn dolicitation, has power to extond tho timo for o wook or 86, according to his convenienco, lwmor, or judgmont. Ho froquontly meots with an nbstinato * tax-fightor,” and 14 thon compoll- ¢d ta procedd tecordlug to kils authority under the Revenuo law, OOL. OLEARY, Col. Cloary was also interviowed- rolative to tho tax-businoss, and expressed substantially tho viows of Mr. Judgo. Hoanid that the law waa plnin, and loft him no other courso. 1o of his ' ofico, lLiowover ® unpleagant - euch oxecution might be to himsolf personally. Ho way, on principle, opposed to hursh pro- ccodings, but, undor tho circumstances, what conld hio' do 7 e waa not golng Lo bo lield ro- sponsible for blunders committed by a differont Bot of officers, That would bo entirely unjunt, not nlono to himsolf, but aldo to tho State and County and 'lown Troasuries, whoso intercsts ho lias sworn to proteat, CAPT. PHILLIPA. The reporter next had a tatk with Capt, Ed« ward Phillips, South Town Angessor, on tho question ot issuo. 'The Captain was quite com- munlcative, and made © statement, the sub- siance of which is as follows : “The whola curso of our present agsessmont syatom is that tho mon entoring upon the town offices ate, for themost part, without experience. The Assossor, bimsolf, 15 o greenhorn, and the mon he omploya to too ofton afllicted with the samo disoaso, « 'THE NEW ELEGTIONS shonld bo hold in Novembor—uuiform with tho 8tato nnd county elections, Thnat would give timo to tho Assessors to go throughthe business noures during tho dull Sonson, for merchants will not talk nssosement with any one while they are up to their eyes in business,” WHEN TO ASSESS. Roporter—What would be a good time to com- ‘menco the duty of ‘estimating property for as~ sossmont 2 Capt, Phillips—Tho 18t of January, or, may- be, tho 1at of Decembor, but J think tho ' 1at of Jantary would bo preferabls in overy way. You see that a8 wo ure now working—the com- mencomont of tho assorsing process being set for May 1—wo cannot got n fair cstimato of per- uoual property. We cannot do justice to all artios. X P Roporter—How do you explaln that ? Capt. Phillips—This way: At the boginning of May, nll tho grent dry-goods and clothivg houses have dispozed of their summer gooas. ‘Ihe coal- yards are, comparatively speaking, empty, while the millinery trade, and othor occuputions of that kind, are in full blast, What is the rosult ? 'T'he dry-goods and othor catablishments get off with o nominal tax, while tho uafortunato milli- nor aro taxed to the utmost cont. You see how unjust that is ? NOVEMDER ELECTIONS, Roporter—What advantage, besides that you liave stuted, would you dorive from an election in Novombor? . Capt. Phillips—Tt would givo us at least six months to'do our work in, inatead _of six weeks, which would be a great matter. Wo conld got protty fair roturnsin that time. As tho thing stands now, it s physically impossible_for tho Asgossor to bo corroct fu his ostimatos, Half the businees mor make no rotnrnn ul ull, and wo aro compelled to nssass according to what wo con- sidor fair, With groen hands, ns wo mostly have, wo ato_badly ablo to do what wo ought to durlug our limited time for work. 'The torm of ofiico should be oxtonded ot lenat five years. That would glve tho Asuessor timo to got ac- quainted in his district and would render all hin x{oputiea eflicient: CAPACITY OF DEPUTIES, - Reporter—Are tho class of men you employ an doputies compotent for tho work assigned them ? Capt. Phillips—How can they bo, oxcept in raro cnges ? 'T'hoy avo employed only for a short senson, ond ara generally protty hard up whon they aro put on, - They aro only just commenc- ing to loarn their business, when a new election throws them out, and another crop of graen honds is tho result, I think the whole syatem is huvtful to the interests of the city. When our mon go out first they blunder all the time. Thon, after the sssessment is made, all tho com- plaint and trouble come, and oach succeeding Asrossor hoa precigely the same difioulty to con- tond with. PAYING TAXES ON ONE'S INDEDTEDNERS, At this pomt & very respoctable-looking gon- tleman, named Andorson, camo into Collector Cleary’s oflico, whero the interview was in progress, with one of the Collector’s ofticial notices in his hand. Said Mr. Auderson: “Hore I'm down for $10,000 worth of per- sonal property,—ihat is what I really havo paid for, but I have 815,000 more on hand, which 1 o still In dobt for; what am I to do about that?" Col. Cleary—You have got to pay tho assoss- ment all tho eame, according to tho Rovonue law, Any propert in your possession, subject to your coutrol, is taxable, whether you owo money on it or not. £ ¢ Capt, Phillips—Col, Cloary is corroct, Mr. An~ jerson, 4 Mr. Andorgon—Oh, I ‘don't want to fight tho thing ; only I think it somewhat uujust, 1 don'c 8eo what is the logic of making mo pay taxes on Eomefi:fiug from which I hiavo, so far, derived no encflt, Col. Cleary~—We cannot help it, sir. Wo must act ag tho lew dictatos. Mr, Andorson—I think our Logislature might 1o = little more liberal in framing. thoir Rovenue law, I look wponitssa fraud. Howovor, I'll puy tho amount thore’s no uso in o man Bulk- ng or com?‘nllling ‘while tho law oxiste. The gentleman gave his check for tha amount of his tax, and left the offico, looking profoundly disgusted with tho Springtield Solons, R, RODBERTUS' VIEWS, Noxt entered Mr, Jnline Rodbertus, ons of the oldest Assossors fn Chicago. Ha listened for o m(ln‘umt to tho drift of tho conversation, and said: “'I'hore is no doubt that this wholo systom needs an overhauling. It is on_a false basis, The Assessors for the Stato and county tuxes ought to havo long terms of office, and aught to Do ablo to employ mon of ability aud standing, at fair saluries, to st a8 deputics, No man of any brains—ubless ho can’t help limself—is ofng to fool away Dlis timo as o E:Jcpmy Wown Assossor, I don't blame him. have hod more or less exporicuco of this work during the last dozon years. The flest yoar I was entiroly Lolploss, and actually toro up my plans In despair. The next yeer I did bettor, but; from want of experieuce, skip- pod severa pnr‘lcu. Among others, 1 omitted TONG JOHN WENTWORTH from the parsonal property roll. He never made u roturn, so I notified bita. It was almost im- porabla to kot 8k Lim—somotitaes ho was nt tho fremont House, and somotimes in thut out-of- tho-way building of his, Wall, we ovarhauled him at lost, and then ho made. o state- mont that ho Liad anly about 52,000 worth of per- wonal propoerty, whereas wany of his neighbors. positively stated . that ho owned ten timos that mmotnt,” But what could wedo? Ho had sworn to tho amonnt of his proporty, and that settled it. In fact, we had no timo, durlug the short term of ollice, to make propor investigitions, ‘Wo can do nothing in a regular way until wo ex- tm}x;l the period of ofitce.” T, gave expreseion to'views somowhat similar. ENERAL DENUNOIATION. Then ensuod & desultory convorsation, in which Mossrs, Phillips, Rodlevtus, Cleary, and Youllollen donounced tho country mombor af the Hinto Legislature as helug jealous of Oni- onga and inimienl to ber {ntovests, OITY ASSEBBMENTY, Ir. Charles Dennohy, tho Oty Asscssor, was noxt waited upon, Mr., Dounchy stated that, in his department, ho had no troublo, Despito the how} that had boon ralsed by sume exttomists of ** tha Pooplo's party,” ho bnd omployed, as his chisf assly aut, uomvg(e VonHollon, the City Collector," Mr. W. B, H. Gray—the most _oxperlonced s indofatigable Arscssor that the %uy bad u\:lue hnd, All the nestatants woro good, hionost, in- tolligont mon, who ycrfonnod thoir duties in o ni“““&“ that lof¢ littlo or nmo room for com- plaint, Toportor—What, then, breods all the trouble with tho Town Assessord aud their deputies ? Oity Assossor—Iconuso thoy emply, as a gon- eral thing, party scallawags, who know nothin about the business, nnd who aro always dend‘{ honding or ¢‘on the make.” Reporter—IIave yon leard of any instances of improper conduct on the part of theso dop- utios 7 ON TIE MARE. Qity Angessor—\Why, yes, A very respoctablo men dowu-town told me the othor dny that ono of tho follows camo to him and offerod to koop bhis name off tho porsonnl proraxty-mll on con- dition that ho gavo him o consideration. I have heard of wholcsale boot and ehoo men and ?lothlam belng bothered by fellows wanting to “dend-losd" & pair of boots or A muit of clothos, on condition of making falae zeturns, Roportor—You don’t know the namos of any of tho accused partics? Mr. Dennohy—That I have nothing to do with. I am only tolling.-you what I have beon told. think mattors. cannot possibly be satistactory whilo such n system s allowed to continua, Roporter—Do you bolteve that tho Town As- sepgors thomaolves aro to blamo in tha businoss? Mr. Dennehy—How can I dotermine that? I think that Mr, Phillips, of the South Town, i g;x lmlfi?nt mon, I Imlve hoard no complaints of . T o Ty et ba i Wanl” B pesptartits Pnrlunb uproar with the fact, tho city is in a Doputy Asaossor's doings. 'Tin a downright THE REVEDY. Bshame, Teporter—What yemedy would you proposo ? Mr. Donnchy—Wipe out the town ofticos,— they're a fraud,—and havo a contralized system. I have no timo now to explain mv viows further on this subjoct. Tho fownsbip organizations in Chicago aro & humbug. ——— OPINIONS OF PRIVATE OITIZENS, MR, 3. W. DOANE, one of the most prominent importing grooers in Chicago, was waited upon by a ‘CRinUNE report- er, who asked him Low he rogarded the matter of assessing for Stateand county purposes, un- dor tho prosent systom. Mr. Donno statod that, as the State and County Tressutios were somewhat doploted, lie was will- ing to pay his assessment to help them along. At tho same timo, he did not consider that the currout made of taaking asseasmonts was proper. ‘Tho officers hiad not suflicient time in which to do the work oxpected of them. In any casg, un- loss tho imposition was rathor too moustrous, business-mon would rather pay the differonce than fight about it. He was awaro that a good deal of diguatisfaction oxisted relative to Chicago taxation, but ho had no partioular reason to complain himself, and he thought the complaints came moro genorally from the small household- ors than from the largoe business firms, ML FALGO. Ar, 0. H. Fargo, the wholosalo boot and shoe donlor, statod to u roporter that the incongrui- ties nnd jnoqualitics 1n assessmont mnttora, es- pecinlly na rogardod the new Assossors, werceso glating that thero could be no oxauso. Some- times an immenso wholesnle houso was taxed o losgor sum than a house not domng one-fourth of its business, If the Uollector would permit his books to b !mflmcmd, theso incongruitios would bo detected, Half tho mon employed to do as- aessment work woro fools, and the other half, ng far ns ho could judge, were men of no principle, and alwoys “‘on the make.” o doclined to profer any personal charges, although Lo ad- mitted that ho could make somo, if g0 disposod, THE COLLECTOR'S OBIJEOTIONS. Collector Cloary was visited and asked for a statement of tho incongruities roferred to, The Colonel expressod himeelf ws follows: ‘I can- Hot, a8 & mau of businces, pormit my books o b copied beforo the sssessments aro lovied, -for thut would breed dissatisfaction and retard me in my duties; but I am aiways willing to givo the press any information consistent witli the duties of my ollice,” 4 Repurter—Then you admit, Cofonel, that there are incongruities in the raturna ? Col. Cleary—I can't deny it, but that is as far a8 £ deem it prudent to go. As I told you onco Leforo, I cannot bo hold justly rosponsiblo for tho blandors. of the Aesessora, ASRESSING HOUSENOLL FURNITURE, When the reporter was Emuccllll!lg his in- quiries in rolation_to this subject, ho Ruppened $o moot o friond of his, n gontleman of wealth, who _occupies o large and well-furnished house on Michigan avonue, and it occurred to him that ho would asle this gentleman what his personal mof)mty tax was, and put tho question. Mr. A.—My porsonal proporty tax this yoar is about $7. Teporter—Seven dollars? Why, you must haye furnituro, aud_ jewolry, and books, and #o on, in your house, worth at least 36,0007 . A1 insuro thom for that, mntnponnr-'ruen why do you not list thom at ot ? CONSCIENTIOUS SCRUPLES. Mr. A.—I havo coneclontions objections to paying taxes in any form, but it seoms to mo that of all forms of taxation thut on personal property is the worst. Of courso taxation i robbery, but I can stand an nssessment on real cotate, bocauso it is increasing in value all the timo; but to pay & tax ou porsonal proporty— on the furniture which is getting shabby, on the clothos which are wearing out, and plated-ware which is losiug its plato—secms to me contrary to nature. NULLIFICATION, Reportor—T sugpum you nullify tholaw then, ag far as you can Mr, A,—Yes, Ido, Reporter—How ? * Mr, A—Some years I make no return at ail. The Asscssor leaves a blauk at my house, and it is nccidentally mislaid. It sorves either as curl- papers or for kindling purposes. If Ihoarnoth- 1ng moro about it, it i8 all right, If another ona is loft at tho Louso, and the Assessor comes In person and wauls to have it flled up, why, of course, it is filled up. Toporter—With what sum ? PUTTING IT OFF ON THE WOMEN. BMr. A.—I am & business, man as you know, and am down town noarly all the day-timo, 80 that I nover bave an opportunity of soeiug the Assessor poraonally. 1 leavo that business to my wifo, ~ You know womeon have a natural apti- tudo for telling a lio with o smooth face, aud I leave gonoral instructions with Mrs, A, as to about what she shall sey to such aa individual, 1le comes to'the door, Tings the bell, and asks forme. Thosorvant fuyalsm notin,’ Then ho asks for my wife. Sho’is vory catoful uot to lot him~ in, and, mno 1attor bow cold tho weather may be, carrios on her convorsation with hiw In the vestibule, Ho pulls out his list of items, and glie looks thom over and snys sho gucsses that the furniture is worth nbout $500. * Ho looks a_httle astonished sometimes, bit sho ingisty, in the most innccont way in tho world, that thero ia vory littlo in the Tiougs excopt in tho pavlor,—it I8 almost ontirsly .unfurnishod ; and he goes off satisfied with this statoment. Somotimes, though I admit {t isa little shabby, my daugliter, who it about 8 years old, hns attonded tothe business, and sho in- forms tho Asscssor, with all tho Jnnoconco of ohildhood, that thero is only abont $400 or 3500 worth of stuff in tho houso, sud hie takes that as tho Lasis of his roturns, ‘Thon, aftor the aesess- mont is made, aud I got o notice of the amount of tax imposod on mo, I flnd that thoreis great indifforauco about colleoting it, aud I gonorally fuil to call ot the Assessor's ofiica and pay up. Bumotimes he makes a threat, but I have noticed that thoy ave vory roluctant to lovy Tipon a per- son's gouds and chattels, and iu this way ¥ gen- orally escapo. BUSINESH, Reportor—Novw, s that honest? T it fal that one porson should pay this tax, and . that you should oscape it ? Br, A,—1f -unothor man {s a fool und chooso to spond mouey, don't sco any roason why I should do so, I belicve it iy over mow’s businoss to look out for himeelf, capecinlly in tho mnitor of taxcs, Wo ull - objoct to taxes, for we know that we nover got an equivalont tor them, and I soo no reagon why wo should not ebirk thom just sewo do jury duty and militia sorvico, HOW TO RAISE TIE MONEY. Roporter—I nuppnun the monoy is neoded, and munt bo got by & tax on something olke it it is not raised on personal property. Can you sug- gest any substituto ? Mr, A.—Yes, I think I con, Iam doing a lorgo businoss 88 & dry-goods .merchnnt, and would willingly pay 100" a_yoar in the shape of liconso. ‘That would involvo no trouble ab all on my part, excopt slwmply sonding my cheok Woo Elghth Pagen T UMBER 170, MCARTHY. His Outdoor and Indoor : Sermons. Tht-g' ‘hurch Being Locked, He saches in the Street, o] = Weleomed by Many Specta- fors on Foot and in Carriages, = LN ¥ Linsuer And Tells How the Devil Got Jealous of His Worl. He Appeals to cap‘t. Haight to And Last Evening the Captain Complied. Ho Gives a Wistory of His Fathor, and Speaks for Bar-Tenders. Two Conversions Reward His Sermon and Songs. He Intends to Continue Preaching When He Finds a Place. ON THE SIDEWALK. ‘The doors of the Union Park Baptist Church wor, a8 antlcipated, hormetically sesled yeator- day morning, and those whose devotion or curi~ osity led them to tho corner of Paulioa and ‘Washington strects, spont an anxious half hour in speculations upon tho possibilitics of n curh- stono discourse., Tho -tedium of awaiting the arrival of the minstor was somewhnt rolioved by » spasmodic old Scotch lady who stood next. to the church door and utterod encomiums uEnn the persecuted pastor, and issucd verbal chal- lenges to his traducora to fasten upon him the guilt alleged. HE COMES, Tho sudden u{ onrance of tho Rev. Tloronce McCarthy on 0} utorn of tho houso op{mulm tho Chureh, immodiately concentrated in its vi- cinity tho concourse of people, to the number of wbout 700, Depositing his_jiat with the old Beotel lady who had fought hor wav to his sido, tho minister asked the people Lo join him in the prayer with which ho intonded to open the ser- Vicos. THE PRAYER. = waa vory goneral in its application, containing only a faint allusion to the fact of the sorvices being hold In tho open air. During the eervico, which was heartily participated in by many pres- ont, the hymns beginning, ‘¢ Nearer, my God, to Theo,” and ** Rock of Ages,” wore sung, ni the minister read tho thirtconth chaptor of tho Gonpel ueeording to St. John, y WILL HAIGHT BUUT TP ? Provious to delivering bis sormon the minister stated thnt ho hod reached that point ju the sor- vice, at whicki'it was his ocustom to make the snpouncemonts for the ensuing weok. The only announcomont he had to muke was that it Mr. Haight, tho keopor of tho billiard saloon on West Madison street was prosent, ho would like to hear from bim whother tho use of bis room for an evening sorvico could be abtained, If MMr. Haight was present the proposition did not: moot wla\ his favor, aud no response was heard from the crowd, The minister thon aunounced the toxt of H18 BERMOY, s which was the seveuth verse of the 18th chapter of the Gospol aecording to 8t. John: * What 1 do thoun knowest not now, but thou shalt know herenfter.” ‘The preacher stated that the ruling of this earth must be considored as placed in the hands of Jesus Ohrist, tke Son of God, It was true that there were many things in the world which, aroused doubts " in tho minds of men as te the mercifulness of tho ruler of the universe. To them it seomed that & Boing who could in & moment put sn end to all pain, all wrong-doing in the world, erred in not vxercising Hin power for the benofit of mankind, but they wore wrong in so thinking. The only thing to do was to laok upon the continuous ox- istonco of humun troublea s a mystery which man, not only could not, but had no rlfi}xt to try to unravel, No ono could deny thut God could strike dend the man .whose hand was raised to iall his brother, palsy ~the arm which was reached forth to steal, or strike dumb tho tonguo which was ongaged in slauder, but no one had a right to oxpect bim'to do go, . No less eminent & divine than Archbishop Whately had been heard to confess that the ouo weak poiut of theology was the reason why sin was pormitted to ontar the world. They had ro- contly henrd, or henrd of, the lecturo of Gerald Massey, in which ho pgave as the rea- son why God did not kil the daevil that thero was nodovil for him to kill. The reachar, however, held 'that thero was actually Fn the world nn angel of durknoes, sooking to counteract the good which wes done. Ho that tho_eole salvation was to be had in an im- Micit beliof in the word of God and a following Bits procepts. 3 i On gno or two occasions the preachor made o casual allusion to the causon which led to the open-air service. Ho did not nnticipato that the standing on the frozen gmund and listoning to himfor half an hour would bolooked upon anavery -groat- hardship, Ho had seen the Ann Streot fothodist Church burn down, and on that ecca- slon for two long hours, delicalo ladios bad utood in tho cold and enjoyed tho spectaclo. 1io was surs that on the present oceasion, the stalwart men present could spend half an hourin the cold withiout serious results. In the conclueion of his sormon he alluded briofly to tho trouble between him and some membors of tho hermoli- eally senled church opposite. (OALLING NAMES. o did not call for a judgment, favorable or unfavorable, in tho case, but ho would again ask for specific churgos againet bim, and o trial upon thom bofore & duly authorized nauvn;t' Ho hud heon called_u “viie™ and a *wild” Irishman, and otherwise vituperatod in tho publio prots, but name-calling could do him no horm, Ho had not dacided npon bis futuro courso of sg- tion, but lad at wny rate detormined not again to entor the church from which ho had hoen locked out, lfo thonght that tho dissonsions which had rocontly arison in the church were TIE WORK OF THE DEVIL, ‘Whoreverthe work ot God wus carried an with moro than usual forvor, there also would tho dovil be found plying his machinations with ad- ditional zeal, During tho pust throo months hix wministrations In the Union Park Ourch had hoon blepsed with the conversion of no loss than sixty-threo people, many of whom had before beon ominently wicked. It was to bo expocted that such a rovival wonld AROUHE THE DEVIL, aud it hind done so, the rosult of his machiua- tions in this instance bLoing tho troublos of whioh all prevent wore too woll aware. TUEATRIOAL PREACHING, "Phe preacher agnin called upon My, Haight, or any ano having power ta act for that gentlo- man, to offer tho use of his billiard-hull for an evouing sotvice, but a8 110 TOBPONKO WaK MmuGL, tho proachor announced that tho evoning sor- vion could not be held, but that during the week wevvicos would bo held In tho buil every evan- ing, Bomo one in tho crowd asked, "*Why don't you ront & theatre?” The preacher wae roady ‘with a retort, o eaid: *'I want to L whoro the devil is, Take Bwingaud gf\‘:)wor two other theatrioal pranchors ; do you supposs that the dovil taios