Chicago Daily Tribune Newspaper, February 9, 1874, Page 8

TH CHICAGO DAILY TRIBUNE: MONDAY, FEBRUARY 9, 1874, TAXATION. (Continned from tho Flrat Page.) lown to the Collootor's oflico onco ayear, I should have no aunoyanca from the visiti of tho Assorsors al my housoe ;-1 should nat bo bothor- =d loat, m{' properly wns nsscssed too Ligh, or wy neighbors too low ; I should not have to go to the Collactor's oftico to find out tho nmount of my tax,varying from yonr to year ; bt would wcn{m all thoso bothors by thoe paymont of n Axed sum at o fixed thimo. PERIURY, Roporter—And in_addition to sll that, you would oscapo tho disagreonblo nncnnal‘y of swonring to a falso rolurn onco o yoar ? Mr. A—Yos, ‘Cho public mind is vory much sun down on the subjoct of perjury, especinlly in conneotion with tax matlors, "I sapposo it is oll wrong, of ourso, but I guess that themnjority of honseliolders whomake roturns awonr solomuly overy yonr to what thoy kunow to bo un- trio, nnd that, too, withont any moral compune- tions whatover. A good many “years ngo, whon I first hind {mnmnnl property, I did make outa roturn {n atriot complianco with tho Inw, whoroin [ sot down, ns tho faw required, thoe fair cagh valuo of m{ rorumml proporty, snd Ipald o tox thoreon which was onormous. Soon nftorward, I lonrned tho practico in Olifcago,—~tho oustom which provallod,—that everybody should por- juro himsolf about the 18t of ;May, and I con- formod to tho oustom, and by this timo, I admit, my consclonce has got quita hinrdoned on the HII‘J{DBI. 8till, ns I sald bofors, I would willingly consont to a systom of taxation which would reliove mo from bothier and from $ho necessity for falso swenriug. COMMON QUSTOM. TRoportor—Do your noighbors on the avenuo pursue the vamo plan in rofurning thoir personal properly? Mr. A,—I bellevo they do. Occasionally, tho Assoesor gots into tho” houeo, investigatos the piotures on tho wall, tho earpots, and the furni- ture, and is unwilling to beliove that ihoso urti- cles can be purchrsed for 5400 or $500, nnd ho roturns thoir value nt $1,000. You soo, tho As- sessor of porsonal proporty has, ns n genoral thing, only about thros fipures, Everything is cithor §100, 8600, or 81,000, oxcopt, of courso, in tho caso of Inrge storon, whoro tho figuroes vary with tho statoments of the propristors, ABSERSING BTOCK IN TRADE. Roportoc—That reminds mol How do you manage whon you come to making a roturn of the property in your dry-goods store? I should llnlgn:J oa'our stock on lLand must bo worth ,000. B20( 3 My, A—T guess it is, I thinkif I wore burned out I should claim that sum from the iusurance compnuics. 2 Reporter—What amount did you return to the Assosgor ? Mr. A.—Tiftoon thousand dollara, s lt?pzr?tur—lluw did you manage to gotit down 0_tha! . Mr, A.—Well, my stock is worth $200,000, but Xowoon that %100,000; so you seo that I nm ronlly taxablo, at tho worst, on only 2100,000, ysportor-~But (b fuwailows o suckredie- on, : Mr, A.—But ths law ought to. Wa business men aro in tho Labit of fixing up the law somo- times g0 as to swmt our own idons of whutis right. 'CONVINCING AN ASSESSOR, Teporter—That does not account for the dls- ctu}mnoy botweon 215,000 and $100,000, Mr. A*—Well, that discrepsucy may be ac- counted for in this way : Thoman who does tho nascssing comes into tho store and walks up to my desk and ‘Bays that he wants to necorlnin _ tho valuo of my_ stock, I sy “Cortainly, by all moans, " Look aronnd and valne it.” 1lo looks arouud and sces shelves londed with silks and sating, cottons, flanncls, und dress-goods of all patterns, and comos to the conclusion that it is utterly beyond his capacity to do anything of the {:Ind, and he « “penls to mo for information. I eay, “ Well, % “tess about $16,000." * Why," snys ho, *“ig B “lat o littlo low?” I say, “*No, I guess :g: *, “horo aro o good many goods horo, but thoy ate vorgmfmfix;m i We lmy;;; lul\iorml tho prices on Ar o os _considorablo. Now, Jorinstanon, e‘rn is & piece ‘o( silkk whicly, Juder ordinary c“rcnmatnnccah\\ould bo worth 2, yot wo utd Ko Iv.]g that silk for GO cents a ard. Wouldu't 7o u ll_l;.o 8 plcce—uun:l‘;:h to imake & dress for your Vi i‘l’ o snys, “* Why, yes;” and we hnvo eto '8l for a dress monsura off and charged to him fu.* 8 littlo less than 60 conts. In fact, wo toll hinto call sround aud pay tho bill whon ho finds ft correct. It hodoos not find_it convenient Lo call, wo nover_trouble our honds to go in soarch of him oud duu him for tho monoy. o becomes perfectly satisfied with the carrcotness of my statemont, s:0d I pay tuxes on this samo nssessmont. MERELY BUBINESS. Roportor—Has that not a savor of Dribory about it? My, A.—Woll, it is a businees transaction. I do pot sce mwtining illegnd in it. TRoporter—Do your busineas brothren manage thoir affairs ih this manuer ? Mr. A,—I supposo they do. I prosmme there ia o terriblo shrinkago in the value of stocks and in tho prico of commodities whonever Assessors como around. Besides, au Assessor is poarly paid, and if ho gots thoso Nittlo gratuitios it sweotons his nature, ho takes ploasanter viows of things, and is a much mora agreeable individual to denl with: than Lo would be under other circum- stances. s Roportor—It scoms to me that this is rathor n low state of mornlity, Mr, A.—Oh! it is business ! business! g ONWE REMEDY SUGGESTED. A gontloman of largo oxporionce in the nssess- ment and collection of taxcs was called upon to give his viows of the present systom, and, prefor- ring to writo out o statoment of lis own, has gont in the following communication : o the Editor of The Chicago Tribune : Bim: 'The ovor rocurring and always vexatious problem of taxes, and how to pay thom, is now agnin before the public. At n poriod of the yoar when monoy islenst abundant, and the resources of the people most heavily crippled, tho ominous noticoe from the 'Pax Collector,is daily paradod in the nowspapers, and the local postal deparimeut is burdenod with teromptory maudntes to “dolin~ quents” to uppesr bcfore that offiolal and promptly respond to his demands, ‘Moo are t the City of Chicago from 25,000 0 80,000 persons who anmuslly pay municipal taxeg and assessments, Of this numbor, only & very inconsiderable proportion have suy famili- arity with the modus oporandi by which assoss~ ments are made, and the results arrived at that :ra summnied up on the books of the Tax Collec- o, The public in gonoral is blindly ignorant of tho means and machinery employed in tho pro- cess of dotermining tho taxable valuo of local proporty for purposcs of munieipal revenno, and, in nn obsoure quarler noar by was sot down ntb $1,0001 tnatnuces aro not infroquent of two flrms engagod in the sinmoe ine of buslnoss, and possessing about tho ame minount of capital, varying from oach othor oti the Awsessor's books from' 160,000 to $100,- 04')0, lemn, in faot, no such dispavity existed sl i, BMALL TAX-PAYETS, Contrary to the goneral bellef, thoro Is no por- sonnl property oxempt from assossmont or tnxa- than—not ovon housohold offorcts, This misap- prohonsion glves rise to much complaiut and wemndling by small tex-payors, Porhinps one- Iall tho namon on tho personnl proporty tax lits nro got down for nssossmonts in amonuts virylng from $200 to 8600, tho tnx on which Is awsuinlly from $8 to $10, In most casos tho im- position of this tax s nroal hardship, o8 it Is deawn mainly from mochanies and clorks tn hunitilp and siraitoned cironmstancos, who are illy ablo to pay oven this small mum, TROVENTY ESOATING ASSESBMENT. Undor the prosent mods of assessmont It is not to bo doubted that a vast number of citizons of large monua wtml}i/ oscapo taxation, Having their woalth iuvested In mortgages or lonnedont on collaveral seouritlos of every doscription, thoy, apparontly, have no taugiblo "possossions which tho Aesotwor can reach. Our monoy-londers aro of this claus. § It woula! surpriso people to romark eithor the total nbsenco from tho tax-Huty, or the compara- tively insignifleant assossmont et down on tho tax-books nyzainst numbers of woll-mown oiti- zons of roprated nnd known gront wealth, Muany of our groat. corporations, too, figuro vory insig- nlticantly in tho lists in comparison with theic avowed ~cap ital. The exhibit, if mada public, world contra st ouriously with th balnnce-shoots " periodically ] vid boforo thelr atookholders, There is 2. considerable nniwount of iloating property whict:_avades the vigilance of the As- BosRor, ns ves:sols, cannl boats, ote,, tho ownor- ship and situw of which it Is ofton very difiieult to dotormine. INEQUALITIEA, * What is most to b complahied of in this por- sonnl proper by nsscssmont i its notorioun in- oquality, sud it is only just to ndd that this is almost " inovitiable from the manner, as wollns tho limited &'mo in which the nssossmont is mado. The o Meial is compellad to avorage as lo gocs along, and to make up his roburus with- out adoquate p orsoual investigation. It is truo alto that the blie, as a rule, unito in consplr- ing to undervat' 3 and belittlo their resources to tho Assessor,. | . TIE As8] 85MENT OF REAL ESTATE. would scom to b o less open to fault-finding, sinco buildings o ¢ ground cannot bo hid away orput out of si:ght ; novortheloss cases hdave ocourred where A seossors bavo boen known to ovorlook and ot & from thoir assessment rolls entiro pubdivisioni 31 The rulo with rogard to tho valuation of 3.cal property is varisble and sbitrary, Thenet coms to be no fixed rule in rogard to it, and/we' ry often tho most blundoring sud ridiculous eriz wtos nppoar on the tax war- rants, and accordiry 3ly the Tax Commissioner is constnntly appoal to to rectify glaring and in- excueablo orrors i s sseusmonts, A TOSS UILE REMEDY. Tho syatem of aun ual asgessments or valua- tlon of ron! proporty Btrikes us ns an absurdity. What noed is thore tc + 8ot in motion evory yoar tho pondorous machi nory of an nasessmont with ity vast aud wholly ur, mcousnry oxponso? Tho Assesgor and his an ny of clorks going over the samo ground, and th rough the samo routine in the multiplication of * bools a8 was done the pro- coding year? A capablo and oxper iencod afficial could rendi- ly make tho susossic ient for tho entire city al- most without stirring out of lis oflice. Tho val- o of proporty in thes various localities is well known and ea sily attet itad, The cost o1! improi‘ementa once ostablished, tho additlons 1 nede in now buildivgs, the valuo and charactor « o $ho Aamo 18 readily ascortainn- Dblo by referenc © to tht) proper dapartment of the Bonrd of Pubk & Works, whore all pormits for new buildings n: %o of necossity issued, Why is it not practicable, tharsfore, to “do away with tho prosent cumbrou ¥ :aud coetly method, oud, it it can bo dong con smtently with the law, have n :_n.lunziau of renl praperty for purposes of taxa- ion ONLY ONG % 13AY, IN FIVE YEARS ? . What has heon & ®tlof tho cily in this regard, will apply with ove % emoro force to the county. There is the anor mily in tho latier of an entiro duplieation, with, p tehops, oven more mullipli- cation of detail, of , e corps of oflicials who are supposed to make @n entiroly independont assessmont; but whe Y a8 nmattor of fact, gen- orally copy the assc szmont rolls of tho aity, varicd 80 a8 to confor, B o tho diminiehed reve- nuo to be raisod for St 8t and county purposes. It will form n suggests vo subject of inquiry to shoay thie poreontago th © cost of nsecssmont and collection boars to the total amount of rovenuo raised for municipal pui poses, but this oxhibit will. moro appropriately ' form tho subject of auother notice. — A RADICAL CHANGE. Tho reporfor also calle 1 upon a geniloman who bas for years given m uch ottomtion to the subject of taxation, and whe ) it was understood, bad dovised & plan which w onld furnish more monoy than was now obtaii ed from: personsl properly taxes without any - of tlro oxpeneo, trouble, and inequality wlich? distiaguish the prosent systom. Reporter—Will you give- Tn Te.muxE your views on the subject of tho taxa tion of personal proporty, which, a8 wo undorsta1 1l , i 8 mate tor you have thoroughly investigs ted ? A.—I havo for many years give n consider- able attontion to the State systomn ( of taxation. The constitution of 1848 was frame 4 when the Stato wns practically a ropudistar, a ad tho mys- tom of taxation thon adopied wa s, though I considor il rudically wrong, tho bes! . that could be obtained to meot the extraording ry cmergen- oy and rotain the public credit. W1 iile I rogard the present systom most object iona! le, wo bave to doal with it us wo find jt. It is irroponlable, but atill moy bo modified, snd & ome of its injue- tico obvinted. % THETWO CONBTITUT 1011 Q.—Whnt is the diltevonco 1 wtizeon the two Constitutiony, in regurd to State »mxon? A.—'I'ho Stato in 1848 had no mavenue except what was to bo derived from dirc wt taxation, To provide for the State debt a spc cml tax of two ‘mitls was requited by tho Consti tution, that tax to continuo until the debt waspn 'd. Iu 1870, tho State being practieally ont of de b, that tax was ropenlod by the now éonuzitutiou . No now debt can bo incurred oxcept in oxtrac wdinary cnsos. In tho Constitution of 1870 the fo. Uowing is the provision for ralsing rovenne “Ihe Goneral Assombly sbull provide v such rovento 18 moy bo needful, by lovying @ tax, U ¥ valuntion, o that overy porsou ‘and _corporation &l (Ul poy a tux in proportion to the valuation of his, her, ¢ w it proporly, ovidoutly, pay but little hieed to the dotails \\illxlich anpually go to mako up the Appropriation OUR TAX TIUREAU, ‘Wo purpose giving a brief_roview of our tax buresn, its organization, aud tho practieal work- ing of a syatem whioh bears so henvily upon the reeounrces of the tax-payer, aud which, at the same lime, forms 8o importaut an elemont of our municipal finauce and = oredit. That this oxpose will prosont some curious and mnomalous features, and suggest tho urgent noad of reformation and roconstruction of “our rovenuo system, will bo made appatent. TLAN AKD TIEOLY OF ASSLSSMENTS, Firat, then, as to the plau and theory of as- gesnments, The genoral lnw of tho Hlato, as well na thio provieions of the Oity Chartor, con- templute and provide for an annual ussessinant, To carry this into offeot, we have a'I'ax Com- missionior, with a corps of clorks, whoso com- pensation, with tho oxpones of the ofieo, will cimante $40,000 per aunum, ‘Lhere id nlso cusor for tho clty, who bas from ten tweney-five Doputics, codting the lax-payors, it 1s ssfo to eny, $20,000 mera, This. js an item of rogular wmnual oxponso, Lob us aco what is the equiv- lont rendored ? At tho approprinte soason the Anzoseor marshials his Doputios, provides thomn with the vequigite blanks, gives them thelr in- structions and sends them forth to nssoss all tho rvenl and Knrunnnl proporty within the corporate timits, According to tho logal requiromonts, tho Deputios aro supposed to sorye personal notico on overy tux-puyer and provide tho necessary forms, 80 that thio latter mny mako up, cach his own returns, of tho mmount of taxable property In lin possession, which oxhibit ho fu at the same time to attest undor onth, Invostigution as to thia practice, domonstratos that so in- difforont_ ia tho public in genoral s to compliance with this requirement of the law that on an sverngo hardly one in ten makes his own rolurng, Ilouce, a4 a rule, the Ausssor or his Doputy catimatos tho woalth in porsanal property of the taxpayor, and makos ‘oturn accordingly on the books, Tho most wasual oxaminntion of the tax-liats wonld de- nonsirate how singularly tho publlo estimato of + mun's woalth differs from thot of the As- lousor. FOR LXAMPLE, wo have soen the axsosemont of $000 seb down as covoring the pm'nounl-]‘u-nnurt)' wealth of an oputont binlker who lives in a lordly manslon on pio of our fashionable avonues, and Who is daily driven to his bank bohind a 81,000 tuam, and oo 31,600 baroucho,—while o elork living iiel Yaluo to bu gscortained by 80me x ITHON OF per— ons to ba electod or appointud in Auck ; Bauer as the Genoral Assembly shall dircet, sud not o tierwize; but the General Asgelibly shull have power o fax ped. dlera, nuctioneers, brokers, hawkors, mos chants, come- ‘Tilekion merchanty, showmen, jngglers, Inn-keopor, arocery-keopers, lquor-dealers, toll-briG ‘ges, forries, fiarance, telegraph and cxprost intoreste or husincas, vendors of pateuts, und porsons or corpor wtions owne ing or ustng franchises and privileges, in wich mans ner a8 it aball, from {imo to thne, direet by general Iaw, uniform b to the class upon'which it ¢ Derates, MODES OF TAXATION, 5 You will notice the words, **ag may Jo neod- fal;" thoso wore ot in the constitution. of 1818, and thoy qualify tho authority to raiso Slatoe roy~ enuo by taxation according to valuation. That is, it Jonvon the Btate power to raise unah rovo- nio by that procese, a8 iy bo noeded in addi- tion to tho rovenuo raised othorwisa. 1% all tho Tovenue noodod by the Statewern.misud othor- wike, thore would be no ocousion to raiso nny upou valuation of property. “Chinarticls ciearly provides two modes of tnxatiom, esch coussitent witia tho other, and yot wholly dilerent, ‘Bhens modes aro: 1. A tax by valuation on proreriy to supply nn;:h ‘naudo\.\ revonuo as may nub Othurwiss ho rained, 2. A tax upon poddlors, &e. My own judgmont is that il that part of the Rovenno law which taxos corporations und Crun- olilties boyond tho netual valuo of the tnmgbly Bra-mrt\' s all wrong, aund not wansnted y tho Constitution, 1f you will reud tho lov- onuo article of the Constitution esrofully L think you will agree with mo thut atl the clusikos of ocoupations montionod in Lhe sccomd author. ity o tox should bo tnxed og elasson, uwnd not by valuo; that railronds, forrion, tolagrupl oxpross companios should be taxed by npoclsl rato of liconso, or more oquitubly by tix on sroes roceipts, But it is possibly uselom to at- ampt to talk abuut this matter to men whao think that & nhorso, and tho promissory note glven for bim, sro both propoerty subjest to taxution. THE BECOND POWLI Novertheloss thut second power in the Itov- enuo articlo of tho Constitution wight be m part oxocutod to tho grost advantage of tho Hinte, withiout any unduo oppression, aud evontuully leadl public sontlment_to considor that tho prose ont enormons, cumbious, and_oxponsive mch- incry of Hiate taxation may be disponsed with altogethor, I once propured a bill which in not open toany constifutionnl objection, bolng, in fuct, litorally authorized by the Constitution, Liave mado an estimate of the rovouua rocolved thoroupon, which ostimato le below tho actusl e, "L Ust is capable of being oxtonded, but I have confined it to n linlted number of clasros, A0 a8 to provoke tho least objeotion, and future Logislatures could oxtend tho list, I lave in cluded olagsos from which lttlo or no rovenus is now dorived, L TIE PRESENT COBT OF COLLECTING Btato ryovenuo, inciuding abatomonts, eto., rangos from 10 to 18 per cent. It is oulragoous, I'ha rovonuo collected undor this bill will not cnst over 1 por cont, aud will go direatly into tho Blato Tronsury. 1f the Logislatiro would tax rallronds upon their grous rocolpts, snd tax manufacturing and othor companios in tho samo way, thore would be a surplia revenuo so gront that it would not be * noodful® to tax any prop- orty, renl or porsonal, in this State. THE DILL, Q.—Havo you s copy of tho bill, and tho list of Rnoclat taxos? A.—I'io bill {8 very briof, and moroly provides thint In low of tho valunton tax on Roods nnd morghandizo now in store, tho morchants, ota., shiall pay annually o tax in the shapo of a 1~ conge, to bo obiained from the County Olork upon certificate of a doposit of tho tax with the County Tronsuror, At the same Lime, I esti- mated tho number of establinhmonts in thio Stete of each clags, sud the probable rovonue from oach class. T™HE LIST. Q.—Could you give me this list and cstimnate? A—Horo it I8 ; you can copy it. Estimated Rata of Occupation. No, "\ Lfcciiae, Revenve, Bnloons ., ... $20 $130,000 Wholeasi¢ lin 0 13,000 Wholesalo grucern, 00 3500 Tiotatl grocere, nol in quantitics loss tlan & Ton, and not less thannpint, 3,000 15 45,000 Rotall grocers not soiting He AUOEs. s L2000 10 50,000 Tavnbokors v Lm0 1000 Brokers.,., 500 10 5,000 Toddlers in countiea, 2i0 10 L6500 Peddlers fn Stato 600 20 12,000 10 7,600 6 250 2 2,000 10 0000 5 16,000 Bowling.alloys 5 1,500 Thicares, anuua 23 500 Auctloneers. , 10 1,000 Venders of patents, 25 4,000 ‘Wholesalo druge, paints, oils.. 100 16,000 ADOLIOCATIES, 1 vv eess oo 10 5000 Jry gooils, wholo: 100 20,000 10 AN,000 W0 20,000 10 2500 1) 7,600 } 1 4,000 Goneral rotail ‘siores, uot ine ludiog BNOE, ootoinece 30 20 0,000 Dealers {n eewlng-machines,, 250 5 0,250 ‘Commission merchonts, 000 20 20,000 25 450 10 40,000 10 H000 10 1,000 20 12,000 Teataurants 0 8000 Wholesalo ODErY . es.ss e B0 50 2,500 Wholesalo boots ond stiocs-.. 50 100 000 Retatl boots and shoes, 600 10 6,000 Tlatw, caps, ond furs. 400 10 4,000 Qoal, wholesalo. ... . 50 100 6,000 Conl, rotall.. a0 10 4000 Lumbor, wholesalo....o\eiees 100 200 10,000 Tumber, rolall, 80 10 8,000 Jowelry, wateli 20 12,000 Teatlicr, at 23 5,000 rowors. 00 123,00 Ment m 0 000 Carpota . n 2,000 Taper-hongings, o 10 600 Tobaceo dealers, wholcsnlo.., 200 §0 10,000 Ratail, . 3 0 20,000 Tholela nviing over 350 Tooms, ' 20 400 8,000 Hotols having Icss than 350, und ovor 100,.... 100 5,000 Iotels linving 1ot and ovor 5. ... 50 000 otels Lnviug tinde ) 4,000 This list might bo extended atill furthor. This form of taxation is warranted by the Constitn- tion, Not ono of the clneses would sotionsly ob- jectto the tax; n vory largo portion of thoso classes wow pay annually to the Assessors us much aa this licenso feo, ‘What do they pay tho Asressors for ? A.—Tho answor to that r}uenfiou in given in tho total valuation of merchandise on hund in iho Stato of Illinols relurned by the Assessors. Evenon tho properly aseessed tho tax is not paid—it is evaded. 1n this list, I huve, in osti- minting the numbers n cach ocoupation, beon guided by the consus report of 1870, Kut however erroncous in detail, I am satisficd that {n the ag- gregato it fally considerably short. TIIOBE ALNEADY LICENSED, Q.—Somoe of those occupations -have to pay liconso now to local authoritics ? ,—Yes, but this license or tax is in addition to oll local lovics; itis for the Stute, and is in Tiou of the Erupnrty tox suppasad to bo lovied and colleetod upon tho porsonnl property em- ploved 1 tho business, In cases whure lacal governments prohibit tho enle of liquor, of coureo this lnw would not authorize its sale, AMOUNT OF NEVENUE, Q.—How much revenue do you estimnte from thig sonree? A.—Tho estimate foots up over £900,000. The cost of collecting it would not exceed i per cont, or not over 10,000, Lo collect $900,000 net revenue under tho valuation systom would ro- quiro a lovy of $1,100,000. The wholo rovenuo now collected from the * personal property™ usod and held by all theso occupations does not net, I supposo, $160,000 Lo tho Stato, REQUIREMENTS O THE STATE, Q.—TITow much revenuo does the State now need mmun!lfi ? w—The wholo sum required fo bo raised by taxation in 1873 was 3,600,000, and in 1874, $9,600,000, This Includes §1,000,000 each yoar for sellools, If this plan woro adopted it wonld enable tho State Lo exempt all the porsonal pro orty of the ontiro people from taxes, ‘The whola amouut of porsonal property taxed in 1873 is £287,000,000, of which over $105,000,000 is livo stock in tho hands of farmers; of the ramain- der, thoy hold one-half, so that aftor all the tux on personal property falls heaviest on thom. TAXING RAILWAYS, ETC, Q.—You do not includoe in your estimato the tolograph, insurance companics, manufucturing companies, railways, ote. A.—Ihavenot. But under the Constitution thoy should all be taxed, not upon the value of thoir stoclk, dobis, olc., but upon their business. Thus : The railronds of Iliinois in 1873, exclud- ing the Illinois Central, had groes recoipts equal £0 240,000,000 ; n tax of & per cout on tho gross recoipts would be §2,000,000 o yoar, without any coat of colleetion. Under tho valuation system tho railronds aro taxod on $08,000,000 of propor- ty, aud on 84,000,000 of capital ~stoclk, ote, the totnl tax to bo _collacted by this process from this double valuation gl collectod at alt) will bo $150,000, of which 100,000 will bo expendod iu tho cost of collec- tion, Iftho ronds woro taxed on thoir gross rocaipts, ns contemplated by the Constitution, tho tax would bo paid direot into tho State "Irensury without avy cost. 8o with the varions munufacturing companics throughout the Stato, If, in liou of the complicated machinery dovised to reach thom, by itaxing thoir land, Duildings, machinory, tools, capital " stook, and debts, thoy were simply requirod to pay, semi-nnnually, u alight tax on sales, the tax would be prid chaoer- fully, nud it wonld cost nothing to colloct it. At present tho Stato gots litorally nothing, ATIOLISIING DIRECT TAXES, Q.~—If theso changes wero made, would thero noet bo i surplus of roveuno? A.—By adopting tho licenso system, the iax ot snles by corporations, tho tax on gross re- coipts by railways and horse-railways, ete,, tlhe State could, with its prosent revenue from othor sonrcon, abolish all dircct taxes by valuation on tho roal and personal property of the State, and roduco the rute ou the taxed clusses to a mini- 1oum. COUNTY TAXES, Q.—ITow about county tuxes? . A,—T'heso would hava to atand ns at proeent, ntil tho success of thoe Stato systom was estub- linhed, whon the latter might bo gradually in- corporated into the county businonn, nnd oventu- ally suporsedo the wlhole valuation nystom. EXPENSE OF COLLEOTINO. Q.—-According to youritdoa, tho cost of colloot- Ing taxes 8 soveres ¢ A,—Thowholo amount of taxes collocted in Ili- nuis In 1871-"2 for Btato, county, city, undothorlo- cnlpurposos was not less tha 25,000,000, and of that sum, in oue way or the othor, £5,000,000 was consumed boforo it reached tho uovernl troasu- ricy, ‘hat tax of 85,000,000 was lovied to puy officoholders for colicctlugg tho othor $20,- 0,000, . Q.—IInve you any idon that the State will over chiango tho valuntion plan of taxntion ? A—It will, Whou the farmers nnderstand thut they Tny nearly the wholo tux, ineluding vho oost of eollotion, nud that the tax on lands and live utock may be dispensed with, snd that the wpovinl priviloges mentioned can slono support tho Btute, thoy will give the subjoct their aiten- tion, 'Ihoy wro tho vietims, remorselessly pun- inhod by tho proseut systom of taxation, b A fetds The Mutual Life, ‘Wa {lonire o call attention to {ho statement of the Mittunl Life Tnsuranca Gompany, of Now Yorls, for the yeur 187, which fs publishiod, on anothor puge, 'Thio Nguren glyon thoreln show & romarkabla dogres of proapority, to bo accounted for only by tho sagacious and business-like inaunor in which the affairs of the Company hinvo beon conducted, A referonce to the Dbulanee-shieot will show at o glance tho prosent condis tion of it uccounts, Hince the Company fs managed by tlo vatmo pormou wiio lay muada it sitch eticcost 10 tho past, §t will doubtloss continus to Aourish, aud arow el slrouger in tha futuze, : LOCAL MISCELLANY. GENERAL NEWS. A glrla' military ontortalnment, with vocal and _instrumental muslo, will bo given this ovening, attho Went Bldo Opera-Houso. Tho Madden Drothiora and othor amatours will nssut, ho Irish Literary Associntion held & businoss meoting yostorday nftornoon, at which the ro- yorta of soveral committees wero henrd and dis- posod of. Tickets for the St. Patrick's Day banquet and ball woro distributed. Everything nlpnnnrs to promigo.woll for a succossful colebra- tlon, The Committeo on Momborehip of tho Bonrd of T'rado linw recontly heeu aitachod with ccono- my, and has cut down tho nutbor of compli- montary tickets issned., Tho publinhors of com« merolal cirenints have boon wformod that thoy can obtuin admission only by becoming membors, of the Board, tho{ nnturally object, nnd have gotien “l) " petition to tho Board of Diractors praying that tho action of the Committeo bo sot asido, 1t is snid that this document hns rocoived the signa- tures of about 200momboru of the Bonrd. Wo havo recolvod ncommuuication from o moroso and dyspoptic oynie, who takes rofuge, likon ym““i fallow nrrosted ab n.gamiug-house, undor the alins of ** John 8mith." s lottor be- glna: *“As an Intorested consorvator of the Bu- glisn Ianguago in nll its togrity.” Wo publish this much boeauso it will conviuco the publio that thoy will not be profited by roading any moro of it, and sinco it will lot Bulth know his opiatlo bina reached its addross, At o meeting of the Dircetors of the German _ Bocicty, held Friday ovoning, Messra, Hottich and Iionkol turned over the sum of 857 to tho Cashior of tho So- cleti' 'I.mluF the not receipts of the concort given in ald of tho Bocloty ot Tooloy's Theatro about awoek ago. 'he Gorman Hociely was nently outol funds, and this large sum Wwill go far to- wards kooping up the oxcellont honio for tho shettorloss on North Union streot. Tho Society fa much indebted to tho arliats who voluntecred tholr rorvices on the eveniug of tha concert, and particular praigo is duo to 3ra, Clara IInek and Tigs Mary Konkol, who aro always rendy to mnke any sacriflice for the benefit of the Ponr of our city. Great crodit is nlso duo to Mosars, Alox Dischofl, Tritz Volz, I, Schwarz, and Johnnkon for tholr voluntary gervices, Mr. 1t M, 1looloy govo his honse freo of chargo, anduwill be long romembered by our Govman follow-citizons for this gonorous nct. T'lio Bocrotary of the Bocioly wns instructed to sond acknowledgments and thanks to all tho persons montioned nbovo, TANBEY, There appeared in ''ne ''rinusr the other day a purageaply in which ib was incidentally statoil that iho great mojority of tho Irishmon’ of Chi~ engo nbaolutely refused to attend tho mats-moot- ing Liold Bomo time ago to reguestdr. Gladstono to rolenso the Irishmen now in prison for polit- ical offenses, Whother the Irishmon of Chicago refused to attond or no, thoy cortainly wers not ot tho meoting. ut b s nat the point., It appoars by o lttter just ro- ceived from “ P, H,'lanacy” that this state- mont, innocently made, hag dono great hnrm to theso prisoners, and to tho causo of Irish froc- dom, ‘The moment tho Britivh Consul snw it announced ho telographed the fact to Promler Glndstone, who at onco informed Queen Victoria that thero was no necessity for resort- _lngl to eunuillntor{ monsues, 'Iho Irishmon of Chicago rofused fo 1mterfora in the contest bo- tween Haxon and Colt, and Evgland was pre- served from danger, 'Uhis nows wag welcomed with joy from Cornwall to the Orlaleys, and donblo chaing wars put on the politicul prison- ors; whilo in many o lowly cot on the wild const of Galwny, or boside the Bog of Allan, tho Irishe man groaucd over what he bolieved to bo the tronchiery of hiy Ohi- eago _ brothren, That the paragraph roforred to should produce such a rcsult, was not oxpected by the writer, who did nof know tho interest talken by the British despot in mat- tors and things in Chicago. In ordor to rapair the mischief so unintentionally dono, o co‘ry of this paper will bo sont, marlked, to Queen Victo- ria, who will rend and tremblo. But when this rofutetion reaches Iroloud, there will bo re- joicings from Delfast to Wexford, aud the namo of the patriot ** Tansoy," who came to the resouo of thogreateauso at 8o critical amoment, will 108t in the hoarts of Irismon forover, like o violet in & bool of pooms, or o sprig of ming in the roviving julep. ——— CRIMINAL, g James Barry was locked up in the Armory ab an early hour yesterday morning, cherged with trying to rob o man nomed Aloxander Sweenoy, While Ofticer Crook was walking lis beat at an early hour on tho Sabbath, ho saw the prisonor attempting to nflo tho pockota of his prostrate victim. Ho scixed the highwayman, Mr. Justico Boyden will defino the law this moming to the prigoner, and commit his caso to tho considera- tion of u Grand Jury. Francis ILll was doliverod at tho Madison Btroot Station on’ Saturday night, bound ns to his hauds and foot, and the chargo of burglary geored oqlmnitu his nume. About 11 o'cloclk, Androw McDounall, a merchant, at No. 259 South Desplainos strect, heard the noise of somo ono trying to enter blis store. Il gab up, and grasping an old gun, desconded to the storo to weleome his visitor. Ilo did not wait long bofore two prowlers made thoir np- pearance and bogan to itvoice tho stoclk. After attompting three sovoral {imos to persundo the gun to go off, ho liad recourse to nature’s avma, and captured 1Iill, bis companion ayeap- in[.p1 "I'ho proupect for Iill's going to Joliot 1y good. An ineffoctual attempt was nudo to enter the cigar store of George Adler, ui No. 183 West Mudison stroat, nt an carly Lotir yesterday morn- ing. ‘L'wo prowlorn were scon opposite” tho en- trauco by Oflicor Bdwards, mud they ran off ou hiy n!)pcnmuco. On exnminng the prowmises it woy disoovered tbat the thieves had out out & pano of glass, but the'nrrival of the ofticer prevented tho accomplishimont of the burglary. ‘Tho residence of Complroller Hayes, at tho cornor of Carroll and Sheldon streety, way vis- ited by snonk-thioves nbout 5 o’clock last evou- ing, aud robbed of personal proporty valued at ‘Ihe polico hitve boon advised of tho rob- Dory, and ure watching for the thieves, A barougcho containing Charles Patridgo and wife, togethor with o Mre. Mulonoy, was ovor- turned yesterdny aftornoon ab the cornor of Chi- cngo nvenuo and North Wells street, by which Mis. M. was severely bruised. Slie was conveyed to hor rosidence, ut No. 203 Michigau streot, aud a physicion called to nttond hor. The gentw' furnishing storo of Iarris & Cobb, at No, 171 South Clark strcot, was entored by burglnys about b o'clock yestorduy momning, and rolieved of merchandio of tho yuluo of 1,900, Tho cuee has beon plaeed in the hands of the doteciives, who aro ongaged in forroting out tho whereabouts of tho raobors. A man named W. . Jefferaon, collector for a Eniuuug establishmont, suddenly disappoured Suturday evening, aud hins not boon soen sinco. He loft hin rosidenco, No. 436 Bouth Clinton stroot, about holf-past 7 o'cluck, to tranenct somo businoss on Uwelfili stroot, but did not ro- turn, TTo had $100 in his posscesion, and fonrs of foul play are entortnined. e i PERSONAL, Tho popular nctor, ilr, J. W. Blaisdoll, mot with an acaident Saturday ovouing which, but for tho opportune arrival of Coronor Stephons, might bave vosulted fatully, Iu attempting to alight fromn stago nt the Aeadomy, his arm, owing to tho ecarolessnoss of tho driver, way thrust through o window of the door, sovering an artory in his wrist and eausing n sorlous loss of lood, Dr. Stephens happened Lo be presont at tho time, and droesed the wound, alter which Dlnisdell wis tuken to his hotel, HOTEL ARRIVALY, Ppimer House—Al, A. eno, U, 8, A.; K, K, Jones, Quiney; C. B, Mursh, Now York; B, I, Tiold, l’lllllldul['lllm, W. 1t Korr, I, Glapman, Lrenton, N. J.; B, 8, Bowman, Louigville. . . . . . Grand Pacifie—"ho 1lon, Joh E. Btovenson, Clncinnati; the {fon, O, W. Mend, 8t Pnul: Miles, Conunecticut; §, ' Yox, Now York; Thomas I\ Barr, U, 8. A,; O, ©. Yost, Doston; Sumnol Lowis, Bun Trunclnco, o ey . Sherman Iouse—d, W, Muolio, Now Yorlk; O, J. L. Moyor, Fond du Lino; Georgo A, Lllis, Boston 3 L, B, Moars, Cloveland ; Goorgo J. Dickivson, Boston; the Lon, O, W, ltead, Sun Tranclvoo 3 D. J. Louhy, Now York; L, I, Eng- lor, Bult Lake. = . IYDE PAREK, All tho Ilyde Park ‘Trustces wore presont ab tho rogular mooting Saturday aftornoon, WATER-WORKS UNION, Prosidont Cudy anuounced that the agrooment betwéan the Villago of 1lydo Park and the Town of Inke lind boen sigued by both partios on the Oth inst, J A cortifiod resolution of tho Truutoes of Linke was prosontod roquesting Hyde Iark to order tho Holly Ttotary vutape: 'Whis waw roforred to . Josaph Slnco tho inltintion feo is $250° Committeo No. 5, who subsoquontly prosontod majority and minority roports on tlie subject. T'ho y roport wna adopted--yons, 5 nayg, 1—Mr. Donflold, Thls roport recommend- od the ordering from the Ifoll Mnmnhnt\lrlur Company two rotary prmps and engine, with all usnal and nocessary connoctions, to havo n ca- pacity G0 per cont greater than that at Bay Cily, ono-half _of wnid_oxponso to Lo borug hy Lho T'own of Lake, and the coat not to oxceed §6,000 for such maohinery. I'no Villago Lnginoer roported hls plot and plan of wator-works speoinls, which nro flnished ng for as can bo done until consultation is had with the Town of Lake, A BILLS PAID AND RLPERRED, Tho BIll of O, Deakwilh, for logal servicon, amounting to $600, and Porry, Morris & Sulzor, on nasossmont rolls, for 82, “wore ordoted tu bo pald, and five small bills, amounting to $107.78, woro roferred to tho committoos. T'ho bill of Bumnucl G, Rhondos for morvices na Commisalonor of Anscssments nndor appoint- mont from the County Court, belug for work dono ntextra and Inte lourn at night, was ro- forrod Lo the Attornoy for his opinion ng to tho right of the villagn to pay tho snine, ho hoing under salnry from the Board as Viliage Engiucer at tha samo time. R 8, '.l‘lmmEson. Village Attornoy, recom- monded that rebates bo allowed ou spocial avscss- mont of 1872 for improvemont of Prairio avonuo toJolm Atkinson, €800, and to W. M. Farns- wortly, 200, by warrant to bo issued only fn pay~ ment of their fax on special aesessmont for the same improvement, now in the hauds of the Col- Joctor. It was roferrod to tho Committes on As- sossmonts, 'he Lill of the IIydo Park Gas Company for lighting straots in Janmary was recommittad for oxnmination and roport ns to the number of Jomps which wore frozen, and the tiwe lhoy woro not lighted, STREET IMPROVEMENTS, It was rosolved that horeafter all potitionora ior street improvemonts bo required to stato tho numbor of feat fronting on tho strect to bo im- proved, aud the number of feet and charactor of tho land owned by then, and without such state- monts mado no assceament shall bo orderod. On the petition for widening Bgau nvenue, by extonding the snme 7 feot into Chicago and 7 foet into Hydo T'ark, it was reported that no sat- infactory conourrenco could ba socured from tho Tlonrd of Public Works of Chicago, and said po- tition was thorefore plnced on filo. "Tho Olerk wns iustructed to furnish to tho Commiltteo on Assossmonts certified copios of ail proceedings for tho improvement of Indiann ayveuuo, T'ho Superintendont was directed to ropnir Btato strect, near ‘Uwonty-third stroot, for the kl)ilnl timo, nud Lo fill, if possible, that sinking hole, A potition was presonted from Wing & TFar- ling, with sccompany plats, praying for tho ve- calion of o very complicated ulloy, nud thoe sub« stitntion of & straight ono in Davin' Subdivision of Block 3 of Lyman, Larned & Woodbridgo's Bubdivigion, noar Kenwood court. It was ro- forred, A potition was also rocoived from Jnmes Morgan and othors for o }flpu'unwnr on Darle stroet, cmumclhxfi with Tifty-ilrab sireet sower, and oxtonding Y00 foot south, and was roforred, A formal resolution was adopted nceepting tho powor on Madison avenue, from Forty-niuth to Trifty-fivat stroot. MISCELLANEOUS, 5 A communication from Ldward . Allis & Co., of Milwaukee, maunufaclurors of water-pipe, asking when the villago bonds will bo rendy for delivery, was reforred to the Clork to nnswor that it would be in one weck after action on the subject by the Logislaturo, I'ho petition of Nelson & Boneon for change ina warrant held by thom, o they could ngo tho snmo in payment of taxes, was referred to tho Commitieo on Finauce, Tho })utmm\ of Beatty & Barkor for warrant for balance duo on coustruction of Titty-first slreot sowor way roforred to the Committos on Drainage, and, on their recommendation, tho Clerk was ordered to insue warraut to them for tho balanco, BLE37.75, payable Aug. 1, 1874, without intercst, ~ ° Capt. George V. Binford roported sixteon ar- rests by the polico in Jauunary, and fines col- lected, 370, Owen Shoridan wias continued 28 o spocial policoman anothermonth. Tho Villago Eugincer exhibited n large sec- tional map of tho north half of the villugo, cov- oring oightoon square miles of land and ono wall of the Trustees’ room, and showing every 1ot on overy plat of subdivision, and tho exnct sizo of eazh ono. Tho Doard tion adjourncd to Saturdny. SUNDAY’S NEWS. Locals The following views of thiree prominent mem- berdl of the Board of ‘Irade, relative to- tho ad- vantages oud oviie Of _ tho prosent wareliouse systom and Warohousa ‘law, wero _ obtalned by a Tminuxe roportor Inst TFridey ovoning: It was stated thab the Milwaukeo system of making the ralirond compnnio rosponsiblo for the reccipts, they hav- ing tho manugement of the olovators, was giving that city an advantago ovor Chiengo. Also, that whoro lhore wero no competing railronds, the grain would be givon o lower grade, and nt com- {mliug points it would bo givou s highor grade, han itdeserved, in order to ot it sont to Milwau- keo instend of Chicaro. It was stated that it wonld bo best forail iutercsts to enforco tho preveut law, #o that no recoipt could b issuoed: for grain not already in stote. Certrin insur- ance companies had withdrawn from insuring grain in the clovators, owing to the impossibility of finding whother it rezlly wos ihere or not when (ho clovater burned, as m the case of 1ugh Mehoer's Blovator, In tho matter of shaving grain paper by issuing short ?\mnmy on grain roceipts, it was thonght desirablo to havo tho surplus, if any there should bo, accruo to ilio State instond” of to tho elovator, Thoro wonld thon be no object in shaving, and slort- nvu would uot be such n frequent ceuso of com- plaiut ns it now is. Also, tho railronds onght to @ made to woeigh the grain when tho; rocolve it, aud account for full weight, On tho question of the respousibility for the firuin. it was stated that the Buprema Court had o1d tlint, from tho momentthe grain was dopae- ited m the elovator, tho respousibility of the railroad onded, and that of the receiver bogan ; this, although the lattor had no choico of olavat~ ors, und did not even kuow whore hig grain was goings to Lo unlondod, A romedy was suggostod in muking the railronds responsible for the grain until ealled for by the consignee, or for & cortain reasonablo timo aftor Lie hnd Leen notlfled of its arrival, This would provent the discriminations against certain warehouses Ly monoy-lendors, it Joaning on grain roceipts. Tho right of the Legislaturo to fix tho rate of slorago was genorally congurred in, nnd it was also urged that tho elovntors should be roquired to take out u license for betlor sceurity of shippers, insurauce companios, bauks, cou- mgnees, aud monoy-lenders, Tho right of the Loglslature being concedod to fix tho rate of storago did not prove that it was good policy that 1t should Lo so fixed. It would bo better ihat the poople in thée individual capaaity as men of business should ostablish the rates, A low rato for long utorago was not dosirablo, Thie lowor the flrst storage was tho better for tho farmor. As & rule, farmors did not Lold Uir grain for over ten duys aftor renchiug tho city, and those who sold immedintoly on srrival miido tho most monoy. —At o meeting of the Directors of {lis Michi~ an Central Ruilvond Company, held at Boston, an, 20, tho reports of the President wero pro- sonted. Iu consldoration of tho fact thut the not earnings of the yoar had been oxponded upon the permaneut improvoment of tha road, it wias voted that the usual womi-unnual dividend bo passed. Following is o swnmary of Presis dont Joy's veport: Extonsive improvemenis hind bocowo neeessary during the lnst two years, inconsaquonco of tho inersasing businoss to bo done. 'Lho voduction of rates to loss {han one- Lall, in tho soven yoars preceding 1872, owing to tho multiplieation'of compoling roads, mado it nceessary to transport three, four, ahd evon fivo times the tonuage carried in 1865, to mako the not earnings much larger thanthoss of that year, ‘Thisinvolved doublo tracks, steél ruils, onlvrged grounds nt tormini, additional oquipmont of losomotives and cars, and now aud onlarged conblruction and ropuiv shiops, All the old lin is of steel oxcape 65 milos, Tho double truek s all steol, New machmo shops Lave Leen comploted at Jaokson, and from $20,000 to 825,000 \\'&Il Do oxpended to comploto one build- ing snd ropalr anothor at tho junction near Do- troit, Tho rond isnow ina condition to do its onlarged business with onso und coonomuzy, Ow- i to various causos the rceoiply have largoly fnilon off during tho last six months, ‘ho rates on Woest-bound freight, owing to competition botweon the competing trunk-lines, huvo boen conslderably lons than one-hulf tho rogular tarift ratos, Last-bonnd froight, up Lo the mddle of Beoptombor showed o large iucroaso, amounting 10 ovor $40,000 during the second week of tha month ovor the sanio wook last month, The anio thon ocourred, aud tho incronso was lost in 1o noxt weolt. Nol\\'lthnlnndinli‘ those dilleul- Uos, thoincronss in tho »gross businoss for tha six months ending with Novembor was $162,- 418,56, of which §0,807.03 was_for paongors, and §146,620.82 for freight and miscollancons onrnings, Duriug the samo time tho enrniugs on West-bounud through frolght foll off §181- 414,42, showing an increnso on Listorts busiuess of §243,012.07. With the customary rates and usiul Wost-bound business, tho inoroase should hiave beon §600,000. Durlug tho Aiget Boyon weoks of ‘this yenr, the increasn was_£313,839,08, of which 817,086,497 was for passongers, nnd 3106, 80,01 for frelght, Tho gross inorcnso for tho wholo of” lngt year was £620,201.03, Tho ircroaso iu the number of tons of froight carriod for tho six months ending Nov, 30, waa 905,281, an increaco of 43,298 tons over tho cor- rosponding poriod last year, Thoro was gront doprogslon in tho lumber traflie during tho wholo of Inut yoar, which han not yob rovived, Tho balanco” againgt the branch ronds for tho six months i 8174,131,93, The amount of business vecelved from thom on tho main ling in six months, was 2480,788.70, of which $285,0010,01 was rocoived from tho Jollot branch, The horih- orn 100 milos of tho Jackeon, Loasing & Sagiunw Iiallrond woro only apened durlng tho past yoar. It will probably develop a profitablo trafllo whiol, with tho lnd;grant of 200,000 acres belonging to tho Company, will make this branol profitable, Should the contomplnted rond from Mackinne to Marquotto bo built the Jackson, Lonsing & Saginaw will bocomo o business thoroughfare sccond to nomo in tho West, ‘The improvomants upon tho Grent ‘Woatern Raflway, which conncots the Michigan Contral with tho Now York Contral and the Tifio, and 18 the natural ally of this Company from its nosition and location, wera fally as oxtonsive ns thiose upon the Michigan Contral, Its now road from Glancoo connects onr line with all rouds terminotitig nt Builulo, and has altoa connection with its own alr-line near the Bridge, maklug tho shortest ronto botweon Detroit and Buspen- ston Bridgo, It Is therofore both n double track and & now rond to Buflalo. Its doublo track be- twoon Glencoo aud Dotroit is also nearly com- Plotnd. Its wholo line in theroforo substantini« ly ‘Inld with & doublo track, Though the local nand Weust-bound business wna unusually light, thera nover was a time whon so heayy n tonnngo was presing ovor the road as now. ‘I'ho Board, therefore, confldontly expects that with' prosperity again fully rostored to tho Company, tnd ite busincss re-cstablishied, the gront advantages of tha lines of the Michigan Central and Great Weatorn Ronds for travel and business, and the excollent condition of the ronds in all respocts, will cnable thom to com- mand their full sharo of the business, both pag- #ongor and (roiight, puassing betweon the ast and| uéu West. The following s the I'rensurer's roport: To the Prestdent and Directora of the Michigan Cen- tral Railroad Company : Qexrievzw: The following roport presents the ondilion of th Gompany o tho I day af December, LYRH 1m aecount, M, C. R, R. Co, Dr. Nov. 29, 187i—Ta_operating acconnt Mafuand Alr Lincs, exclurivo of intorest.... ...$2,102,080.4: To intercst acconnt. To bolance of Branch Tonds iranaforrod ¢ 1 L. 194,42233 $3,350,611,74 of p{nn’lerty by the Btate Sonrd of Equalization for 1473, —lio Lower IToero of the Massachusetts Log- {alaturo on Baturdny rofused to outortrin rosolu- tions pasgod by the Bennto in relation to the ‘contonninl colobration at Philadelphiz. Mr, Ad- ams, of Quincy, mado x strong apooch in opposi~ tion to Intlorsing the selamno, his objections be- ing that it Iv noither covatliutional, ior, consid- oriug tho bankrupt conditlon uf the "Hronsur 3 in frood tasto for tho Natfonal Government ta approprinte monoy for knch i purgoss, Crime, Ex-Shonft Bronnan, of New York, and his Doputy, Willlams, loft Ludiow Stroot Jail Sat- ucday, tho thne of sontenco liaving oxpired for contompt of coms in sllowing Lonry Gonet, ponding sentouco to tho Btato Prison, to eseapo. —Bononi ILloward, tho millionsire match.. mnkes, hos boon comvictod of counlerfoiting rovouuo siamp, and sontenced to tho eniton~ tinry for five yeard. 4 —A Jofferaon Uity correxpondent raya : * Gov. ‘Woodson has offerod o _roward of $2,000 apicce for the outlnws who robbed . the Iron Mountain Railrond train nt Cnad's 10, Mo. o fow daye ago," but no ofliglal announcom ent of the facl has yob boen mado. —Jolm 0. Honty, Ohiof Olerk o.t the Unitod Htatos Rovonuo ofiice at Lynchbury V., liat absconded with 8 largo amountof a,2uoy, suld to bo 100,000, . Legal Matters. The Toledo, Wabash &' Wostorn foud [Bprin,™ fleld & lllinois Boutheastorn Ruilways hizve Jolnod the Onicago & Allon in tho resistance to the collection of tax on their capitul stock. Ap- plication will bo mndo next week for an fnjunc~ Odgs bofore Judge ‘I'reat to cuforce tho colloo- —Buits woro inslituted to-dny in the Buperior Court of Wako County, N. Ci, by Augnst Bel- mont & Co., to compel tho Stato’ Aunditor to col- lect Bpecinl-tax bonds for the prymont of the in- terost for the yoars 1870 to 1874, Feb. 20 was set by Judge Wallor for tho lhearing abt chambers of = motion for peremptory moudamus, Should the tate Courts decido advarsely to tho pinintifs, 1t s tho inton— tion to carry tho caso to the Buprome Courtof tho.United States. = 1i—Tho noxt step in the curious Judgea Bagg and Wilson conflict-contempt-of-court= habons-corpus. ease in JIowa i sn appli- cation by Mr. Hurlburt's aitorneys to tho Bupreme Court for o writ of cortiorari. ‘Tho writ has been grantod by Chief-Justico Cola and_a supersedens issued, with astay of pro- :fic(‘l;ngu il the March term of court as Couneil ufls, A7 —The juryin the caso of tho United Statos v. Jaliet & N, I, R. R, 217,030.08 David B, Thompson—ous of tho revenuo suits Grand Itiver Valloy. 10,700,15 ivgtituted at Bpringtield, Ill.—wero roleaned by Ialamnzoo & Souths Haven,., 4,270.83 Judge ‘reat on Bnturdny night until Moudey Nanica Divialon... 7,881,88 morning. Itis not likely they will roach any South Bl Divislon, lm’&‘;'gi 174,135.9g | REFeement, sinco thoy hnve alrendy been out ' biiation 16 uow acod WA TSR3 | thirty hours, and still staud as at first—sevon for . 07 | defondant and five for the Govornmant, $1,844,530.51 —_— AT ‘Cransportation. June 9, T87I—Dy Lalance of income ac- connf, 10E TECIBURCT'S TOHOTL. s coe oo $ 124,905.01 Nov, 29, 1b73—By roceipts of {he Maireand Al Lines, from June2 to Dee, 1, 1673,.. 3, By balanco inco1us accatnt thin day.. . .. 88,313, ko LivRuxOnk, Trousur Tosron, Dec, 1,870, Tho foregoing av.onnt shows the net.receipts of the rocd for o wx mosti endiug 16 Dbcember, 187 atter dodueling oporstiugaud fud $761,038,86, thu interst ‘Pranch ronds, smountingy to $174,1 03, {ho not reaul )3, which, count, '$72 ruad, Tho bonded dobt now amounts i Tirat mortgago loan, duo in 189, Timt mortgage loan sinking (& Tho sum inverted in tho pinkin y tonost acconnts, to o or six months on tho 7 per Ceut' bonds' having beun chiargad to construction ac- count; nfter deductig tho Uslarces sgainst tho addsd to the balancs of old ac- 905,91, glves as tho bulance of incomo nc- count, $1,313,883,84, the wholo of whdch Las been ex- ponded Upon tho ‘permancut improvements of tho ++ 7,000,000 +.$9,735,000 Hunds amouuts to The Toledo Board of L'rude Saturday adopted a derics of rosolutions in favor of the on- Inrgoment of the Wabash & Erio Cannl from Toledo to Terro 1Iaute, Ind., and its exten- sion from that point to 8i. Louis. Tho reso- Iutions set forth the peculiar advantages of this proposed water routo, which will niford con- vouient and cheap transportution facilities be« twoon the Great Weat aud tide-water, A com- mittee of throo was appointed to prosont the resolutions to tho Nationnl Grango, now in ses« sion at St. Louis, and tha Scoretary of the Board was instruotod to soud copies to 1he 8t Louis ® | Board of ‘Lrade and to all Western Seuutors and TRopresontatives in Congress. —At o mooting of the Bonrd of Managers of the Wabnsh & Erie Caual, Fridey night, it wae resolved to turn the canal over ‘to tho Trustecs on tho 10th of Mny, and its oporation aftor thak timoe will dopend on the Trustecs. Forelgne ‘Ano London Post thinks it cortaln thnt Glad: stone will yosign the Promicrshipbefors the new Parlinment assembles. Tho pross of tho city unnnimously recognize tho complotencss of the defeat of tho Government in the eluctions, 1,305,400, which, deducted froni tho rinking fund A i-Catholi i whioh B outstandiug, leaves $515,600, showiug tho act | , —AD snti-Cathalio meating which wns ttondod Vouded dobt upnf’flm ity lng wlbem,flfl!)g} " by a numbor of members of tho Reichatag and Tho capital stock amonnta {o. memer §18,78,204,00 | Linndtag, and several clergymon and other proms Tho floating debt amounty to, Construction account now amoun! Tespectfully submitted, BosToy, Jan, 47, 1674, T,41,509.1 Isaac Lavendoon, Tronsurer, .+. 20,316,100.63 5 | inont nersons, was hold Saturdaynight in Berlin, Prof. Gnist was the principnl speaker. Tteso tions were adopted thanking the people of Ln- glnnd for their recent expressions of sympathy or Gormany. —I:. P. Vining, Genoral Froig!dt Agontof the | —Joveliar, Captain-General of Cuba, has e Union oral Freight Agent of tho Ceutral Pacifle Rail: rond, passed through Chicago Biturday after- noon. . Thoy had boon oxpcotad to .top ovorliota to mako arrangements with tho Gcworul Froight Agonts in this city zelativo to tho doad-lock ox- inting between their roads, Tho 'Pacific ronds are nccused of having carried fr pight for the Daltimore & Ohio Railroaa for §13.60 por 100 from Omaba to Ban Francico, wh Ue tho Chi- cno ronds ara charged 93,60 por 10, it forbid discrimination. —The Board of Dircctors of the Public Li- brary held n regular moeting Saturdaytafterncon. Mr. John Robson asked for £76 for tlorvices in Tondon, but the Board thought lis sorvicos were not worth thut muoch in addition to the romuperation ho lins already recoived, sud re- forred thw claim to Mr Rosonthal to reyport upon it. A notico of the shipment of forty additional volumos of the Tauchnitz edition wns ,recoived. 'ho Board appropristed $20,000 toward pur- books, and tho Librarian prosonted o list of 27,084 volumes which ho desired to buy. chasing “Plio list was ordered to bo put npon the mark wsubject to zovision by the Bonrd. cinnati men ‘books, 9,179, ‘Total, 13,b16. Pacifie Knilrond, and J. (L Stubbs, Gen- Another Oio- thought ho could bo of material assistanco in organizing the library, snd asked o situntion with's ealary of 81,600, * ‘The cmploy- ment of an assistant in cataloguing was made tho specinl ordor for o meating next Saturday. 1o report of il Libyarina for the month of Jnnuary was presonted, showing tho receipt of 127 now volumes sud 146 pamphilets, Tho total noy on the shelves being, pampblets, 4,387; Tho number of sued a sorios of proclematious, in the exerciun - | of the extraordinary powers with which ho has latoly beon clotued. The first gives a tull ox- postiion of the presont atato of the insurrection and cnuses of ity continuance; also, assur ances that peacenbla citizens may livo securely undor the protection of the laws, The second declares the ontire island in o stato of sicge, Tho third orders the mobilization for active service of four voluntecrs out of every ten, thia If truo, | mobilization to begin immediately, nud coutinng 1o In direct violation of tholr cha etors, which A1l eraons batsroon glx months, Al persons betweon the ages of 20 and 45 not volunteers on the 1st of Fobruary aro to bo enrolled in tho militis, Tha sixth proclamation orders that the own- ors of slaves sholl givo ono out of overy 1,000 in- tho igland, to worlk in_ eamps and on the fortiflcations, andm tho treuchos. At the end of the cam- paigu tho Govornmont will liboratc theso slaves, paying thoir owuors 31,000 for each, ‘U'ho ninth proclamation organizes vigilance committoos in tho futerior, who will take noté of oversthing, furnish guidos, and act as homo-guards. Thia systom of vigilanco in to bo paid for, and is in- tonded to provent communication between robel sympathizors in towns and armed insurgonts, tibus isolating the lntter. Tho touth ordors that all ofticors and soldiers shall ba paid in the fu- fiure in gold, or its equivalont iu paper. The oloventl incroascs the nllowances and food of yoldiors in the fleld. Misceilancons, Henry Tramart, one of tho sons of Mrs. Tra- wmart, who was taken ill from eating pork affeot- vivitors for the month were 16,100, and Sundoys, :;g::{:‘f;‘{;f}}fi_’:i ’;kfa"f‘t.momh 30,13 dund, Mia 2,817, —1T'ho percentage of tho Inst crop of barloy in 9 2 fihe hands of producers Jan, 15, in tho States of 9 The National Capltal. JMilinois, Iows, Kansns, Obio,and isconsin, It is enid that a potition, protly generally signed by tho peaple of Orogon, nsking: tho ox- silvion from tho Sonnte of Sonator Hipple- Yivelaol, is now on tho way to Washington. —%Fho’ bill propavod by Bancroft pavimont. licitor, but mont, s proviaed leginlation. srainst the extra roughly handled whea it gots into tho Houso, ~—Buturday’s sossion bnto only. ho Wants of the West ;" X Ir. Clark, of Mo, “Chenp Lranuportation ;" ternal Itovenuo ;7 Mr, Kelloy,. on 465-100 Bonds3" MMr. ‘Lhowmburgh, on “ Disposition of Cluims _for usif, Ase sistans Socretary of Stato, for tho reorganization of the Stato Dopartment, suthorizes the ap- pointmont of & Solicilor for the Dopartment, to act indopaudently of the Attornoy-Goneral's De- LEach Dopartmont has now its So- thoy all belong to tho Attornoy-Gen- eral’s juris'iction, and are subject to his ordor. T'he Qommily'co of Ways and Means think that i u Solicitor h1 nuthorized for tho Btato Dopart- for in tio bitl, tho way will bo oponed for eaclr Dopartment Lo socure similar hent 18 quite & strong projudice n.ahts aud privileges that tho Stato Dopartment iy asking, and tho bitl will bo of tho louso way for do- Mr. Fory was in the chair. Spocches were made by Mr, Crittedon on *“Woulth, aud o Mr. Vaneo, on “In: *The Issue of tho Quartormasaters' pu which produced in 1873 somo 9,600,000 bushels, ity placed at 81 8-10 per cont. T rate of con- suimption, by which is monnt both shipmeuts and home consumption, is highest in Kausas and Ipwest in Wisconsin, being respectively 76 and 16 per cont. Tha percentage uF rye on hand auvorages 26 6-10 por cont, which, with a total jrroduction last year of about 4,800,000 bushels, mdicates an amount now on band equal to a trifla Jess than 1,143,000 bushels, The consumption in Ineaviost in Kansns,—80 por cont,—and lightest in Wisconsin—70 per cont. —Tho landlords of tho Lotels in Boston raided upon by the Stata police on Wadnesday, viz : (licorgo Young, of Young's utol; Capt. {mnmy Alull, of the Sherman Houso ; and Mr, Edwin " whapin, propriotor of the Trcmont and Revers ‘Houses, woro arraigned in tho Polico Courts Sat- ‘nrday, They -were obarzed with maintaining Miquor nuianuces. Mr, Chapin entered a plen of % Guilty," and, by his own ovidonco, satisfled fihe Court that it -wns a ¢ first offonso,” when ‘ho was finod £50 and costs, which ho paid, T'his action entirely debars him from rucn\'uriu,‘; any o the liquors' and winos, worth about 82,000, let woro takon away (rom the ‘I'remont Houso. l,nPt. Iull_and George Youuy both pleaded not Ity, and daclined to testify in their own bo- Storos ;" Mr. Saylor, of Ind., agaiust ‘‘ Iatont | linlf, and suffor three months' imprisonment at Monopolios ;" Mr. Deck, against * Larift opolies ;" Mr. Iawlo, veadiness of Now Eug] taxiff protection; Mr, 1 and My, Ransior on * Clvil Riglts,” —Tho suh-conunittee recontly tho olaimns of the - survivors of orphons of such soldiord, —'I'hie Spanish Minjstor hns informed the Soo- rotary of Slote that he lins recoived s telegram announcing n blockade by his Government of the const of Cantalubrin, from Oapo Ponas to Fuon- torzabia, oxcept the parts of Gijon, Snutauder, und Ban Bobastian, —The Bosrd of Visitors to the Military Acsd- om Con, O, R. i, Rodyors, U, 8. N, 5 on, Pennsyivania ; tho Rov. A, Teancls Wayland, Yalo Gollego ; A, . Tomplo, Tonnersoo; Richard P, 1ammond, California, —Jnlos Janin has filed a paper in tho Gninos- Oushing muit, claiming that ho had a contruct for one-thivd of the land sorip to bo recovoyed 1 Ju tho suits in_which ho was couusel with Cush- PANAGEA ingg for Mes, Guinos, and prays that Cnehing muy be required to transfor them to him, an that Mra, foronce. Sitate Logistniuros, Mr. Gundlich, of the Commlileo appointed o Honnts of tho lllinols Loglslaturo to In- roports byt ventigato tax 1uattors in Cook County, that the books sud accouuts havo boen foun covrect, aud Lhat tho taxes hwvo beon oxtoudo i strlob unmpu‘uup with the i'n)unwd yaluatio Mon- of Conn,, doclaring tho jand to dispenso with tho Cox, on * Itoyevuo Tarifl;" appainted by tho llouse Committee on Pensiont to unnal:lll‘:r 0 Moxican wor for ponsions, has ngreed to perfect 2 bl to meet theke canes, * ‘Lhe bill ponding pro- vidos that survivors of the Indiun. wars and” tho war with Mexico shall bo placed on the same footing ns tho soldiors of 1813, or widows ane! lms beon appointed by the Presidout as folfows: Gon. Churles I, Ilamilton, Wisconsin 5 J.D, Camer- Kendig, Town; hard labor in the Housa of Correction. Thoy apponlod, and furnished beil for their apponr- 4nco bofore the Uppor Court. Mr. Chapm was aovor prosocutod boforo under this law, and fapt, Iull and r, Youug hove not been bofora ac Court siuco tho 20th af Docomber, 1871, whon fioy waro fined 810 onch, nnd costs, for unlaw- dally keoping mtozlenting liguot for kalo. L S i — DEATHS, Vot o SRS AaEaase { BLAOK—Sunday, Fob, 8 nt 7:%0 a, m., Horlausia La. T ok Wneine ot W 1 o 1 ’;‘Ki":l;lllllf\l[ ;:“xé"“lill;" ;\;ll’::‘ “Mlfl 1, 31 Black, ol o, resldnios, 0 Wi : o, o1, 83 1 Gk, RiouTe Ponfigg,Tucsdoy PRIL] tiI—Teh, 8, Maud R., 13 ‘B, and Maria Milluro, BI;‘L!:‘{ l‘;l‘l{l’\‘:aficfi‘ Punoral sorvices at pavent's tosidonce, 14 yatlla,m.; cars to Losohill without furthernotico. ARMSHNONG—Vob, 8, Jamos B, A . 1 s Tosophii Rrimtrous aypod D s ok dnuuhitor of 3. nntha, eneat,. ) Abonda rlends Juvied M. '\ EOUSEHOLD Toall porsans sufforing from Rbicumatism, Noue ralgln, Cramps in the Limby or Stomach, Bil- luus Collo, Pauln in the Buck, Howels, or Sidy, we would say, ‘Tnr Housk NOLD PANACEA anid IPante 1LY LINIMENT s of all othots tho romedy you waut for Intornnd aud ox. tornl use, Gaoinos Do rostrained from intor- AND | FAMILY i LINTHENT, thowsanda uf vuson, Thors {8 uo wiatako about I, Try 1% Bold by all Divgglate-