Chicago Daily Tribune Newspaper, June 21, 1875, Page 7

CITY TAX CASES. Edect of the Supreme Cottrt Decision ~ on the City Taxes of 1873 and 1874. ‘Communication from the As- sistant Corporation- Counsel. Foll Text of the Two Most Im- portant Decisions, Why Judgment is Refused on Taxes of 1872 and Prior Years, .The Gerieral Revenue Law Had Re- pealed all Prior Enactments, Judge Wallace’s Objections to Bili 300 Sustained, Tho Court Could Not Acquire Jurisdic- nf tion Under It. . ‘ THE TAX CASES. : LeTick FROM AvsisrANT CURPONATION-COUNGEL Abasts, Io the Editor of Tha Chicaga Tribune t In your teste of tho 20th inst. (yeetorday), ap- pears an artivlo in the editorial columus, under tho heading, “Supreme Court on Clty Taxes,” commonting on a recont docision of the Supromo Court in an appeal from tho judgment of tho County Court of this county, rendered in August, 1874, refusing judgment for tho city taxca of 1878; &pooial axscasmont, etc. Tho appoal caso ,Gecided by the Supromo Court was Tho People, “atc. ve, James Otia, a cortifed copy of tho opinion in which I have beforo mo. 60 far as tho article fn question purports to stato the decision of tho Supromo Cont, ft {8 substantisily correct; but “you will excuso me for saying that tho statements of the articlo as to tho affect of the docision upon thocollection of the taxos of 1874, are, as I think, the result of insufficiont information as to the presont status of the law. ‘Tho City Tax Iaiv, commonty known dt Bilt 800, provided that the County Collector, upon a return to him by the City Collector of lands dolinquont for taxos, special assceaments, ctc,, should “proceed to obtain judgment against said lots, parcels of Jand, and proporty, for anid +genoral taxes, epecial taxca, aud apecial asgess- ments, remaining doo and wuopaid, in tho samo manuor aa may bo by law provided for oblaining judgments against anda for taxed duo and thpald. tho county atid Stato,” ‘ete. ‘This provision, tho Supreme Cédtt décidos in tho cago in question, requited tle County Col- Iector to makearoyort to tho County Clerk, such “as is required to bemade by the Genoral Revenus law of the State, and, npon the firet day of tho torm, to vorify auch roport by an affidavit, such as is prescribed in the Genera! Rovenuo law. ‘Tae Genéral Revenue law in force at tho time of tho application, and now in force, requires tha County Collector to report to the County ‘Clerk; among other things, tha valuation -npon whiob the taxis extended, Tha General Reyenuc law requires that, ou the firat dsy of tho term at which Jadement is prayed, tuo de- linqueut bat, or roport of the Collectar, theroto- foro fited with tho County Clerk, shalt bo revised ‘and correctad; for tho reason that, between tho time of fillug tho jiet aud‘the first day of the “term, some taxes may be paid. After such ro- vision, tuo goural law reqnires the County Col- lector to mako and suvreribo an aflidavit oa nearly as may bo in tho following form: I, —, Collector of the County of —, do solemnly cwwear that the foregoing aa truo and correct record of the délinguenc lands und lote within the County of —; ton which L have been unab ¢ to cotlect the tazes, elo, charged therouu a8 required Ly Jaw, for tho yeur or yearn therci wet forth; that wuld ‘taxce now realy ‘due and uopald, as I verily beliovo, ‘This gaveral law requires tho aNidavit to be en= stered on the record at tho end of the delinquent Hat, aud to bo mgned by the County Collector, ‘Tho Bupreme Court hold that the County Collector coutd uot return tho valuation upon which the tax was oxteuded, for the reason that bis uly proper suures of informaticn was tho City Cullector's return to lim, the County Cot- lector ; aud that tho City Collector's return did not coutain tho valuation, for the reason thut DU 80v did not requie it-to contain ft, Tho Court docide further, that the Couuty Collector could not make the prescriled atlidayit, because ho could not, of bis own kuowludgo, ‘Bwear that tho delinquent list was correct,— hua only information boing hearsay, viz.: {rom tho City Collector's report aod that ho could not swear that he had buon unable to collect tho taxon, for the reason that, under Bill 300, he Lad either power uer opportunity to collect them. ‘Tho Court then hold that the City Tax law, ro- ferring to County Collector to tho Gonoral Rev- ‘ence law as to what his report shall contain, and how it ehall bo verified, aud neither providing “bow the County Cotloctor shall get hie ivforma- Non, nor placing it in Ind powor to mato tho prescribed aiidavit, is fataily dofoctivo; aod the County Collector could not, under the City Tex law, make such a report as is required by the govoral law, and was mocessary to givo tho Court jurisdiction, If da ovident frow the opinion that, if the City Tax act had piscot it withiu tho power of the County Colluctor to ropork valuation, and to make tho preveribed aflidavit, or fad in torma Slapenued. with wuch report and afidavit, chero would have booy no dilticulty, ‘he Court says “The City ‘Vax act neither dis- pouses with that report and aftdavit, bor directs how tho County Collector shall obtain information from which ho fan intolligitly and truthfnlly make thom,” Again, the Court sny: The requirements of that act [tho City Tax act], buivg utrictly fol. lowed, leave it impossible for the County Col. lector to make the roport and allidavit required fi and tere Roveuve law, The fault 1s tn tho Wo, and the remedy muat be sougll in the Leyiae ure, which alone is tneested wilt power to ginend the law," Itisclear that tho law might bo amended in bither of two way: either bo ay to mato it pou- alble, undor tho faw, for the County Colloctur to Topurs valuation aud make the prevoribed allida- ‘Vit; oF to Uisponse altogethor with tha report of valuation aud alidavit, ‘Tho Jattor method bas been adopted. . F “AD act smendatory of Be¢. 1dof tho City Tax act, approved April 17, 1875, provides, amongatl- ar things, Phat it shal! uot be requlied of said jonvral officor (the County Collectur] to attach o ead Hat of dotluquont loty or lands any affidavit whalecer ws relation: thereto; nor Bhall it be necessary that his return to the Coun- ty Court, in relation to loty, lauds, or real estato, for auch purpose, shall couteln the valuation of fuch property} bubit shall be suficient thas bo mako eu ollicial return, stating, fo andetanco, Suat tho lint, in this regi by bim presented, is B correct list of the lan: id lots delinqueut for barca and special asseasmonts for city pure ases, with the aniount due on ercn ract = reepectivel, for = such urposen, wecording to the refurn of the City Colloctor of tach city, duly made to such officer according to law." ‘This amonduiont complotoly abviatow tha objections to the City T'sx act stated by the Su. prema Court in the decision referred to, and takeathe collection of city taxes under tho Cuty'T; it, aw ao ameuded, entirely practicablo, In conclusion, allow me to state thatitis a ‘Vory common error to suppose that the defeat of av Sppliostion for judgment for taxcu 1s a do- foat of the taxes. A tax against lacd liablo to taxation by tho proper authority cannot be defoat~ ed. The taxon realty becomes a lien, not by virtue of the assesumert or lovy, or any of tho rocecdings fur {is collection, but by viztue of Tie Jaw of the Stato; and, once a lien, it is al- waye alicu until paid, The collection of tho tax of 1873, then, fa inerely Solera noe defeat. e1,. It becamo a lion May 1.1873, and remains a ae as agarust all resity the tax oa which bas bt boan pad. Heapectiully,2 2 Francis ADiua, 2 ° ——— DEQSIONS, = ‘varRS OF 1873 AND PRIOR YEANS, ‘The following {6 the opinion of tho Supreme Sourt in the case of Martin Andrewe: ‘This writ of error is prosecuted to reverse 8 judg- Jasnt of the County Cuirt uf Cook County, ordering Neo male of cortain Ienis aud lote fur texce levied by Ba City of Clicaga for the yeare 1669, 160, Ivit,, and 1872, ‘The Juqmedt waa réndoted At thd September term, 197.3, of tha Court, and the application therefor {a claltned ta have been “made. nder the provisions uf Aq act in regard tothe aesegauent std cbltection of texea in incurpotated cities, towne, and villages, fur the year 1872 and prior years,” (Lawa of 18:3, p, 88.) Tho teport of rittirn taede by the City Collector to the County Collector containa a lint of the real entate upon which the munfcipal thioe aré due and unpaid, together with the amount of auch tasea for tha yearn prive to.167%, for which judgment was renderod,. ae well ae for that yoar, and this Colle stor certifies tiers. itu Uuat the return as to the resi estate npon which the taxes atsenaed hy authority of the city, fur the years 18,9 and 1670, romain dua and unpaid thereon ‘from Uhe bent Information he could obtain, The return tn sworn to In proper form, Et Iv argued by the platnlig in error that THIS NETENN 15 INADEFICIZNT, 2 ‘Tha third aection of the act under which the pro condings were tad provides, “ The amount of any thx heretofore ansenved or due Gn any real ontate for auy trlur year or yosra, and remaining unpald for any cauno whatever, toxethre witha lat of the real eatate pou which the name phall have been levied, may bo returned to thé Beri or County Treasurer by tho Cullector making the return provided in Sec, 2 herent atthérame time he makes uch return ; and where any rollnor warrants for the collection of any auch taxes for any prior year of yearn shall have been do- atrosed vy fire or otherwise, such Collector aball make lia return aa to thn’ anid real estate npon which such taxes ansnsscd for “euch prior year or yeare romain = onnpald, and the taxen upaid thereon, from the beat tuformation that bo van obtain, And afi tho provisions of thin act relating to the tates mentioned in sald Soo, 2, the return and the collection thereof, aball apply ‘ta, the taxes au~ thorized to be returned by thin rection.” And it [a Inrther provided In the Mfth ecction of the rama act “thal the statement iu writing (ur return) made to any County Teoasurer or Sherif an County Collector under thls act, shall on the application for jndg- tent ant! order of sale be prima facie evidence tliat nil the requiremonta of thé law have beon complied with iu the ausening and lovying of tha taxon therein re- turned as unpaid, are due and unpatd.? ‘The return seems In thie reapect to conform to tho requiremonta of (he third section, and utesn the Fec= ton Iteeif' is Mable to the objection of unconatitu. tonality the return must hare the efect which Is given LU by the fifth nection, ‘That objéction, howover, js Urged on the ground tat A PURELY MINISTERIAL OFFICER in by the nection invested with judicial powers, ‘Tho report af the collector ag to the deliuguency’ of the Lroporty Jn not conclusive uf that fact, ‘The owfier 16 Weprived of no right by tho report, Iie fa attil entitted to havo bla property free from any fen or judgment for taxon of uasexaments where he bas not Leen elie quent in the payment of tazen or axgeremente, Tho Lurden ix, however, changed from the plaintitt, whers ft ordinarily tents to aflirmatively prove délinjuency, and throws upon the defendant to-dieprove it. Yo perceiro NO CONSTITUTIONAL ONJECTION to this, Although the Collector in sacertaining what to repart an the question of delinquency must ozer- cite fudgmont, yet, Inampuch asno rigut of the tax- payer Iw najualeated thereby, tha act in almply min- imerlal, If tho fact of delinquency, [uslead of ineroly prima fact evidence thereof, were to be thua ental lished; the case would be different, and the section would doubtless by obnoziowa to tho’ objection urged, Flourney va, Jeffersouville, 17 Ind,, 173, et reg. 4 ve, Deniron, $ Con, 107; Crane vs, Camp, 12 Von,, 4633 Nashtis, Acton & Boston itatlroad Company va, Connelly, 7 1nd,, Pluinthit ‘im error upon the hearing offered to intro dace evidence for the purpose of showing that the City Collector did not 1m fact inake his return from the Lert {nformation he could obtain xs to the taxca ro- ported delinquent for the yeara 1869 and 1870; but tho Cuurt refused 15 hear the ovideuce, and ‘THB IT 13 CLAIMED WAS ERUON, In directing that the Gollector ehould make bin _re- turn from * th best informatio he could obtain, it in plalis that he was intended by the statute lo bo’ tlie sole Judysof the wourcea and sutliciency of the in- formatlon, and we must auppose that the guaranty af- forded by bis afcial reqpounibiity was decid Ly Uo Legialaturo autliciont to accuro in this respect ali the fidelity and acenracy necessary. We ara thorefore of opinion that tho Court properly excluded tuqniry as to tho sources and character Of tho Collector's in- formation, As bis return was bnt prima facto evidence of tho facts stated, it might have been impeached by showin tuut they were untrue, but not by showing that jbo Collector did not know what ho returned to be true, ‘Thut, In our opinion, would have been an immatétial inamry, One of the objections urged against tho rendering of Sudginent in the Court below, as to the taxos for the Year 1471, and insisted on here, 19 that thera wes A PRIOR PROORRDING of tho same tind pending and uudiapored of for the collection of those taxes, ‘The anawer Invistad upon to this objection Jx that tho prior procoedings should have been specially pleaded in abatemout, which was not done, , provided in the fifth ection of the act before to that the County Contt, on application for dndginent, * shall have Uke powers, and the proceed- e had as near as may boas by then orist- d to be had on applica Judgraeut order of -aale for tate and county taxes” And the 100th section of {he Goneral Revenue law, in foree July 1, 1872, in pre- scribing the moda of proceedure in such cates, saya? “The Court ahall examine sald ist (the delinquent Ust), and if any defense (specifying in welting the Feed cause of abjoction) be ofleed by auy person lutertsted in any of said lands orlota tothe entry of udgment against the sume, the Court mall hear and Wetermine the matter in a summary manner, with- out pleadings, and shall pronounce fudginent an the right of” the case may be.” This, in our opinion, rendered it unnecessary that ‘any plea 4u abatement should bo filed. "Tho particular cause of objection wad specified tn writing, sud the lan tho statute embrucen every defunse that could havo Leen interposed fo defoat the fatiyment, The soventh rection of the act nuder which the proceedings wero .Pending authorizes a persaunt action citer in debt or nesumpslt to bo Lrought for the recovery of tho faxes, and in the elghth section ft fo declared such Personal action sult to cumulative to the remedy afforded by the present form of proceedings, but wo have been : UNAULE TO FIND ANY STATUTONY AUIMORITY for reaurtiug at the same time to two or more proceedings of tho same kind for tho colflesion of the = samo tex, It ds unjust snd oppresalye to tho tax-payer, and contrary fo the princtpion of the common law that us shall be subjected to thie annoyance and expense of defendtn; against » multpicity of proceedings of the iin for the collection of @ siugla tax, sud, in th co of an axprose enactment fo that efféct, we do uot feo) authorized to. hold that ft can bo allowed, Wo think the objection well taken, aud that the Curt erred in rwndering Judgment for tho taxva of the your 1871, It ts claimed by the plaintif’ in error, and conceded by the counsel for tho city, that the taxea for the year 1372 were levied by the city upon au asacmecd valuation made by persona araniingsto sot as City Atsowora after the Jat way of July, 1873, and that the tax was " ROT LEVIED IN CONFORMITY with the provisions of the General Ravonue -law in force July 1, 1672, This presente the question whether the law was'a repeal of ao much of thu ditfercut city blutiers ag provided wdiferent mottod fot the col lection of city taxos, In Hills ve, Chtengo, 00 Tiinots, 87, tt was hetd that Alec, 4 of Art 9 of the Constitution, whitch dicots that tho" Geuerat Araombly shall provite in all canen where it may Lo wocessary to aol) real estate for tho nou-paymeut of taxcs or spécial ausedstnente for tata; county, rannicipat, or other.-yurposes, that s return Of sucti unpald taxea or aasesuinents aliall be rade to some genera) oficer of the county," abrogatod such porkfons of the eliarter of the City of Oltcago a aus thorized 9 return of nnpald Laxey and agnuisments to be mado to the City Collector, and au order of wale of teal catate (0 bo made by hin, * It was, therufore, uscoadsr; city taxes could bo enforced the Cily of Chicago that 1T8 CHANTE! SUOULD RE AMENDED | as to confurm to thix wection of the Constitution, and thia could not be done by a local or apocial law, 2, Art. LY, of the Constitution, ‘Au act (o accomplish (hla purpose was parsod by the Goneral Ansombly ant approved on to 22d day of March, 1472, It applied to all cases in which applica tion bad theretafure been mate for Judgment, and ta procendings commenced ufder its provisions, but it was expressly doclarod in the emergency clause in Bec, 13 fa these words: “This act ahsil take offect and ‘be in force from and after ita passage, aud until the object tutcuded by this Act can be obtained under aGuneral Reveutie aw which may: hereafter Le eusetod by the Generul Amembly, afer which this act aliall be of uo elfect, otc.” ‘Thin places it beyond doubt, first, that the provisions of thia act were dewgued to supply ® temporary neces nity ; aud, secondly, that it was intended to aipersede Athy’ appropriate provisions in the Gugeral Revenue law. Mereafter to be enacted, It te not claimed, uor can it be, in our opinion, that the pro- vislons Of thia act did not apply to the City of Chicago, ‘The title of tho act, aud the preamble (o tlie emergoucy betoro tho payment of yy wile of real-atate in clause, conclusively show. that It was Intended to apply fo all citios (n whose charters thore were no provialuus requiring relurna to Le made to the City Treasurer or Bheritf, ae provided by that act, prelimiusry to an ap- plication fer sale of real estate. for inunicipal taxca, i he title tg, “Au act to provide for the collection of sovenue, and for the asie of real estate for non. payment of toxea oF special asewementa { eounty, municipal, of otber purpos ble to the emery ey laine reciiog, + Wereas, there in now no general olficer in many cities, aud tu coun. ted not under lownabip organization, having authority to recelve State and county taxce to whotn a return of tupaid and municipal sud special aascesments can be made, or ia authorized to eell real estate for the non- payneut Of such tazos aud ausesements, wucreby an emergeticy bas ariden requiring this sct to take effoct immediately, ete.” The General ttevenue law was psi the samo General Asserauly, and approved eight days after: wards, March 90, ‘912, aud wout into eifyat Uy tue force of the Cotuittution on the Are day of July’ fale towing, 16 provides 4u the 172d sectiou that the propor @uthoritles of towas, lownabipy, districts, aud incor rated cities, towne, and villages shall anoually on or fore the second Tuesday in August certify to th County Olerk the sevoral amiounts waich the: to bd ealued by tazution, Other sections of the rect the making of Collectors’ book: with: oer columus tho manner of extending the different Naren tte, auid Gece 127 and 129 are an follow: Sep. Lut The sald lesa (county) jah “entimate and determing the rate per cout upon the proper valus- Mian of property in the Teapeouive towns, townabizs, districts, and sneorporated cites, fowos, and villages iu their ‘counties that will produco, wilhfa the} oper divisions of auch countica, not lees than tug uet amount of the auveral puis that a¥all be reqaired by the County Board, or gurtified W bbe according to law, é Bre, 128, All Btate and county ta 1 be extend. Od by tho reapective County Cierke upou the property in thelr counties, Upow the valustion provided Ly the equalization aud sascasment of property by the ‘Btate Board of Equalization, ‘Town, dutrict, village, city, nuit utber taxes pall also be extended agsiust auch axe od and equalized valuation of property within pective jurudictions, | Bova. 164 aud 187 of irescribe the duties of Collectors with regard. fo payiug over tothe propur authoritiog of: lucor- porated towns, citica, etc., Uie taxes collected for them Fespectivoly, and rAdertng accounts for the game, , We Pave bogy relorged to. no olber statutes designed ot | to amend the chartern of eftiee do a4 to enddie them to enforce raléof teal entnte for the paynient of their {area and apocial anueeamonta int conformity with Hec, 4, Att. IX, of the Constitution, and wo have uot heat abl fo find ang tn force, at! or prior ta the lat day of July, 1:72, with tha txception bt THE GENERAL INCORPORATION LAW, hich went into offtet bn thdt dag, Mut it eppites only to auch citien na ahould thoreafter elect to fucornorate, under ite provisions, and {tf not pretendad that cage wad done ‘ao wien the taxes. of 3872 fers levied, — Borenyrr, that att doen even indicite a dispgtitioh on thd part the Gerieral Atscmbly lo allow different eyntoma in. different citied fur, the collection of munt-dpal taxes and asonsincnta, for It provider for their collection by Aubmtantialty therame process ax ta provided by tho General Revenue law, te Insamuch, then, an the act of the 224 of Atatch, by its own terme, was only to remain tn force until tha object intended fo be arropliehed by tt could be ole taiued under the General Revenue law, which wea thereafter to be enactod, If the OUtnerhl Reveune law in force July 1, 1872, and to whose provisions wa bave ras ferred, is compreheuniva enough to allow the object intended tobe accomplished by that act to be ob wed, 17 CAN ADMIT OF KO DOU? tout the provisions of tha latter law superseded and Abtogatoil thoao of the former, The obfect Intended to be accomplished by the act of the 22d of March Ia plainly disclosed by tho preatuble to tha emergency claiiwe which we have quoted, ft whh to supply the omixaiou in the charter of cities abd in counties not under township organization, of the designation of ‘nome general olficer having authority to raceive Atale And county tare, fo whom & fetarn of unpatd tazen ahd muntelpal and apectal assenainenta chuld be made, ‘Tho General Kevenuo taw designates auch ofllcer, and directs how all retural for Htate, county, an muntelpal tarce and miunicipsl and épecial atsean. mente shall be made to him, [t covers all the ground occupled by the act of March 22, and evince tho whole faw relating to the collection of tates, This necessarily WORKS A REPEAL of all prior confilcting laws, whether such conflict shall be found, with the provinions of geueral Iawe or thibsé of éclal chartera of cities, Culvet vs, Tho Thlrd Natioosl Bank, 64 Iils,, GR: The Board of ‘Trust otc, vA, Chicago, 14 Liln,, a4, The objection atro fa found fn this record which wan tlc, at the present timo, . ‘Thie judgment of tho Court Below is roverted and the case remanded, i ‘TAXES oF 1873, Tho following Is the text of tho decision of Bcholfold, Judga, in the case of James Otid, roforenco to which was made {n Tue Taree of yesterday: A number of caseaare now before na id which the queations discussed are the aame asin thi, aud which mint consequently Le governed by tha prosent quertions arleo upon an epplicition by the County Collector of Cook County to the County Court of that county, st ita July term in 1874, for judgment “' for municipal taxes, — apocial augesuients, and waler axsosnmente claiined to he de- Unquent dad due to the City of Chicago, ‘The sercral appellees appeared and defended agalust the proceed. ingr, apecifying In writing the particular causes of objection relled on, ‘The. Court auatained tho objec- tions, and refnaed to render Judgment an asked by the Count; r, and from tlvse rulluga the city cuused appeals to bo taken to this Court, st ‘Tho fifteenth soction of an act entitled “An actin regard to the aaseatment of property and the levy atid collection of taxes by incorporated clifes tt: thin Btate,"* approved April 15, 1873, which we eliall Lereafter, for conyenlence of designation, refer to ax “THE CITY TAX ACT,” requires, the City Collector, within such time sa the Cily Counctl may by ordinance provide, to make a re— Port or rettira in writing to the general officer of the county attuorized and dtatgnated by the Gcuerdl Hovenub law of ‘this State to adverti¢e and sell lands for taxes due the county and State, of all tho lands, town lote, aud real property ou which be shall bare Leou unable to collect taxes, mpecial taxes, aud apecial assceaments duo and unpaid respectively thereou, Aud the alxtecoth bection provides: When said ge eral officer ahall receive the report or return pro- vided for ti the preceding nection, fe sunll proceed to obtain Judgment agalust vali lots, parcels of land, and property for eaid general taxes, apocial taxos, and speclal assessments rerieining due and nupald iit the samo mauuer as nay Le by luw provided for ob- talning Judgments agalust lands for taxes due and un- paid the ¢onnty and Sthte, and shall in the asino man- nor protecd to nell the ame for tho sald getieral taxes, apecial taxca, and rpectat aareasinétiia remaiuing due and unpaid, In obtaining aid judgmeuts atid mak- dng sal le the sald officer shill be governed by tho Geucral events law of thia State, except wica other- vwlea provided herein,” THE GCNERAL RCVENUE LAW of 1872, in Sec, 188, directa that the Collector shall flo HON thé County Clerk the list of delinquent lauds and Jots, which aball be made out in numerical order, and conlain all the Information necessary to bo recorded, at loast five dayu before the commer:cement of the tern at which. application for judgment is to be mado. and —aaid. Oloric Tecelve aud record the samo in a book to ba kept for that purposo, which said book shall set {: tho name of the owner, {tinown, the proper description of the land or Tol, the pear or, Sears for whicit (he tne or special assorament is due, the valuation upot which the tax is extended, the amount of each kind of tox or rpoctal ansenément thé costs and total amount charged ugainat stich land or lot.” Stc, 19) of the samo law is as follows: “On the first day of the term at which judgment on delin- tout, laud or, Iola $8 prayod, it aball bs the auly uf the Collector to réport fo tho Clerk all the landa or lots, a6 the case may be, upon which taxea aud special anneaamente hava been paid, if any, from the fling of the list mentioned tn tlie fore going fe tion kis to that tine, and the Clerk note the fact in the book in which the Clerk hi To corded the lst opposite each tract upon which such painents hiave been inato, ‘Tho Collector, araisted by the Clerk, shalt camparo and correct aald ist, and shail make and sabseribe an alildavit, which shall bo, aa 16: i lowing form > +], —— —x, Callector of the County of —, do solemnly swear (or aflirm, ae tho case may be) that the foregoing {4a true and corroct record of. the delin- quent Istids aud tote within the County of —, upon | which I have been unable to collect ihe (axes (und apecial asressmonta and printers’ fen, §f any) charged thereon, sa required by Inw, for the year’ or ycare aid’ taxes now semain due ly believe,” be entered on the record at the vit a ond of the Hét aud aigned by the Collectur,"" Itis conceded that the Gélingaoeut Mat filed by the County Colloctur PAILA TO CONFOonM tothe roquirement of Bec. 198, fu that the val Upon which the taxes and sptelal aséesmnients are ex- tended iy omitted, ‘Tho afidavit Med by the Coltect- or also, tnatead of conforming to Sue, 190, 18 diferen 2, wo far ay {x necessary to be quoted, is as followa? Als completo Mat of all the real estate, blots, pleces, and parcels of land upon miunlchpal’ taxes, special geevarments, and aasennéd oud levied Ly of Chicago for the AL D.' det, A. D, 1870, Ao." 186), respoctively, romain’ “duo an pupaid, together with the amunuta of wuch taxa, spos- fol aaachments, and water asnesanenta fur such) years feapectively ansonsed and levied thereon, and sa Toe tualning due ant unpald, and the uattes of tho owner thereof, do far'as known, wy atiown by the return male tho City Collector of thw said City of Chicago to the Troasurer aud ox-gitido Collector of Uovk Uounty, IiUnols, pursuant to law, all of which taxes, special ab: aceamnente, and water assoeamenty contained in the foregoing ist I have been unable to collect for want of guthorily of laws and which are thie day’ reported to a the County Clerk,” eto, > It hag been frequently held by this Court that ‘THY DEVOKT O¥ THB COLLEUTOR fs what glres the Court, Jurmdictiou to act on the aj Piteation for Judanynt in such cases, and, unicsa the Jaw in this reapect fully complted with, the Court can have nosuthority to act tn the casa, ‘Morrill va, Awastz, 39 11, 108; Charles va, Waugh, 35 Id., 315; Fox va, Turtle, 63 1d., 377; Marsh va, Chestnut, 14 a5 228, e Hut tt'ts argued on behalf of tha city that the dis. erepanoies between the requirements of the law and Hye revort of tho ollecror ara not uuch as to affect the fisiadletion of the Court, becatiny it tx sald, were thore is any fact which by the General Revenue law te required ta be contained in the delinquent list on ap- plication for State and county tazes, but which by ecu, ae a uot required to be contatned In the reyort of the City Collector and which the Cuunty Collector cannot Linwelf know, then such fact munt of necessity be omitted from the Let filed by the Connty Collector with the Couuty Clerk, anit stich omlsaion dors not vitlate the sotura, Aud this fs claimed on the ground that the two laws, being {uy parl materia, muat be coustrued together alu the Iatter referring diréctly to the formor, the Collector ja ouly required to la application in conformity th the former a8 Lear ss may be, Jf wecomprobend the force of this position, it may be moreclesrly but falrly stated thus:. Althongh the City ‘Tax act directa that tha County Colloalor shall proceed to ob- tain Judgment in the same manner as may be provided by law for obtaining Judgmunt agalust lands for lares due and unpald the county and State, except thereln otherwise provided } and the General Hoveute law die to obtaiu such jadgment a certain Preserved afdavit abalt be fled, aud act neither dispenses with that re- rb and aitidavit wor directa how the Couuty Col- lector shall obtain foformation from which he cau iu- talligably aud truthfully make thet, 1t must be eld thatit will be suifctout for the County Colloctor to another and different report veridud by aftidarit cordance with the actual facts, ‘This assuines that tho law must be sustained aud asada to confor to What we may suphose to Uare Ueet tue purpose of ts snsctment, at all hazards, whether ite provisions aro. practioally adapted to that end or uot, Ln our opinion, that ts beyond any power with which courte are in: vostod, fu summary proceedings ta divest owners of uttle to thelr property the law ty to be conatrued strictly and nothing 1a allowed to be taken by intend~ mugs merely, Tho City Tax act dogs not authorize judgment to’ We rendered without’ the presente. Uon of @. report of the. delinquent property, dove 18 suthorlas, tho County Collector to prise the report of tho City Collector sa mad to him abd have judgment upon that. 1t docs nut, sa seers to be suppoeud, authorize bin to pressat & report verified by ailidavit “aa ugar as mey be," ai Fequired by the General Muyenue law, Tusk qualify. Jug phraseology occurs in the clauso huvosttug tie County Court. with jurladi¢tion to bear tha applica- tou, and directs that ft shall proceed © as pear ax may pplication for judyment for State and nt gud has no reforence whatever to the be taken by 1 unty Collector, whtolt aro * rrculing. clause, Nor does the act prescribe what kind of report shall be preseuted by the County Collector fur the pury Bf obtaining judginent, nar how any aucls roport witch be may preaeut aball be veriued. Et is framed upon the hypotbatis that the duties uf the Conuty Colleciur Ih thesu respects aro cloarly and suifictoutly describod fu the General Pevouus lay, aud allows neither the Collector nur the courts any discretion upon the queae thaw, ° Ie oust follow, therefure, Uf this Juypothiends ts not wall founded, ‘and the requtretnonts of lint act, belug strictly flldwed, tonva it msposaib for the Couaty Uollsctor to make ihe report and afi, uatained tn Ote va, The Weopl ex rel,," “beet soversed in this Cou Aavit required by the General Revenue lay, the fanit fn iu the law, and THE UEMADY MUST DE ROvONT IN THR Leats- LATURY, whion alone J« {invested with power 9 amond the law, ‘Tho aMdavit of the County Collector, a4 required to ‘bh inads by (ha General Ravenue Law, in our opinion clearly \mpifea that he bad legal autuority to cule«t, And that hig tuabstity to collect haa remitted frum hin tain that from which collection could be made, 7! ‘wold meerd to imp jonid be wholly use! it office ts to establiat prima facta the delinquency of the tax-payers, acd this requires that he shotild hive failed {fn his duty to pay, lector iu desiguatel ah the officer ane to whom ba fe to ba shown as having been delinquent; yot, if the County Collector had nv authority ta recelve, gets to be inferred from the ail. davit Bled, It in Jnpotalble that the tar-parer could haw owed ans duly fo pay bint, and an his delinquens could not porathly boostabliahed by altaply ehumiug the Uounty Collector's inabillty to collent, ‘THE APFIDAVIT AS FILED materially qualifies the labquage required by the law, and conveyn an entirely differeut meaning, Thin wo fegard na 8 failure to comply with tho law ia reepect which was vitul to the Jurisdiction of the Curt, Nor do we think (at Hee, 191 of the General Tevetno law, as antended by the act approved Stay 9, 1873, doce, ancialined, obviate the objection, ‘The yer- Mon of that atetion claimed to have this effect js a8 fol Jows: “ In all judictal proceedings of any kind for tho collection of tazen and epecial ssacarmenta, all amende ments may be made witch, by law, could bo made In aby personal action, pending in such court, aud no Banehament of property or charge for any of aid taxes, shall Le considered (egal on kccount of sug irregvlart- ty In the tax-tsta or usscbement rollA, or on soso of the aeacsment rolls or tazliste not having The Connty Col- beou made, completed,- or roturned. within the time ‘required by’ law, or on arcount of the property hating ‘brea charged i Usted In the asreaatnent or tax-Ilst withgut nAine or I any oltter naze than thatof the rigtfM! owner ; aud no error or informality itt tho proceedings of ay of the oitcera connected with the assesment, 1 oF collecting cf the taxes uot affecting the subi Justice of the tax iteelf, shall vitlate or in any manner Bffect the tax or tho axsevswent thereof ; aud any Ire tegulatity or informality in the ssscesment-rulls or tar-lute, or iz any of the proceedings cuntiected with the asneserneta or lovy of such taxes, oF any omiasion or defective ict of any oflicer or ufficéra connected Pith (the areenment or levying of much taxon, ma be in the discretion of the Court corrected, suppited, and made to conform to law by the Court oF bythe person in the presence of the Court, from whesé neglect or default the aime was occasloued,”” Broad wud ompreheurive aa the language is, 7 . IT CANNOT UY. HELD to authorize the Courts to walve a eubstantial comptl- ance with those aleps which are esseulist to give Juris jetson, THY REASONADLY, CONSTRUCTION fs, amendmenta still be allowed to. the same extent with regard te such proceedings, that they could be allowed” iu any and ail —permpual actioun in the Goud, and mero techulcal or formal errors or irregularitjes aiall not allect the validity of the fax or angmnent, Whon, therefore the record fs delectivo,‘and the facta do not authorize an amend. ment to be mite’ eo as toconform to the requirements of the law, tha quostion is whetber the defect is ono Of aubatatico or meray of form, edi tig former, 1b is not alded by the sgetion ; if the Inter, it fa, We'cau but repatd the statement of the valuation of the property upon which the tax was extended fn the Teport, OF return of the Collector, atid the oath of aflle davit Fequired to accompany the report of return, un substantial requirements, and that tue rights of tax payera inight in many jnetenoca be materially preji dled by, thly owtsslon, No attempt was, thade to amend tho record jn there respects and make {t con- form to the requirements of the Jaw, dad, fn cur opin. fon, it was imyornible that auch smendments could have been made in conformity with the fact, We express no opinion upon the other questions which are discussod tu the brisfa Lefore un, finemuch at Leott sald fs wuffoleut to affirm the Judg- ment below, Aifitmed, Sean EaenEeee PHILLIPS ON MERRITT, The Stato Printing Contract-A Re= founder. : ‘Thore who havo reid a communteation in Tan Trincxe from Sheffield, Ill, m rotation to the immense profits which Mr. E. L. Merritt mado os acilont partner in the swindling Stato-print- ing contract, aud also Mr. Merritt's roply to nald comtunieation, need no explanation 48 to the pointintho fulloming article, which wo copy by requeat, Thoao who Lavo not read tho former articles must remain in the dark, as it would consume too much time aud space to give & pro- Psratory account of tho charges and counter- chargos maile by tho disputanta aud correapond- onta. The testimony of the Jeyister—Mr. Mor- ritt’s paper—seems to entircly obsolye Mr. Phillips of all conuoction with tho Stato-print- ing contract : From the Springfield (I1l,) Journal, AMEDLY, LY, Mr, E. 1, Merritt imagined he bad exploded & 300-pound shell at the Head of ‘D, L, Vhillips, through the coluauns of Tz Ciicaco Tuyp- une, The explosion, howover, was simply & mental {Wusion of our windy conten/porary,—nothing elu ‘Not wishtug to bo cruel, even to animals, wo refrained from replying, aud now enttent ours with reproducing in auotber colutan, from the Keats: of the 19th of February, 1974, an article, written by Mr. Merrilt himself, In vindieatton of the object of Lis -#onaalt, at tho time the “ printing iuvestigation " was du progres, aud when the testimony was fresh in the metory of all concerned, capocially Mr, Merritt, A lohient public will, wo trust, give him the renainder of Ute natural life to rucoucile his ounierous acte of eelf- stultitication, For htm wo can entertain none other thau foelings of aLaolute pity, ¥. L, MEWMTT ON THE STATE PRINTING QUES- TION IN FYeBRUANY, 1874—-nE HOLEMNLY AND ADROLUTELY DENIES THAT D. L., PHILLIPS HAD _ ANY CoNneCTION WiTH THE NIDbING ON WiltcH TUL AWARD WAS MADE IN BEPTEMNER, 197: From the Ibinofe Stita Keguter, eo, 19, lit, TUE STATE MUINTING, ‘The State Journat of thin city seems disposed ta roply to the misrepreventatious of somo vf the Chicago correspondents 1u relation to the Btate-printing oon~ fract, und to thelr attacks on the cliaracter of reputa- Ule eltizons of Springheld, We thing the Journal will rave to be onlargad if ita editors propos to rents to each of the slandors and falsehoods of the renal writers, wlin soll slander asthe huge of India eelt murder, Does tha Journat propose to reply to the avsertion made short tine ago by one of these per foun who gravely declared that the bonpilatity of a weallny family of thf city was used ava tieaue of in fluencing the metbers of the Goncral Avsenttly i Cuetraction ons rallrosd bill? - Does it proposs to roply to tho statement mado in the Chitcugo James oor- Texpondeuce within the just week, to the effect that diversand sundry persons said that they rocelved money to induco them “to withdraw bfis for the ‘Stato printing,” when the truth ts, the whole proeec {fou reat on the fuct that nono were withdrawn, aud that no witness has evor said he made the bid to the Printing Commissioners andl afterwards withdrew tt, elther with or without aconsideration? Or does the Journat propose toroply (o the no lesa stupid and muliguant statement to the effect thut the Hon, D, L, Philips was concernod in the allegvd bribery, when ‘the fact is woll known that he was, at the Une cf the Jotting of the contract, and for some weeks before aud after, making Greeley speeches on pine atumra in Matne, and when th gentleman had no power to make a bid, even if be liad been here, the Journal suppose the attacks on Mr, Phil. tips need reply, when the witnesses have already do- clared that be wae more thang a thousand miles from here when (he contract for printing was let; when bu had no influence or powur in any printing’ etabliah« anent, when ho did not appear, elthor directly or iu- directly, aaa bilder; ond when he bad no interest {u Uhe contract until lust April, aix monthe or igre after it wus awarded, aud then only by aealguinent? ‘hero facts huve Leen repeatedly atated; were ulated by Mr, Phillips before the Committee laat wight; Lit havo nover appeared in any Chicago paper, aud never he ran jong of Papers are interested iu attack- tutu, ‘the Jaurnal ecems surpri the malignity with which’ it, and the persqua Sueaged 1 ste manage. ment, are attacked, That (t should be ao {e matter of wurprisg to ws, when we remember that the Journal Jnsivted last fall on a higher aeseauinent of the pro ty of the railroads in this Stale, aud threatened to donounce by name tho flovk of ratlroad attorneys who were lobbying about the Stato Buard of Equalization, Tait tho experience of the Journal that corporations ily pay taxes, or that railroad attorneys are apt to forgive hove who expove their plana and their opera jone If the Journat ts really anzious to avoid the asgaulte of the Chicago papers, we advise it to spend no titre in auswerlug thera, It ls the Btate organ of the dominant party ; let it organize that party al once far 5 repeal of so niuch of the State revenue Liw as requires the peo- ple of Cook County to pay State tazea on the full value Of their property, ne cto other tax-payers; let it insist that corporations shell not be required to pay texea on any more of their property than (he corporation agauts are willing to List for tasation ; aud, if successful in those points, the printing investigation will sulaide much more quickly than it aroee, ‘There will be b2 at- tacks ip the Chicago papers on Str, hUllips, nor 6 hody eleo, anti! he or they stall again oppose the wish. enof Olitcaya, the robbery by tax-dodgers, or tho righta of corporations, We are not in the least alarmed by ny attempt fo injure our intoruets in the State-prlutiug con- tract, Wedo not believe that au hones con tract, honostly aud legally awarded, tho greater. part of which has beon honestly tilted, cau be diuturbod, Of ita Icgaluy the State oficers, whose exprosa duty it ia to construe the law, have already adjudged, and their fudgmont iv aupported by that of the Attorney Guueral and othor eminent counsol. We propose to support all the laws of tho State, whethor appticablu to real estate spacu- Jators in Cook County, ox to corporations there ge oluewhere, The fight against {ax-douyers and corporations lust bogun, but tho Kegtster iw slare enliste for the war,” and na ‘sido- Las tlt wake tt desort the standard of the people. oe REVERSED AND REMANDED. Special Lnapatch to The Chirave Tribune, DesMores, Ia, June 19.—L'he Supremu Court to-day revor the decision of the Scott County Dissricy Court iu the case of Antoni Walker va. the, Chicago, Rock Island & Pacitio Railroad Company, ou error tt instructions of Court below. 'Tiie ie tho wecond timo it bas * ‘Tuo ction wae for damages ip killing a ebild 2 yeara old in Davenport by tha ca: THE COURTS. Gardner P, Comstock Finds Him. self in a Dilemma, An Unusually Busy Day Among the Bankrupts, Judgments ond New Suits---Criminal Business. GARDNER P, COMBTOCR's TROCDLES AGAIN. Gardner P, Comstock filed = bill Baturday morning in the Cisouit Coutt against Jacob U. Magera and James A. Mayers to provent them from preferring a complaint agaiuet Lim in or- der to Lave hima expelted from the Board of Trade, Complainant states that on tho 26th of May last Lo was obliged to suspend paymont on account of a heavy decline In grain, and that ho became insolvent. ‘Two weoka aftorwards pro- ceedings in bankruptcy were begun against bim, and ho haa Leen declared a bankrupt. At the timo of his suspension he bad some toutracts with Mayer & Co, tho defendants, under which they claimed « differenco of €2,245. As ho was unable to eettlo they filed a complaint before the, Moatd of Directors asking for bis suspension, Comstock further states thattho Bankrupt law does not allow bim to make any wettlemonts, and that if ho did ingkd any they would be ect aside ds an illegal preter- euco, Tho Board of Trade, howerer, does hot mako auy allowance for proceedings in bank- ruptcy against a member as an excuse for pot pasing his dubta, and complainant must, theres fore, eithor dieobev the United States Uapkrapt law or bo ojected from the Board of Trade. lo this dilemma ho tiles s bill tor an injunction to preventthe defendants from prosecuting their complaint, and tho motion will be hoard Wedues- das, before Judge Williams. LIVINGMTON Ve. LIVINORTON, About two weeks ago, Elizabeth Livingston filed o bill against ber husband, James Liting- ston, asking fora divorco on the ground of bis alleged cruelty. Saturday tho dofeudant filed his auswer, iu which he denica each and every alle; jnbt him. On tho other hand, ho claiins that his wite deserted him about a mouth ago; that ele isa porson of limuted education, of tazy, indolent, aud filthy havite, and accus- tomed to leave him at times for days together. The defendant thinks his wife’a father 1a tho cause of all tho trouble, and asks that the bill may be distnissed, DIVORCES, Hermann Kretschiner says that in 1872 be rooed aud wou Houriette Schmidt, whom ho be- Jioved to be s maiden, but he bas tince learuod to, bie disgust that she left a husband in the Fatherland, whois atl living. This Mermaun thiuka is not quito tho currect thing for a woman to do, and he wants a divorce, ITEMS, Mr, H. W. Bishop, the tate Assignee of the de- fuuct btate lusurance Company, Bled bis fival account of his dealings, Ho rtates that he has collected $24,939.16, which be as paid over to his successor, Homer Couk, aud has also handed. over all the proporty, evidences of indebtedness, and documenta of cvery kind which he bad had au lia posseeaion, Tho report was referred to tho egister for examination. Judge Tree, who recontly sailed for Europe for bia health, reached Queenstown safely lust Eniday evening. UNITED BTATES COUNTS. ' A. H, Burley, as lteceiver of the Cook County Natioual Bau, tiled a vill aguinst Houry Munro to restrsiu him frow veliiug under a mortgage the north 10 acrea of tho N. E. 4f of thas. B. 3¢ of Sec. 24, aud the north 10 acres of tha N. W. 34 of the 8, E. ¢ of Bec, 24, also tho south 10 acres of tho &, W. }f of tho N. E, 2g of Bec. 24, 41, 13, excepting certatn portions. “Lhe Receiver aliegus that these lands aro owned by BE. Alien, who is owing sho bank nearly $1,000,0u0, aud that a wale of them would ouly be mado ata serous wactitlce aud lose. The Receiver thore- fore agks that tho propoxed pale may be restrained ntil an Assignee fur Allen 1s elected or ap- pointed, The Xtos Lifo Insurance Company began a suit for £7,000 sgainst the Town of Brooklyn. Caroline C. Wotmoro brought suit for €5,000 against the Town of Amboy, Jeroma F, Case began av action against Charles H. Rosenthal to recover $5,000. The District Attorney, on Lobalf of the United States, tiled au information againet thirty-six barrels of distilled spirits claimed by E, Burn- dain & Co, VANKBUPTCY ITE3t8. Louls Barnott, a doaler in furnishing goods, at No. 197 Randolph street, Chicago, tiled » voluntary petition to be adjudged bankrupt. His liabilities, chiefly for metchandise, amuunt to $3,665.10, aud hiv aswote, boing mainly his stock of goods, ore valued at ¢5,U40, K, Holden, an tron manufacturor in thie elty, also filed’ s voluntary petition. His cred- itore, who ara to be paid in full, chietly mer- chauts, claum @2.823,73: the secured debts amount to $55,725, and the wusecured to 316,865.09, making a total of $77,419.12. His ayveta consist of land valued at $89,000, iron, sand, otc, at bis irou-foundry aud ‘machine- shop, to tho valuo of $3,500; machinory-tistures, olligo-funitura, etc., tu tie amount of £37,050 5 debte duo him, $1,025.03; aluo, 245 eliares in the. Chicago Wasto-Ciraniug Company, valued at $2,450; and ten shares in tho American Stroct Company, estimated at $1,000 ; making a grand total of 137,325.03. “Chriataph Alox, ® coffee-house kospor at 86 Washington atreet, alvo tiled a voluntary peti- tion to’ taxa the bouetit of the Bankrupt law, His liabilities, securod aud unsecured, aro $7,- 65140, aud his auyets £2,040, being his stock and tixtures at his place of busivoss. All these cases were, as usual, referred to the Rogister, In tho matter of Fox & Howard, Bradford Iancock, tho Provisional Assignee, filed a pecti« tion sotting aut that he bad invostigeted au fully as posible jute tho affairs of the bankrupts: that tho persoual assets consisted in part of throe tug-bosts, four dredges, five pile-drivers, seven dutap-xcows, one clam-sbell and toola, one derrick, six large deck soows, four small deck, scows, five bulls, duck scows, three tloaty and P. D, svows, machwery for old drodge, one machine shop aud cantoute, » lot of docking material, pine timber, piles, etc., two pair of Lordes aud one pair of mules, wagons, tools, otc., oflian furnituro, ete. 0 greater portion of the above property Is chiefly usofal to contractors, aud is wholly ungorvicoablo for any purpose during the cold season of the yoar, it roquired the services of two watchmen to protest all this, and other expauso was incurred in taking caro of the prop- erty. The contracts for which this is uscd are muoly let early in the season, which ia pavsing away. ‘The borges aud mules are wholly usolews, aud make continual expense. The proporty is widoly ucattored in diffarent States, and cannot be brought togother and auld at public auctiun. ‘Tho Auguoe thiuks it would be much better to advertise for sealed bids, and have tuem opened. in the presenca of the Court. Judge Blod- gett thoroupon ordered that the Receiver should advertise for sealod bide for all tho personal proporty and aswols doacrived iy the petition, either as & whole or in parcels, until ay 2, 1875. Ihe bids were then to be opened by the Judge, and any of them accepted or re- Sacted a4 tie Court should direct, Notices were tity publehsd an the papore, and gout to all Lous creditors. The Assignee was further or doieu tu gall the horses and mules at public auc- tion, on giving siz days’ notice by publication, uuloke thoy wero previously disposod of by private aalo, A discharge was issued to Mr, Gooding, af the firm of Gooding & More, A discharge waa alo isaged to Valentine Bo- hucke, : » K, Russell was clected Assignos of Holts lander, Randall & Daniels, In the case of the Cook Connty National Bank, Dugan, Caso & Bpeara filed a petition nd ous that ov tho 2id of Novembor, 1874, the ban! inated to them two certificates called my rein cere tificatos, Now. 979 anu 931, for, £5,000 aud $7,000 respootivoly. They made no deposit to corre- wpond, but the bank charged them with sho amounty sa overdrafts. At the timeof the baull'y (allure there was a debit against them of 88,500, of which $7,000 aroso frou these certitl- eates. Tho petitioners have since teudered to tho Recoiver tho $7,0Q0-cortificalo, aud asked ify to credit it on tho amount of their eccount, but this Lo rofuses tq do unless authorized by the Court. They wera therofore compelled to le a potition for the purposo, and au order way eutorod as they dovlred, sutbonzing the Ko- calver, on recotpt of the cortificate proporly in- dorsod, aud accompanied by » copy of this order, to credit the partics' accouut with the amount af tho gortiticata, GUPEBIOR COURT IN BRIFY, . James Louchesim aud Adolph 8. Lownabery sued F, B, Slarvhall for $1,000, ‘T. aud F, Keouer began sult for $2,500 againal Samoa J. Hichardy, 3 Bartholomow Harrington brought “suit for $3,000 axaivet tho City of Chicasa, James E, Divgea commenced a suit against Guorga H, Sisson to recover $2,600, Wibian E, Daggett Bled s bill against Adeline 8, Brovens to forecluse a mortgage for §5,000 on Lot Saud tho oast 6 foot of Lot 4 in Block 3 of 3 } } filed a Dill Against 13. Pago & Wood's Atibiivision of Block 43 fn tlie Canal Tenstées’ Subditision of Sec. 7, 99, 14. The People's Gas-Light and Coke Company sued HR, B. Batnes for 61.000, James M. Patty bert & sult for $3,000 Sgninat Conoter & Hall, OC. Mf. Culbertaon, Ly- Meh Bisir, and C, J, Blatt. J.D, Marshall brotight sult agalpet 1. B, Sid- fay, claiming $3,000, . ‘ Leonatd Lawreucs sued O. D, Orvia and i, 0, Blial for $1,0u0, erherit cori.” Sheldon Pearo and HW. F, Waite Sled a bit tit 1. C. Waller, 1. A. Aaoper (azécutor), C. FE. Barratt, GC, F. Elmed, J. G. Rogers, 0.'D. erate, FB, A. Hoffman, G. G. Streét, A. In Hawking, Lazdrod Heishnan, Btephan Arnold, Teanc Millet, 8, J. Watker, and 1. 1. Gane, to quisclong a rustedeed for €1; 300, ou petals 2 3, 4, 5, 6, 7.8, 9, 10, 11, 12, 15, 14, 16, dud 16, ol Block 4, in Bustdn's Addition.’ Bholdon Pears, Hl. F, Waite, and C, 0, Clarka, A. Banger (exéentor), FE. 0. Waller, 8. J. Walker, nuda lareo humber of others, to foreclosd & trnat-dead for $11.948, on. Lotn 17 to 0%, tueladive, of Block 4, of Sutton's Addition. eHimtNAL cont. At {o'clock Haturday the Grand Jury camo into court, and though Mr, Gibbs, thn foreman, doelred to be instructed on & question of law, They desired to know whether, at the apeci sloction on the 23d of Aptil Int: wuen the 1 corporation act of 1972 was voted on, the judges of election wera requirdd by law to have election clerks st the various polling-pinces, and to hata their aftidavite fegintered ; in othor words, they desired to know if the general election law ap- pliod to that special lection. . Judge Booth proceeded to an éxamination of tho statutes In order to gita thom tho desired inetructiona, but finding that {t vas inore of a queation than he wanted to answer without an iuvestigation, told the jury they might proceed with their other business, and he would oxamine into the matter and give his decision Monday morning. ‘Tho care of the city against Eastman & Bart- Jott, second-hand book-dealera, proscented in the Potice Court for doing business without a license, aud discharged, wan called o6'an sppeal by tho city, Tho tase was a teat one, and, after Tintentags tothe argumouts, the Court ansonned upon the dofendanta @ fino of €25, A motion for appeal to the Supreme Court waa made, and the Court allowed twenty dara in which to fie exceptions and tho required bond, In the cane of Williata Smuth, a iad of 10 sum- mers, convicted of larceny, the sctiteuco was pus pended. ‘ A motion was madé by tho attorney for Con- lov, tho three-card-mouio ian, fora nen trial, and overruled, TRE CALL, Junor Ganr—24, 26, 27, 30 to 45, 47, Jubug Janesox—43, 47, 43, 49, 60, 62, 53, 55 to 61, 63 to 64, -Jupox Moure—15, 16,17. | ,Jubue Rucens—Sot cases 25, 45, and calendar Nos. 291 to 310, JCDOMENTS. . Screnron Covnt—Conreasions—Andrew Peterson va, Thomas Schwann, $166.39, Jeno Ganr—W, 1, Ely et al. va, Omar Newman, $I1L—M. Magher ve, Robert 8. Mitt, f2442.—Mina Hereuelin va, Veter Abt; verdict $250, aud mollon for How trial, Cuctrr Count—Coxrewioxs—Francis . Binz vs, Martin back and Anions Back, $570.20,—It, L, Lyons va, NF, Ravin, $45, a BMUSEMENTS, ADELPHI THEATRE, MONDAY EVRNING, Jone 21, MOST ENTHUSIASTIC SUCOBSS |! Enlirely New Progremme This Week, LAST NIGHTS OF THE GREAT STAR ALLIANCE. LBBoONA DARE, THE PRAEGER. FAMILY, RHERIDAN AND MACK, Gnampion School of Edveat J, W. McANDREWS, Ts, { THE WINNETT, ZIT CL LA MERSON AND CLARK, DES, ASU WW" BIEROY, SHIRLEY FRANCE, TARRY TITTLE, PK. WALLACE, Misa MATTILIAS, ELLA HUNT, and otiers, in the reduubtabte faree, BPECTRE BRIDEGROOM. MARK MUGHES, NED WAMBOLD, RUSHBY, and the Comedians. In RB. THE COAT, HEAVE SOMNAMBDULISTS, HAMPTOWN STUDENTS, Retaining for ti 1k, DAVID STRONG'S Theilling- re Retataing: for ths woe VID STRONG'S Theilung. BUNKER MILT Or, The Death of Warren HOOLEY'S THEATRE, POSITIVELY LAST WEEK! MONDAY, JUNE o1, TONY PASTOR'S STAR TROUPE! An Balire Chango of Programme, all tho tara Appearing in their Great Specialties. MATINER WEDNESDAY AND SATURDAY. MoVICKER'S THEATRE, LAST WEEK BUT ONE of Daly's Fitthar. (Now York) Company. SECOND WEEK OF THE BIG BONANZA! A POSITIVE SUCCESS, Secure Your Seats In Advance! 50,000 more parsons Wah to vee the BIG BONANZA, and the thus te shore! RANDOLPH-ST, OPERA-HOUSE, 3 Corus Weat Randolph aud Jeiersun-sts, First Wosk of the Mastor Renss ‘ton, ths LADIES!’ FRENCH GYMNASIUM, utrodusivg Sv Leauttlulig-lormed tadloe i pleasing ts. mee poculieg Tast’ Week of the Voluptuous Cr ° Ry 9Sof the prottiest and best Can-UanDancers evér in, Amerion, MATINERS Tursday and Eridey Afternoons, proc (o'wlioh outside Tague Wire Ateeute DF TDA VINCENT: DAVID LIVINGSTONE, The Rev. Brooke Herford (Of Ex: J call seltzer bi Lgaters on the ORRAT Tra OWEN, at the Chnreh af the nd“ Twenty =thiedeat., on Woda ne ea : ae Sak ANNIVERSARY EXERCISES CHICAGO LADIES’ SEMINARY, ylerian Church, corner Wash. +» Tucaday Ivening, Juco at, Will Open June 21,1875. JOHN DAILEY, Managor, Formorly of Glades Hotel, Oakland. OAKLAND BEACH HOTEL igned, former qunnocled with Willard’ WD. O, Ce ost liall, Capo May, iat Wafers a hatah ot : hotel at Uaklan) Beact, Warwick, rout for £ Pir Tule bote) tated; soune farge and comtagdiuus, and with tha suppbad wi rosh aud salt A feadary: geapaig, Summanieation with late,” Frequent steataboat and railroad eummuciea- tiun with Providence daily, Application ty ial will su> ompt aturntiat 5, BOUTHBY, SE eT A ac oomoal St LAKE PEWAUKEE. TIE OARTON BPRINGS HOTKI, a delightful Sum- mes Resort, omned: by Cal, N. FL TGDEHAICT, le upon, Aieambeauidg, Fubing, Bathing, Tunpins, [illiards, oto Torna $2.40 por ‘the fara skton Fe. bo far a\ Hoad, for Iv a. m. or p. mulog tine fron Chicagy, ma. tral four bar GLEN HOUSH, YEW HAMPSHIRE. This favorite Nummor Kwort open trem Juuso 17 to ct. 1 173. __-UNDERTAKERS' GOODS, PATENT METALLIC Burial Casos and Caskets Of Cast and Shoot. Motal, W. 4 U.K, MILLIKEN, Proprietors, Toequaled 38 @ vivaus v rovatooatayio intrusion t Yeu mu if: tm Is at end ot Thy SLNBSY CUAUIES SND IAL Burlal-Onsse Deyartineus, rf ae J. L._D. his cll Dogs, TEWAT DA wie . HALL, THOS, AND LOT. ISS ON EST, E: NEW PUBLICATION: cane A ANAR RAR AR nent “ Woll sustning its reputation for vigorous and racy writing.’—-N. ¥. Tribune, A modo} poriodionl—Prat. Press, THE GALAXY, _ JULY NUMBER In New Type, and on Laid Tinted Paper, NOW READY, CONTENTS, DearLady Dindnin. By Justia MoCarthy, FrotnaConyent. By Nora Peery, Alexandre Dumns, By Albert Rhodes, A Remembered Critle. iby Allco M, Welllagton, Can tho Trip ta Birope be Sui 7 an ihe Trip to Eiirope be Stortened ¢ iy Ab My Extertences, Hy Theo, ditt. ANapoleohfe Lewend. By Grouvitte Murray, English Leeturera tn Amoriea. By W.0, Drie nal, ANuptlal Sonnet. By Mary B, Dodge, Lenhs A Wostan of Fasutdx: fy Mra, Adsl a w On Some Pictoren Lately Exhthlied, By tinny Jartes, Jr. Bunker MM. By Lanne Popatt, Parrot Wheozors, Ly Ricterd Grant White, Dritt-Wood. By Pailip quilibat, Kelention Miscellany. 4 . Current Literature, Nebule. Ur tur #pitor, PRICE, 35 CTS, A NUMBER, Bubscription Price, $4 pét yedr, INCLUDING POSTAGE, SEND FOR PROSPECTUS, BHELDON & ComPanr Zs New York, RAILROAD TIME TABLI ARRIVAL AND DEPARTURE OF TRAINS ‘ Fxrpan dzone or Revenrxch | {tantn.—t Ratatday evted. * Sunday excepted. ¢: . Five Bunday at 8:0 acme y Daily vy ozeepted ace SfUCAGO A NORTHWESTERN RAILROAD, seen es atnct Madcashcsee ed at the deptngs Nae ePaetc Faat Lins, @bubaqui bi aDubugui rf a Night Ez port & aban jeebort & Dubai i vo Mail, hag 4 Me (10:00 he ale, Me Mths |B 4:W0 9. me, eae te eet ¢ Bove 0 Kxpres nove Lake Expross Mb Lake Lanress era Cake Fee Beater ere rae, O2aQumx ‘—Defot corner of Wellsand itlazi SCbeper corner of Canal aad Rissioaes, MICHIGAN CENTRAL RAILROR9, ant 9 Laka, Tee es lah Teare,_| arrive, eevee 6:10 4 ma pees 8:09 8.m, re Te Jt Sau0 hs ms l® asks me “Sunday Ex, 4° ¥aturday and Sunday Kx, CHICAGO, ‘ALTON & ST. LOUIS, and CAicazo, cla City and Denver Short Lines, Union Depot," Iest ~ near Madison-st, 1 re Opices: at Depot, and 120 andoiphttes wad cer ee (funcuroand Likeate Taare, 1 Arrive, Raneas City and Der Bt. Legis and Sorta At Yous StaraunegLacon, Watuingtaa Soller & Untatue Acostaimodatlon CHICAGO, MILWAUKEE & ST. PAUL RAILROAD. Cnion Depot, curner Madieon ant Canalett heal 03: 63 South Cidrheut., opposite Sherman Haute, Zeate, | Arrives s: * 82200, m,|*245 p.m, 120:008. m.|* 4:00p, ma. "11 008. cay" 8:65 p.m 7:30 a tre ILUNOIS CENTRAL AAILROAD, Depat, Soot af Likert. and fool af Teenty-seeond-ty Pat Foo a aN Tawlogehses nea cee Neko fase Sunni Dune ean Oftces, bs Charast, aid (Gmat und Strteenthatz, and ut depota. Bail aud Exprers, Uiters aud Datu: Aurore Paesongs Mendowa, Octave Aarors weuteck 3 Downer reummudat 00 Dow eure Accommordatian|* 1:45 pe rare Acoommodati “ics, Saudaye. TRS. Baird KANKAKEE. LINE, chee, i Rantotphate dete pet Leave. | arvice. * 3:00 pe ma] 8200p, me 8:00 p.m)? Tha, my CINCINNAT? AIR LINE AND KOKOMO LIVE. From ixitubury, Cineinnati & Si. Lowls Hallway depot, can ner Cintun and Currutl-att., We ide, Ticked J Hindulpheatyy andatdevenes Mt Bde ess Indianapolis, Loalsrilte & Otneta, th ee Inthenapolls, Loatesitled Cleciay bat Night Exprese (dally), Leare, Arvive, Indianapolis, Lents if 40 diana Raktboage TET 1:08 chicas a PAGIFIC RAILROAD, a pial ttal ater Non M8 Glatt baci aes ht Lease, Mall an, Biprew,, Ie. m, Hyron Passuager. 1s Bl fig bean eta unday Pemeongera. B3R 5s pPltTSOUNG, CINCINNATI A ST. Loyis RAILROAD, roraae Clint 1S NFS sate, ie Rekat others 4a Randolphestes wad at dapat faare, arrive, tt lated Colaba rikuabat 80 p.m alaravae bit Night Eipcoss dels 7:00.m. BALTIMORE & OHIO RAILROAD y wn suihting end Mi a ndnnysconase, Reis utcq 1 Clarkaee ‘curner of Washingtun, 2 CHICAGO, ROCK ISLAND & PACIFIC RAILROAD, - Dee erry Tas dernsrasonen Peon Crabs, Leareaw'thd ra A tomInTuedatoDessecernevee inting BRIpreays i i fda ed,