Chicago Daily Tribune Newspaper, February 2, 1876, Page 7

'1113 CHICAGO ' e ———————————————————————————— e e e m—— PAY UP; For Buch Is the Decision of the Judges, i fho Validity of thoe Taxes Upheld at Evory Point, Judges Willlams and Moore Arrivo af tho Samo Concluslon, Tiough ‘Lhey Travel Slightly Difforont Roads, And Yot n Now Lot of Tax Tush Into Court. Fightora JUDGE WILLIAMS, II6 INTENPRETATION OF TIE TAW, Tho lung-expected decinions in what aro called tho tax cason were delivered yeutordsy morning by Judgos Williams and Moore. Theso cases wero begun by various tax-payers of the city, includ- ing all tho lendwg nowspapers, to enjoln tho Town Collactors from collecting tho wholo or somo doflnite portion of boir porsonal property tax, on the ground of irrogularity, want of uni- formity, aud fraud, lotiona for injunation wore mado sud argued at gront longth by somo of tho most emiuent lawyers of tho city. Judgo Williama deliverad hin decision at 9:20 8. m,, covering oll the priuciploa of all tho cases eo far brought. Tho Judge romarked, beforo delivoring his opinion, that tho arguments bad beon board by Judges Farwell, Moore, and him- eolf, and that thoy all agroed in their decision : Thero wers corialn principles, (Lo Judgo sald, applicabls fo sults fo restraln’ ths collcetion of {sxes, which had been ropeatedly lald down hy tho Kupremo Court, and which uust thireforo ba considered fo bo ‘the law for {ho cascs under consideration, Thoy wero, In bricf, thot it wan ouly In rure cases that the courta would enjoln a tax, ‘They would uot do 8o unless the property was exompt fron tazation, or whero 8 tax waa levied which was ot suthorizod Ly law, and in Lo abaciice of all Jegal paw- er, or wherd {hs ' petsons {mpowing 3t bad uu power couferred on them Ly law to lovy suchatax, lint whon property was tazable, wiion tho law suthurizod a {ax to bo imposcd, aud when it was lovied by persons Baving duo authority, equity would not {uterfore, but Tesve tho partles to ‘their legal rewadics, Wiien s gerty Unving an opportunity 1o redreas his’ wrongs iu anotlier forutn neglected such oprortunity, a court nf oquity wouli not intertera to redress an Injitey whieb, but for bis own Jachen, ruight kavo been provented, COUINTS WOLLD NOT INTERPELE by Injunction ta prevent the collection of taxes, bo~ cause thero had Lieen irregulariticn in tho oasensment, nor bocause tho a3-oflicor astessiny them waa only an oficer de facto and not de jure. No omisfon by an officer to aseesn rroperty liable fo taz wonld fnvalidat 1lio assceement on vthior broperty nubject to tho hur- den, though mnch omiesion were made carvlesaly or even willfully, No arscemnent of tho property st too Ligh » figuro wonld give tho injured party right of Tedreas, unless the nnecrsment was traudulent, Tho compiainants’ bills contained NO OUARGES OF ACTUAL FEAUD on tho part of the Assesor, Io tho catcs of the Eren- g Journal and Tyuieathe properly bad been valued 8t tho exact sum tho proprictors had considorod just. In s cuno of TrE Tutsune tho asscssinent wan only 15,000 moro thau the Company acknowledged it to bo worth, and thut waa not 3 suflicent ncreans ta justify tle conclusfon that tho Ausessor ncled frandulontly, Anto the further objuction by Tuw Tuwuse, that tho Town Asscasor never callid ‘ou it for n schedule, the Bupremo Court had delded that point, holding that such omirelon on the part of an ‘Asacesor was an omiarion of duty, butwas ouly an ir- regularity, and aorded no ground for restraining the cotloction of u tux, The objection that TUT FTATE TOARD of Equalization had not teted Irpaily wan not valld, Tta peimary duty wss o mike ruch sssesumenta that avery person and corporation should pay a tsx 1 pro- foutfon fo thio wsitio of Liy Lier, vt fls propes tcal eatate, by Nec, 4 of tha Netenuo act, was to valued ot ila falr cuehd valuo estimated ot tho irico it would Lring nt a falr volun- tary sale, aud possonal properly was o bo valued u ¢ name way, Tho sscoriafuuient of value becomo important in ita relatfon to the primary dea of uni- formity, 1roporiionate faxation wsa tha end—tho aecertalnment of value tho means to such end. Tho law bad fized @ uniform etauidard of valus forall prop- erty—{ta uctual cash valuo, 1f Jroperty wis not oée sessed at such saluo it was baroiigh o defect i the law, but owing o the fault of ILn Amcasurs. The Bupreme Court wlso hins deciiled that euch Arscesors could not even by their wiliful couduct stop the wheels of justice—tlat if n aistute in torws or by im- plication autborized thie omlission of resl or personal roperty in the ety o to destroy the unifoimnily fu Toapect to personé £nd property velthin tho Jhridic- tion of tha city as required by the fifth rection of tuo ninll artiole of the Conrtitution of 1e48, it would then, ‘without duubt, bo vold, Duttle position that miuls. terlal officera could Gofcat the coiloction of taxes by enchs omisslons, whetlor made wilifully or from care- lessness, was not tenable. Such officera might mako thomselves nmenablo 10 tho law fur mioconduct u oilico, but_could uot thus wtop {he wheeldof oflice. Wit same rulo appliid fo valustions mudo by tho Assossors which wero too high or too law, sud 1o such tfucorrect valuatiou would ruake the levy void, Objections bad been winde that the uction of the Siate Hoard fu srbiirarily ruicing tho unreesed Taluo of Jteonal proneity G2 bes ccst fn ook Cotity was legal, Bul thin whols duty of the Stat Board was to cqualizo (lio texen thronghont the several counties of ihe Btale, sa that coch county should bowr its jost proportion of taxstion, The tiabt of tho Count ards (o equalize laxes Dbotvoen (ho several towns had never been questloned, The neces- sity for such equalization to secura uniformity of taxn- tun bad been oditited, and tho shmilar action of the Btate Lioard was 10 leas important £0 beeliro propor- tlonato taxation for tho State, It was never doljmod that thoy shonid bo boutd by the ertimates of “Lown wesnors, They hiad Leen vested witl Lirge powers and discrolion, and thelg ucts ad bevu senctloncd by the Bupremo Coutt, 11 another objectlon was that tho right of the Btate Bozrd to cquahizo applied ONLY WITH REVERESCE T0 ETATE TAXER, 1nd that although they mizlt have tha right to add 53 purcent tatho valuation for Btato purpoees, that dit uot Justify the addition of 53 per cont Ly tho Valuntion for other taxes, But Sec, 117 of thie Rovenuo act pro- wided that % Al rates for tazes Lereln provided for sunll be extended by the Oounty Olerk ou tho aceearad {olustion of projetty an eqialized and messed Ly the Btato Board of Equallzation,” Bece, 136, 128, sud 181 were clear wud explicit In their termns, and to the samo offect, Unless thero way n limitation of o rato er cent, and that liinflation was exceeded, it would, o 1azd 10 percsive how the citizens of & cotuty conld 1 {0 Jocal tazes, Lo injuriously affectot by an fu- trenso of the valuations Ly the Btato Board, 3t wau further alieiied (Lt TIE OLTY TAX. mas inva'id, becausa up to Aug, 9, 1875, the oliy au- tuoritles had Leon proceeding under BilL S0, end that thoy had no right then 1o elvct Lo collect thin taxes un- for the Geperal Revenue law, which resulted {n doub- ling thio amount to bo colloctéd from persanal proper- ty, Buttho aggregate mmountto bo ralded was in fither case the same, Thie Coustitution provided that 1ho tases should be aescased by the corporate aulloris Hca, aud that tho Town Assossora who made tho valug- Hous wero not such suthioritios, Ihut tho rasessnicnt o the tax was its lnposition, aud that was dono by fho City Gouncil when by ordinanco it dotermiued to fals the 5,000,000 for rovenue purposes, Thu dut of tho Town Aesessors was iu part Judichal, and {u part ministerial, but whether oue or ths other, 10d Lowaver necearary, i bad notblng to do with the tupoeition of tho Lax. ~Tho Constitution bad nowbers 1aid tlist persons performing such dutics shioult bo aficers of o resldents fu tho district foe which they werw tonct ‘uey were only required to be elocted ) appointed u siich manuer ea thy General Assenbly might direct.” Bee, 370 of il Cliarter did allow Ihocity at Its election to avall itself of tha Town Aswus- ns' wssosswent, fustsad of subjucUius it to the ox- making 6 1w one, and it waun 3 nioes-Rav- se g provision, ‘The same soction declarwd dhiat tho tity nuight at any time maks the election to change, 1nd cerialnly it could do w0 before tha scacesmuent wes Perfected, Leetly, aa to the 8 PER OENT LIMITATION, 18 thers was a limit in (ho act undes tho provisions of wiich tho city waa permitiod (o ko fla elochio 10 tertify it ought not to bo permitted to deny the Linds Ing force of the limitution contatned fu o aet, by lifch alopy it obiained the power to ceztify. To bo st Ibe warcy of every City Council which could st ta will ax cliizens without lunit, would Le & sad prospect for \0 ircady tax-Durdened clty. The falr coustruction 3 the statute was in favor of the 3 por ceut Limitation, A8 tho tate Uoard also asaessed tho valustion of & Wrgo amount of property, ss sl uisessiuonts Wera eot- rird out on that valuation, and as (we limitation wus bper cent upon the sggregato nasvited Yaluation of Wl property, there was hotlilug to provent the velum Hon of tuw Stute Bourd veing wisde the Lasiu for cal- ralation, and oo that basts the tax did not exceed tlis Hinflatiou, In conclusion, theres was no fraud shown by the com- ainauts, nelthler of thent wade out auy special cato A ijury, there was & compicte remedy st law, aud o clty abd county were abloto respoud du auy'daw- g, "o grant sn ujuuction for only Togal objfections wlich would invalidata thie whols lovy, for tho sake uf 4 few individuals who had otlier remedles, would not % Justified by the culhorlties quoted, Tho motion 7ould therefore badeniad, Ar, Fullor then asked losva to nmend his Lilla 10 a3 4o bring them within the decision, which a8 grantod. ‘I'hie court-room whilo the daclsion was boing lolivered was_crowded, aud much {utorest way 'elt in the declalon. Lut littlo surprisoe way nanifested that tho tnjunction was refused. —_—— JUDGE MOORE. WUAT BE HAY TO HAT, At 10 o'clock Judge Mooro, of the Buperior Jousk, delivered tho following decision in $he Jouch cago: b cowplainant, Jamies Gauch, s the owner and wuprlelor of_ tho woll-kuows hotel ealled Tl Fro- oot House,” In the City of Obicago, Hy clutws (iat w tha Lat day of May, 1415, owned and was pos- astad of porsonal pioyerty Lo (o valug of of 10,00 & heroabouts, and no money ;¥ that st that tims 10 the Asicasor & statemicit of Lis pansnsl pop~ | be equal snd unifor (n all ite erty In Bonth Chleao; tht at that tiino ho wan 75 yearn of ‘e, and quita feehlo and unabln to wrlte, and that he made said statemert In good faith, beltaving that Ao Arsctsor wonld ritern the same s given bim; that o Asseasor protended to uizka up aud Hll out tha ncheduls with tho values glven by thn complalunnt; thiat the Asnensor sgrented Lo tle valitaliona of the o plainant; that the tatal yalue was 240y that afters wardna the Asscesor, or sowmne one fur , withont the knawladge or conwent of tho complalnant, changed the vatustion froni $40,000 to $35,000), Lin hiso nvers that tho Assexsor acted frandulently, Ly failiogin many cass 1o as<end ‘livera persons and corpnrss tons," that in many otiier fustencrs Le fulled fo #ncws thio perronal properly of the owneis abn falr hiat {1474 (he City of Chirago proceeded to ovy and collect {ts taxea by aud nnder 1he provisjons of the law approved April 13, 18733 that after the adop- tlon of the ehar‘er of 1872, tho City Councll, by ftn otdinance of duwe 7, 1575, fized the sppropriations far tha fincal year comuencing Apnil 1, 1875, and auding May 3t i, ol providing (nter i) for 835,000 which to pay Tax Commieaiuners and Asvasors and (helr nenistanta; that inso doing tho cily *pro- onedot indee the status of April 13, 1876,~called Bilk W0, ~that *{othatend " {he aqessment was made for 18731 that tho tolal valualions of prrsonal sid roal property mado by tho Asacasor for 1676 svan $:95,6:C,- L Lt 1he total appropristionn made Juna 7, 1835, was “*alloul” $3,120,006,79, 1le then made avermonts 28 (0 asseaxmenta made in the various divisiuns of the city, conduring to show that valuations in some portions of (ho city cannot Lo accarste; that the Arvcsror mude tho nseerament roll in dlsregard of law and of the rights of the ritizenn and !n-rlym hat in ,\u‘m“, 1873, tho Btalo Buard of Equalization adided to tho ssscsncd valuo L2 per cent "-rbllmrll’y and withont notice to tho ciifzons of Caok County;? thet by adding tha 62 per cent tho Borrd mada (ho {otal smount of permonal yruperty in the cily §U4,818,301, snd in tho same ‘mado the valus of real estate $128,701,740 (in ing $3.297,0% !Dl' raliway cume panies), makiu {n (he aggregate §174,007,! 118 then avers that A“f v, 1Rib, an ordluance was passed, and the city certlfind to tis County Clerk ihs Tmouut of money appropriated, sud Lrocecdod 1o col- Jeet tho amount required under tho general reveuns 1aws of the State, 1lo clalmn thst the city bad eiccted to proceed under the law of April 15, 1815, snd could nol diarepard that election and procerd wunder the cenoral® reventie law. He complafua that hy has not Jecus heard, or allowed o bo beard, by auy Iosrd of Equallzatton, Coro are many othet statementa fn_the bill, but they nre in the niun deductions, inferences, and argu- 1naits, drawn [rom n bare upon tho averments Licrein- liefore rezited. e insists from the ments nade that Lio'h city and conuty demand a higher mio of * tazatlon " thau is allowed lv{ law, ‘The aitidayit of J, M. Rounireo abows that publio notic waa giveu thraugh tho pajera naming the o and placo for ozceptions ta be made (0 any ssscrsruent, and tuat the compiatnant Jid not sppoar Leforo thio Cumntniitee on Equalizatton, or befors the Board, sk to hove his asseasment corrected, Rys waa tho Deputy Asscssor who eslled, snd on the isth of Moy, 1875, lcft o blank return st thie offico of (he Tremont oueafor Jamncs Couch to Al up aud return: that the blank {a tho form pruscribed by tho Uencral Rtevenue Iaw for tho return of porsonal property that the complalnsut made no roturn, sud the atfiaut did not then seo bhim, and hio estimated tho persoual proper- ty of the tomn‘nlnlm nt §125,000; that afterwards he saw the complatuant, and then erased tho valuation, and left it blank to bo filled un by the Assessor; that hie at o time pretended to wmake a schedule or 1ist of tho personal property of complainaut; that Le alid not write suytblug; tbat he did not any time or place aseent (o tho yafuation of 40,00, ur toany otlier val- nafton that o told the compiainent tho return must bo mnde to Vhillips, the Avscssor, wiio would muiake the veluation, Eaward Thiflips, tho Aescasor, fi hifs amdavit, rass ho had no convorsation atover with the complsine ant, aud that the complainant made no return of per- sounl property for tuxstion for the year 1873, and that lic, thu Asecenor, 1nade tho sesceswient aud valuation at §33,60% fror the best fuformation hio conld obtaln, and that ho regards it s just and equitable, and thal Lis deputy and himgelf wero the only perrous who iindl a0y athority in tho prenilscs, and that Lysu dld ot roport to him, tho Askeesor, any Valuation of tho pernousl propesty of the complainaut, This fs & fuir sud full atatement of tho catiro caro, and making it thus full swill very much aid fu abbres visting the discusalon of the various questions arisiog on tho tnotion now pending for an fnyuuction, Oue question prescnted for couslderation, and pors Hiaps not tho leaet important, ie, A8 TUE CITY TILE RIONT to colicet the taxes nder tha General Revenue law 7 Il snything Leon douo by the city to precludo it from o procecding uuder the General Hovenue law 7 To anawer those questions di the ucgative must defeat the city in jta proseut offort to collect roveuus, and then every fuportant intercut in the city must sutfer, Lhut If tho rights of the citizen demand it, the courts nust even hold that the immensoly tropastant Inter- eels of tho city must sulfer, sud {0z the timo bo beld 1n nleyauce. "To cuatdo the City of Chleago to provida for the goncral gocd of the paopla, and subject to tho Hmita- Tions of the Constitution, the charter provides that the City Council ehall bave power 10 appropriste mouey for corpurato yirposca only, and E:nvldn for tha pay- tuent of debts and expeused of the corporation. The Council shall, within tho frst :}nnrler of cach fiscal year, pass thiq appropristion ordinance, aud ‘fn_tLut roviuw for tho paymient of all ncceenary expenzes and hlhlilllt! of the corporation that muoy accruo within the fiscal year, cud uo other appropristion elnll bo mado within tho iacal yor,—ezcopt certain coutingont sppropristions that nted not bocousidercd ot this mue.mh 48 not denfed Lut tkat tho Council complivd wil th thioso provialous of the charter, snd fhat this complfauce was in syt time, From’ thia poiut it ia elatine by tho complafasnt Wit the city proceeded under tho sttuta of April 15, 1873, Tho defoud- sata claim, Lowover, that tho’ Assestors procosded undor that statuto simply because tho law cxistad there, nnd atill exists, and reguired them to maky {ho amseriment. ‘Tuoro wad no ordinance directiug them fo procerd. After the law i8 complivd with by tho As- seseur, whiy may not thie city proceed under the Gen- eral lievonug laws? Tho Council *Lus power at any S, i lieu of the modo prescribod by il law of April 15, 1673, by ordinance, to elect to certify to tho County 'Clerk tBe amount or amounts required to be rabsed by taxation upo Uio wacsument of projerty fur State and county taxes, sud to collect thy taxes for eaid clby i tho wanuce provided for in tho Gvu- sl Novoutio Laws of tho Biate, 1y so elocting, and 80 Droceeding, tho_ satute of April 19, A, D. 1873, la not Abregateds” T floed nok coutu to oxlit. Notwithstand ing tho fect thal tho city may procecd under thio gn- orai law, this law allows the city fo ngalu retirn to Lo provisions of tho hw of tpril 15, 1879, and proceud iccurding o it provisions. Uniter this section of 4ho law last named, and undor tho proviaiony of Sec, 5, ATt.§ of flie charter, tlis Coutnil did, befor tho sccoud Tueoday i August, 1478, certafy to tho Connty Clerk the amuunt of appro- rixilons {OF corporate purpused, "l rate yer centum s tin to Lo sscer:atnei upon Llio total valuation of il Property subject to taxation within thio city, us tho b3t 16 aesusned and equalized for Fiate and county Piirposes, When this a dono, ft {s mado tho duty of Tho County Glerk to exicud wiich tax in a_sepurate ol umu upon fho books of tho Collector of Hiato and conuty taze in tho eity, Thon by the Genersl Itevenue Juw it 14 provided, jo hatmony with tho providons of tho city churter, that ditica collectiug fazes under tho Drovixions of eaid law suall anmualiy, on OF befors tlo becond Tucadoy in August, cortify 10 'tho Couuty Clerk thy several amounts required 1o bo raieed by tazation. 1t 4 sieo provided ikt clty aud other taxe 28 well as thoss for connty and Btate purposes, ubal 1o extunded sgainst the sosessed sud equalized Valua- slum of proyarty wiehs valustion aud oqualzation - fug beou mndo by the State Loard, Hia appears to bo 8 couciso statement of all the provislous of law in tho Stato thatis nceesssry to b Rided tn order that the precise queation uudor dincis- Won may boauswored. Itisivno Yery many olher provisious of law hiave been referred to, but such pro- Vietonn do ot #1d in_Arriving ab correct conclusions 0w Lefore tho Court, TUE CONNEOTED BTATEMENT of all tho provisious covcarning tbe subert matter now under consideration {8 au argument of flscif. Tuzos must Le uniforms that 14, tho law mporlig & {ax must provido that 1t sball by uniforio, iu respoct to pereoun and property, “Thio Appropréation ordlrance muat bs enscted in apt time—within the Arat quartor of the facal year, "This clty miay clect 1o colloct ita revenud fu one of two modeu,—uuder ous of teo laws. Tlo city lu 1874 elected to colicct, and did collect, under tiioslatufe o April 18, 1874, “fho city in 1875 clectod to collect nnder the pros visions of the Gencrul Rovenuelawy,—tho othier modes atlowod by tho law. Tho Appropristion ardloance muat bo certified o by the ‘Covnty Clerk, who abull extend tho amouut, according 1o tho rate to be ascertainid {rom the valus- alized by the Stato Hoard, ment dv fucluded sl the requirementa of tha at Les_anyihing o do with the questlou, sniinll that hus been dono tucrcmdor, It fu true, Yery many other provivious bave bpon cited, but it docs not oppear that thero sra any whichs coullict with or which change or modify thess provisious, No contlict 18 wern, and nouo’ oxinia, The eity Iug for tho year 1415 clccted to collect la taren under tho Grneral Bovenuo law, and having mindo and certified an wppropriation ordinanos in-dus form of taw, nnd tho Clerk lisviog exteudad tho lax accord- fug to the provisions of the law, it does not appear that thro tu any other provisions of the law that {n any way, or 10 uny estout, changos or liuita tho provivlous eclfed, _Thie loglo Gf this statement bt ot eatroyed by tha itmitation of 3 per cent provided for fu the [y of April 15, 1673; aincoit is ot pretended ot _clalmed That th appropriation ardinance of Juno, 1478, appro- Dristea au aniount excoediuy 3 por cont of tho uesees Treut aa equalized by (lio Htato Lioard. Nor 18 tuv forco of thearguuont braken by the claim thab tho constitutional roquirenent of USIOWMITY The lsw il conform to the Cone utitution, snd provido for causl and uuiform tusce, with respect W persond aud proj J s not clulmed by asy ono tbat the law falis in fuisre- poct, 1t d eisiply claimed that the oilicers of tho Taw Davo fuiled 10 obacrre (he rmlca of uniformity aixd equality that fv enjoluad. . Tho Coustitution teand The liw must provile tor unifunu tazation, It can Mican only this, 1t does nob require un furposdtbidty, 1t eanuol requiro that ull Asrwsondt sud that olt oards of Enualization shall perform their duty so ace curaloly and o perfoctly thas ait valuations whall Lo according to the samu salo and thy Hiie mouure. "Flie Constitution yrovides that the Genseal Anemtly whiall provide thut Draded revone may bo obtained by Tovyiuy w tax by valustion, aud that the kamo shall bo Dorug equally aud uuiforuily by every eitzen wud by overy corporation tn proportion to tho valuo of thia properiy owned by thu roupective pariics; the valus o Ba bccriained by yorne parvou oF parson to b uiested or sppoluted, i such msnner a8 {lo Qeneral Assciu- bly slinli dizect, and 1ok otherwiso, ‘Thu General As- wembly baving performed s duly canuot underlake 10 secury protoction in sil the’ practicst worklugs of te Liw.” 'Tho Awsessor s the ofticer providod by law for taiug valuations, o scte judicially, aud from libe Judginent 2o appeal lics to i Court. £ thy Court undertake to Tevlew sud correct 8l the valun tionw that nre 5ot satisfactory fo tho faz-joyer, sul it inay nok bave Luss adjusted by tho soveral Loseds fualization, they would parhiaps do but Litile bo- wids, and then might not satiaty the tax-payer o8 well i i wian who s selscted un socount of his pecoliar nlneas foF that Durpose. Tha law yrovkdos for spocal 1oards for the ruvision aud oqualizstion of Emsoss: juens and e valustiuns of pruperty, but dom nob ‘Buthorize the courta to reviow thew. Tha law inust saovialons, That aw is wantlng. RIBUNL: WEDNESDAY, FE BRUARY 2, 1876, 18 not rendersd fnopetative by the error in seesddng valuna of property, or by the omisslons of the Ames- #Or 10 aascan ome 'proparty. Then, fu the monse ro- quired Ly the Conatitution, thens taxes 8o uniforfn, Th cancluwiou rrom all thin s irvenistible, The tax songht to Lo enjalned J8 uniform aud constitutional, snd ban becn levied and aascased according to nxiatiug laws, The aity has the right to collect ile rovenues uuder the Geuoral Revenoe asws, Tho racond and ouly remaining question to Lo con- eldered s, Wasthio property of the complainant FRAUDULENTLY ABAESALD at{oo bighs ata? 1t lian repentealy boen hield by the Supramo Court of thiu Eitato, and_of ail tho litalen, that & court of equity wiil ot outertain n bill 1o resirain tho_calloction faos, nxcept in casos whata it in asscased upon proj- griy ot aubjrct tn Laxation, or whoro te et 1 N thotised by law, or whiere llie property bas boen fruud- ulently sasieerd At Lo litgh a Tate, ‘This general priucipio lias heen announcod so fro. quicntly,and undor sich varlea elerumstsucts, uob Guly by’ our _own Supremo Court, but by A0 fnany Coitrta tn s cauniry, thet 1t may well bo regurded an ono of $un xed ruissof law, The dootrivo Ia - ccded, and hence tho complatient_sdmita the tax {0 be lawful, and that hi property in aublect to taxation, 1is bAIl_ maviat mean thst o elaim that hia property waa_frandulently asscnaed atfon highs Fais, and it can mieats nelthe? more not loss than tiile, The avar- ments reliod on by bim Lo whow that ihe property in frsudulently sencered 100 Ligl are, (hat Lis jropurty was warth only **$10,0,0 or thereabdule, and nomore,” and that tho Avecssur promised 10 anasa tho property at that amount, sud that Lo was thus fnduced to disregatd (ho wattor, e cialma Lo would have ssked for o roviow of the asscssment if Le Lad sup- posed 1t would have boon yaluod oia greater sum thon $10,000, 1o also claima that tho Amaessor falled to 'awess much projirty of ofhers, and that otiier property was asecaod At & rats helow the valun- tiou of the compdainant’s proferty. 1t 1s now averrod {link tho Ansowor corruptly, aud with & view to favor sy one, opultted 10 assces froporty, and that Loo at ie proper valuation. No person of curporation la named hoso proporty 11 80 omilted. It exunot Lo clalmod that simply omitting, witioui 80 foteuding, to aesres tho properly of auy ono, or eveu soversl persom, wouid roudor the correct wxscasment of tho complatnis ant's property fraudulentand vohl, Thin caunol Lo claimed; o do o would bo to requin of the As esor Terfoction in the discharge of Lis dntiea, Tt is true, Vory many other anwsstnonts aro made, 80d the words “Irand,” and % frauldulent,” and * fraudulently oceur froguently (n tuobill; but 1t {a not cloar tust auy asscsument, except thono aliout tho valup of ho prop, erty, connccted with tho promiss (s chimed) of 1ho Anscanor to fx tho valuatlon at 340,00, ), €an bo oD~ strued {nto a cliarge of fraudulont condnct ou the Jart of Lo Assemor. liut how risuds this polat 7 flio Ausossor aud_bis Deputy do not rememnbier tho facks na stated by the complaliiant, They both deny that auy mch promiso was mado, In addition to this Qental by tliowa officern,the complainant doca not,m very detiulte ternis, ray what hia proporty I8 Worh—*$10;- 000 o thoreabouli, aud no iure,'' 11 not Yary dedudte. Taklug the asacsumicut of tho bill, snd tha stitements of tho Asscasor and bis Doputy, it is not clear that Yery great tnjustico s bocu done Lo tio complsinant, “Iho tax-poyer {8 required to list his property willi thin Asscrecr, and tho Araesaor fs roquired to fix tho valuntlou, Tho owncr of tho proporty may then re- auiro the Asscsaor o hand hiru the copy of tho aaseasmment and valuailon, Tho citizen can thur, by o Tittlp caro and precautiun, ovold snch wmirtakes and misunderatandinigs sa thowo now belug considered 37 tn 1lin Instauce the complainant had demanded this atatnment, this confllct or difierence in recollection would Liva o exintuaice, Tt 18 slso clalined by tlin complainant that e had no opportunity to bave the asscssment sdjusted. It in 10t admitted by tho defendant that any notlco to taz- payers of tho time and place of making objections to Ginseanments dn required, but in thin fnstanco it is shown {hat such notlen wus given by publication in thie papers of th eity, and 4t Is ulso shuvn that the complaiusut Q1d not appear and make miy objoctions. It ia the Quty of every cltfzen to bo ifigent 1 protecting his owi inlesest. 1 Ln e ncgligent tho coucta will not bo £ Lizato to supply 10 Wit what he has lost by Lis uogligence, Where thio officer makes an asscssment of property for taxation tlio sssesmient 1a presumed fo Lo correct and valid, The oflicor acta Judicially, and Lis aoia and Judgments will bo upheld Gnlosathe same {2 sbown 1o bo toluted wilh framl, which alweyx ren- ders vold the mpst binding and most * molomn contracts, even tho judgments of courts, Tho Courts do'not soek to Dad objectiona o ausesaments, They scek . fo uphold them, They will atlier ro- {uso to regard rregulnritica of minor tmportance, The most that can_bo roquired i that tho olicer sct falrly a1 npproximats correct. valuations, and thus comply with tho spirit and intention of ths Revrnue luws, Jihich aro intended to bo based upon the principles of Tu 1o event will an injuuo- uniformity and equality. tion lio unless it 15 clearly mzdo to appear that tho porty complalning has been wronjfully sesesued, and Will sustatu frreparabla lujury unicss the collection of thie tax is enjoined, Tt may o well (0.8dd to what has boen enid that the wer and of the constittionality of tho law estabileh- ug tho * THR BTATE BOARD OF EQUALIZATION areno_longer open questions, Tho Suprem) Court Das held timt the Legtelature ‘was faily authorized to creato the Loard, and to invest it with xmplo power ta oqualizo the mascesments of: the different countien in the Stata. Not baving made an arrangement Witk iha Ansessor a to tho valuation of tbo_properiy, and Baving failed to zequiro of tho Asseseor a copy of tho asseasinent, and_having falled to appoar beiare any Committce’ or Board In either town or county, tho complainant will Dot be sliowed to complain of what {he Btata Jloard of Equalization has dono, 1t may bo that said Bosrd fails in jta dificult snd intrcato task to properly adjust and equallzo the taxes throughout ¥i0 tate. Bt that 15 only such a mistake and such an error 5 must bo endured for the tmo, These mat- torn hiavo Loen deterinined,—{hoy are res adjudicata. Tut 1t {2 inaiated that the ety wosat one ud tho samo tmo proceeding under both Lawa, It lina beou proved thiat the two modes of collecting the clty revents ox. {te, And tliat tho law provides for certain oilices that ‘may or may not be abolished, Until abolivhod, 2§ & Taulter of ‘sonrse, thoy must perform the dutlés o uired by taw, aud, of course, be pald thrrefor, Evon 1€ thls jsaue bo mob conclusive, it {8 diiticult to ke hiow this error, 1€ error It be, cad vitiato the cutire tax nescarment of tho city, It 1n, howaver, o this connection, fnalpted that tho partof tho Appropriation ordinance of the city s, Dropristing £55,000 for Tax Comuissioners and Assea ora wan unautliorized, and that its enaciment, con- nucted with other matters avowed in the bill, com- Liued and rendered fraudulent tho tax assosat autliclent rejdy to this proposition 18 that 4t L Deen held tliat the tax-payer sy at auy thine bave any Povielpal corporation anjolned frorm usciods and Utk authorized appropriotions and expenditures, Lut to revent such wrongful expenditures diroct proceed- [iTen muat Lo inetituted. 1t cannot, bo dono by any collateral proccadings, additionaf ground or resson for sccomplishing some otlier end. This 18 & priuciple o familiar that the au- thoritica reed not bo cited to suatain t, Vor tlions and other reaons which nsed uot now o stuted the requost of tho coruplatuant for an lujunc- tlon fs donfed, 1t cannot bo thrown in as sn e A DAY AFTER THE FAIR, NEW TAX BUITS, Tho declaions of Judges Willisme and Moore yosterday seemed to stimulato tho tox-fighting business immensoly, for 'yestordsy morning, shortly after the opiuions were delivered, olghty- six new suits woro began o the Buporior Court by various parties. The following 18 a list of the complainants, and tho awmount of tho taxes: AGATNAT MICHATL EVANE. Origlual ~ Bate Do'd Names valustions, valuation, Tex. Ruasell Siros. 000 50 §1,083 1,00 1 oo Foater, 00 J, Lo Bmilh & Co.. 1,000 0, L. American & Uo, 5,000 Witiany Qlingwag. 2,515 12, 'Todd & Ca,.. 200 Jolin Greer & Co. 1,309 Ropuell & WhitelY,voernr 2,430 Lt vucy Dro, ... L 500 Towell & Co. 8,260 152 1. Ederta.... 6,00 B0 A, 1.0, onlo... 6,000 w0 W, d, ilohace. 4,000 [ Tard, Bmith & Uosl1.220 40,000 3,1e8 ©, €, Cuamplint. .o 2,300 3 000 a1a 1,000 2,500 B30 2,500 5.40) 3,500 4,000 30O Echioenfeld Nros, Mandeville Bros.. A, ML, McKay,. H, llemmclfi;fl! | ouls ! o . Welgert, Goodnow & Co, 7. Wy Euet & C0raeesnes 3,000 03 20 203 w fan Veee 30N 11400 L1t AGATNAT DAVIL ITALLANIN, Rrily, Hiesoh & Uo. 2,80 7,0 Ohicego Plate & Bar Ca.. 1) Rock Val'ey Paper Co..,. 80 11.C. gooirich, T smen Parguaeon o) I, A, Whesiock, 1328 Jimes & Btyles, ) L} 2.6 The bills are all printed. with two excaptions, and the grounds of eomplaint are nearly idon- tieal, Io alargo number of caves the Ausonsor mado a Iarge raise on the originat valuation, but this can be shown by deduoting one-tuinl from tho Htate Board valuation, which will giva nearly the Amsesnor's valnation. Aceording to sha prin- cipins lald down by tho decinlonn vostorday, how- avor, only two of those complninauts have sny atnnding in court, and thosa wo wore taxed in the Honth and West Tewns at the same timo on the samo property. Ths other caies present no neow points, the only apparent Injustica being thie Iatge ndvancs mado by the Assessor ou the original valuationy, ko that these complainanta wiil probably huve the plesnaro of paving thair taxas, and court costd in addition. E, G. Asay auil J. MeKin- nlou aro soli:itors for thn complaluar 100 B JHAAS, in the Circult Court, filod a bill sosterday againat Stichnel Jivans and L. €. Auck. Hana aass o inn Elwnbroiur at No. 120 Houth Clark streot, nnd that he listed Lis porsonsl property last year nt 81,000. The Doputy Aseessor called on bim » sccond tims, aud domanded = §50 or Lo would ralso tho mssessment to 25,000, lans rofusod, and tho Assesaor kapt his word. o alao assersod complainant at 8500 at Lis rosi- denco, Haas now finds ho Linn $309.33 taxes to pay, and so ho filea hia bill making & charge of fraud spocifio_enough to como within the decus. jon of yostordry, aa ho thinks, JONN LEIENDECKER aleo feargthat ho Lina been nggrioved by the Town Asseesor of Houth Chicago. Mo atates that, gomo timo in May laat, an Aesersor called at big Liouso,No. 1037 Wabash avenuo, and, aftsr careful examiuation, valaod lis porsonal prop- orty at £400, Home littlo time ago bo was uu- expoctodly caliod on to pay a littlo tax of 70.40. 1o then mado inquirtes and loarned that Lis property had/heon agsessed at 21,200, which was raised by tho Htato Doard to 1,821, snd he grewla. SPORTING ‘THE TURF. A TALK WITIE ORBIX NICROL Orrin Mickok, the widely-koown horsoe tralor nnd driver, arrivod in tho city yesterday with his 1atest purchase, St. Jullen, for which bo is eafd {0 have paid the noat sum of $20,000. Meeting tho gontloman in tho Palmer ITouso rotanda lnst ovenfog, & Tninuss renortor nsked him & fow such questious as he thought would bo Intoresting to Westorn surfmon whon answer- od by an authority. . Raporter—How Intely aro yon trom Californis AIr, Hickok? Mr, H.—1I loft thore tho 13th of last mounth and went to New York. I am now on my way back ; ahali loave hore to-morrow moming. R.—Isoa that you have picked up u protty fast one to take baok with you; I prosume you think ko ia about a8 good s snybody's lorse ? Mr. -Wall, yos, 1,call Lim about as goud aa thero fa, Of courso, I bad to look at Lis record, aud ngo, and shope, oud I fook the opiniun of tho best judges on all the points, and 1 am gat- {sfled that he 18 a good one. R.—Do sou intend to bring him East again his year? Mr. H.—I cannot exactly say, but I prosuma I shall come Enst again during tho summer if things go wall. R,-—-\vhat do you thiuk of tho tur? prospects for the your? Mr, H.—Eversthing looka wall in the Laat, and horsomon aro looking for bigger purses thau over boforo at the large moetings. Thoro is moro iutorest around New York and I'hiladelphis than for o numbor of years, R.—Won't the withdrawal of the big ones have tho effect to add miore iuterost to the mesting ? Mr, IL—Well, now that Goldsmith and the Qlrl are not to come in, it ought to mako bigger flolds for tho froe-for-all purees, It has been ko for some time that not moro than three or four would ever ahow up o that class,—just about as many a8 there were chunks of moocy. . —~What about Lulu, the maro that beat the Maid Jast summer ? Mr, l1.—I beard in Now York that her owner wauted to srrange to bave her barrod from tho froo-for-sll purscs 8o that Lo could show lor with s runming mato, and make wmouoy out of ber that wny, 1l.—Booms like nonzense, don't 1t ? Mr, H.—Cortawly i doca, Why thore aro a finml many men who wouldn't like to see her arred, becauss they think thoy can got right in sud boat hor, Buo's no company homie, you kuow,—trota fast with running mnm&:nnun all right, but acta liko tho dovil in a crowd, 1dow’t seo any reason for barring her, 1t.—Think wo are likely to ses sotno sport with Bodine ? Afr, I.—Yes; bo onght to by ablo to stay with any crowd almost. Ho has nu excellent roputa- tion as a stayor, and, if he cau puc in threo heats below 20, be ought to bolong with tho best of them. At tho sawe timo 1 can ssy that I don't like his gait and never did; Lo always locks ae if hie was going to a break tho noxt minuto. 1t,—Yon noticed, I suppoao, that wo had n con- vontlon of turfmon Liere & fow days ago? Mr, H.—I didu't soo that they did anything much, did they? R.—Noj thovgnlt talliod. Dy tho way, what do you think of fhoir idea of lotting in the sus- ponded horses ngain ? Alr. H.—Is yootus as if that wors all wrong, ne far as 1 know, I eaw somothing sbout somo of tho poople who were presout talking avout smail hosses. It would be a groat pity to do anything sbout that class of trolters. Withaut attcmpting to extract any further in- formation, the inquirer doparted. . —— PEDESTRIANISM. VON HILLEUN—MAUAALL. The female walkers continuo to draw “iavgo crowds to witoess thoir trial of eudurauco at the Armory Building of the Becond Regitnont, Yes- terday afterucon and lust night a large andience was o attendsnce, notwithstanding the in- clomeney of tho weathor. Auother celebrated vodestrian, Miss Millio Rowe, liss como to tho surfuco, aud will nccompany Mry. Mursunll and Miss Yon Hillern nutil the contest Is brought to s close, Bhe fsa walkor of considerablo merit, and wears o gold medal prosentsd to hor re- cently for baviug accomplislied Lhe feat of wralk- jug 600 miles in & similar uumber of consecutive hours at Indiauapolis, {u Docember last, Yes. terday afternoon shie walked U miles m thirty- throe minutes, and in alt probability will undor- tako o feat of considorable maguituds ot no distant day in this city. Lost ovening sbout 0 o'clook Mra. jMarshall and Mise Vou Hillorn rotirod from tho track iu cousequonco of temporary iudisposition, Dr, Danne, O'Loary's medical advisor, ministored to thoir wants, and they will appenr again on the track at 4 o'clock this morning. Whon they quit tho scose stood as follows : Mre, Marchall, 74 miles ; Miss Von Hillern, 74 miles. 'Lhe walk will close at 10 o'clock Baturday night. GUAMRLON BKATING. Tha race of 60 miles botween Eugeno Millard and 1L C. Fresooomes off at thoLxposition Bknt- ing Park thia oveuing. T'hey siart ut b o'cluck. Tho trisl of enduranco promiscs o be osaiting, this distance baving nover buen attempted by any ukator in tha West. Ar, Froso {s & prom- inent Iawyer of thils city, and Millurd is o profcs- wonnl faut skater, A SAN-FRANCISCAN ASSOCIATION, 8ax Fraxcisco, Cal., Jan. 81.—Tho Now York Bixty-ninth Vetcran Associstion yestorday olected the following ofticors : Prosideat, Maurice D, Waleh, formorly I'irst-Lioutouaut of Company I, Bixty-ninth Iegiment ; Vico-Tresi- dent, ‘Thomes O'Bhes, formorly Tirst- Lioutenont of Hogan's Lattery of tho Irish Brigade; Becretary, Tbomss . BlcGrath, for- morly First-Lieutonant of Compavy C, Bixty-ninth legiment; Troawurcr, Jolo Ifenry DBlaney, formerly, of Company 1}, Bixty-ninth Regiwiout ; Borgoant-st-Arius, Edward Leonard, forworly of Compauy I, Bixty-ninth Regimont. A voto of thauks wag passed t0 the pross of this city and Now York for oourteous unotices given to the now organtzation. Singular Couse of Death, Albany Argua, About {hree weeks ago AMrs. Hobart Bogardus, of Baugertios, awoko in the night with a wcvero hicadacho, and, taking a boitle of smolling salts from s stand, appied it to hor noso ocoastonal- ly. She soon fell aeloep, and on awaking io the d that sho had retamned the bottle inher baud, and that tho salts DLlister on hor thumb, which uad covored tho mouth of the bottlo. In a short time Inflamma- tlou sroso, gRaugroue sat in, aud in spite of evory lnflm toustop its progreds her eutire systom became polacnsd, resuliing in har death on Buu- day ovening last. Bho was betweon 40 and 60 Joars of age . CHURCH TAXATION, A Call to the Mecthodists of This Conference. What They Will Have to Contribute *This Year, Elfer Julkins on the General Sitnatlon. The following addrenn to the members of the Mothodist Epfscopal Clhurch in Chicago District, Tnck Rivor Couforouce, haw bsen prepared Ly T'rosidiog Eldor Jutkins, It was by bLim pre- sentod Mlovaay morming to tho minietera’ weakly meoting, and bas been vropared for circniation In sheot form: Cnicaso, Janurry, 1876.—Dyan Bneronex: In furnishing you ibe sunual clrcular of appointments for the conferenca year, atiow moto lay before you #ume facts, aud offer a fow suggeatiove. The ifinitn of the District remain the same, embrac- ing Lake, Dupage, port of Kane, and ucarly all of Cok Countles, includlug the Oity of Chicsgo, Thero aro fifty-ono charges, of which elghtoen aro in tho city, Tho fAnancial stringency makes what {s ealled an ** enterprising poliey ' {mposaible, and forres us to pay debla rather than invest in new churches. Wo havs no reason 1o complatn when tho Hearonly Fathor forces His inyrudent clildzen (o do what they should biavo done froely, BUl, nome material progresa fs visl- ble. Tho Lrethren st Osk Park aro finshing thelr audienco-rooru, At Englewand, o beautiful chiapel han Leen budlt, Proparations are n process for a church ut JaGrange. A compuyof brethren have under- taken snd nearly comploted,on tha rite of our Halsted- Btrect Church, o brick block, 14 fect square, turce etorien und basement, coutalnihg, 1sidos ataple church nd Bundsy chiool seorimmodations, stores and otlier Tooun worth abaut $4.600 pur year, - 1y duit of patient effort and Hleral giving, it 18 intended to Anish thin cdifice with no more debt than can bn carrted and ex- tinguished by the bullding fteclf, We bave uo catiso far discogragement du pefurenco to the property inber- wrts of the Church, The churches and aronsges in Jibo Dixtrict are oxtimated at £1,02,820, Upon this there are debin, 0 Jo_extinguishid by contr{butions of the Church, of §135,200, o & little over 123 por cent, Piedgea for largo portlon of this amouut are made, 3ud ore I process of collostion as they fall due, Uf courss, collertions are not easy,—sxtenaions and cancenyjons bave tn be made; but a patieut and per- mintent oftort will socure ultinate mucscas, Whilo we may ta noriie cxtent be open to the eriticimm of oxtravagant church expeuuitures, it s gratiyiug to Know that cue niaewos are oot At 3t of the Methe odint Church by larye bille, Tu a few of the chargen owing to recent Luilding, of to the tnsuyuration of new enterpriacs, gensrally in wuburian tuwns, the verago amount 10 be paid, 1n arder “1o pay tueir rhiary,” tn tho worid aouno, i% above 3.0 rer yeur, Bat 10 two-thirds of o chatyes it 18 loaa thah this; fn rume inktances less than £10, ‘Tho man who smokes & B-cont clar or buys n morning paper exch daz, aen la o money than it would cont o pay bifs way iu sn averags Mothodlst Church. Then it is 1o by remom- Dered that the rule of giving in the church i3 not the sliarvs, but thie Chrlstiau Fulo—* g8 God Lath proayered us, Tho uuter of_ermborn_returned 14 6,967, against 0,815 lawt year, Thta dosy not dnclude ho G4 pruba- tionom orid the 81 local preachers, Thero havo boen 63 doatlis Quring thio year, Of the members, 4,35 bu- long to tho 18 city characa, which show s gain of 31 durlug the yoar; and 3,68 beling to the 5 suburbai aud country cuarges, i walcli thare 1s shown a Josa of 20 duriug tho year—leavlug tio et Gain for the dis- trict ouly 152, Itla true that, In addition to the vsual satsnic fo- fluences, the poison of Hberaliem is widely dizfvsed, erazlng ilio intellect and_benumbing to conseiance, Tt fs true that tho urdiusry bustucss esgernces of mod in intenaified by anxiety, It {s trun that our conuce- tlonal funds wotk 8 very rigid serutiny of records and & cuttiuy off of doabiful uames, cnd that among the 15 clinrgos where lornca are reported there {a ot oue which is 1ot un strong or stronger flan fost year. 1t fn trua we had an unusual guin fu 18T—13y per cent, By taking Lwo years, our gain s sbotit § par conit per an- num, whilethe gain of tho whole Church fa littl over s pez ccul, Theso may e mitlgating but they are Dot justifsivg circumatances, Our standard 14 not what is, Iilt_what should be. In iy judgment, wo &hould humblo oursclyos fn the dust, snd sak, Witk fastiug, why we Lave so littlo power. In thero s abylonish garmant snd 5 wedge of goid " {1 sowe un- nuspected piaca? "Thio spportiovments of laat year, and tho payments amadle ol tlewu, ar o followa s For Confercuce clalin- auts—wprortiofed, 8/, 00—paid, $1.70.65; for Bishops —apportloncd, $430—paid, $170.51 for misslons—ap- portionod, &, 3r—pald, $4,976,60; for church otten- Mou—apportioned, $1,40—pid, $9w,01: tor freed- men's aid—apportioned, $¥it—yatd, 1616, “Twie apporitonments far thiv year to iy u little Ligher in tho sggrogate than laat yoar, that for misslous {xng advaticed by the General Comuitten, and the collcction for Georal Conference cxpeusce next Aoy bolng added to_that for tho Blehops' funid ¢ witl the umount for Gouforence claironia 18 redured to corrcapond with tho scaly which obtalus in other Jarts of the Conforeucn, Thoy aro as follows, Vit Apportioned for Ganference clfivauts (worn-out Vreuchore, widows, aiud orphans), £2,10); for Bisliops and Qonoral Conferouce bxpenios, $1,604; for mi Blone, 30,050; far church extenslon, ®,400; for freed men'h aill; 263, This makes an average por membor of $1.74,~4 sum 100 small, it view of thio {nterests in- Yolved, thiat if wo did not know the oft-repostad hth- tory of the past wo thould thiuk evers Methodist, no matter how poor, would find e3mo meaus tv_pay iL. If i plau ' prevalled, it would bo ewy to ko Abo apportioumunts, simply muliplyiog $174 by the uuwber of mimbers 10 cach charge. It hua besn rocominenivd, aud s now seriously u tompted i one churge, with plulflh‘l’s resuits, to ba » uniform sum to bo pald by each aud overy inomber Z o rlali no niore, tho poor no less—and_ L which no one ahiall coutzibute but embors of the church, This 1a fixed at & swall smount—1 cent & day—snd coilsctod ubsort fntervalu, Srall aa thiu Iy, it would, if guner- ally ndopted, yloid twica tho suni waked $or all tu bebevolent cullection But in waking (ke apportionments (o tho District, 1t tise Lvou thought beat o adliaro 1o the Now Tesla- munt rule—* an Gud_Liath apportioutuents wocording o *ability.”s Ax thi Word tlgures Iarguly, kud deservcs o, lot us study b o Hitlo, I a church hay twenty- Dereons eurning o ronelving from any sour an sverugs of @ SLO0 @ yeor, thab church b 25,000 0f resources, which aro to'bo used ad talents fout, nud fur which ceouut 12 10 bo tisde. I'or wavy fhings, such o3 violous dudulgenco, anger, pride, vanity, ofowinate luxury, ot & dollir of 1L can bo used Linocoutly, Fur keoplug the Lodies, souls, and apirits of ouredives aud thoro Gependout ol us b tho teat huultl, and to farutsls tho best culture, our Hoavanly Futiior gives us ** to anjoy (o the messure uf 425,000, Wo szo stuwazds to divide up and use Tibi, Waat park of 1t abail bo usod in the cultivation of aur wpiritual lifo7 Ur, we and ll we Lsve are Clirlat'a; oad Ho hus n canso haro, for whicli He Lk down lils life, euftaring all tho agoniw of paluful death; and, though ko lives aguiu, 1o loves it et just tlio etme, ' What part 0f thté $16,00, whick te not our own, should Lo mst apart ‘fur thls causo of Christ? Suppowe Wo tako Ui lowest legal rate— one-tonth tien thia church of twenty-five producing mombers bns §2,000. 1 thero aro 81ty i tho Clurch, Preceiviug at (i £l rate, Liore 1 5,00 bologiug 1o fhio treasury of the Ciurcl, Ur i€ the twenty-tive re- celvo b avarage of $4,6, therv I4 $5,00, end no on for any oumberand proportiou of furoues, mora or Jusy, ** Jiut wn 876 not under the law ** 1o respect to Ao touth, but undur the law of Christ, which leaves each {reo tousy how witeh ko will do oF sutier for love ot Iki whio gave Jtw Li, Aud ¢ tha_mind be i s which waa u Clirlt, we witl not coldly caloulate how much wo *ows” aud higgls to roduce our “uliare,” but wo will study to see bow little we can et ulubi with ourwelyes, that we miy Lave wors to §ive 10 tho causo of Christ, T yuiber of productiy members, and the sum of Uehr Sucoue, iy o mewnre of the Tsuurces of sty given church, 1 the mumbers of Lip churell Werv ui Frankly loving with each otler sa th Urst, Chureh i Jerwadenr, tlis could b castly sud cortalnly asrer- tottied. b it thia epirit of Anantas aud Sappiirs that utunds in tho way 7 Tho portion which muy o Hght- Lully used Ln tho cave of Lo budy will vary witlh the Bumber of pemions to bo providud for outof & given wity, Whors thero iy the wodt honsst purposs o da g, thora will Ue great dilfersnces of oplaion re- Bjocting whit this provisio shiall be, making patience A cliarlly nocersary, Tiers (b trie Clraiian i Tuan 1ifo—u use of s world without sbuxiug ft—which vy bo found by sucli a8 scok I by the light of s Moy Bplrit, Whatbver may bo the resources, uo matter how smmall, somo purt should bo an offertig, All over whint Wo bived 0 pirovido {0t the best ollicioncy of body sud mind bt uued Lo tho Lest sdvattago only whon wo use 1% i prowoting (e causoof Chriat. If wo board, we Iosa it, and ru a taarful Tiskof lostuy ourdelves, 1 wo spend in sif-iad ulgence, we mistse Gud's lits in iiefoaing Uox’s purposed, Lorhaps tho moat danger- Wis wtsd Gndourablo peition for & Clrition 1o 0copy 4 whot b bk o largu tucome. Lt few ara callod (0 i, “Fho great sk rocelvs litls more, sud many Jeus, then Wil neut thelr legitiniato wauls, aud what {licy pay la fakon out of ther cowforts, or at lust \helr conventenves, Thisis not » bardship if they Liavs tho * miud of Clirist,” and stish a8 arv * faithful 114 lidls ® will como to Liavo * mueli " 1 good e, "Tho saine vules opply L cliurel pxponditure, Cou- vuulent, commodious, Unostutatious chuzch, bulit Yo the glory of God, sud not for tho glary of a socie- iy, 0r 10 ploass fastidious astos, ave by trao Clrieilan tfuples, | No expeusive sensitions ean bo bought without unfaihifuluess to th Christisn {deal, at leass Uril tho better uso of reloviog want ond pain shall coamo t0 bo nscewsary, 1 biave 1o doubt iniab beauty 4t grandeur aco real aud 1o themsolved praisoworthy, Lt everything must conie in {1s order aud e, pload with you, dear brethiren, becauso 1 wasit Yol to becure fu laryuut massuzo the' # dirable richca ¥ sud tho unfuding glory,” and uot to barter thevs far tho wretohod tiusel of the * pressnt world,” wiillo such splondid opyurtunities ato sil around uk to * provido Trgs whicn wax uot old, & treasurs fn tho Heavend whiot falloth not, whers o thlef spproschcti aud 0 ol corruptath. omie dnprovetent 14 discornills Iu tho niethada of 1o Church at meuy poluts, but grest {mproveuut b tevded, Tho great wislate b 1o not * atteuding to every port, great aud pwall,” of the Discipline, ~ Wuon Hiewarda Fofuio 10 bo guuded by iho Discl)luc, the strict ars pered s wake the flnanvea fal into confustou s and tor s i of atrong churches fuanolally wesk and domorelized tlie. cative sluno, B uf tho classes sl of tho from sluging. Progreas in thicas disectiona lowatd u pluglu, tartioat, Now Teatanent sbylo b olucrved st sowo iy, A falthful atteution to church disclplisa on i art of pastors te very gratly wanted. Very pamtul roports of the disptarement of Church yapuury by Bunvationnl sheets, issucd by frieaponaiblo Fivato jurlise, aud by ths secular prose, Comlo to e ruin wows quattors, It 4 & gruva mixake for Chris- tlu Faunlice 1o sduit whatever taking and flaby pu- upon tum, sud_especlally o trenk e urgod | SEekily fua organe of thelc vwn Chureh, Kuad e ehilaron of wrich familles should Arift sway from the | Church of their fathars Ia not surprising, §2| 855 |25ZsTE HER I PE-E 3 g ! %A |ZEElga” Sl ke 17R318.2 g =9 ] lark Bireet, . Wavash Avenus, Triuity. Sichfgan Avents. .00 Grant Flaco, 2,104 Contouary 1081600, 4.810,00 1ol 70 1 Tlogera’ Park...... Bouth Evanslon. Fanston Firat Chfely 1,110.40 ‘\.omlfli“‘ ‘.LY.'.H(:' Deaplatnes, Tk Grove. Talatluo. ... rington. Onk Fark.. o -l River Furcat and iay" Downel Clarouil om Hills, n\) 1,495.00 Naperville 76| 0284 * Na church bullding. sl o S Protecting the Jurys Atlanta (Ga.) Constitution. flome negroes wore lutoulny to cno of their color a8 be Teud to thom tho proceedings of the Lopslature from the Constilulion sealcrday. Whon bo got down to tho Lill ‘*to protect snd preserve ummpaired the right of trial by jury,” old §i spoko up and Aaid : *What's dat moan? Wlo's a piine to burt de ury # +i Dat means a lieap, I'm a tellin’ yor! Dat'sa good thing 1" roplied Teta. **plane it, den! Whar's tho nesserssrsucsa Jar it 2" urged Bi. W'y, dia way," esid Poto. * Dar's & gemman down dar at the dopo what was onde jury do odder day, an' I Lear Lim tellin’ how dot Le aidu't waut tor 'gree wid do rost ob 'em, when 8 Dig feller came up an' tole him ef ho aldn't ‘gree in 'bout two kecon's_dat bio bust Lutn wide opou | What you think ob dat " ., Tho bill then received unanimous approval. b — A Rongman’s efreshment, MMr. Grant, the Governor of ths Dumbaricn sn, 10 Epgland. sent inan acconnt to the Town Council fortha *roiresbment” of Mar- wood duriug the three days Lia wasresident intho rison on the accasion of the havging of ono Wardlaw, Amoug the items of the fltst two daya are ono bottle of brandy, ons bottlo of whis- ky, and opo dozen of bitter beor. Thero is also a'chiarge for *one buttie of brandy, ouo bottlo of whisky, one buttle of slierry, and uno Lottie of port,'" kaid to hsvo beon used on tho morniug of tho execution, As Mr, Grant bad no autlori- ty from tho Magistrates to fuene any such ex- oo AMUSEMENTS. ORTH SIDE TURNER HALL, ANNUAL CARNIVAL OF CHICAGD. Atsangad by tho Chicago Turngemeinde, in thetr Hall on North Clark-at., on DMONDATY, EEB. 7, 1876. Admigaion to Hall... Gents, $1; Ladles, $1. Adwmisston to Unllery, ; Beats, §1; Neserved Baala, §1,60, Beata ean now bo reservad avery: from 8 L0 7 in Doland's Tura-1all Nestanrant. " MoVIOKER'S THEATRE. MR.BENWN DeB.AXR., ‘Wednesday snd Thurs 10 nn entirely Dew sdapta tion of Dickens’ David Copperield, entitled MICAWBER. Friday snd Baturday Nighta—TIiC MERRY WIVES OT WINDHOR, SIR JOIN FALSTAFF, DEN DEBAR, MATINEY, BATURDAY, 2 p. m, Mmday Next—3r, and Mrs, W, 3. FLORENCE (o TUZ MIGUTY DOLLAR, "EXPOSITION SKATING PARK, ‘Wodneaday, Feb, 2, Great 63-31lle Tiace batwer Ea. geue Willard hnd £, O, Prawe for $100 & wids. Tha Tlace will not interfere with othern lkl.“ni; Grand Masqueraide Thursday Yvenlog, Feb, 3. Tare tiea in costumo admitted free, Prizes on oxhibition at Ttoos k Boun, 13 hlato-st, Bemara, Eugeno Pratt snd and Frauk Crocker, clamplou Carnival Biaters, and Master Jon Cook, champlon Juverill Skater of the ‘Went, will give exhibitions every svening. Atmiesion, 23 cents: children nnder 12, 15 cents; 1,300 ecats, none reserve; " WEST SIDE SRATING BINK. Open Afterncon and Evening. GRAND COMILIMENTARY BEXLFIT TO . Gr. A.. I3 Ta T ZXINT, THIK EVENING. Oome and sce im wa Uumpty Dunipty le.raing to ekato. Admlssion, 25 cante. Musquerade Haturday Evenlug. " COL. W00D'S MUSEUM, "Ticlzot= ofs icawoe DVIarm And HIVDEY HAND. ___RAILPOAD TIME TABLT. ARRIVAL AND DEPARITRR OF TRAIN PXTLANATION OF REPRRENCT, MARKR, =1 Sats cepted. * Bandav azenytal rive ienday st ¥:l § Dai 3y oxa f3landay oroopead. i Ax 7. e A TIESTER L ez, 53 Clariat, (3 i T e eotner Mo sty and al tha dngise 1" aPaeiflo Fast Line. -t & Dubmgan e X0 T'aat Alail (tader ek in T w—Depofcornarof Weilvand Kinrio-ata, S Denotoorner of Usoal and Rissiosin: MICHIGAN CENTRAL RAILROAD. Depots Jort Qf Juke-st, and Joot of Ticentysseomd-sy TiekeCorine, @ flarkiatl, soutkraut curmer & fiandolrh, pense, tho Counol retused to pay tho account, anad remitted it to tho Lrosaurer for inquiry. prstblidtiabtabibahihinkhm e THE TOLEDO, 141 East Madidon-at,, near Clark, UNDOUNDED, UNLIMITED, TRIUMITIANT 8UC- CESS OF THE WORLD-FAMOUS GERMAN MILITARY BAND The management of 468 popriar place of amnse ment have succoeded, 6t sa EXORMOUS EXPENSE, 10 securing o re-engagement of thix cclebrated troupe, which caused such & furoru since their appearance in Chizgo., Huudruds of peaplo wers turned sway that could not gain admittanca. 40 STARS, 40 ARTISTS, Compose this Bupetior Troupe. TWO GRAND CONCENTS—Thie Wedneaday in, Jeb, 2, at 8 o'clock, and Sunday Afternoon, s COME EAKLY TO AVUID THE LUSH. 1 Admission, to all parts of the house, §0-. ! @Grand Complimentary Matineo, gfiri_n by the renowned ¢ EUROPEAN LADIES' UR- RTRA COMBINATION," this Weduesday, Peb. 2, 8t %31, m, The public aro most cordially invited, M'CORMICK’S HALL, wvon BUILIOTR. = WEDNESDAY, FEB, 2, 1876, SECOND CONCERT. TON HULOW will play BEETHOVEN'S Moonlight Souala, WAGNER'S Hpinning Soug, * Fiyiug Dnteh- mau,” snd grand march * Tsunbsuker," TANDEL'® Cluaconne, DACGH'S Ssrabande et Pussepicd, GLUCK'S Gavolte from the Ballet ¢ Don Juan." AMOZALLH Benuct aud Gique. SCHUBERT'S Impromplu—Ave- Marda, and Valse.Capeice, 8.InZT'B—Tho Lake: af the rook. Hungarian Raspsody, No, %, MISS CRONYN will MUZART'S “ Vol cho Hipete. GOl DIGT. * Gantiasima Vergine, DEETHOVEN'S 1a Partenza—L'amante Inpazicute, FRIDAY, lest eveuing Concert, BATURDAY—FAREWELL MATINER, Admission, §1; Securvd Bests, $2—At Lot & Sons, Chickeriug V'iauos used at VON BULOW'S concerts, ADELPHI THEATRE Grand Matinee at 2 p. m. Tho QGroat Amphibtans! Tho Marvels of the Eatire World! - LU'RLIN The Bonutiful Ledy Minstrols. AND Tho Brilliont Olio. g WATSON Monster Company, Tecgutar Ladlea” Nigut Thuradey. THE OOLISEUM., MONDAY, JAN, 31, Aud every evoniog during the weex, The ORIGINAL JAPS—BATSUMI AND LITTLE ALL RIGHT, Weioso astoulsbing fuats_of bnisnctag sud Jugelery uave mover yot boon. equaled by any purson i thie kuown world, JEPPE, (bo STAL COMIQUE and ¥rinco Obarsctor _Avtiste, Tho accomplish. ol Vocallst and Oomiedienfie, MISS FAKN DELANO, The captivating Serlo-Cowlo Vucalint, Misa Lotile Tirown, and tho plearing Notladiat, Mlei sing ANT'S CHICAGN, ALTON & ST, LOUIS. At Cleags, Kanme City and Dunser Skt tdner, 5 ide, noar neats . e 2t Dear, and 133 randoiphots o1 e Tiekat Kansas ity and Denver Fast Iz, St Luuts and hnritatiola tee.... (s &t Louis, Syrinatiol] Proria Day ix Chicagoa Paducah Btreutor, Lacon. Wasiugion [r. Jollet & Dtz Acornmodation. LAKE SHORE & MICHIGAN SOUTHE Tearr, | CHICAGO, MILWAUKEE & 87, PAUL RAILTOAD, nfon Derot, eorner Madison exd Cunalestz, € Fouth Clark-al., apporite sheriun ows, “fearr Wineonsin & Minnesots Through Day Kxpross. ... ey fizpres 8145 8, m. owil, and Alinnssita| %500 p. m o008 m. “4Sp.m. ‘ATl traina ron vis Sllwsu¥os, Tocknt T Pauland Mianeapnlia ars good rithar vis Madien and Prairie dv Chion, or vis Watertown, LaCrouse, and Winona. LIS CERTRAL RAILRO3D. Dot oot ol Humdlalphat, Nar Cltrke $t. Lauty Hapress..., BE. Louis Faat L Caro& New Urleans Catiok New Urlesoe i burtogtiold sad Fe.ria Dringhien fught £ Peoria nnd Re Dulmgne & Slouz Oity Tubugue & Swax Ciy Gilmas P'assanzor, CHICAGO, BURLINGTON & YUINCY RAILROAN, Depsts, Jout of La'e-sl,, Indinna-av, and Sizteenl. i Cimat and Sietesath-ato. ATi0 1 Ofises, B Olar. awdatdepats. : rrice, L8 70D, wud Biriaias Fiaboe. P m Nocatvr,. Dubugus & Sloas Uty 4 Tacific Faat Ligo, fur Umalse. Kausas Ulty, Loavonwurin, . Ciuson & Si. Josapb Ko lesas Kiuress, Alirura Pussonics Henduts, Otta Aurura T, wa £ Biroatur Fass ‘aasouger. . tiE, Baluraay, $Cx, Manday ERIE AND CHICAGD LINE. 83 Clark-ai., corner &/ Washingtan, Mima aril a1 Depot, 123 Wachigrun-a curaer didisom, Lesre Tant Exposition Huiidh Lo Arr Day Fapross~Pullman_Drow-| T tig-1tom Blocplag Cars, 10 Now York without ehang 8:3s. m.| 8:0s.m. At Espmn-Paliman 13 et v v _ Uz aal Hotal € sovr] m.| 909, m, "Ouly a0 ruaniig the totel oars o Now York., KANKAKEE LINE. From Depots, Jumt Lals and Taenty- second-ate, “Arrive Tewcs, Gusala BleGaju, Frof, Tulers, great Optical Hiustou, UHPRIT FANTOME, Beooud' wook of the charming | fadlacapolis Loularltlo & Cinatnd, || Weatou Sisters, and re-engagement of tho versatile | 8ol SR e Gisins) 4. m,|* 80p. . Hobinson Famlly, Aduiselos, 2 ceuts, o | P M S proas tdativhes et 800 p. . 7:18 0, m, PLYMOUTH OHURCH, TWO GRAND CONCERTS LY TUE German Military Band, Fridsy Evaning, Feb. 4, at 8 oolcok, Buturday Aftersioon at 4:30 o'oluck. ‘e auccass which: has sttendud the concerts given by bl AGNIFICENT ORGANIZATION siues IWI‘HI‘ val in this city, s » suflicieut guarautey of tetr REAL AERITH, TOPULAR 1UICBS~—Geners) Admisslon, 30c; Te- sarved Hoats, Evening, Tho; Revorved Seats, Blatines, 0c, Bal of Boats will conimenco ou Thursday moru- 1og, 3t W, B. Keen & Cooke's. wioere D OLETS, ZHEATER: s d, Mmited, unbounded success of tho ausieh. n Niinstrols. s OnlToED Thia Wik, dan, 31, first apposrance 1 ye ynonthe of tuo worll's groatest ssiist, BILLY EMERSON, Bucond weck of' Yot tooney, Hehooloraft aud Goes, Charkio Howsrd, All the old favoritus retained, lico, Krhington, - Cottou, Noyuolds Brothers, Nobluson, {Xormlia, £redericks, Tilla, Oboriat, Mitrpliy, snd Mor- sion's Giiclent archostea, Moaurd, Arliugton aud Cot- ACADEMY OF MUSIO. Dectded Secesss, Company Pronongeed Unequaled n Chicago, Monday snd Tucadsy ovenings sud Weducsdsy ‘SARATOGA! ;nnlmh L!D“ABWA'I. 100 Bt e Loavx ved Heals lflu:‘h. Madison-at,, 80 ) Acadey Box Qliom, : Ly Abeonmod gy Bapross., T.apot, eorner Clinton amd Curr CINCINNATI RIR LINE AND KOKOMO LINE. 0l-t14,, Wik A lnl.fl.flfll‘l)wfl Loulsville & Clacip.| rvas mun.m.l'dxu Loavilly s Gia oau (o PITTSBURG, CINCINNATI &'ST. LOUIS RAILROAD, Fyom depot corner Clintum and Curroll-sta. Arrive, Golamabas, Pittabur & New York Aiay Iixpress, v 8:59p.m. 7:a.m. PITISBURD, FT. WAYNES CriCAGO RAILWAY, - . excoptod. § Daily, . "Mlxa:'vmfi'll;du [ ML.Y 1 Racept Mondaye, § Ki- BALTIMORE & OHI0 RAILROAD. Truing le F Repotition Bullding aad fost af Teentysceondel, ~ Devod avrner dadisan-at. end Jiekuaundn, Cuy apies, B3 Clazkesd,, soraer of Wuihe o4 Mo; ToNs, Acmmh.mmfllvlnm . Kvoulug Kapra Tiially. *Datly, Bandays escopted. CHICATGO, ROCK ISLAND .,:‘ACIFWIMLRGII Dapot, corner o Van Busen gl Shruianats. - Tiekadofiea | (rmahs, Lesveaw'th AAtchison LTI