Chicago Tribune from Chicago, Illinois • 4

ASSESSMENT AND TAXATION. atives of Great Britain, Germany, and the than ti apiece. The American editor Is Sr. K. I Yoomans.

Among the books already are works by Huxley, Tyndall. Sir John ishing taxes which, in a fair and equitable manner, furnish money to. the Government wherewith to pay its current expenses and hurt. He even now concedes that the sale of aims to France ought to be looked into, but not as a means of rinding ont whether arms have been actually sold, but to asoertain whether Senator Sumner, in inquiring about the sale of arms, has not violated a Federal and aided the New Hampshire Democrats. Now, we submit that, if Mr.

Conkling represents the Administration, then the Administration is becoming tortuous and indirect. WAXABLa ADT ASCII far tbe largest proportion of the so-called persousl property of the country. It is ob-vmus that the law contemplates the valuing and assessing of that which is invisible and which cannot be done without li co-operation of the tax-payer himself. And in the case, also, of much of the so-called personal property" that is visible and tangible, as furniture, books, i musical instruments, and the like, it is clear that ito valuation with any approximation to fairness must be tot unly the works of time, but must require an amount of experience rarely in tbe poa-eion of any one individual. (The report then reviews the various modes of overcoming these difficulties in ancient as well as in B1 rpoiDg that the peoi.leof tbe State of New York were willing to inaugurate such inquisitorial, arbitrary.

id pgan measures, of which, indeed, all the evidence js to the contrary, there are questions which it is important to first take into consideration: First. Is an arbitrary, inquisitorial, illogical system of taxation in itself desirable Second- Ia fcuch a system anywhere effective, or cau it be niade so Third. Is there any way of collecting the revenue of the State with cer- nk oath that he has oompli'ol with the provisions of the when the fact can be made evident that he has not done so. Second. To tax moneyed corporations of lDi in conformity with existing laws.

I bird. A little reflection and an examination of the statistics of taxation will show that under the two beads above specified are included almost all of the property of tho State now returned for assessment, and that what is not thus included is of a character very difficult, if not imponsible, to fairly value and assess; and that the continued, atttmpt, aa now, to directly ascertain ita value and assess it will be productive of very little revenue, and for reasons above presented must prove disastrous to the futura development and prosperity of the State. Tbe Commissioners therefore propose as a substitute for all such defective taxation, and as an equivalent for the present tax oa individuals for personal property, to tax the occupier, be be owner or tenant, of any and every building used aa a dwelling, or for any other purpose, on a valuation of three times the rental or rental value of the premises occupied; but not including, under such assessment, any laad except fuch as the building stands on, or is esm-tial for access thereto. All property not embraced under one of these pruvUion. as above stated, to be exempt from taxation.

Tbe general principles, irrespective of considerations of expediency, on which the Commissioners base the essential feature of their fystem, may be nelly presented as fwllows The market value of real estate is always proportional to aud independent of the amount of personal property, or rather prcductive capital, placed upou it or in its immediate vicinity. Land in itself hat originally no value, aa it cost nothing to auy man topioduceit. If there is no personal prop-perty or productive capital connected with it or refited on it. it will not sell in the market, or only at a nominal value. I I- t.

I other Great Powers, so called. To discharge these duties and responsi bilities rightly, it is also plain that the American Consul should possess certain qualifications of character and education, which qualifications should be an indispensable prerequisite to his appointment. These qualifications Mr. Towle sums up to be-a good rudimentary English education; fa- imiliarity with maritime, commercial, and in ternational law acquaintance with the language of the country in which he serves, and, if possible, with French also; which i quirements are to be added to native pru dence and sound judgment, honesty, politeness, and the other requirements of a good social reputation and, finally, sufficient firm ness and courage to combat faithfully the forces whose interests are antagonistic to those of his Government. Such qualifications are rigidly required ot the representatives of European countries in a Consular capacity, even Turkey, which we are accustomed to regard as a heathen, barbarous nation, being much more careful as to the fitness of her Consuls than America- At Washington no questions are asked with a view to ascertain the qualifications of the candidate.

A list of qualifications is printed in the Manual, and mention made of a Board of Examiners: but the testimony of those who have been put through the mill is, that this Board is a myth, and the list of qualifications a dead letter. At the State Department the only question asked is, "Who presses this appointment And the Senator or member who operates the pressure asks only, What work has this man. done for the party (to-wit for me) And it is the answer to this that settles the job. Sometimes the Massachusetts delegation recommends a man on the strength of his actual merits. Perhaps he secures an appointment.

The experience of such a Consul, after arriving at his post of duty, is described by the ex-Consul whom we have cited. His enthusiasm for his profession his energetic study of the matters upon which he is called to administer, his zeal in ferreting ont frauds in invoices' and in bringing to book the crafty ship-Captains who would cheat their sailors out of their dues, etc, are dilated upon with tender feeling: This, however, is in the verdant spring-time of uuHiuar cuwr. xxm warns as lie avanoee. Gradually tne faet dawns upon him tbat alibis vigilance and care dos not advanne Dim a etep in tne estimation of his superiors, fie sees Consuls wbo have been cited to him as ex amples oi t-ffli leDoy ana official diligence suddenly removed, without notice or excuse aea mna assuming their places who cannot read er write collect i.DgJien, who are, in their own totalities, bankrupt in name and fortune, whose manners- bi-tray a familiarity with bar-rooms and frontier towns, who art looked upon with wonder and disgust in the places to which they are accredited. He finds that a Consul, be he ever so excellent, who has no "political influence," is in constant danger of being ordered home, as If he were a boy, in dip grace; and that a Consul, be he ever so incompetent, be his manners ever so gross, be his accounts ever so behindhand, be he ever so often a truant from his post, a Consul whe hat po- uucai mnuenoe- may go on maenniceiy, bringing odium upon the American name, and oaa- verting the Consular fees to his own use." with his political head untouched and his security un- 1UU1CBLCU.

There are about nine hundred Consuls, Vice Consuls, Commercial Agents, who report to the State Department, and a large number of others who, like Consul General Butler's customers in Consular Agencies in Egypt, do not report thus. Many of these (iftices are held by natives of the countries where they serve. Again a considerable number of them are pure sinecures, as those of Moscow, where the fees collected are (9 annually and the salary paid $3,228 Bnndisi, fees $2.50, salary (2,000 and Boulogne-sur-Mer, fees nothing, salary $1,500. The waste of revenne in this way, however, especially since the revision of the system by Secretary Seward, is not an evil by any means to be compared with the meth od of making appointments, which is charac terized by all of the vices of the existing Civil Service. Unfortunately, the Curtis Commission did not see fit to recommend any new rules governing appointments in this branch of the service.

The discretion to apply the principles of the reform to Consular appointments exists in the President, however, and General Grant has expressed a willingness to carry out those principles faithfully. We may look, therefore, for the speedy dismissal of Consul General Butler, and of some of the Western ignoramuses who have been sent abroad with Consular func tions. as the first indication of an intention of the Executive, or of the tate Department, to reform the system. Tfce Bival Bawtea tm tke PaciSc The serious obstruction of trains on the Union Paoiflo Bailroad, continuing with intervals throughout the whole of the present winter, has diverted a large portion of Its travel to the old Panama route. Borne passengers have returned to New York from points several hundred miles west of Omaha, and taken the steamer for As pin- wall and the old Paoiflo route.

As the world had come to rely on the Union Pacific as the shorter and quicker route, the snow-blockade is not only revolutionizing the actual modes of transit across the continent, but is turning the attention of speculators and investors to the securities of the Northern Pacino and Texas Paoiflo routes. It ia universally known that the Minnesota end of the Northern Paoiflo route is about as cold In winter as the unassisted human intellect is capable of oonoeiving. The thermometer ranges fre quently at from 30 to SO degrees below aero in parts of Minnesota, a long distance south of that line, and "ox" parties over the prairies freese to death as frequently as ordinary sleighing parties in milder latitudes meet with an upset. It is true that, after the Northern Paoiflo route has entered thefiocky Mountain region, and is affected by the warm winds from the Paoiflo, this region eeems to bo wonderfully modified. Yet we have always felt a faint suspicion concerning those marvellous flowers that bloom in January oa the banks of Nootka Bound, and the fruits that thrive and the grasses that wave in the valleys ot Jay Cooke's paid-up pamphlets concerning the Northern Pacific Railway bonds.

Very few persons have visited the Kooky Mountain section of this road, and very few even of those ever wintered there. Our knowledge of it is a little fabulous but there is some reason for supposing that it is less liable to snow-storms than either the Central or Texas route. Doubtless, the grade of the Northern Paoiflo will average three or four thousand feet nearer the ocean level than that of the Union Paoiflo, and this altitude will make a marked difference, more than enough to offset the fact that it is several hundred miles farther north. Still, in view of what we know of the Eastern end of the Northern Paoiflo, a lide over In February oould not be balmy. Opportunely, the Texas Pacific route ia brought into notice; relieved of the incubus of Fremont, and brought under the practical energy of Ton" Scott.

If it fails now to go ahead, it will be the first train that did not move when it came under the efficient management of the Pennsylvania Company. The latter now controls not only the Texas Pacino, bat several of its stern connections, and it is confidently stated that the prac tical work or Duuoing the road will be entered upon during the coming summer. The sale of its bonds has not been easy, and was made impossi ble for a time by the blunders Of Fremont. Very little or its land west of Texas has any value. As a winter route, however, It will afford at least an equal chance with either of the others of keep lag open our communication wita tne Paeifia.

The Tlchborae ease still drags its slow length along. Fourteen days ago tne Attorney General began his speech. For fourteen days he has been battering down the plaintiff's ease and depre- ciatinc the plaintur bonds. When he turns aside for a moment from the main points at issue, it is only to playfully allude to the approaching trial of his adversary for perjury, and slander, and con spiracy, and various other unpleasant things, as soon as an Quest, an intelligent, aa English jury shall have awarded the eatates to their present possessors, and spurned the pretended elaUna of base-born butcher. The speech la, all in all, a terribly convincing one.

The Attorney General has studied not only law but human nature, and his power over a jury la said to be wonderful. The bonds, on which the sinews of war and law were raised for the plaintiff, and which were redeemable, like those of the Confederacy, when the victory was won, are now quoted at one-tenUof their value when hia ease was dosed. Still, there have been some canons revolutions popular belief in regard to this trial already. will not end for many a day yet, and it is quite within the bounds of probability that the stolid, dull-looking man, whom the brilliant Attorney General is now attacking with such vehemence. wui, alter au, no otj icu da ugw One of the most important announcements in either acience or literature for a long time Is that of the International Soientifio Series." For the next year or two, a number of volumes are be issued in America and Eaglaad.

and ooa fjbly on the Continent of Europe, simul tan are to contain treatises on aoieatlfle topics, written for the many people of fair gn- ral education who have had BO special soiea-tiflo training. The volumes are to comprise about fW pasta each, aadara sot Ct scr ot in cal her to two who sLe been dame Lubbock. Herbert Bpenoer, and a dozen more. One of the best features of the undertaking is. that it is to be wholly controlled by a Committee chosen by the authors represented.

This Committee is to decide what books to pabllsh and when to publish them, and will receive from the nnhiinhers. American aa well as English, despite the non-existence of an International copyright jw, royalty on all sales. The enormous demand Jor the works of the charlatans who, under the pretence of popularizing science, have vulgarized it, shows the need for such a series as tlM International BCienuno wui Lowell, has Just witnessed a tragedy, which is a painful illustration of the recklessness of human life engendered by the countless shoot-inr and stabbing affrays of the last few years. Two boys, Charles Kimball, aged 19, and Cfaarlea A. Watts, aged 16, were rivals In the af-j eotions of a young lady of that town.

She chose to go home from church last Sunday evening with the elder of her admirers. Thereupon the discarded juvenile got a pistol, and ambushed himself near the residence of the perfidious fair. When Kimball earns oat. Watts, with mingled brutality and cowardice, shot him. The ball nansed through his wrist and right lung.

There is lust a possibility of his living, and his would- be murderer is now in jail waiting the result of his crime. He probably imagined himself a hero last Bunday evening. By the time he has cried himself to sleep a few more nights, it is possible that a faint idea of his innate sooundrelism may dawn upon his mind. The haunting desire ta at tract attention has more than once caused weak- brained boys and girls te commit suicide; but it would be bard to find a parallel for this case of wilful murder. Wholesome severity of punish ment will have a powerful tendency to prevent any Imitation of it hereafter.

We noticed, yesterday, some curious statistics concerning the steady decrease in the size of American families. Anxious persons, who may have inferred from the alleged fact the speedy decline ot the United States, may ealm their fears. The statement applies equally well to other countries. According to John Btuart Uill, there has been a steady decrease, since 1821, in the number of children born to each one thousand women, both in France and in England. It ia especially noteworthy that this has been the ease in England, where wealth has been accumulating so abundantly in both the middle and the upper classes.

Increase in the property of a nation has almost always been followed by an increase in the number of its children, but during the hist haif -century the rule has not held good. personal: Brigham Young la reported In failing health. He was born in Whltingham, June 1, 1801. Be first announced himself a convert to Mor mon tan in 1832, aad was ordained aa Elder at Kirtland, O. He was made by Joseph Smith one of the Twelve Apostles, and succeeded the in the Presidency in 1SU, removing to Salt Lake in 1817.

Bobert C. and Angus McPherson, who left Buffalo, three years since, to try thehHack in the oil regions, now own 200 acres of oil territory, 30 acres of which are on the famous Black Farm, and 20 more on the Robinson. For the wells on these farms they have refused $200,000, and are now working 13 wells, which yield 409 barrels daily. A young man in Vermont was much addicted to reading in bed by the light of a kerosene lamp. and persisted in the habit notwithstanding the advice et hia friends and the warnings' of the terrible accidents which occur almost daily.

Oa retiring one evening recently, it appears that he set the lamp too near the edge of the bed. As he did not come down to brea kf ast next morning hia mother became anxious, and rapped on his chamber Receiving no answer she entered the room, when her worst fears were realized. Dur ing the night the lamp had tipped over upon the bed and completely ruined a patchwork quilt made by her when only eleven weeks old. The only article on the bed unharmed was her drowsy eon. -Tho Savannah (Ga.) Xeiet of Feb.

9, has the following: "Last evening, while Dr. Stone, the Deputy Collector of Customs for this port, was escorting the wife of Captain Colesberry, of the revenue cutter Nansemond, to the wharf where the steamer Ban Antonio was lying, on which vessel the lady was about to take passage for Brunswick, he fell into the river. Colesberry, with great presenee of mind, reached over the edge of the wharf, and, the tide being high, suc ceeded in grasping Dr. Stone by the hand, at the same time giving the alarm and attracting the at tention of Mr. Henry Maxwell, the engineer of the San Antonio, who promptly came to the rescue and assisted in getting Dr.

Stone out of the treach erous river. To the cool and intrepid eonduot of the lady the rescued gentleman probably ewes his lite, he having the nse of but one A Kentucky lady, Miss Mary Rrannln, ha bought one of the finest plantations in Louisiana, on the New Orleans A Opelousas Bailroad, near Vermilionville. The New Orleans Picayune says: "La E- pana, a Havana paper, announces that our fel low-townsman, Mr. Paul Morphy, the great ehess player, lias gone to St. Louis to play a game of chess, in which the prize is to be ten thousand dollars, and he is to play blindfolded.

This will be news to Mr. Morphy, we presume or, if he knows it, he has managed to keep it a profound secret. This reminds ua of the many attempts made here since the war to re-establish the Chess Club whioh, in the olden time, when Paul Morphy was in his prime, attracted so many players to the dab-rooms, on Canal street, and exerted so much attention In the chess circles of the civilized world. There was either, however, not life enough in the individual members, or mi indent membership, to sustain these pott beUum The gypsum block from which the Cardiff Giant was carved has proved the corner-stone of a very comfortable fortune for the inventor of that celebrated fraud. Mr.

Ball, the originator of the hideous statue, ia now building a large brick block for business houses in Bingham ton from the proceeds of his experiment upon public cred ulity. In Washington, on Saturday, the Bev. Dr. William Hamilton, while on his way to a street car, fell heavily on his back, his feet apparently slipping on the ice, and died a short time there after from, it is supposed, the shook to his nervous system thus produced- Deceased was 74 years of age. At the end of fifty years as travelling min ister in the Methodist Episcopal Church, he re ceived the appointment to a clerkship in the Patent Office, and wift on his way thither when he fell.

He was father-in law of the Rev. Dr. Tiffany. Mr. John McPhillips, a blacksmith of Mont gomery, committed suicide last week by placing the stock of a loaded gun ia his fire.

taking the muzzle in his mouth, and blowing the fire with the bellows until the gun went off. Strakosch has invested in some of Louis Na poleon's goods, which have been sold off very cheaply in Paris. He has one of the carriages on exhibition in New York. Louis PapantI, an Italian musie teacher at New Haven, was waked up on Sunday morning by his crazy wife, wbo threw a sauce panful of scalding water ia his face, and then pound ed him vigorously. Four children were in the room with PapantJ, and.

ordering them to shout fcfor help, he seised the maniac and held her until the neighbors came. Papanta'a forehead, neck, right shoulder, and band were terribly scalded, the skin coming off in large pieces. The right eye is also injured, but, as he slept with his right hand over hia face, the other eye and a portion of his face escaped. Mrs. PapantI will be sent to the Insane Asylum, and her children will be cared for at some charitable Institutlom.

Perley writes to the Boston Journal from Washington: "Last fall a society of strong-mind ed females undertook to reform the social evil here, and among other penitent converts was the keeper of a notorious resort, who closed her establishment and was exhibited as a specimen the good work. She has now brought a suit against the 'Woman's Club' to recover the ar rearages on her premised salary of 975 per month until she had been provided with a place the Treasury, which, of course, she has never obtained." Miss 8. J. Williams, who has been elected City Physician by the Common Council of Springfield, is a graduate of Mount Hol- yoke Seminary, of the class of 1S68, and has sinee studied at the Woman's Medical College, Phila delphia, and at two of the hospitals in this city, and was one of the lady students who were ill- treated by the Philadelphia students and medi faculty, two years ago. Elizabeth Avery Merriwether has commenced publishing the Weekly Tablet at Memphis.

Ia leader she terms writers of the North Northmen," and appeals to Southern authors rally to her support. The first issue contains articles, one by Theodore Til ton, and the other by Isabella Hooker. The terms of the Tabid are $3-M to men, tl.SO to women, and is cents to wives with drunken husbands. When the story ot the great Black Friday bubble is rewritten, the death of George YanEck, lately poisoned himself at the Hoffman House, New York, must be charged to the ac count of the stock brokers. Mr.

YanEck had lost tiOftoo in the collapse, the sole residue of a large English property, and from that day sank rapidly to hia suicide. There is a most extraordinary woman in Burlaw, Vt. She has had rather a remarkable eiperiei. for a person only 38 years of age for has followed to the tomb two husbands, baa divorced from No. 8, and is now living with 4.

FVrarteen children have been the result nt tbisratiMT miscellaneous marrying and aa tho ia still in the prime of lire, she eaa be married much more, and make farther additions to to to a of tbe was the he mo that of of Thus year tle ence eral stare, sonal tact to tion cent State. FA I spect sonal can ty system the sessors iifa. most tions State, written Report of the New York State Special Commissioners. System! of Various States Compared TJie Besults of Experience. Failure Inseparable from the Existing New York Systeau How It Is Proposed to Remedy the Evils.

Albany Correspond en cs of the New TorkTlmaa. Commissioners David A. Wells, Edwin Dodge, and George W. Cayler have completed the draft of a code of laws for the assesfement of taxes in the State of Now York, which they were authorized to make under the act of the Legislature of May, 1871, with estimates of expenses and collection thereunder, and the report and code were laid before the Legislature to-day. The Commissioners, in their report, set forth the reasons of their recommeodatioas; an analysis of the principles upon which the code has been fonoded and a prospective exhibit of its method of working, as, notwithstanding the extensive circulation of the foimer report, a very large portion of the community has, aa vet.

no clear and definite ccmprehension of the nature of the reform proposed, and of the intimate relation which a system of taxation sustains to the growth and development of a State, and to the mutual interests, comfort, and happiness of each individual of its population. THK PKOBUCM INVOLVED. The problem involved ia any system of taxation is the raising of money lrom the people or property of a State or community, for defraying the expenditures incident to the maintenance of Government, and for the general organization' and well-being of society. The command of revenue being lurthermore absolutely essential to the Government, the power of every complete sovereignty to compel contributions, or, as we term it, to tax," is generally held to be unlimited, and only restricted against abuse by therfundamental structure of the Government itself. UMITATUKS OF THK TAXING PROCESS OF THK STATES.

The separate States of the Federal Union not being, however, absolutely aovereiau. are limited in their exercise of the taxing power by certain conditions, expressed or implied, in the Constitution of the greater sovereignty, while, on the other hand, the exercise of the taxing power by the Federal Government in renpect to distioctively State agencies, has been declared by the Federal Courts to be inconsistent with the principles upon which the federation of the States has been established. But above all or other artificial restrictions, each state or community is virtually under the obligations of a higher law to establish and maintain a tax system within the range of its powers, which will insure justice or equality, certainty, efficiency and economy. SYSTEMS OF STATES COMPARED. The system of taxation exisring in New York, in common with most of the other States, has been based and built np on the theory that the raising of revenue to meet public expenditures, according to the three recognized fundamental conditions of taxa tion certainty, justiceer equality, and ecoa-omv can be best accomplished bv subject ing all property, real aud personal, within the iurifcdiction of the State, to ascertain ment, valuation, and assessment.

New York, however, by her Legislature and ber Courts, has held, in accordance with what has seemed to these authorities to be the dictates of justice and con.nioD tense, that the visible, tangible property of ber citizens, situated beyond her territory, is beyond her jurisdic tion, and is, uiereiore, not iiaoie to btate assessment and taxation; and recognizing further the principle that an individual should be taxed on what he owns, and not what he owes, has allowed indebtedness in pait to offset or diminish the valuation of assets. Massachusetts, on the other hand. claims the right, and practically exercises the power, to assess her citizens for not only so much of their property as is specifically within her limits and control, but also for so much as is undeniably beyond her terri tory, and therefore inferentialiy bevond her soveieignty and jurisdiction. The Tax laws of Massachusetts, furthermore, do not allow indebtedness to oiioet or diminish tangible pi operty, consigned goods only excepted. In Pennsylvania the system of local taxation on peibonal property is either wholly exempt irom I ax at ion, or is taxea to so small an exteut in comparison with Kew York and Massa chusetts as to practically amount to exemption.

We have, therefore, in the three States of JSew York. Ma8acnusetta and Pennsylvania, the types or representatives of the various systems of local taxation as they exist in the United States. KESULTS OF EXPERIENCE. The results of the experience of these three systems may be lairjy stated as follows: In Massachusetts, under her existine svstem. the revenue collected by taxation is larger in proportion to her population than in any other State, and the system is regarded as in the highest degree arbitrary and nneaual.

and, consequently, ineffectual. In Pensyl-vania, real estate is not regarded as unduly burdened rents in ber large cities are comparatively low while, under the inducements cflered by liberal legislation, popula tion and wealth are very rapidly increasing. In the case of New York, no one, either otu-cials or citizens, is satisfied with the existing system or its administration and so apparent, moreover, are its defects, that the necessity of refoim is almost universally acknowledged. Iiut the Commissioners, who have made the system a matter of soecial study and inauiry. so further, and nnaual- ifiedly assert that, as it exists to-day, it is more imperfect in theory and defective in administration than almost any system that has existed, and that its longer recognition and continuance ia alike prejudicial to the material interests of the State and the morality of its people.

ACTUAL CONDITION OF TUB NEW YORK SYSTEM. The property of New York, made subiect to taxation, divides itself into two classes. real and personal. Meal I'Tovtrtv tm brae id sr. according to the usual acceptance of the term, lands and buildings, being visible and tangible, presents no inherent difficulty in the way of as certainment, valuation, and assessment.

The Aew lotk system of taxation in respect to these objects might, therefore, be reasonably supposed to work with some degree of UBifoimity and equality; but so far from this be in ir the case, it would be difficult. nay, probably impossible, to find any two contiguous towns, cities, or counties in the State in which the valuation of such prop erty approximates in any degree to uniformity. So far as the Commissioners can ascertain, the range of valuation varies from 14 18 per cent of actual value as a minimum, 68 per cent, in some exceptional eases, as maximum, with a probable total average for the whole State of a rate not in excess 40 per cent. The lowest valuations, furthermore, do not. as might be supposed, occur in the poorest and most sparsely settled counties of the State, bat rather tbe richest and most densely populated; and it is also curious to note that, comparing the real estate valuations of the several counties of the State in the years I860 and with the census returns of their population at the same periods, it will be found that some counties which have in creased tbeir population and railroad facilities have decreased their valuations, while other counties which have actually diminished in population have increased their valuations.

1 he increase in the assessed valuation of real nroDertv of the ntim Ktiu for ten years, from 1S61 to 1870, inclusive, 47 cent but, deducting the valna- tionaoffrew York and Kings Counties, the increase was oniy et per cent, aitnougn tne increase in the population. of these two sections during the same period was not very unequal; the increase in New York aud KlDfcs Counties having been 269.733. in remainder of the State 232,302. Now, as law of the State is clear and explicit that valuations snail ue 19 eviaent the law in this respect has become a dead letter and wholly inoperative. fertonal Property.

But the results which nave attended tne attempt to tax real property under the same system are infinitely more farcical and dicgracefuL The evidence this failure is moet conclusive, and the reasons wuy. under tne existing system, nothing but failure in respect to the taxing this description of property can be an ticipated, are of a character that admit of being readily understood and verified. the tot al equalized valuation of all the property of tbe State of New York for the 1871-2 is of which but lit more than one-fitu (21.48 per cent), or $445,91 8, COO, was returned under the head of personal property. Another years experi nas tea tne commissioners to tnia ffan- conclusion, that the authorities of the under a law (professedly executed) re quiring the assessment of all per property at its full value, do not in succeed in assessing a proportion eqnat SO per cent of the recognized low valua of the raal MtfttA nr ninn than 15 ner of tne real and true value ot au sucn property immediately located witnin tne LURK IXSKPARABLB FROM THK 8T8TKM. Thi rnunnii whv nnthin bnt IjUIUre 1Q rO- to the valuation and assessment of per property under tne emimg bvbmjui be anticipated are in the mam as xoi-t.

niu mnch of the arooer- termed personal." and which under the operative in New York and most of States it is made obligatory on tbe as is to value nu aon, invisible, easy of transfer and concealment, not admitting of valuation bycoru-nariHnn with any common standard, and the or locality for which for purposes ox assessment involve, eo controverrea, ami ye. "Tl of law. Of such a chapter are all negotiable instruments, i. e- National, municipal, ana corporate ouuua; obligations of indebtedness on nf -individuals book account. Trioiiev at interest, cash on hand.

nnd the like, (he whole constituting by in by as by to and ran The tbe tnai the have tbe The is a "full in with he i.wh no would way II charge result fraud Tbey placed business enforced cuted, tne interest on the publie debt. The duties on tea and coffee are of this class. They fur nish about twenty millions of gold revenua per year, and the consumption of the artioles is so general that the tax is only about one dollar and a half per to each con sumer. The tax is scarcely felt by even the most indigent, and the repeal will not be noticed anywhere except in the Public Treasury. The Bevenue Reformers, however, can stand the repeal of the duties on tea and cofiee, if the Protectionists can, and jast as well as tbey can.

We do not apprehend that the repeal of those duties is imminent. But we take the present occasion to point oat that the charge so often brought against the Rev enue Reformers, that they are seeking to de prive the Government of its needed revenue. is false, and that their opponents are the ones who have just now voted to take twenty millions of gold annually oat of the resources of the Secretary of the Treasury. THE RAILROAD ORDINANCE. The Common Council Committee on Bail roads have at last reported an ordinance granting the right of way into the city to the Chicago LaSalle Road, which is of an usual importance, as it establishes the prece dent for the admission of eight others upon the same basis.

It has been prepared with more than usual care, in view of its importance, and both private and pnblio interests have been jealously guarded, while, at the same time, a disposition was manifested to encourage this important element in the progress of the city. The Mayor, the City Attorney, the City Engineer, and the Committee on Railroads have all given it their personal supervision, and have so hedged in the franchise which they have given to this Company that no serious objection can lie against it. In giving this road the right of way, the city officials established a principle- which will apply to all the other roads seeking admission, namely that these roads must come in on such routes as will do the least haria to existing interests and the present pur poses of property-holders, and cause the least disturbance of values, and for this reason they peremptorily refused to let the road in question cross the city diagonally between the Burlington and Northwestern Roads, for which there was no necessity, and by which awide strip of territory would have been destroyed for residence purposes, there by involving an enormous sum for damages, Under the present regulations, as defined by the ordinance, the road enters the city limits immediately adjoining the Burlington Road, and follows it to Rebecca street. This part of the city is already devoted to railroad purposes, and private interests are accommodating themselves to the circumstances. All along this line property is devoted to coal and lumber yards, and shipments of bricks and cattle, and, the more roads that come in on this common trunk line, the better it is for the property.

The road then follows the line of Rebecca street to Meagher, which is virtually a continuation of Rebecca, and from Meagher north, on Stewart avenue, to Sebor street. This, too, is, in reality, prop erty to be benefited by railroads, aa the entire route is already in close proximity to the Burlington Road. The road then crosses the South Branch, and runs between Market street and the river to its limit at Adams street. On the south side of the river, the road is specially restricted by the ordinance. It occupies no streets at alL running all the distance through coal-yards, and only cross-in the ends of streets, which must be done by viaducts, a provision which extends to every important street crossed in the city, not less than two of these viaducts to be built each year.

The ordinance also pro vides that, upon the streets crossed in the South Division, no rails shall be laid which shall offer any greater obstruction to the ordinary travel of the streets than horse-car tracks, and that the cars must be drawn by horses only. They interfere with no streets whatever. as they run only on their own bought prop erty, while, in the West Division, by viaduct- ing and by depressing their tracks where it is practicable, neither private pW property is injured to any extent greater than is necessary to the ordinary operation of any road. What the Committee has granted to the road may perhaps be best appreciated by considering what the road first demanded and intended to push through the Council. According to their original plan, they Were to cross the Douglas Park Boulevard near Twelfth street, and thence, as we have said before, run diagonally across a valuable portion of the West Division, now devoted to residence property, crossing Western avenue near Harrison street.

They then proposed to run via Flournoy, York. Plum, Kissam, and Gnrley streets to Sebor street, thus condemning this whole line of streets immediately south of Harrison, from Western avenue to Sebor street, and involv ing a loss of millions of dollars. On the south side of the river, the proposition was even more objectionable, and, if carried out, would have virtually destroyed the most valuable section in the South Division Crossing the river at Sebor street, the Com' pany proposed to go north on Franklin street to Quincy street, and east on Qoinoy street to Clark street. Both the Mayor and Com mittee, however, peremptorily refused any such privilege as to the South Division, and so restricted them in the West Division that their proposed route was impracticable, ow ing to the heavy expense it would involve for arching streets. The Company was then obliged to change its plans, and in laying oat its new route has been met at every ad vance it has made by the determination that nothing shall be done which can in any way interfere with existing publie or pri vate interests, or in any wise permanently disturb property values.

As the growth of Chicago depends so largely upon railroad and the move ment of business depends upon quick tran sit and enlarged freight facilities, and as the Mayor, the Railroad Committee, the Corporation Counsel, and the City Engineer have examined every prelim inary stage of the ordinance carefully, and the work itself must be done under the su pervision of the Board of Public Works, we see no reason why the ordinance should not be passed promptly. Under its operation, eight more roads will be allowed to come into the city and help restore it to its former position and swell the volume of its trade. The Baltimore Ohio and the Chicago Canada Southern Roads have already made their eon tracts to use the tracks of the Michigan Cen tral and Illinois Central Roads. The cnicago L.aSalle and tiro other xoads will be allowed to enter, contiguous to the Chicago 4. Burlington route the Great Eastern, Danville, and one other road, via the line of the Northwestern Road and the A ortn western Ol at.

raul, the Chicago Pacific and one other road, along the east bank of the North Branch of the river. Chicago needs all these roads with which to eonduot her business, and no obstacle Bhould be placed in their way, so long as they do not expose public and private interests to injury. "BUHraia THE PABTT." Mr. Conkling has wasted a day in the Sen ate trying to prove that the Senate has wast ed its session in a debate for political effect If the Senate has many Conklings, the point is presumptively well taken. He argues that Senator Sumner wants the Bale of arms by Government officers to Franoe investigat ed as a means to break down the Eepublican party, and gam a Democratic victory In Sew Hampshire.

We are to infer that the criti cisms on the course of the Administration made by Senators Schurz, Sumner, Trom- baiL, enton, and Tipton, and by the New York Tribune, Springfield Republican, and the independent press of the conn try generally. are all the work of thinly-concealed Demo crats, laboring together to carry the New Hampshire election against the Eepublican party, of which all these colaborers have aa long been foremost champions. The same Mr. Conkling thought, in opposi tion to Mr. Sumner's views, San Domingo must be acquired, or the Eepublican party would be ruined.

Yet San Domingo was shoved aside, and the party travels lighter for not having to carry that enormous burden to the polls. He thought the Custom House should not be investigated, bat it ha been, and no ianooent parties hays bees, ii uj cuance any Duildings should oe connected with such laud, they will possess no rental value. Only as personal property or productive capital is brought ia connection with real estate does it value become appreciable and augment. Applying practically to New York the proposed system for taxing personal property ttirouga buildings or rentals as its representative, we should hud that the aggregate of taxation would be the lowest in the most sparsely settled agricultural districts of the State. Property here is mainly in land, aud the value of the buildings is generally mucli less than the value oi the laud with which they are connected.

As we leave the sparsely settled agricnltural districts, and rise through the more densely populated portions of the State, from the villages to the towns, from the towns to the cities, and from tho cities to the great Metropolis of the continent, we shall find that tbe value of land, of buildings, and the aggregate of taxable valuation, will increase, aa the amount and accumulation of personal property increases, until land and buildings attain the greatest market and tax valuation in Wall street. Blond way, and Fifth avenue, where the accumulation of personal property is tne great est. It is also be observed that, starting at the bottom of the scale, with the value of land greatly in excess of the value of tho buildings connected with the land, that this ilifierence. aa we progress upward through the more densely populated districts, gradually diminishes, until, aa is the case very frequently in the cities, the value of the building greatly exceeds tbe value of the land on which it is situated. And yet, while under the proposed system the agricultural districts would, as now, pay the smallest pmportion of the aggregate taxes, aud the villages and cities, aa now.

also tbe largest. there would be no injustice, but. on the contrary, one uniform, equitable rule of valua tion and assessment. Ihe report then proceeds to snow that tba nroDosed svstem is a correct standard of tie nieaanrenient of personal property in differ ent locations, and to illustrate it in the fol lowing manner: let ns suppose a piece of occupied real estate worth $10,000 to be pre sented for taxation in the country and in the city, respectively. In the country the assess ment under tne proposed system wouia ue as follows Faim and farm buildings, valued at (10,000 Value of building and lot.

Sj.ouo. Kental of buildings, at lo per cent, f200. 1'hree times rental asequivalent to personal property Total valuation for tio.soo On the other hand, in the city, tne svaseaa ment would be as follows City store and lot, valued at 10,900 ue oi Duiiamg ana 101, siu.imw. Rental of buildiuit. atlO ner eent tl.000.

Xhtee times rental as equivalent to personal prupei ty Total valuation for assessmnns 1 18,000 The remainder of the report is devoted to the subject of exemption, and speaks thus tow aid the end The purchasers of United States bonds which are nominally exempt lrom taxation, are in effect taxed, aud uniformly taxed in the high price whicti tbey are obliged to pay for these securities by reason of their exemption from taxation. It is not only a sound principle of political economy that a tax upon money at an interest is simply a tax npon the borrowing prica of the borrower, causing increased rate of interest, or a reduced price to be obtaiued for the obligation given. Tbe Supreme Court cf the United States, through Chief Justice Marshall, held that "a tax on Government stock is a tax on the power to borrow money on the credit of the United States." If, therefore, we except the borrower from taxation in the form of a decreased rate of interest, grant htm no special exemption or advantage, for his property, which is covered bv the debt, baa nirdv. other forms, been taxed, aud the exeint-tion will diffuse itself in the form of lo rate of interest, which will be the meaus of producing a higher price of labor, laud, and personal property, until the exemption ia completely diffused. WEEU.T CHICAGO TWUttVUX QUE DOLLAR PES In Large Clubs.

PROSPECTUS FOB 187 Tna Weekly Catena's Tnbanav aw tas yasa itn. wtu constat 1 sh-at-ela aHalaal susd awlwatwe- ana. embracing tba hues smmsw fey la arras- aarf anmU. itwi tm saw fcanr wf raa, SwrtaJa, crmpaaaaaea, nstru mt (few awadlncs af Cwwsrrwaa mm mt the Laglslataraa Wawtwra Cttata. aas mt latawruuu smtttc clns mm pwudeml seha, nasuMial and i retal lata Ulgaw em, reports Che arrarah aravlalaa, Iwanfcwr, dry swede, mmntm, aad ral arksMi wetto mi mmw sHsalleaulawa, wad tar literary aad adaewllaaaaas latalUsjBa win alas eon tain weakly niamrias at taforasaaaa of REBTJIXDGJGr CHICAGO, restoring Its lorinar greatness after Its 1st vaatBBon by ftra.

Tfcs year UBX it win be Maumbarad, Is PRKSTDEKTT A TEAS, I tneeaaipalg win, la an probability, a as em. as any that has transpired sine tne outbreak el las wac Tin omoaao Tbjbuhi will uphold ass tne prmetplas at tne BepabUoaa party waa aooastomad vigor and azaaateasa. Our BlattarB Bonad aad xmetiastteaatrtha hsJIat-kax aad before tho law, to all smb. without dlsttaoOw race ar eaiar. Amnesty for all UUcaJ ffaaeaw etnas the rcbeUlaaw tartar far pnblie reveaae aaiy.

PraawrvatlM af tha aablle laada far aeswaf aenlara amdar tao Bansland aad Fra-asapOwa OvBMldaa aa wall af ava aad ta aaiiaatt avary far SCk.n vafaraa af saw arm mwrnem mm mmmu i mil awaaadgta. favarftlsaaa saw Sses af prafarsnaat aa redaral ante. naden. mm tba ysblM canaraUy, are aa toquinud with and quality of Ths Cmcaec rnonm that wansaa wot aalarsw apan that subfsati close of ths af any trlstonos at jun i jum turn IM a laraw aaajorngr of the business Cia Mm. ma iffltion, per year, by aVUttna.

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tfJS udtriUMcmtl. km. ttonttM HalB Offlor. WKDXESDAY. FEBKUAKY 21.

1873. IH GOYIKSKEKT 01" CHICAGO. The action of tHe Cook County delegation in the gialatnre, in proposing to except toia citj from the operations ef the general act for tte incorporation of cities, has been criticited, but the reasons given therefor ill he acceptable to this community generally. The act. as passed by he Senate, contained a number of provisions which are wholly inapplicable to a city like Chicago, and the majority of the Committee in the House having peremutorily refused to change these, and insisting upon forcing them upon this community, the Chicago delegation hbve sought to protect the city by having the bill made inapplicable thereto, gome of these objectionable provisions are as follows 1.

That the election for city officers shall take place in April of each year. 2. That the City Council may, by a vote of two-thhde, provide for the election cf a City Collector, a Cit) Assessor, a City a City SuperiuUndeut' oj Streets, a City Attorney, a City Comptroller, and such other oflicers as may, by the Council, be deemed necessary and expedient. 3. That there shall be an election annually upon the question of "License" -or "No License," and the determination of a majority of the votes cast on that question shall govern the action of the city until the next election that, when the majority of votes in any -ward shall be against license, no license shall be granted for the sale of liquor in that -ward, no matter what may be the result of the vote in the city generally.

4. The Senate bill gives the power to Municipal Governments to levy special assessments for street and other local improvements. This the majority of the House Committee has determined to strike out, leaving cities without any such power. Should this bill pass, as it is proposed the House hi all pass it, the wise and excellent provision adopted some years ago, whereby this city has been spared a semi-annual election, -with its expenses, excitements, and contentions, its array of conventions and caucuses, its parade of bummer meetings, and the blackmail of the men who thrive by what they can extort and rob from parties and candidates, will be abolished, and, insfceadjof having all these but once a year, we are to have them duplicated. This city has been blesscdwith a comparative exemption of this often indecent turmoil we have had all our elections on the same day, with that for city officers on the "off years," when we coaldat-tend to municipal affairs without interference with national elections.

To repeal this excellent law is to take as back to the despotism and barbarism from we thought we had excaped forever. The affairs of this city, so far as they relate to taxation and finance, exceed in magnitude thoeeof the State Government. That is to say, our expenditures, and, of course, our taxation, are greater; our Police, Fire, and Sanitary Departments, large and expensive, have no corresponding departments in the State Government. Our public improvements are constant, varied, and essential, and yet the State has so such department. We expend, and, of course, have to raise by taxation in some way, from five to ten millions of dollars annually- Oar eckool system involves an expenditure nearly, if not quite, as large as that of the State Government for schools.

To administer this government requires not only ability, but ifc demands integrity, and costly experience has shown that this can only be obtained by strict responsibility and accountability on the part of the several officers. The bill, as proposed, threatens the destruction of all possibility of responsible governments. It not only restores the semi-annual elections, with their attendant demoralizations, but it confers upon the Common Council the authority to create several specified offices now unknown to our law, and nnneeded, and to create any other office it may choose, and to make thebe all elective. The law officers and the Comptroller are offices which require ability, high personal and professional attainments, and personal integrity. This bill proposes to transfer their appointment to the same saloon-caucuses that select Constables, Supervisors, and generally sell nominations to the highest bidder.

These officers, being all elective, and holding 'office by the same tenure as the Mayor, will be in dependent of, and irresponsible to, him or to any other authority. This is to plunge this city with its vast interests back into the slough of filthy corruption and irresponsible dishonesty which it has cost so much labor to even partially overcome. It is fatal to good government, fatal to honest government, and is purely legislating for the interests of the professional thieves whose trade is the sale of offices and the distribution of the plunder. As if this were not aflliction enough, and as if this were not all that is required to destroy all hope of confining local elections to questions of purely municipal taxation and government, it is proposed to make our annual elections turn upon the sole issue of license or no license, and keep this city forever in an excitement upon that question. The people of Chicago want to elect Mayor and other officers upon issues of personal fitness and of municipal policy; but the Legislature insists that we shall elect a saioon-bummer Mayor or a temperance-thief Comptroller.

Necessarily, all other questions will be absorbed in that. It is a cruel and oppressive requirement, which can, at best, accomplish no good, but which is certain to produce incalculable eviL The Legislature has just passed a law regu lating the sale of liquor, being just and reasonable, will find a thorough enforcement in this city. Bat this proposed charter will destroy the good which might proceed from that act, and will plunge Chicago into one of those hopeless struggles to enforce" a prohibitory liquor law. Even in Boston, twenty years of strenuous effort have failed to less suppress, the sale of liquor, and have resulted in an increase of drunkenness. We do not hesitate to say that, should the city vote against license, thenceforth liquor will be sold without license, and that there is no more power to enforce the prohibition ia a city of the size of Chicago than there has been in Boston.

For twenty years the city of Cincinnati has issued no licenses for the sale of liquor, but the sale of it in that city is as open and undisguised as it ever was in Chicago. If this city is not to license the sale of liquor, then the traffio will go on witnout license; all the good provisions of the recent law will become nugatory, and Chicago will become a drunkard's Elysium, the place of free and unrestrained sale of whiskey. The House Committee propose to strike out the provisions relating to special assessments, leaving this city with its vant improvements partially completed and power-lees for the future. It arrests propertr-own-ers in the improvement of their neighborhoods, by taking away from them the power of improving streets, and rendering it impossible for the city to do so. Unwilling to consent that this law, no matter how appropriate to smaller places, should be placed upon this city, to the paralyzatioa of her interests, and the destruction of all honest and repcnmble government, the Chicago delegation have, as the sole means of defence, at-ked that this city be excepted from its operations.

Tboce who call themselves Revenue Re-ftiiwxs aie iiotpiiuiaiiiy. in favor of abol IW 4 1:1 I 'I hi i r- Mill i 8 1) i. 1 1, III jl li tl fc ol ni i to Vt lir tu Tl hi et IK 1 oi I i 1 fft I i a I I 1 1 th i i any attempt to tax without legal evidence is an act of usurpation or despotism, and the arKU.t leugtb. to show that the present svstem i a violation of the ousuiutional Government srid devoid of consistency and uniformity. Ihe answer to the second question ia an na-qualibed negative, and in support of their position aa evidence, the working of the inquisitorial and arbitrary system of Jlarsachntetts.

The taxing of property outside the limits of the State thy characterize as brigandage. They also bold that the present system of taxation is incapable of execution and proceeds. The present law of New York requires the Assessors charged with its exec at ion to asoertain the taxable personal proper ty of all taxable inhabitants of the town or ward, and the assessment must include all the taxable personal prop erty owned by the persons assessed within the State: and further, a valuation of taxa ble property is only to be reached by deduct ing ueuis qua jroin tne perKonai property mat is suhject to taxation, now, it is a fair question whether this law as it stands today npon the statute-book, is not ia itself a nullity, for the reason that it requires au act to oeaoDe wmcn iiom the very nature of tbe case it is impossible to do. and it is un derstood that some Assessors in the State take this view of the case. They allege mat even it tney nave tne power aa ca pacity to find out, and examine, and appraise, or estimate all visible taotrible per sonal property subject to taxation, and the tax-payer alone can know the amount of his debts, and therefore that no assessment can be made on an individual according to a lair construction of the laguage ox the statute, unless the tax-payer will voluntarily report the amount of his invisible and intangible property, and also the amount of his debts.

The law, how ever, oots not compel or require tbe taxpayer to make any such report, does it authorize tbe Assessors to guess about taxable property that may have no exUtenoe, and about which thev cannot have auy certain knowledge or information. It is, therefore, worthy of consideration whether tbe law of New York, as it stands to-day, does not in great part defeat itself, and whether the Assessors are not tally justified in declining to act as gnessers and clairvoyants in such matters as they cannot by any possibility know (ascerts in.) and in abaudoning all attempts to value and assess personal property ox an invisible, intangible cnar-acter. But whether the existing tax system of New York defeats itself or not, other influences, arising from causes over whioh the Assessors can have no control, have very effectually combined to render it practically inoperative. Thus, of tbe personal property ii the whole country an amount equal to probably one-tilth, supposing the same to be all owned in the country, is represented by United States notes and securities, mhich are by law placed beyond the reach ot State authorities for assessment and taxation. Under this head would be also included so much of personal property as is represented by cash," in actual possession or on deposit, the same being like the bonds, a rational instrumentality.

Imported goods, wares and merchandise, in origiual packages, in possession of the merchant importer, also stand in the same category. Tbe fact that the Supreme Court of the United States has decided that no State can tax aoy instrumentality of the Federal Government the power to tax involving tbe power to destroy is now universally recognized and its legality acknowledged; but it is not so generally known tbat it has also been decided that tne Federal Government cannot tax a State instrumentality, as. for example, in the special case decided, the income arising from the salary of a State office; and that Congress, some years since, acting under tne advice of the supreme uourt, repealed so much of the Internal Bevenue law as required the affixing of stamps to State processes, warrants, conimissions, etc. But it would seem clear that what has been decided to be unlawful for the Federal Gov ernment to do in renpect to the States, is tqually and unquestionably uuiawial lor tbe States to do in respect to each other; as, for example, the taxiug of the instrumental ity or the borrowing power oi one btale oy another State, And nence tue uommission- ers bold, in comformity with tne opinions of some of the best legal authorities in tne country, with whom they have conferred. tbat the bond of a tetate, issued lor tbe pur pose of raising money, or as an acsnowi ed cement of its indebtedness, is not taxa ble by any authority other than tbe State which issues it.

Tbe report gives instances of personal property exempt from taxa tion, and adds that another door for the exemption of personal property from taxation in Aew torn, one wide enough to admit all owners of such property to pass through, and one prac tically beyond the power oi tne atate officials to close, will be found to have been opened during the past year by a decision of tbe State Courts, that not only is property invested in National securities exempted iroiu ail Mate cognizance and taxation, out that indebtedness created by the purchase or hypothecation of such securities, whether incurred in legitimate transactions, or avow edly for the purpose of evading taxation. may be used to ofiset a similar amount of other personal property, and thus withdraw the same from any control whatever by the State authorities for valuation and assessment. And here the questions present themselves. How can you devise a law to tax the corpora invisible property of non-residents How will you tax the owners of mortgages on real estate in New York, who reside in Pennsylvania and certain counties in New Jersey How will you tax negotiable instruments, if owned residents or non-residents, secured by property in New York, if the negotiable instruments are located out of tbe State, since tbe Court of Appeals nas decided that New York cannot tax property having a situs or location beyond its jurisdiction How can von tax the iLOOO. 000.000 of products and manufactures sent to New York annually from other States in the hands of consignors "and agents, and now exempt from taxation 1 How can personal property be reached while debts are permitted to reduce assessment What system cau be introduced that will enable Assessors to see things which cannot be seen, or examine things that are intangible And finally, in respect to so much of the personal property of the State is visible, tangible, and clearly within the territory and jurisdiction of the State How shall we deal with such of this property as the laws of contiguous and competing States is free from taxation Can we afford put manufacturing industry, capital employed in improving real estate and in building, shipping engaged in commerce, bonds mort gages and other evidences of debt, under disadvantages from which they readily relieve themselves by simply moving across our borders report then takes np the effect of injudicious taxation on business development in throwing on certain interests the burden by exempting others, and presents difficulties in the way of estimating visible personal property.

It also argues that special taxes on non-resident traders are unconstitutional. THE PROPOSED NEW SYSTEM. In anT1 tuirii question propounded above, the present the code of a new system of luZl respect to which they feel entire confident win prove in every way remedial of the most serious or tne evils experienced under present system, allow of simple, effective, and economical administration, and in opposition to wnicn no objection has as yet ueem presented, wuicu cannot oe suown to its origin either in a misconception of views of the Commissioners, or, in a prejudice in favor of old ways and observances, simply because they are old aud customary, and not because they have been founded on either justice or expediency. main features of the proposed new system they state as follows First. Taxation of real estate, lands, and buildU.gB.at afull aud fair market valuation.

The existing laws require this, but it perfectly well understood that much of this law as relates vf9n perfectly dead letter, and that ot and just valuation before shown, runs down as low, in some in and stances as 15 or so per wm SltXfrSe whole State is not probably gas-ea excess of 40 per cent and, urtnermore, in the State, in annually ctifvinaunderoath that he has complied the law, annually swears tnac wnicn knows ia untrue, and can only exculpate himself of moral as well as technical Perjury, ni that his official acta deceive Pits Tea one, and are understood to be a mere form, meaning or sixniticauce. Now. it in twr. It Aa4 tmg tbe aafsna ua witli A laws. tan.

saaal Oar Ser paaue with endows, ssaarva bundta, Thb Twenry niu Could the New Hampshire election be better carried by the Republicans if it were true that one of the moet honored Republicans in the country had committed a felony, and most of them were laboring for the success of the Democratic ticket If it is treason to Republican-, ism for Mr. Stunner to investigate, lest some official may be disgraced, is it not equal treason in Mr. Conkling to investigate, in the hope that Mr. Sumner may be disgraced Can the Republican party suffer ruin because one of its' office-holders steals, bat be strengthened by proving that its Senators are violating the law The truth is, if every little investigation necessary to keep the skirts of the party pure tends to ruin it, then it is ruined already. Its respectability arises not from consciousness of rectitude, bat from concealment of its real character.

Senator Conkling' hostility to investigation aids tne Democrats in New Hampshire more than any facts the investigation itself will bring oat. It shows that, whether there is anything worth concealing or not, he believes there is, and that the Administration will be harmed if its acts are From all such friends both the Administration and the party should pray to be delivered. TEE MINORITY EXPEBIMEITT IS HEW YORK. We have favored what is called minority representation in this State, and we trust the present Legislature will see that the bill providing for counting the votes under this system shall be passed, so that no difficulty may arise at the next election. We still re-gaid it, however, as an experiment, which may or may not harmonize with the genius of our people.

We clearly perceive that, as an ipffset to important advantages, it will subject us to some disadvantages. These have been seriously felt by some parties in those English boroughs where the. system has been tried, and would be felt even more seriously in the city of New York, were the mode of trying it, which is proposed in the charter of the Committee of Seventy, to be adopted. That charter proposes a Board of Alder- dermen composed of forty-five members, to be chosen by five districts, nine from each. Each voter can give nine ballots, and give nine ballots for one member, if he chooses.

The same plan, substantially, is adopted in choosing members of the departments; i.e., each Alderman is entitled to as many votes as there are members to be elected, and he may throw all of his votes for one. But it is further provided that the candidate having surplus of votes may assign them to elect other candidates. In favor of this plan the Committee of Seventy have woenred the valuable opinion of Professor wight, the Law Lecturer of Columbia College, and a very able gentleman. But we cannot agree with him when he says, concerning the above plan, It is plain that it only gives a hearing to a minor ity, but cannot give them the control." Where bo many as nine candidates are to be voted for on one ticket, and the voters are allowed to distribute their votes among the nine, it would not only be possible, but very probable, that a minority of voters- would often elect the majority of the ticket. Suppose 100.C00 Republican and 75,000 Democrat ic voters to come to the polls in one of the five districts.

If one or two of the Republi can candidates be very popular, and the others not, while the Democratic candi dates are evenly popular, the Republican voters might cast their 900,000 votes as follows Horace Franz 100,000 370,000 45,000 27,000 18,000 9,000 10.300 1A.91MI John Jones bimon John WiJljum Allen John tusan it. Anthony. am fcTo simplify the problem, suppose the Democrats cast their 675.000 votes evenly for seven candidates, giving each candidate (6,428 votes. Evidently, the minority party have elected seven out of the nine candidates, and on any question of principle or party the voice of the majority has been defeated. The practical fluestion is, How much canvassing, expense, and trouble on the part of the managers of elections will be necessary to prevent these defeats of the popular will In Mr.

Bright's district in England, on his last election, so much pains had to be taken, on account of his popularity, to prevent all the voters throwing their votes on him and thereby losing the district to the party, that the work was overdone, and Mr. Bright ran so low on his ticket as to come very near being defeated. In our State, where only three are to be elected in one district, we are not apprehensive that any such difference in the relative popularity of the two candidates of the majority party, or any such scattering of the majority vote, will often occur as will elect two candidates of the minority party. Yet it is conceivable, and to prevent it will sometimes require a different kind of labor on the part of our politicians from any they are accustomed to. But in New York City the election of nine candidates on the minority plan would throw everything into confusion.

No trouble or pains that could be taken would prevent voting from running wild. There would probably be many oases like that which occurred there some twenty years ago, when a young man got his Masonic Lodge to vote for him for Chief Justice of the Superior Court, to fill a vacancy that ran only six weeks, and, as the city authorities had or dered no election, and no other candidate ran for the place; the enterprising youth took his seat and drew his salary. The system would break up existing party ties in city elections, and. instead of Democratic and Eepublican candidates, they would have Catholie aad Protestant, free- school and Trades' Unions and independent, temperance and free-liquor, jobbery and anti-jobbery, gambling and anti- gambling, woman's ri ghts, negro, dead-rabbit, and gutter-snipe candidates. In this hetero geneous medley the right and the truth might come out best but, if nine candidates were running, wo should hate to sit up at night till the returns were counted.

01TB POSXIGV C0BOTLS. Mr. George M. Towle has contributed to one of the March magazines a sketch of the Consular system of the United States. We say "system," for want of a better word: but the term is a misnomer, since there is no system about the Consular representation of this country abroad.

Quite as inappropriate is Mr. Towle's designation of it as "Our Consular Service," for there is very little service in an arrangement which appoints as the agents of the Government in foreign countries investing them with the most important judicial, diplomatic, and commercial functions men who have no qualifications for such office except that they helped to nominate somebody as mem ber of Congress. Mr. Towle has been a Consul himself, and has, we take it, been removed to make room for some striker and blower of a potential i-ongressman. At any rate, he describes, with a great deal of minuteness and with apparent sympathy, the cases of worthy and zealous consuls thus displaced throush the evil workings of the spoils' theory.

He sums up the principal duties of the American Consul. djnt, as magistrate, the differences arising between American citizens within his bailiwick, particularlv betwMn Munim and their masters; to act as a customs officer of tne uovernment in euardinsr acainat franrt in the exportation of dutiable goods to this country; to vUa passports, keen trap.hr of commercial treaties, watch oyer the interests of American citizens and the American Government in short, to represent in ail ways, and social, the dignity of the American Government at minor eitiea and ports. Aa such a representative, the American Consul ahnnlil be looked up to with great respect by the community in which ho is stationed. nA treated by all local authorities as an offimal tquil coiavnucaca with the like jep WWat- a of It to Duraaa ant, loslns; thereby tne uiainiooiuw uuauia noucunsr In aim rt betas deprived, temporarily, at tba msa at pnnaa MlMnsil. Wa anr rained adiaes aa aa a aura aadnnn.iar bemre.

and ws hava aSseted am 617 "hi0h gives us ths taau that ws pnatssss I bsto, tha-ara. Dpoa as our aaw baudtnsr mmm IsisnsiKsis i tuat af raadlasT wiafswr. wxasur Taenia win be aatnanad waaassoay npon tba tatlawlaa aal ta Adwaaaa. somas, aaa vs IU ar eoviss, one espies, one year, and aa extra eopy te set-in clear tbat the first step in tbe of reform of the existing tax system fifty to provioe jor tne execution of rant einirle Tan mum -u vvuiiauwuuicn 111 aUTSUOS that no legislator er citizen can oppose or be indifierent to the adoption of measures calculated to brinir altnnt uii-h m. without becoming thereby a party to and a promoter tA aonial immnrJit, wp vs Oiuu, copies, eaa yaar, aad a eopy af daily aaa ta getter ap af copy, one Id-ta copies, vom ysar espial, eaa MM BUNDAY XCOITIOIfi ranaaaw.

ros roiiES in ukpui corati WTCTBTJpriS Clatoattso XJO. Ha pabliaarlasi af aaeve 'nunaa wrtU aenwwledged also recommend that the administration of the whole tax system of the State be Under the chars of soma inrunriains lntruste-d with full powers, whose ixro would be to see that the laws, whatever tbev mav be. are lived an to- mad and that ha a hall be especially required to prosecute, or causa to lie prose aa any Aaseasor of the State who delib- ftSM.