A History of the General Property Tax in Illinois volume V 3 No 1 2

Cover A History of the General Property Tax in Illinois volume V 3 No 1 2
A History of the General Property Tax in Illinois volume V 3 No 1 2
Robert Murray Haig
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, p. 81.
Niles Register, XXIX, 165, Nov. 12, 1825.
27 C/. Supra, p. 67.
69] EFFICIENCY OF THE TAX SYSTEM 69 ury. 28 The frequent changes in county lines due to the sub-division of large counties into smaller ones were pro- lific causes of misunderstanding as to the duty of tax offi- cials. 29 But perhaps nothing was so productive of admin- istrative difficulties as the disordered condition of the cur- rency. Money was always either scarce or bad. As Governor Edwards pointed out in his message o
...f 1826, "In nothing can the want of an adequate circulating medium be more inconveniently felt than in the payment of taxes. " 30 Even the session laws contain evidence of the troubles due to this cause. 31 After the establishment of the state bank in 1. 821, its notes were receivable at the state treasury for taxes. 32 The inequality in the value of the various kinds of money in circulation, combined with the fact that many unpaid auditor's warrants were in existence during almost the en- tire period, presented an opportunity to sheriffs to manipu- late their collections so as to turn them into the treasury in the cheapest acceptable form.

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