appropriate election officers to act at such special elections, and at the registration of voters and the canvassing of returns, as at general elections, and they shall receive the same compensation; and it shall be the duty of the county court to supervise and direct the conduct and details of such special election, including the manner and times of perfecting registration therefor. The appropriate county shall pay all expenses incurred under and in conformity with this act. Such a reform would enable each locality to test the system of taxation that was locally most popular, and out of the experience of all a perfected system would most easily and surely be evolved. Sixth-Site Value Taxation. That as soon as practicable site value taxation be substituted for State purposes, and to that end that the constitution be amended as follows: In place of section 1 of Article IX insert: Section 1. The General Assembly shall provide such revenue as may be needful, by levying a tax, by valuation, so that every person and corporation shall pay a tax in proportion to the value of his, her or its land, irrespective of its improvements-such value to be ascertained by some person or persons to be elected or appointed in such manner as the General Assembly shall direct, and not otherwise. This would require a tax upon monopoly franchises as well as upon land values in general, for the value of corporate franchises is a form of land value.(1) (1) Third Part, Ch. II, sec. II, sudb. 2,a, and £udb. 5. PRIMARY TABLES. The tables contained in this chapter give in detail every sale of property coming under the investigation of the Bureau, for the years 1890, 1891, 1892, 1893-4, giving the amount of the consideration as expressed in the warranty deed, as of record in the office of the Recorder of Cook county, and the assessments on the same property for each of the years in which the property was sold. Owing to lack of space only recapitulations of the sales and assessments are given for the years 1889 down to and including 1870. The scope of this investigation may be further judged by the following statement, showing the additions, divisions and subdivisions, blocks, sections, townships and ranges, of which the properties presented in this report form a part. Here are presented ninety additions, divisions, or subdivions, in twentysix sections, two townships and two ranges; lots in sixty-three blocks, also nine pieces of land not yet subdivided at the time of this investigation: |