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[coN'rle‘BD mom FIRST non] of the c¢')rrespoi.1dence, that said company might be induced to look at the question from a different standpoint; but elevan days having olapsmlsince the date of the last letter without rnceiving any reply. it may be taken for granted, that the officials of said company look upon the subject as closed. Unless the council lmlieves that it may be well to grant more time‘ your committee would ask to be dis- charged from further amsiderati’on of the subject. Cmnum. Sept. HS, 1897. Marvin Hughitt, Esq. Pres. C. N. W. Ry. Co. ‘22 5th av., city. Dear Sinâ€"At a meeting of the common council of the City of High- land Park on the 7th instant, the writer'wus appointed a oommittee of one to confer witlr‘the officers of your company in reference to a hal- ance< of $429.92. due from your company on the city taxes of 189?). AA 1 inn not familiar with the mat- ter, owing to an absence of several months, will you kindly cause ‘the proper department of your Hampany to inform me of the reason for'nou- payment of this balance. Allof which is respectfully sul') mitted. (Signed) J. (7. Crsmux. The relations of the municipal authorities of Highland Park with your company have been so plvas- untin the past. I feel assured that you will do all in your power. con- sistent with tho interest you repre- sent. to maintain them. The citizens of Highland Park, during the past seven years. have made large expenditures in the in- troduction of a vater system, seWer- age. electric light. cement, sidewalks and paved streets The burden has been hem), but they lune borne it c heelfuln underthelwliet that these desirable imprmcments “ould bring large accessions of first class resi dents. In this they ha\e been suc cessful. the population liming large Iy increased since the introduction of these improvements. and the growth continues rapid. Each family added to the population is a per- manent increase to the revenues of your road‘ and therefore. it seems to me. that. the interests of your com pany are identical with those of the town. ”this is conceded. should not your company. as a matter of policy, assist, the ctlorts of our citi zens. by assuming its fair propurr tion of the expenses incurred? It is the policy of the municipal ad THAT NORTHWESTERN TAX. EXHIBIT A. UI'SHMAN. Committw’. ministration to maintain the financial credit of the town at all hazards, as future improvenwnts must depend largely upon the success of that policy. BeVlieving that you will View the question from itS‘ broad standpnim, l rmnnin. J. C. (7116111111111, Esq. Highland, Park, I1lix1ois. Dear Sir: â€"-\ our letter of Septem- ber Mth to President Hughitt in‘ which you ask “ 11 hy the $429. 7‘.) due from our company for city taxes of 1896 has not been paid." hasbeeu referred to me for reply. I think you are in error when you say that the above amount is due. The City of Highland Park caused to be levied against the property of this company a tax for city purposes amounting to $1 ltll. 91') In this sum there IS an excessive and illegal levy of $429. 4' leaving as legal taxeaa ainst this company $762. '23 and thg amount has been paid. The $429.72. the courts of Lake icounty decided was not due, and hence this has not been paid. lnote your reference to special improvements in Highland Park consisting of water system, sewerage,» electric lights, cement sidwalks and paved streets. This company has from time to time had notice of these improvements as they pro- gressed. and 1 hold in my hands receipts of your tax collector for the amounts which this company has contributed to these various im» provements. ln addition to the above. I also note that the (-mnpany's men-rty is charge-(l with a singlv paving HS» sownwnt amounting tn $1.893] an that whato-vvr may have-lawn tlw wisdmnnr nnwisdmn of thosv in] pmvmnvnts. lln- ('hi wig” and North. waste-m Railway ('0. has (-rrtainly lmriw its Dru'mrtinn of thoircust. *"l‘n any ownt I an] nnahlv tn mm the rvlm'vnt'y Hf the-so sin-vial ilnpruw» nwnt (-hargos to thv illegal tan-s almw rvarrml to. That (-hargv was for the gmwral fund and asa thv nmm-ys payahlv into that fund wunld not li-gally lw nsml for thvsv HIH‘Clill imprm'mm-nts. such work will not lwatl'm'tml in any way by tlw tax in (Innstinn. 'l‘ho- Htatntv plainly Nuts lurth tin- THE HIGHLAND PARK NEWS Yours \‘t-ry truly, (Signed) J. C. ‘ ()FFH‘E ()F NORTHWESTERN RAILWAY CINPANY Cmmuo, ILL. ed) J. C. ()I'SHMAN. Member Finance Committee. Tu Dam RTM 1-: Cuu'Auo. Sep. 20, 1897. EXHIBIT B. powers of municipal bodies in levy- ing taxes-i on property within its jurisdiction. The city council of Highland Park executed these pow- ers in its levy for this purpose for 1896, but as 1 do not believe that the corporation would (lesiguedly violate the law, I did aesume and still assume that the excessive tax was the result of a mistake. This mistake was corrected by the county court. and aumrding to my under standing. nothing is now due from this company to your city corpora- tion. If any additional explanation is desired, I shall be glad to meet you at your convenience and give you any desired information in the premi- BBS. CHICAGO. Sept. 24. 1897. Frank P. Crandon, Esq., Tax Cour missioner C. 6; N. W. Ry., city. Dear Sirrâ€"A Your letter oftlie 20th instant. answvring mine of thedtith to President Hughitt, in relation to an item of unpaid taxes to the city of Highland Park for 1896. is at hand I am aware that the, amount in question is a part of the general tax levied for city purposes in 1896, and perhaps. technically, the levy may have been somewhat in excess of the two per cent upon the valuation as fixed by law; but we think it was fully justified by the conditions at thatinie the appropriation was made. which conditions were as follows: (Signed ) Yours truly, FRANK P. CRANDON, Tax Commissioner. EXHIBIT C. i,»