Tax Racket and Tax Reform in Chicago

Tax Racket and Tax Reform in Chicago

Tax Racket and Tax Reform in Chicago

Tax Racket and Tax Reform in Chicago

Excerpt

This study represents the results of four years of work and of intimate contact with the tax situation in Chicago. Begun in the summer of 1926, with a trifling amount of financial support and the aid of two graduate fellowships made available by Northwestern University, it has received the support of one group after another for the purpose of extending the period of study or of broadening its scope. In this way it has finally been continued to include the results of the reassessment ordered by the State Tax Commission, the relief program of the Citizens' Committee, the Special Session of the Illinois Legislature during the past summer, and some analysis of the general programs of remedial, legislation that are in process of being worked out by various groups at the present moment.

The results of the first stage of the study were embodied in a brief report, The Assessment of Real Estate for Taxation in Chicago, issued in June, 1927, and in a report by the Joint Commission on Real Estate Valuation to the Cook County Board of Commissioners, entitled A Study of Assessment Methods and Results in Cook County, issued in July, 1927. Subsequent results were published in a series of articles in the National Municipal Review and elsewhere, in 1928, and in the Tenth Annual Report of the Illinois State Tax Commission, for 1928. In the author's The Tax Situation in Illinois, published in 1929, the single chapter devoted to Chicago brought the results down one year further. Articles in the Review of Reviews, the Atlantic Monthly, the Annals of the American Academy of Political and Social Science, and numerous press releases brought the narrative into 1930. The present volume, compressed as it is into 300 pages, represents an effort to trace the significant aspects of the movement in Chicago down to the moment and to summarize the essential results of out study throughout the entire period.

These results represent the composite product of an unusually wide range of groups and individuals. A large part . . .

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