National Affairs: Mrs. Cisar's Bungalow

Nine years ago Mrs. Lillian Cisar paid $9,800 for a bungalow on North Taylor Avenue in Oak Park, Chicago suburb. In 1927 her taxes were $219. In 1928 they were upped to $544. Mrs. Cisar like many another irate property owner, refused to pay them. Last week the Cisar bungalow was spotlighted by a decision of the Illinois Supreme Court in a case involving Cook County real estate assessments of $480,000,000.

Besides Mrs. Cisar, some 300,000 Chicago property owners went on a tax strike because of the high rates assessed for 1928 and 1929. Organizing them for mass action, their leaders argued that only $500,000,000 of Cook County's 16 billions in personal property was being taxed by the authorities and that until real estate was relieved of its excessive tax burden, its owners would pay little or nothing to the support of local government. Mrs. Cisar's case forged to the front for a court test. Last December a Cook County judge sustained her refusal to pay taxes, thereby invalidating the 1928-29 assessments on the ground that they were "reeking with fraud." Mayor Cermak warned that City Hall would have to close unless Chicago soon got some cash (TIME, Jan. 11).

Last week the Illinois Supreme Court went to the rescue of debt-ridden Cook County by reversing the lower court's decision in the Cisar case and reinstating the 1928-29 assessments. Mrs. Cisar would have to pay her $544 in back taxes. So would all other delinquents who owed the county and city a total of $71,257,098, not counting $10,505,649 in penalties. The strike leaders talked of taking their fight to the U. S. Supreme Court. But if they did and lost, they would be penalized 1% per month for their delinquencies.

Jubilant was Mayor Cermak at a decision which would put real money into his city's hollow treasury. Said he: "It sets us on the way to a normal financial condition and restores confidence in our securties. ... I make a personal appeal to all who have not paid their taxes to do so at once."