The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1852-01-08
where uncertainty exists as to what is and what il

where uncertainty exists A. to what is, and what ID
not, the law.
Not only should the Law be made to declare, az
plcity, what property should bs taxed: but the
should be pointed out 80 clearly, that the officer
need feel no hesitancy OF embarrassment In the
performance Of what the law requires Of him.
LINES OF TELEoRAPH.-Ihese establshments
may or may not have been taxed; but the attention
Of the department having been called to them in
one or two instances, and their numbers being on
the increase, it is deemed proper to place them
among the things deserving attention. They are
mentioned with particular reference to the manner
in which the tax should be collected in case pay
ment is neglected or refused.
Gas CoMpANIEs.-Very recently, an inquiry was
made of the Comptroller, by the assessors of ward
in one of our gas lighted cities, whether gas com.
to be fairly drawn that one of the companies at
least ha / not been assessed.
Some of the questions here suggested may appear
often skilled in the subtleties of legal construction,
and are, moreover, called upon to perform An ar
duous, O thankless but vastly important public
duty. 1t is due to them that their path should be
impediments. Their duties are highly responsible
and difficult and when faithfully snd conscientously
performed no officer is better entitled to the guild.
ance of plain and clearly defined legal enactments,
than the assessor.
MIscELLANHUs SOURCES OF REVENUE.
On reference to the last report from this depart
ment, at pages T. and 8, it will be perceived that
several important sources OF revenue, uncertain as
to the time of payment and in some cases as to the
sum which may be finally received, are there men
toned. Some account of the payments received,
from these Sources and of their present condition,
is deemed appropriate.
l. The sum due the Treasury on the Both Sep.
tember 1850, for non resident unpaid taxes of the
years 1S45, 1885, 1S47, and lSiS was $l57, l35; at
the close Of the fiscal year last past 1t not for
from $40 900. On the advances from the Treasury
for the unpaid tax Of 1919, there was then due
S55,3I9; there is now due on these taxes about
200. There is still due on the tax OF 1850 not
far from ga 900, making in all, say S2il, 600; to
which may be added, for accruing interest on the
balances, say $4,000 ::
Erie, Cattaraugus and Allegany counties, 1t vii!
be recoected, were reserved from the tax sale OF
ls4s The I sum in question was computed last
parties are legally bound to pay this tax remains
still undecided The claim has been in the hands
Of the Attorney General for about three years.
3. OF the 81, 900 70 due the treasury Both Sep
bought by the State, for want of bidders, at the
last tax sale, there has been received during the
past fiscal year 81 636 in cash for first payments on
the re-sales of the lands, and bonds taken for
ST. 597 so for other sales Of the lands so bought
in AS has been before remarked, on the resale Of
lands thus bid in for taxes by the State, there is
almost invariably loss This will not appear sur
rising when it is recollected that, in most cases.
the former owners prefer abandoning the lands TO
paying the taxes upon them.
l. Taxes against several mutual insurance COM
pahies in the city of New York, to the amount OF
SlO6 37 IS, were admitted by the late Comptroller
above referred to, of which the sum OF $40 9l4 9S,
has been since paid, including interest to the time
Of payment.
Another matter, bearing incidentally on the same
cuh, 10 de rin Claims
upon this department for the repayment OF con-
siderable amount Of taxes heretofore for many,
perhaps thirty forty, years paid on lands lying
each side Of the line which divides the counties ..
been run. II passes through range OF lots con-
tanning from 100 to perhaps 800 OF mere acres
each, for the distance Of some 30 to 90 miles The
exact quantity Of land in each lot, on either side OF
this line, is unknown. 1t is believed to have been
in times past, and up to recent date, enormously
estima ted; and where this estimate is supposed to
have operated iDjuriously to the taxpayer, he now
The survey of a few lots is said to have demon
s1ated some Of these errors; but the truth of this
demonstration rests upon the presumption, that
this county line must run given distance from
the east and west lines Of the lots surveyed and
must run, through its whole course, exactly pa.
ralel to those lot lines So much certainty as will
prevent future trouble cannot be well attained
without actually running this county line aais
involves perhaps, greater expense than the Chief
Engineer aud Surveyor would willingly impose
the respective towns bordering on the line under
the act.
The peculiar condition Of the country interes ted,
and the propriety of adjusting the claim for over.
paid taxes understandpgly, when it is done, induces
submission Of the matter to the confederation OF
the Legislature. The Comptroller dee ms it reason
able that the Legislature should direc. the county
line, from the north point OF Oneida county TO the
south line Of st Lawrence, bet the counties Of
| Lewis nd Herkimer, to be surveyed and marked
at the expense of the State, or Of those counties
| 1t would not then be unreasonable to call on the
proprietors Of OTIS where it is claimed overypay.
nents of taxes have been made to furnish evidence
Of the true quantities in the lots tracts in ques
ton, before being reimbursed for former overpay-
| ments.
! ESTIMATED nEvENuE APPLICABLE TO THE ORDINARY
GOVERNMENT FoR THE riscAL YEAR, COMMENCE
/ ING THE 1sT OCTOBER 1901.
| state tax. after deductirg the advances to
County Treasurers for resident taxes S43oOO0 W
Appropl ation from the surplus revenues OF
the canals. for support Of government.. 00o0O Y.
| Auction duty observation-disclosures. 100000 OF
Salt duty, after deductns the expenses Of the
| Onondsga Salt Springs. 10 OOO "
Arrears of county taxes and interest. $4,000 0C
Tax on foreign ineprance companies . 500 OC
/ Pedlers, Licences ..,.,,.,..>.... 1900 0(
Fees Of the secretary's ofHce. 1900 o.
| Fees Of the Comptroler's Office. ........ 200 OF
| Appeels. ................... 1000 %
| Tolls on the Cayuga Lake Inlet. ........ 100 90
| sales Of lands .....,.,.............. 1000 90
s70l 500 90
NoTE -eke uld the sale for the taxes OF 1915
TO ls4S inclusive be made before the expra-
ton OF the current Gee al year, as is intended,
there may be added to the above am cunt, as
wss estimated by the Comptroller In answer
is5i the rum Of. Sl4665o 90
ESTIMATE OF THE ORDINARY rxPENsEs GOVERNMENT
1Hr Fiscal YEAR, COMMENCING lsr ocIoBER, 1851.
e.srs $4,000 %
Salaries az the judges OF the Appeals 10000 @
salaries Il til. Judges the Supreme Court $4,000 0l
e Including clerk hire. ........... eSoo oe
1 tfie.,s ...................... 5000 oc
legislature for contin gent expenses 10000 0a
| Contint emit expenses Of the public Offices. in
| cludirg fuelfor the State II all and Capitol,
and stationery for the Legislature. 10000 0C
Printing for the pislatur ........... $1,000 OF
/ Misnallsna1ns rriniina engraving 40 COO O(