The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1853-07-28

TO THE EDITOR OF THE HERALD.


this subject. 1t is not the rich and wealthy land
holder alone that bears the burden of this mposi-
non; although the tax, in the first instance is as
sessed upon him and his property he discharges the
obligation by imposing upon his tenants increased
OF additional rent in consequence Of the increased
tax upon his land. II is wellknown fact that
rents throughout the city Of all species of property
are raised by landlords in proportion to the increase
Of taxes, and yet tenants in most instances do not
eel that this heavy burden is falling upon them. 1t
H, therefore, the interest of tenants as well land
lords TO that property is not improperly taxed or
saessed too high. The law has provided that AS
ssors be selected in each ward by the people of the
ward to value and assess the property thereof.
That in cases where the Assessors have msiudged,
and valued property beyond it's true valuation the
owner has redress by an application to the tax
commissioners whose duty il is to reduce the vaua-
aon according to the fact in the manner provided
by law.
Bat the evil complained Of is that the tax COM
mssioners Of this year have increased the individual
valuation OF property in specific instances through
out the city, to several millions OF dollars above the
assessors.
The inquiry u.s. are the tax commissioners autho-
ized by law TO assume the duties Of Assessors, and
increase the valuation Of property of individuals in
not valued such property sufficiently high?
think not, and will refer to the statute on this
subject which, in substance, is as follows:-
The Revised Statutes provide that the Assessors
chosen in each ward shall prepare an assessment
roll in which they shall set down in four separate
columns, and according to the best information in
their power
j. In the first column, the names of all the taxable
inhabitants in the town or ward, az the case may be-
y. In the second column, the quantity Of land Co
De taxed to each person.
according to the definition of the term land as given
in the first title of this chapter
4. In the fourth column the full value of all the
taxable personal property owned by such person,
after deducting the just debts owing by him.
The Revised Statutes have, in some respects been
altered by an act of the Legislature, passed March
49, 1850 entitled, "An act in relation to the assess
ment and collection of taxes in the city Of New
York, and to amend the several acts in relation
thereto"
This act declares there shall continue to be
TWO Assessors for BACKWARD in the city of New York
to be elected by the electors of the ward in the man.
ner prescribed by law; that said Assessors must,
within ten days after the first day Of January, in
each year, enter upon the performance OF their
duties and must complete their assessments on or be-
fore the first day of April thereafter.
The Assessors, before they assess the property In
their respective wards, must meet together in the
City Hall of the city OF New York, and organize
themselves into board for the transaction Of bust
ness to be called the Board of Assessors.
The Board Of Assessors, before the members
thereof proceed to assess property in their respec
hive wards, may adopt such rules as may, in their
opinion, be best calculated to produce equality and
uniformity in the different valuations of property and
assessments in the several wards and to insure the
assessment Of all real and personal estate subject to
taxation according to law.
The Board Of Assessors, upon their final adjourn
ment must cause their minutes to be filed with the
tax commissioners
The Board Of Supervisors Of the city and county
OF New York must, within twenty days after this act
fo1r. Asnnk og,x<< <
Tax Commissioners Of the city Of New York who
shall have suitable office in the City Hall, in the
city OF New York, known as the Tax Commissioners
Office.
The Tax Commissioners must keen in their Office
in suitable books record Of all information which
they may receive be able to obtain in respect to
the taxable property, or persons liable to taxation,
and all changes in the divisions Of real property in said
sity, OF which they can obtain information; and
must preserve all maps delivered to them for that
purpose and file all assessment rolls furnished to
them by the Assessors. The books, records maps
and papers are public records, and must at all reason
able times be opened to public inspection.
The Tax Commissioners must cause to be prepared
and delivered, on or before the first day of January
in each year. to the Assessors Of the several wards
the assessment rolls for their wards respectively with
the printed blanks required by law.
That on or before the first day of April in each
year after the assessment rolls for the several wards
have been completed by the Assessors, according to
law, they must be delivered to the Tax Commission
efB, who must thereupon examine and compare them
for the purpose Of ascertaining whether the valua
tons III one ward bear just relation to the valua-
tons in all the wards Of the city; and they may in.
crease or diminish the aggregate valuations Of real
property in any ward, by adding or deducting such
sum upon the hundred, as may in their opinion be
necessary to produce just relation between
all the valuations of real property in the city,
but they can in no instance reduce the aggregate
valuations of all the wards below the aggregate va
luaton thereof, as made by the Assessors. Within
ten days after the assessment rolls are delivered to
the Tax Commissioners, they shall notice to be
published that the Assessors have completed their
assessment rolls, that the same are left with them,
where they may be seen and examined by any per
son for thirty days; that they will meet at their office
to review the assessments the application OF any
person conceiving himself aggreved.
That upon the application Of any person feeling
himself aggrieved by having his property assessed
too hi"h who shall make affidavit to that effect the
Tax Commissioners shall reduce the assessInen, to
the sum specified in the said affidavit. This afida-
giOners.
The Tax Commissioners must correct the assess
meRt roll for each ward, and add thereto and ASSESS
according to law any real personal estate liable to
taxation which may not have been assessed by che
said Assessors and must make fair copies OF the
rolls and certify the same. The said rolls must be
delivered to the Comptroller on before the first
day Of July Of each year, and by him delivered to
the Supervisors, &c.
There is nothing in the law that authorizes
the Tax Commissioners to increase the valuation
and assessment Of the property of any individual in
the city above the valuation and assessment of the
Assessors the law has given the power to the Az
SCISSORS alone to fix the valuation Of all property with
the right reserved to the individual to appeal to the
Tax Commissioners to have the valuation of his pro.
perry reduced when assessed too high by the As
SCISSORS.
The Tax Commissioners have a right to assess
property when there has been total omission on
the part OF the Assessors but in case to vary the
assessment Of the Assessors, except to reduce the
valuation on the complaint and affidavit of the party
aagr1eved. What is meant by ascertainng whether
the valuations of one ward bear just relation to
the valuations in all the wards of the city, has refer
ence to the principle adopted by the Assessors Of
any wards compared to that of another ward as to
all the property in such ward and has no reference
Whatever 70 the valuation Of one persons property
to that Of another person in the same ward. The
Tax Commissioners have undoubtedly supposed that
they had the right under this law to exercise their
own opinion in regard to the valuation of property
and have accordingly, whenever in their opinion
The Assessors have undervalued the prope1tv az