The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1853-02-15

The above six counties, with an aggregate popula-
ton of only 64s more than the city of New York pay
in taxes to make up the O00 Sis $3.50 less than
New York, and draw from the school fund appor-
tonment $45 ,594 more than New York, making
total difference by this comparison of $160,924. The
free school act in this respect violates the principle
OF equal taxation, which lies at the foundation OF
every just system of collecting revenue from proper
~ valuation.
The increase Of taxation for schools, comparing
ls45 with 1858, eight years, is $G44 00O In regard
to this increase, it is just to all parties to say that
the Common Council and the finance department
have no control in the premises. As matter Of form
merely the Common Council appropnates, as it al
ready has done the total for the year, and the
Board Of Education draws the amount from the
Chamberlain. with whom the money is placed by
the Comptroller and there is no accountability to
the finance department.
The ten Governors of the Almshouse are organized
under special law, which relieves them from &C
countabilty TO the finance department, although
they draw come $500 900 annually from the treasu
~. They report, however to the Common Council.
These facts are mentioned for the purpose of show.
ing to the tax payers that about 81 200 900 OF their
contributions are managed under special laws, to
which the system Of accountability prescribed in the
charters of 1880 and l649 do not apply.
THE DUTIES or THE FINANCE DEPARTMENT.
In this winter Of discomfort to the tax payers
with an annual assessment OF more than five millions
Of dollars hanging like dark cloud over the future
destinies Of the city, and when my predecessor in
forms them that the assessments for 1858 will be in
creased 900 over those Of the preceding year.
and that S742 900 of this SUM grows out OF arrear
ages of expenditures of 1852, it would be derelic
ton Of duty my part, did / omit to examine into
the causes of this rghtful increase of expenditure
or to apply all the remedies for the protection of the
treasury which the charter and the laws of the land
have provided Cor the government of the Finance De-
partment Theoretically the city government has not
the power to tax the inhabitants Of the corporation
taxation is prerogatve Of sovereignty, reserved to
the State government and which that government
The annual tax law is made out by the Comptrol
Ter, approved by the Mayor AID Common Council
and then is forwarded 10 the Legislature to be pass
ed into law. The form is the same from year TO
year, the only material change being in the amount
TO be levied on the patient inhabitants, and il il
passed, almost matter Of course precisely as it
comes from the hands Of the corporation. Practi-
cay therefore the legislative and executive depart
ments OF the city government impose the taxes and
are responsible for the expenditures and the increase
OF taxes with the exceptions which have been shown
in another part of this report. In the tax law OF
1862, passed by the State Legislature, authority was
given to the Supervisors-a body in this city which
consists Of the Mayor Recorder and the Aldermen Of
the twenty wards 10 levy the sum Of s3 3sO5I1 o.
on the taxable inhabitants Of the city. This sum
was arrived at and made up-or ought to have
been-as required by the seventh section Of the
charter Of ls49 from specific and detailed state.
ments, in writing, of the several heads of the de-
partments, through the Comptroller" When the
Comptroller at the close of 1851, presented these
cstlHldteb lOT tLf year 1907 Will law lot the Sane
ton Of the State Legislature embracing this sum- the
Common Council had right to expect that it was
in the opinion Of the Comptroller, sufficient for the
expenses Of the city government to the alst Of De-
cember, 1862. The specific and detailed settlements
made out by the several departments as the basis Of
the action Of the Common Council and the Ltysla.
ture in fixing the amount Of the tax and the ap ,ro
'websters Dictionary, which the Legislature has en-
dorsed good authority for the schools by assigning
one to each, defines superintendent" the act Of d
y'dfng into just proportions or sA0resn