The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1854-12-20

Be the intention OF the law which dives sx mouths to
the csen after the books delivered to the Receiver,
TO apply for the relief and those books BY law to DO
delivered before the 1st OF September that or
nAry the six months would not expire before the let d
March, and the terms Of Office of half Of the Aer
mes expire at the snd Of each year The power, too d
given to the Boar 0fSupervisos quasi corporation,
a. body known to the aw as always TN sxistsnce how
given to that legal entity thus always existing, that 1t
may alter and correct the assessments. Although,
therefore, the books have passed out OF the hands
Of the supervisors they still have the power TO correct
them Whether the supervisors la other counties have
the power there or not The statute is that the super
vsors correct the or remit or
reduce the tax This is not merely permission 10 them
at least when the application Ia on the ground OF an
assessment however 1t may b when the tax
Ii sought to be reduced AZ n charity or favor. The
term may means g must in q statute, where right
is given duty imposed. II is strict right Of
aggrisyed party to have assessment cor
rectcd and it Ii the duty Of Que who has power to
not 70 on az b No. ,onn q hs %
late, had not shown that the in the
had not proceeded from neglect his part No OBJ
lection has been made to the right OF Mr. Adrance to
appear relAtor account Of the property John
street beloneng to his wife. Hit raised the writ
Of pon r nigh, BE- thar y for tine
taxes imposed his wife's real estate would be
titled 10 proceed alone This brings to the questions
raised by the rela0r The distinctive powers Of
and Of tax commissioners, supervisors, be
judged from the dnties Imp each The assessors
each parcel Of the real within their TO ward
and the personal estate Of each of the inhabitants OF
ns ~ ss .ney fnn 40 ,h oy sash par
quiry and other Their information may thus
reach to each individual and 10 his property, and it is
intended to and may easily have this effect From the
limits within which they to act, they
presumed to be able to acqusint themselves with the
Individual within their cogni1ance Under tho Revised
Statutes they bound after making their Assessment,
10 give twenty days notice that they would meet to
view their assessments and application Of any
conceiying himself aggrieved, to review their
ment; and, such person had not previously made
receiving such affidavit to reduce the Assessment
the SUM specified in the affidavit q X, s. 1908 22).
cordingy in their return they stated that they had
valued the property in the return at Its true value
cept where the value had been sworn to by the
I'D. 3e4 sec. 26). If the owner had made the like
affidavit before the publication this equally concln
sve (p 1893 III. Here their duties ended The Board
of Supervisors of the county then having received the
rolls from the of their several towns wards
10 the rolls for certain purposes prescrib
cd so plainly exclude any interference with the
luation made by the of the property oil any
particular individual at least as to increase it, The
supervisors being county officers could not be supposed
to have the accurate knowledge Of the separate pro-
perties any ward that the OF such
town or ward would havebut they would have better
means Of judging whether the whole aggregate
iuaticn of any one town or ward in the county was
less than should be il comparison with other
towns or wards. Accordingly the supervisors, under
the Revised Statutes to examine the rolls OF the
several towns for the specific purpose Of ascer-
tanning whether tho valuations one town ward
bore just relation to the valuations Of all the towns
wards in the county, and to accomplish this purpose,
and this only they might increase diminish the ag
gregae valuations estate any town ward By
adding deductng such SUM upon the hundred as
might in their opinion be necessary to produce just
relation between all the valuations Of real estates in the
county i'd JOG, 81 but they could in reduce
the aggregate valuation of all the towns and wards below
the aggregate valuation thereof made by the
BY law passed for this city, in the year
that the Revised Statutes took effect 1s3o CHI $685. all
the Of the city to form board Of
sors but without power to increase any Individual as
best calculated to produce equality and uniformity in
the different valuations Of property and assessments In
the several wards and after the rolls should
be completed and before the fair copies should be made
for the inspection of the inhabitants they to
whether the valuations in one ward bore Just relation
TO all the wards in the city, sec A. In other words to
judge between ward and ward not between an individual
and the State They had also the power the Re-
vsed Statutes gave to supervisors to increase or d
mnish the aggregate valuation Of real estate in any
bred as might in their opinion, be necessary
to produce just relation between all the valu-
hs c ao s 10 s
supervisors. I'd sec. and 81 So tho law continued
until 1860 1851 when the defendants contend the law
sered The act Of 1850 ch 121 did not alter the
duties of the Assessors severaly county beard
from what they were before (Sec TO- H. 1t appointed
commissioners, and required them to keep record
all taxable property ana persons subject to
ton and Of all mapa and to preserve the assessment
snS e
rolls for the several wards for tho purposes and
With the same powers, before stated to supervisors.
notice that the Assessors have completed their
ment rolls and that the Tax Commissioners viii NEE.
to review the assessments the application of any
son conceiving himself aggreved. (Sec. 49, Thus
their power to review is limited to the where the
application made by person conceivna himself az
grievea Who tina, person is is shown by the next
ton They are required (by sec 1e) on the appca
ton of any person coneeving himself aggreyed to re.
view the assessment and whom tie person obiecting
(evdenty meaning the same person before spoken of
has not been previously examined under oath BY any
assessor concerning his property, and made aRaavit
mination shall have been had, and affidavit been
made, reduce the assessment to the sum specified
in the Affidavit The commissioners could review only
the application OF person conceivng hi sef agereved,
and such applicant obiector who might have
filed his to reduce the amount Of the
ment the person referred 10 could, therefore, only be
who might apply to reduce the valuation OF his
estate affidavit other proof that the valuation
too high not on an affidavit that some one elsss pro-
pc ~ valued too low although naturalization Of
might affect the total amount to be collected from
Others 1t could not affect the only question then before
the assessor which the true value of tho property
Of the or the other. As the remedy for the az.
greved party to be reducton-not an increase0f
valuation the aggrieved party could only BE- the one
whose property cO highly valued. Section Il shows
that this affidavit was to be conclusive on the commits
sioners az before it the ASSESSORS for II says
that the commissioners must thereupon correct the
sessn,ent roll for each ward It, however, adds that
they must add and according to law any real
personal estate liable taxation which have been
omitted by the assessors as the act OF 1881 suos-
tues which may not have been assessed by the
sors This additional power not possessed before,
but is not appellate power to increase the asses
sors' valuation; It is limited by its terms to cases
in which the estate has not been assessed BY the
sessors; to cases in which, by accident other
wise they have not exercised their judgment.
New powers granted to inferior Jurisdictions TO be
construed strictly 1t woull be in direct opposition TO
this rule and TO the plain meaning Of the words to hold
power to add to assessment list any real personal
estate assessed by the assessors, to include power
TO add TO II estate which had been assessed BY them
thus making negative and Affirmative language the
The language used in 1850" estate omitted by the
only included the where the dcscrip
tion of the estate omitted the amendment of 1861
gave the power not only in that but also when the
estate was described but the valuation omitted by
the asses In either II not assessed by the
assessors and thus those words full effect given
them without giving the commissioners power to In
crease valuation. As this construction also conforms
~ what has been hitherto the policy Of the law in
assessents It is to lie assumed to conform best with
the intention Of the Legislature, where there is not
clear intention TO the contrary There is also strong
reason for retaining the law 1t is unless the isw
should be amended in other respects While the books
are In tho hands ri the