The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1854-07-23

require from him en- equivalent therefor, by
laying upon his capital the same contributions
which our own citizens are required to pay for
the common benefit, notwithstanding 1t suits
his convenience or pleasure to Tx his domicil
just without our borders.
But in the exercise of the power Of taxation,
and in it's superintendent, considerations Of ex-
pediency do and may properly influence the
Legislature in their enactments and It is emf
nently desirable that while equality il to q GER
tain degree sought, uniformity in the rule OF
taxation should obtain, and IL may often be true
that what 10 upon the whole best for the state
results in q seeming iDequity as between indi-
viduals OF inequality between particular ca
sea- while comfy towards other states may
also be properly regarded. Thus, II the
Legislature were to tax the personal prop
erty Of non residents, consistency and county
would require that the personal property
OF our own citizens employed on invested
out of this State should be exempt from taxa
ton here So The policy Of the State may re-
quire that non-rs sidents should be encouraged
to bring or send th.ir funds to this State for
employ ment or Investment, and our community
may realize thereirom in other modes advan-
tages which in the end fully compensate for the
immunity from taxation which il accorded to
| them. But it is unnecessary To pursue this
| branch Of the subject The enquiry is, in this
| tribunal. not what property might equitably BE-
taxed. nor what property it is expedsent to
| tax, but what property ia by law taxable p
wnat has our Legislature by its enactments
| made taxable?
| And on this subject have no doubt that our
| Legislature intended 10 recognize, and have
| rtcoen zed and adopted in reference TO taxa
| toni the general rule that personal property has
no situs-that it follows the domicil OF it's
own er, ard that the incidents to the ownership
In This respect, as in many others &c. 6. the law
] Of its distIibu ton on the death OF its owner,
/ and m nj str 1v pt -
| its Iransie, by assignment the ri hts Of credit
| ors thereto under atiachment, after such
assignment, and the hke), arc governed by the
| law of the domci
II Is true that the first ction OF title let Of
| chapter Is, part LIST, upder the bead OF Pro
| perry table to taxation,' declares that ELL
lands and all personal estate within this State
| shall be liable to taxation"
| with certain specified ex-
cepiions rot material to the present enquiry.
| But when this s read in connection with the
generally recognized rule above referred to,
that personal property has no stas apart from
] the domicil Of the owner, which in substance
imports that personal property is not within
| the meaning OF the statute "within this State
unless it's owner resides here it il entirely con-
| sstent with its exemption from taxation here;
| and 10 my mind the subsequent provisions OF
| the same chapter show that such was the mean
| ing Of the Legislature.
| person shall be assessed in the town or ward
| where he resides, when the assessment is made
| for all personal estate owned By him. This
/ may be said to imply its converse, that no per-
son shall be assessed in any sown or ward in
! which he does not reside.
! Again, in prescribing the duties of assessors,
| section O. article 2, Of same title directs them
to prepare an assessment roll, in the first col
| umn of which they shall set down the name Of
| all the taxable inhabitants of the town or
ward, and in the fourth column the full value
Of all he personal estate owned by such per-
son. Section II provides for separate assess
ment of lands belonging to pon- residents, but
| no provision is made respecting personal pro-
| perty owned by person who is not an in
| habi,ant, thus showing that no such assessment
| was contemplated, and no duty imposed upon
the assessors In respect of the personal estate
| Of any such person.
Section Is prescribes the oath to be taken by
| person assessed, and which oath shall govern
| the amount Of assessment and this, as y ell rs
| the ether sections above referred to, make the
| taxable amount embrace all personal proper
| owned by HIM. This shows that no regard
| whatever Is had to the place where such per-
sonal property may happen then to be it is
| treated rs in the possession Of its owner.
Surely ii the assessment was designed to en-
brace property of nonresidents which might be
found here, il would have exempted the pro-
| perry Of residents which might happen to be in
| al other jurisdiction, for the Legislature aim
ing as we must believe they would, to enact a
just rule, would undoubtedly assume that just
rule here would be justr rule, andwould be adopt
! ed, within such other jurisdiction; and, there's
fore, II the taxation of the personal property CT
| nonresident was proper here, the taxation OF
| the personal property OF our citizens would be
| imposed there. And hence that if we tax non
| residents here, and tax all the property OF our
| own citizens also, the latter would be taxed
I twice on the same subject
And, moreover, if the personal property Of q
| nonresident is taxable, in what town, ward or
county is it taxable There is nothing. in the
statute which can answer this question, and for
| aught contained in this statute, the property of
! n nonresident of the State may rs well be taxed
in Buffalo rs in New York or in Albany, and as
well in the latter place as in either OF the
former. No par of the statute, either directly
| or oy implication, makes personal property tax
able in the town or city where it may happen
TO be, whether it belong to n citizen or not.
And, finally, there is no clause which makes
IL the duty Of the assessors, or which gives them
| authority, to insert in the assessment roll the
name or personal property of any person who
Is not an inhabitant of the town or ward ex-
cept 50 far as the provisions in relation to the
| land of non residents require that land so owned
shall be tayed-[ses Van Rensselaer, VS.. Cot
trell Read, l29,. below referred to1 -neces-
saTy to jurisdiction OF assessors over personal
| property that the owner be an inhabitant Of the
town or ward, &c.
Whether it is wise and eypedient, in view of
the mmense amounts of personal property en-
ploycd in this city in the various pursuits Of
trade, commerce, navigation and manufactures,
by persons who have their residence Just with
out our borders, that the State should subject
it TO taxation for the relief of orr citizens, anr
| whether q that end they should make the car
| rying on ~ such business here as sufficient resi-
dence or inhabitancy, to subject such persons to
this tax, is question exclusively for the Legis-
latare. Thew no doubt OF their power, If
! they think its exercise viii upon the whole be
| useful and proper. IA the law now ia, such
persons are not inhabitants, nor, in my opinion,
taxaile ~ such.
should not have deemed 1t at al necessary