New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1855-06-26
MUNICIPAL TAXATION,

MUNICIPAL TAXATION.
Among the other "blessings" of our Govern
ment we may reckon the tax-system, as admin
istered in this City. In each Ward there are
two Assessors elected for two years, and whose
duty ii is to fix the values of all the real estate,
and the amount of personal property held by
each person in their respective Wards and liza
bic to taxation therein; and upon these values
and amounts the Supervisors afterward establish
the rate of percentage to be paid by way of tax
into the City Treasury. The Tax Commits
sioners are Board of three persons, established
in the year 1850, chiefly for the purpose of max
ing offices for three gentlemen at the expense OF
the taxpayers. 1t is their business to super
wise the Assessors, and to correct errors in the
assessments. 1t has been held, however, by the
Courts that they have no right to Increase the
valuations of real estate as fixed by the Asses
sors The power of the Assessors and OF the
Tax-CommissiOners combined over the fortunes
of every citizen is omnipotent. BY systematl-
calIy increasing the valuation of his property
from year 10 year, they can ruin any one
Already az we are told, some OF our Oldest ana
yo1thest citizens have sold their real estate
and fed the City rather than submit to the tyr
amy of the system. Every one must see how
liable it is to abuse. Numerous instances have
come to our knowledge in which property has
been valued far beyond what If was worth, and
of course has paid taxes accordingly. This has
arisen, we are inclined to think, chiefly through
the ignorance and recklessness of the Assessors
Lot from corrupt motives on their part
So far as the Tax Commissioners are con-
cerned, we believe that up to the present time
thew have acted fairly and tOlerably well. They
have committed errors, no doubt; but when the
nature of their duties is considered, aud that
they are all to be performed in the short space
of thirty days, during which period alone the
books remain open for examination and correc-
ton, it is not surprising that there should be
some shortcomings on their part.
But the Assessors have done many things
which are beyond comprehension. BY way of
elucidaton we will give one or two instances:
On the south east corner of Park-rOw and Beck
man-street are two let's of ground running
through to Theater-alley, and belonging to
the same owner with an area of about 1920
square feet. They were assessed last year at
ST.. 600 This near the radiation Of The same lots
is reduced 10 S32, 600. The same men who made
the assessments last year are still in office, and
they act under the sanction of an official oath.
On the northeast corner of Fulton and Gold
street are three lots of ground containing an
area of about 800 square feet. These lots are
assessed at $4,000 the valuation has been
slightly increased since last year. 1t is well
known that there has been general increase in
valuations by the Ward Assessors since last
wear; indeed we have heard of many cases of
unproductiye property, the proprety of taxing
which at all admits of grave doubts, where the
valuations have been doubled. The value of
the buildings on the two parcels of ground
aboye-na is about the same The value of
the rental and Of the fee of the first-named par
eel we believe 10 be about double that of the
second.
To show that in the opinion of the Assessors
the value of property in the Second Ward,
and particularly on Park-rOw, has not diminished
since last year, their books exhibit an increase
of $685. 600 in that part of the Brick Church
property which is occupied for secular purposes
on the corner of Park-row and Sprlce-st. The
area of this lot is about double that of the lots
on the corner of Fulton and GOld-sts and it is
taxed at $685. Thus we see that in the
opinion of the Second Ward Assessors land on
the southeast corner of Park-row and Beck
man-st. has diminished in value more than one
half during the past year. Land on the next
corner north has nearly doubled in value during
the past year; and land on the corner of Fulton
and GOld.sts is worth about double as much as
that on either of the above corners.
In small and yrtuous society we have no
doubt that lhe present system OF assessing taxes
would be good one; but in a community in
which prize-fgbters, braves, and political bull
lies are elected to Office, we question the wis
dom and propriety of the system. There is no
doubt that one competent man, with a couple of
clerks at $1,000 year each, could do the
duty of the present forty-fcur Ward Assessors,
much more chesply, much more perfectly and
We trust we shall be treading on no ones toes in
sayiDg it-quite as honestly.
STATE CENSUS,