The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1856-08-23
rne central Palk appropr.as,on.
..poKrASr OPINION on THE TAXATION OF THE CITY
sTp THE POWERS or THE EoARD OF SUPERVISORS
Z -'-9l1lE9 w - = NJ HI-4NlNs
Before Hon. Judge Whiting.


AND THE POWERS or TUE EoARD OF SUPERVISORS.
SUPREME cousr-sPEcIAL TERN.
Before Hon. Judge Whiting.
sAegdrG $. Nood onI O.k,r5-rhe plaintiff rho
y the Ccurse Of the Corporation OF the city Of New
York, and head Of q the departments OF city
government, ii his Individual capacity and OF the
nx payere as well 81 Its behalf as On behalf Of "a
e,her ooIporatos and tax payers OF this city may
affected by the subj c. Of hts complaint complains
thai the defendar' his associates, who compose tns
Board saFoyvseI Of the city aud County New York.
did Application Of certain persezs who Claim
be Commissioners Of the Central Park, he eleventh
day OF July last, Resolve That there shall raj seA
BY tie estates, real and perssna OF the free
holders inhabitants sad residents according
law, fead situated within the city and county Of New
York, 10 be collected according 10 law, the Of
$500 200 er the mpror Of the Central Park the
name to Be expended under the direction Of the Commas
esopers OF sad park"
That the SAID resolution passed by y vote OF four
teen The Affirmative and elgh in I've negative OF said
Board Of Supervisors and that they threaten arc
pass further resolutions orderi ~ and drecR
the Comptroller 70 insert THAI the tax levy and
sor the collection o. taxes * said city, in sd
d,on e OF So s47 $50, which the Supervisors
empo~ertd by The sc Of april y, ie5d. to order to
be raised.
Thai the Supervisors only the power levy
and collect said taN, but authority % permit the to
be expended under the direction OF Fernando Wood and
Joseph ). Taylor Commissioners OF tue Central Park
and the plaintiff alleges that ne y spprehensye that such
resolution ay be carried .ato elect aud ays Tor an in
junction that the resolution nay be declared void and the
injunction be made peIpet lal. Plaintiff N person
%ssrSc, when this complaint was presented TO
me- grased temporary injunction, and "a order upon
sha asfsnhans 70 show cause why shonlt no. DO
hnaed until the nnai hearing.
me MAJORITY VI the boafd OF Supervisors woalt be aoe
sosbcw ssEi5aHce Of authority their part up
hold such q resolution or that they would not have At
tempted 10 exercise SO delicate and important
successful IN adding that anasnt q the suR author
ised 10 be raised By the Legislature q The state, might
have zee parted the collection o. the legal tax
With city already Duribened with sixteen millions Of
debt, with legsat hortty to TIE Board OF superb
70 rase ~ tax about sevcn millions OF collars for
the year 1889, the addition Of such UPON the al
ready r0urthcned taxpayers required unauthorized
by law the lneie It's sufficiently vigorous
declare The face OF free people tina. The end should
justify the means in the excrcise OF doubtful power
The calsmtous consequences 10 the ia the loss ofs
Of inability meet engagements
by reason Of is failure 70 collect the legal tax detray
the ordinary expenses of the government should have
rduced the majority Of this Board OF sup rvsors TO
have locked at the Consequences 70 foow Their act
the public moneys can be easily taken out G. the pub
lie treasury ard souandered without Just responsibility
naysars appropriation can be Withdrawn By irrespon-
sible heacs OF departments six months without jas
Accouptablty une that the taxpayers should know
thai their money cannot be Illegally taken from tueir
pockets tor any such purpose.
TN the return day OF the order appeared
behalf Of the d Lsants to sustain this bold and startling
resolution.
Ny excuse for giving auy for continuing the
njunctoa Until the nna hearing be found il the
novelty OF the effort Of The majority Of this BoaId of Sd
pcrvisors.
TIE time h,ve been able deyo the question has
led ne 10 the conclusion that any tax payer behalf OF
himself and other lax payers may ask the inierposon
q this Court proper case whenever his their
interests are likely TO be inurousy affected by any
son or corporation. or other body OF persons acting
pretencing 10 act by lawful authority, when h
power property watch the law does give them
when they beyond the line Of their authority and
fringe or violate the rights Of others or when they attempt
70 abo TO exceed their powers by ievying tax
by mapps ing beir funds By applying their funds
their credit object beyond their authority
whenever the purpose Of such body II carried out,
would constitute breach Of the OF their duty
the appropriate mode relief any such case is
Wholesome, whenever would be prejuccal TO the in
power might choose TO interfere and would be strange
anomaly in the Law il such jurisdiction not
open ana reaay y sxere,se suen power % keep
Regents Canal Company, Coopers 70 cases. u. River
Dun Navigation Company vs.. Midland Raxay Company,
Craig 2Ss. Attorney General va. Forbes, 2 Mylne l.
Craig l2a Daysvs the Mayor, &C Daer, sol. Roose.
veh vs. yarnum, e al, IL Howard +. r 400 Tue
Chemical Bank rs. the Mayor, &C. d., 477.)
The power Of taxing the people and their property is
essential to the very existence Of government may
Ieema;ey be exercised b. every state The objects
which II IA applicable 70 the utmost extent 10 which the
ls ,S@ n 70 y 81 ad ns 9p y G
structure Of the government itself exists in the power
to make the laws. The Legislature, Ia imposing II acts
upon It's constituents. Here u supposed, lay the
security against excessive taxation
Az tie expenses Of the State could no, be limited the
people have not 10 their fundamental law, prescribed |
any limit 10 the exercise o. tbs right
They have chosen 70 use Il, u not on the purity or
trion at least tie interest OF the legislator, and
the influence Of the constituents tie ge
10 guard hem against abuse.
The right 10 ay and collect tax = Inherent in, and
o. the highest attributes o. the sovereignty OF
State, and is extensive 20 that 70 which Is Incl
dent hcCulogh the StG.c ef Maryland, Whea'oa,
SIC; 0seOcd Blake, Foster &c. Iecple ex rel Grin
We. Tie Mayor d Brooklyn, Com 4ts.1
Th5 power 70 make tie laws : legislative. The tax
must DC imposed and the means 70 collect given by the
lavS they must TX the amount 70 be collected AMI de-
fue The mode K which shall be ratsa, and the things
subjected to L.
Z. accordance b this view Of he subject, TIC Legs.
larre with whom the taxing power exclusively belongs
has an rtny IMPOSED them and authorised ana provided
~. 49, -. wa, so.,. from tie earliest history
~ ~, ~ = $40 $40 i, = ,1s nrssent tine
vi ~, ~ $40 ~ " ~ pVe % a. fo.s,o ,ts u,,be
whe.neI IVY uaNV w 49,. y 49, :, ,,,,5rc
rrg y th.suel Ivy y -. w" go AL n
10 aec uon hoN " u.le - 80 ga N VIZ OV'e -
eulrnN ~ ~ lcNy w. 20 y 1920 -, 49,,
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