The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1858-03-22
The Assessment Laws OF New York.
CONTROLLERS Osr1cs, STATE or NEw yoHx,1
ALBANY March 20, 1888. !

AIiASh, DLAico 1910.
To tie Honorable Ie Sssals.--
In compliance with resolution OF The enats request
laws would ent to cquaae the taxation Of real ana pc
soca property, and to sugges g. srerdmert by ba o.
e.hsrwEe, which ! ne-t asola e1peS.snt,i nsve me
BY the assessment laws now In force between real and
personal property without foundation IN princpaa an
unjust 70 the cizeos Of The State The statute requires
real property to he assessed at It's value without deduoa
or dmnu.oc whilst personal property to ts assosso6
c: is vauo, after deducung tho Just debts owing By
tao Of Tie property I am enable 70 zee ans
for this Discrimination in favor OF perscrs,
property. The expenses OF government. Incurred
II protecting II arc vastly more than real properly
large portion OF c-imes are committed against il, and No
ibcoDsderabe share Of lakes annually levied and paid BY
and secure the rights OF rosA Who and trano in H.
and yet. Ct policy which has heretofore rovailod.
laT tho greater portion has eltfe,y escaped taxation.
seems TO tina, the just ac only equal mode Of taxation
Is 10 assess property wherever 10 found without regard
tc circumstances the Liabilities OF the ThJee
vho purchase hold property should receive subject
20 tbe right or the STATE to impose burdens
deemed necessary By the Legislature to secure TIE dos
and proper administration Of the government; but the
imp1silon should be general Reasonable md e1uaoos
partial or oppressive.
Why should the far who farm worth $40 oos,
upon which he 50 coo be assessed the full value Of his
property, whilet the merchant, ei!ary situated with
stock of goods worth $40 eco be only oaehak
the value OF MS property Or why should the broker
cage taxation upon hs nolss and mortgages viii the an
fortunate owror Of house and lot entitled TO no such
cxsTnri.ob2 rs government protects oil to property u
the czeD 20 IN return should exact al equal conTrbu
ton from al AID especially should not exempt that spa
to prosSo. II Ii Sometimes urged that BY The proposed
cSapPe property will be doubly asseasei Grst iD uhs
bands OF the owner sn1 again l, the hands Of the crei
tor II this position IL true, 1t equally applicable 70 real
properly The oTner is assessed for It's fun yiae,
AID the holder OF acunbronce also ssscssod for its
smoun., so thai IA proper 70 make deduction IN TIE
one case, II is clearly 30 IN tae other
But do not think the position can be main
assessed in any lawful view OF the subject Tue
debts which a man owes are property IN tho
Ere rni-Fs 10 ia regprde
they are protected a. such. bought and sold and rars
United as suoh Government, has authorized the oresiioa
q this kind OF property sld has furnished the most am
pie facilities for Increasing, regulating and protecting ~
has even gone 30 far as 70 make these promises thu
Gates insist IL the ssfest ia te world How II be said
then that they ere net property for the purpose Of taxa
the promises deposited in the Banking Department
part 81 the canals because they were issued 70 borrow
nieneJ Tor heT ccnsIu:iionS 10 II true that moragc
UPON is tho farm itso any portion OF 1t, TIA
liabilities Of the merchant portion OF his stock Of goocr
IN 10 legal sorae car this be claimed The STATE Stocks
mortgage notes and other chcses N action created and
made pco9orty by and IN pursuance Of the laws OF tho
state. and as such are liable 10 texson II new pro-
mLsos based upon thcee already existing sad multi
Piled 70 any cxcn,, they all lawfully authorized pro-
rcrty Tho objection, any exists az .icsi tho Laws in
vcs.rg them with he attributes OF property bat thoso
who create and them escpped from denying their
lawful character. They have right 70 avail thems,ves
&c the authority OF goSe,rrcn so Gar rs they are bcne
cited by Il, ard then acmp. cscapc burdens which
necessarily result from ic- acts; or in other words
raaa has rsh, 70 his notes os thousand d
Of the laws OF to ate sSd cn degy that they pro-
pSsI ard ns, r,st Eey shooH ae dedge!sd iIGta sa
ether Estate Nhen becomes necessary thus 70 tsd5sng
them for pur Of taxation Tadeed dc think there
il any phase form Of the credit system which entities
" The special bounty Oh he Saia.
Not only arc many Of the frauds, frgcrles larcanss
and ether rascsliues which prevail tss land oharys-
able TO It, but the pocurisy revuons aad Consequent
bankruptcies aid pubic and private distresses -
CLIMATE fruits Ire System may be- and probably is,
necessary ev but IL in the Shcst degree unjust thai
n voires should be exempted nom tho burdons wh.oh
all should bear aSe rs anotcrousfac., that practically
atee portion OF the personal properly Oh the state O.
clpcs taxation. Tho devices aud fraudulent practices 0f
oso nDg rorsonai property to escape sxaton are 10
slbo 10 procure Tho assessmenl or sach property us
pcscn btatrto maxcs ato. It Ia believed, however,
That To removal or the inequality nov exBLDg will
enable public ciccrs crtrustcd with hL duty 10 rcmctI
The difrty, and that very large amount viii be added
70 the agc1eEa.e valuation IN The state.
Taxnt on bears too heavily upon the agricultural Inter
cats and upon real property, and am OF tho op1ion thai
this injustice should 60 longer be tolerated
II e. aso srggoSted that more thorough Assessment q
personal property viii be secured by requiring asscsors
70 separate goods and chsites from chooses in ACTON and
70 make separate valuation OF each
submit herewith draft Of a bill, which, n adopted
By Tho IAgrsla,uro WILL 10 my Judgment, remedy ina
great ccgfeo the defects above rofrrot TO hspcouahy
sgbmtted, ). CHURCH, Comptroller
rrvrsrD STATUTES X rytLrros rux
WINCH AGREEMENTS AEr TO 1E MADE AND TIE
TLe People OF New York represented In Senate
See J. seclon nine srtcie two le Of chapter Iees
Of he rst part OF tie Revised sucs amended to rvad
They sh.l prepare RON in which ss,y
best information IN hcir power
h n as Gwn sS or Tar s5 q M e taxable nA.
In The second column the quantity Of land 70 be taxed 70
n sc third column The fun value Of such lsnd sccod
.s 70 Ae definition OF the term Aai AZ given In The ar We
u &c fourth column The fup value q al the t.rssls
household furniture goods and chses owned Possessed
by cuch person. excepting ouy such property Is By sv
In the sfh column The m value Of all the s.sele sccss
in mopeye corporations and public stocks deo due fro
debtOrn whether bonfW