The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-07-18

black republicans; and there is none who laughs
SO heartily at it in his sleeve as the cody Super
intendent. The resolutions of the Police Com
missioners are the most arrant hypocrisy, for
they know that neither they nor their pious
Pillsbury can carry them out.
The TAX OFFICE IMBRoGILo.-The Super
visors submitted to a well known lawyer the
question as to the constitutionality of the
law passed last session placing the appointment
of Tax Commissioners in the hands of the Comp.
troller. 1t was understood on all sides that the
opinion to be given should go into the whole
merits Of the case, not in the manner Of an argu-
ment one way or the other, but as decision or
advice upon which the Board could safely base
its action and determine its responsibilities. The
opinion has been published, and it is held that
the Comptroller, who is city officer, cannot be
empowered by the Legislature to appoint the
Tax Commissioners, who are county officers. 1t
would also seem to appear that while the Comp
troller's power to appoint Is void, the power of
the Supervisors is expressly repealed. There is,
accordingly, but very shattered basis of law
left under which it may be dubiously assumed
that somebody may have authority to apportion
and assess the taxes of the county. Convictions
of the legal gentleman referred to on this point
are not given, nor is any course indicated for
the Board Of Supervisors. But resolution spe-
cial'y referring the matter to a committee, with
power to send for persons and papers, has been
adopted, indicating that serious and unusual
proceedings must be taken before the tax rolls
can be confirmed.
1t would now seem as if the parties concerned
in procuring the extraordinary change in the
mode of appointing the assessors of the county
were aware Of the Illegally Of that proceeding,
and that the Comptroller in reappointing the old
Tax Commissioners did an act which in bis esti-
nation the circumstances of the case compelled,
against strong personal antipathy, which be
frankly expressed with regard to the individuals
whom he 80 reappointed. It is currently given
out by bis friends, as an apology, that different
procedure would have probably vacated the Tax
Office, without leaving even the color of autho.
rity anywhere to give validity to the assessment
rolls. 1t is assumed that the Commissioners may
be sustained on the ground that they are holding
over until their successors shall be appointed,
and that this colorado authority, derived from
their original appointment by the Super
visors, may carry through the present as
sessment rolls as in advance of judi
cial question being raised. The extent
to which the effect Of the repeal of the law ope
rates is only to be inferred from the opinion.
Whether the power of the Tax Commissioners is
really void with respect to the present tax rolls
or only go with respect to any future work ofthis
nature; how far the salaries, and the duty of the
Supervisors as to providing offices, books, &C.,
are affected, has not been given out. But If all
these are only contingent provisions for off,
Gals who have never been created (by the
Comptroller). the de fdcto possession of Office
ana Capacity to hold osvr may De very unpIv
titably affected for the incumbents. If the power
Of the Supervisors in the premises is abrogated
for appointing, how shall it stand as to providing
for salariess
1t is probable that conclusions of the ad.
vising counsel have reached farther than the
published abstract or the document as entered
upon the minutes Of the Supervisors. 1t would
be useless, as well as quite at variance with our
rules. to suppress fact which in reality is 90
well known, that the opinion as rendered did
cover all these points. 1t is currently stated that
the opinion, like the COMPUTATIONS of Franken.
stein, presented 30 unexpected result to the
Supervisors that they have been Influenced
to hide the real state of the case for
fear of reaching only the one result
the overthrow Of this years tax levy-with.
out any chance of remedy short of another
int ~ <Ln
far this may be 30 we are not exactly able to
say. but in question 30 vital to the public in
terests 1t can only serve to screen the reckless
ness Of the originators of this law to mutilate
and suppress the document in question.
The Supervisors have proceeded with a well
advised precaution thus far and whilst they NAV
properly take heed Of provoking any unnecessa-
~ disaster to the tax levy through the assess
ment rolls yet it is to be hoped that their over
weening. conservatism shall not be made use OF
to prevent full exposure of this extraordinary
enactment. We are aware tina. powerful pres
sure has been brought to bear to suppress the
whole Of the opinion, which the Supervisors have
not regarded. The document is public property.
and from the mode of its introduction the public
are entitled to it entire. In fact there are pri-
vate parties who are ready to step into the place
Of the Supervisors and open legal proceedings
on their own account against the Tax Office,
They have possessed themselves Of all the points
and will not be deferred from bringing matters
to q test in the courts. Indeed, as the Tax Com
missioners are divided among themselves and
as two of the three assume to act independently,
and without meeting with the third, those of the
old assessors who have been in this manner re-
moved will sue for their salaries, and so bring
up the old question; the Law requires the ac-
ton Of the three Commissioners. Let US have |
the rest Of the opinion, and know exactly where
we stand |