The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-06-22

Supervisors passed resolution At their meeting
yesterday making provision for the employment
Of counsel to examine into their responsibilities
with regard to the Couptroilers appointment Of
tax assessors for this county. Tue necessity Of
such course on their part il y severe rebuke to
the reckless, selfish aud meddling policy which
is constantly manifested III the legislation ut AL
papy with regard to this city, for purely personal
or partisan ends. The Board Of Supervisors en-
Joyed the confidence Of this community, aud
wen ia party liett, there could be no reason
sooanced for depriviny them Of the control
Which the law gave their Board over tae levy
And apporiioDneut of taxes. A lucrative bar
ssin for private proht was the most pal pable rea-
son bcb could he offered for the change, aud to
bus end the most important rights and prl-
e'ieges Of the city and couoty have been reok-
,essly tIfed WITH
AS The action of the Supervisors upon the
natter must make il subject Il general stteu-
Ion, glance at the points which they present
tbcir report will prove Of interest. Iu as
-uming that the Comptroller has 10 right uuder
DC constitution to appoint assessors, they cite
he second section OF the tenth article Of that
instrument, which says
all county officers whose election appointment
ptoolded Tor oy snail oy
ne electors OF the respective courtes or appcated Oy
ne Bca'os OF super other couaty authorities
Soe legislature small direct
To this it is answered that an assessor is u
;ity officer whom the Comptroller could ap-
point, but If be were county officer he could
,lso be appointed under the direction of the
Legislature 10y the Comptroller, because under
be new act Ibe assessors duties are conferred
upon board of commissioners and their depu-
les who, in all but their change of name, are
The usual county board OF assessors. Ga the
latter point the decision On the consttutionallty
Is quite specific, and says
at is not enough take of the provisions of
his section that the names Of existing Offices when the
constitution adopted after changed py
act OF the legislature, or that their fun ons co0raby
modified The constitution regards substance, and not
mere form" "fbe supe ,ntendent, captains, &c,
officials Of The Same character, possessing substantially
the same powers aoi autnorizsn to exercise tho
functions as those heretofore existing, under
different names; aud, appointed for the city of New
fors, unconaeced with the oher territory annexed it
oy h they should have been elected by electors
Of the CITY, Or some oivso1 Of IT, or appointed by soma
authority VI the Guy"
The decision, by the same court, in the case
of Conover, affirmed this principle, and its ap-
plication to the new mode of appointment
of Commissioners Of Taxes is perfectly obvious
In view Of ano her decision Of the same Court
town Of Monroe, case cited by the Supervisors
from the reports Of the Court of Appeals. The
opinion was given where the town in question
was sued for a.wrongful assessment of taxes, aud,
like the preceding, is from Chief Justice
DEMO-
The imposition and collection Of the public burthens Is
essential and important part OF the political govern
ment Stale committed part Agen-
cy officers appointed by local divisions called xns,
part 10 officers Of tho countess upon reasons Of
economy ana convenience, anu the official macnloery
which organized within tue towns and counties pu0
the that part Of the 81 stem
hcn by the State officers residing the
government and whose operations embrace the whole
srae. 1t convenient arrangement TO have the asses
chosen BY tie electors Of the towns within which
to perform their duties for the reason that the
people Of these small territorial divisions viii be
lsey TO know the qualifications OF those from among
shom the selection Is 10 be made When chosen, they
pubic officers truly the highest OIL sal function
Their duties respect the
strictly corporate interests Of the their
lands ana their corporate personal property,
TO make, their duties Ii nted to their ELECTS
the lows as political bodies Toe description and vaua
Of property purposes of taxation, which they
required TO make, form tac bsss upon wa ca the State
county taxes imposed, aud although money Is
she towus the purposes for which is to be employed
much public those for w1ch tue state and
~ expended. of opinion, therefore, that
and collectors Of taxes Independent pub
Inc officers, whose duties prescribed by law and that
they no III any legal SENSE the servants Or agents Of
the town.
There is no argument which could be cited
with respect to the ward assessors, showing that
they were city officers, which would not also
apply to the Supervisors; and where they have
stood, even when the Aldermen were also elect
ed Supervisors from the several wards, may be
seen from still another decision of the Court of
Appeals
LII case Of Halstead Va. the Mayor OF New York
@ ComstoCk, 438) it expressly laid down-"Tne
Board Of Supervisors ana the Common Council In
theory two separate independent bodes responsible 1t 10
ue common constituency but IN no sense the agents
Of responsible to, each Other The fact that in the
city of New York the two bodies comprised princi
pay Of the same persons cannot change tho relation
which sbey sustain w each other"
What more can the Court Of Appeals say!
New YoRK-There is not, perhaps, in the pom
derous machinery Of the city government more
important department than that devoted to the
administration Of criminal justice, nor one where
energy, industry and practical talent have a
wider scope for their development than the
Office of public prosecutor. And the election o.
a man possessing these qualities, coupled with
stein integrity to that position, is the suress
guarantee the citizens of New York can have
that their property and persons will be pro-