The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-07-15
BOARD OF SUPERVISORS.


Mr. JAMES T. BRADY'S OPINION As TO THE UNCON-
sTITUTIoNALITy OF THE ACT OF APRIr, 1859.
The Board OF Supervisors met ast evening, President
Purdy in she chair.
communication wss received from the Comptroller
transmitting statement OF expenditures for State and
county purposes for ,h fret half fscs year. ending
Jure 80, amounting 10 s2,ol4 27s %. Referred
IBE TAX COMMISSIONERS.
JANIS T. BRlpy submitted voiumnous opinion in refe
The coDsutioaaty Of The Of April H. 1889,
resive ~ taxes and asstssnenie the county of New
York. hefoiowipg is an aDhtract ef the document:
L. The "Sayor alder nen aud CohmoDsty VI the city
Of New Yoik" Is the e Of mualcipa, corporation
which originally essabi!shsd by the Dougm charter
OF 1Gs6.
9 me county Of New York is separate poll.
tca organization; hs boundaries originally inuciag
tbsn the mis OF the city although at present CITY
ard county trfi'oraiy toe sans tie relation OF The
CITY 10 the county the toa OF Buffalo Erie
county or Brooklyn to Kings county.
g. lne charters OF city have always proriied for
officers essential to the city government In the Donean
charter included Z" chamberlain" treasurer;
IN the Montgomery Charter sixteen assessors and aeven
collectors. Ihese were all exclusively city officers.
A. The counties of the State are enumerated land their
limits defined in the Revised statutes. Each couoty u
body corporate" with prescribed powers aud dutiee,
including capacity 10 and be Sued to hold lands,
&c ana to Dispose OF, regulate amt use ils Cor,
porate property. These powers, &c. can eaiy
be exercised by The Board Of Supervisors
OF the county aud among their dues s the apportonen'
OF taxes their equalization auipgGt the several
The act of April H. 1851 organized the Board
Of Supervisors for Nes York county. rne hna1ciai
Ccer Ii the 'GCupty Treasurer the Chamberlain OF tue
city being designated sucu Tor ire county OF New York
Under constitution Of 1916 the power of taxation
ultimately exercised by the county or Judge Elgles
remarked ia The People vs.. Brooklyn (4n Comslocg,
page 40, The power OF taxation the OF ap
rotonng taxation are identical and insep.abe. Taxes
cannot De laid without apportioamelt "
g. The act OF April a. 1852 authorizes tho Comptroller
to appoint three commssoness Of taxes and
for the city and county Of New York; to hold Office
five years at annual salary OF So 500 eacn, payable
OFT Of the county treasury Tins board is 10 appoint
"deputy tax commssoners and Clerks The details Of
the scheme then arranged: the whole 20 be county
charge The inquiry whether this conierriBg OF power
tire Comptroller conflicts with tho State constitution
which provides for the election Of county officers by the
people their appointment by tie Supervisors other
'scounty oicers." Inc Comptroller city Officer and
the commissioners county officers he cannot appoint
then acts or the Legislature 1850 1857 provided
for the appointment OF tax commissioners by the super
visors.
g. In officer performing duties for the county, and
thorzed to demand payment for his services from the
county is clearly county otcer lnls Ia sustained py
VARIOUS legal decisions.
seefos quite clear then that the Legislature tran
scendeo ts powers in coniernDg officer Of munc
pal corporation authority 10 appoint officers TO administer
the tax a1h Of the State q county
Conclusion Ny conclusion is tina, the act Of April a.
1858, is for The have stated unconstitutional
lar 10 relates TO the 20 ser Of appointing tax commits
snnefs and in all desis dependent upon connected
with the exercise or that power by the Comptroller
NEW YORK, July a. 1869. JAMES /. BRADY
Supervisor KENNEDY objected the reception OF the
paper. Il should have come through the committee on
the fupiecl, and direct from Nr Brady Jnis was
waived, however, and the pager read
Supervisor Kennedy remarked that he was well pleased
With The opinion for u still held the commits ,ooeTs IN
power, ana no cficer or eody IN the county could re-
move theIo until The Legislature could take mold Of
matter again.
Supervisor vooRns saii this was the opinion be Ind had
ot TIC question He concerned the "rascayr action OF
the Legislature n'meddiog wo these matters He, how
ever, was 10 favor Of gong and connr ming the tax
books.
Supervisor Blunt asked where the books were The
boos and the roll presented here not received
pehopg motion TO lay them the liable Attn, but
yyer he
supervisor TWEED sad they were, OF course In tho
hands Of the CLERK.
Tx ASSESSMENT ROLLS FOR 1859
The following resolution WIS offered -
ktsolyed That the rolls of real ard personal
estate OF the Gferen wards 1859 be referred 70 the
Ctmmuee on Annual Taxes and that said committee ex-
anime and ascertain whether said rolls OF real end per-
pn. nave peen prepared in accordance With law
that said committee have power TO send for persons and
papers, and that said committee report their opinion
thereon at an early day; nothing herein or action
tnereoD Snail DC deemed W acknowledge pernons
claiming be tax commissioners have been leyallv nm
pointed.
Aftr some discussion, the resolution was adopted
Supervisor KENNEDY presented o. reyolutS>n that the
Board proceed To select two papers which 10 publish
the session lave. Lost by SIX 70 six.
Supervisor TWEED presented resolution that the Oor,p
treer draw nib warrant In favor Of Ar H-a1y for $3.50
for sb opinion on the Tax Commissioner sub.t
supervisor BLUNT opposed this. Mr. Brady only quoted
tne law. IL was JOB only or about three huuys
Supervisor VOoIrs favored the resolution He Thought
the money well earned. The resout On was adopted
by nine TO three.
The sherin's BLISS $50 24for the quarter. was or
dered 20 be paid.
Supervisor Blunt presented biz minority report aeanst
the proposed appropriation of St9C 900 for be 1lnnis
soners Of Record 10 complete Contract 70, the Rge
ter's Office. Laid over.
The Co'onero' siis--amountrg TO 5000 so, for Vi
quarter ending June 3o-Terc ortcfeG 70 be pad T .