The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-06-16
III. exact amour. which each person shah pay ds.er

the exact amount which each shall pay deter
The power has never before beer claimed by any mu.
pcps corporation this Of levyrg assessing
general tsyee The county Of New York has had nde-
pendent jurisdiction Of thus matter the org auzston
o. the state government ana liz dvsion into counties Ia
1887 the MAY Recorder and Aldermen ordered TO
be elected IN and for This county us s Supervisors the
right TO levy under the charter authority OF
the royal grant Of franchise AND powers BODY polite
was, ANY existed, superseded by the great prnei
which the Revolution established the right " the
people 10 be taxed and governed by themselves rns
State by authority of Legislature, and through the
seepcy the oca Boards ofSupev eors according
oil of rights, can alone have power ana jurisdiction 20
levy 'aAes The provision IN the ninth section, eighth
article of the constitution, it is hardly necessary say
has reference o merely local corpolt
and their restriction Within equitable limits, Such
the dec sion 10 the suits against he city Of Brooklyn, in
the Flushing avenue difficulties. In short that the juris
dcon OF the county and of the Cor poatou Gave dsn
ty IN Law, recognized and manifested ia every sed
ing and form Of then respective organizations III
members sitting la this Board TO day beeu cast
10 heavy PENALTIES for attempting to act SUPERVISORS
upon different construction Of this point the case of
Ha'stead May or of New York; rs Comstock 4S60
II was expressly laid down
Board Of Supervisors Common Council are In
common constituency 90 sense the agents Of or re-
spoDsSs e each other The fsct iha York
'h- two bodes are pripcpa OF the
change the relation which they to EACH other
The President OF Board testify to younger men,
bers OF this body that he paid hesvy dne
csion out Of bis pocket, after had been
tigated with all the which city and county
could bring to bear and utter the failure Of every effort
To ind or devise a legal means OF saving him.
bursting him in the consequences Of aud
taken IN the course Of performing his public duties The
purpose of separate county been since
nude obvious by the OF 1857 BIZ, clause ia
that act and the previous laws usage the subject
authorizing the Mayor, Common Council, Comptroller
&C., in their capacity as Finance Department, 10
form also the like focal functions this Board
attempt TO coper any original powers Of the nature re-
served to the COUNTESS under the constitution such
expenditure of money the creation OF county bonds or
the appointment Of county officers The trainers OF the
new law may have been msie' by the fact that the Col
leciors Of Taxes abolished By the OF I83 aud
the Office Of Receiver constituted a municipal aud
strictly sca department. under tne Common Council aud
the Comptroller. But TINS previous the consttu.
lion adopted in 1876, and before provisions the
second section OF the tenth mad
taken in the assessment law of 1850 when the
DssioDers aud deputies Of the Tax Office first
organized and consttuonay placed under the control
OF this Board.
the section of the which have
quoted that the counties
OF thus State Is reserved 10 the or the recognized
county authorities, and that Court of Appeals
has repeatedly affirmed this in well known parallel
OF the courts OF last resort cited by
committee to show Of officers
the State and the county organz ATOMS aud Can.
not in the discharge of their functions, be regarded
law as the officers OF corporation; that the power to
levy taxes has resided 10 the Supervisors
county and that this power implies the right autho
ry to apportOn them identical aud insepara
ble that the Corporation and the county separate
and independent urisdictous which cannot be confound
ed with each other in their original powers that the as
SCISSORS appointed by the Comptroller rest for their autho
ry entirely upon special lave and that if their %
should be declared void the constitution would
bave jurisdiction to for taxes when must be
found Dat warrant Of this Board could coec
ton Of the general levy Of taxes upon their valuations
apportopments Whilst It may yet be in the power of
this Board adopt effective legal RENE
dy for this possible result indicate
that any taxpayer who may feel aggreved has 10 his
power to this question before the courts in HIS
right and name. A single decision declaring the
Board Of Assessors without jurisdiction uva
lidate the whole body of the assessment rolls Where
have single taxpay whose individual pay an
puay to the Receiver, reach above eighty thousand dol
lars hardly be presumed su ,ient TEN
and means not at hand tue ISSUE within the
five term OF the Commissioners OF Taxes Assess
meDs independent of any action of the Supervisors OF
this county.
Your committee respectfully submit these consdera
tons, with the view 10 ask that time be granted
them TO examine this subject They do feel justified
in recommending any at this ume they ad
toeir present etatements their definite concu
eons but only the result Of their brief inquiry
far, and as warrantipg the annexed resolution
Resolved, That the Committee County Officers be,
and hereby authorized to employ legal aa, for the
proper examination of the annexed resolution and
the of five hundred dollars he therefor
from the appropriation for county contingencies
WILLIAM NJ TWEED, Committee on
WALTER ROCHE County Officers.