The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-07-10
Progress OF Partisan LegislntiOn-Ths Tan
Office Under the Albany Dispensation.

Progress OF Partisan LegisIntiOa-Ths Tax
Office Under the Albany Diapensation.
The people are growing more familiar with
the government of this city than they have been
When the tax levy was not three millions, some
dozen years since, they cared less about it, bat
now that upwards OF ten millions are levied il
general appropriations and nearly as much more
in street assessments, there is more concern felt.
This, for instance, is manifested by the general
interest awakened in the apportionment Of our
enormous taxes, and the singular manner in
which the tax office has become the very pivot
Of partisan interests in this city. The republl-
cans have secured the machinery by which each
mans proportion of tax is determined, and in
this connection have Get on foot an unparalleled
scheme, by which it ia now first attempted,
under the laws of this country, to bring the levy
of taxes forward as one of the objects for which
there shall be a partisan strife It was only
under the perfect despotism OF Louis the "Mag.
nifcent'' of France that the idea was complete
ly carried out Of shifting the burdens Of taxation
from the shoulders of the governing classes upon
those Of the less privileged. The Legislature
passed the new Tax Office law last winter with
just this view on the part OF those who solicited
it, and for the especial benefit of iris devoted
city.
we have already published a report from
Committee of the Supervisors on this law, to
which reply has been offered in minority re-
port, said to have been prepared by John
McKeon, as counsel for the Tax Commissioners.
The first report confronted the question In plain
and direct manner, whilst that attributed to Mr..
McKeon deals in mere special pleading, without
word upon the real merits of the CASE Setting
aside all bubbles on cases, and vague construc-
lions Of statutes, will Mr.. McKeop, or any like
gentleman Of his rank in the profession, under
take to maintain that the constitution of this
State can be so read as to countenance the pro-
cedure under this new law by which an executive
minister Of this municipal corporation through
his appointed agents, can be endowed with the
power to fix, at discretion, the apportionment of
individual taxes in this county? If the Comp.
troler can appoint the assessors for this county,
he alone may be empowered to do their work, as
the Receiver of Taxes does the work of the old
collectors. Would this mode Of demonstrating
the whole government by statute be constitu-
tional?
Let Mr.. McKeon look at wider application
of this law. An act was also passed by the late
Legislature for equalizing the taxes of the other
counties. Suppose the Commissioners shall say
at the next session. that their work is too lar &c for
their number, and that they ask for the power to
appoint deputies to supersede the existing asses
sors in all the counties, and for the abrogaon Of
assessors altogether. Would lew for such q
subversion of established usages be covered by
his arguments? Whilst he admits that the
power to tax and the power to appor
ton taxation aye identical and insepara
BILE, he assumes that the apportionmert is
nevertheless "separable," as the constitution
makes no provision, but leaves the Legislature
at liberty to delegate this vital power where and
how 1t may see it He cites the case about the
Flushing avenue difficulties, Brooklyn, which
covers only street assessments. How would il
DO as to the officers private corporations? Has
the Legislature discretion to say that the In
scrutable Sons Of Malta could apportion the
taxes of the county, They may be some sort of
'charter officers" and with the views upon the
nature of county officers entertained in some
qn.Elers. "coopty p1wera' Nigh. ba s.aIel q