The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1859-06-16
THE NEW TAX COM sISSIONH2 Law.
Is the Board Legally Constituted! --Re Sovt
OF the Committee OF the Board az super


visOrss
The following the report OF the Of the Board
of Supervisors the legality Of the new Tax Commits
appointed by tue Comptroller presented a, the
meeting Of The Supervisors on ruesday:--
Your committee respectfully report and gay that they
have bad under consideration the folio xug resolution OF
your honorable body
into and thu hoard to What the newly ossd
board Of Commissioners Of Faxes aud APPOINTED
comptroller. affects the resp olies d.lolving
he Supervisors o. this county In the superintendent aud
levy ing OF taxes.
poarce OF the interests at stake the subject OF
curry have found that very grave exist for
ana beedful council and action this subject by
your honorable body The which you may adopt
viii determine whether the collection and levy Of taxa.
this county will go on in the quiet or
possibly encounter and engender tigstons of vexsoas
bet the people OF this couaty
ard its public fuoctioparles.
Believing ibs. this Board is always desirou, of mani
festirg proper Difference to the peculiar laws Ter
which IL is organized, by sacrfcDg al merely pesoas
considerable making its acts and aims primarily snb
.ervient TO The pubc good and by especially avoiding the
perpicous influences OF partisan spirit, your committee
have refrained from any Inquiries the motives and
appliances by which the change In the exciting reIa
i've TO the assessors Of this county may have been
brought about
II may be permitted. however, to remark tina. there
provisions oduced which would seem to be aimed
any existing abuses motive for the passage OF tue
there is record upon the journals or the
pubic debates OF either house indicating any
OF this county presented TO the Legislature
for depriving them Of their former power TO
pont or to order to be elected by the electors assess
whose duty should be to the Of tue
county Nor does appear whore that the character
OF this Board has been in any essened In the conf
oence OF the Legislature Of the people Of this county
Your Committee are confseH that II cannot be
garded lees uustworty, less entitled to dechr
the functions aud privileges imposed upon by the COZ
sttuton than the like authorities in the other suDodsate
organizations Of the State government Indeed It is
tan and justice TO this Board requires that the fact be
MADE known, that the new Assessment law p,sse
without ever having been made general order for ex
animation IN the discussions OF either branch The Legs
lature, without petition Of the citizens OF this county
and apparently without conslderat in committee to the
extent OF single verbal amendment Your comm ttes,
the refore. feel warranted in without implying
any srespect 10 the wisdom Of superior body the
law 10 question poss by not received that do
tailed scrutiny which ts great Importance naud
from the Supervisors OF this county at their proper peril
10 considerug tho new enactment IL Is specially TO be
that there of az
the la regulating the evyng of ths county
Their admnsr under this Board modif
cation In the general statute PROVISIONS introduced except
Is TO the mode OF appointing the assessors their tenure
of office.
The Commissioners of Taxes and ward Assessors here
tolore existing under the direction OF the pervsors of
this county abolished and in express terms, their
ou,ies and powers made to devolve upon body of
appointed for the City and county by the Comp
troler 14S& city OF New York. These officers
eanzed have like powers, duties, designations, and,
II would appear, The same In tividua's
those who filed the like offices under the Supervisors
heretofore. Their term Of Office made to extend to I've
years instead OF the previous term Of three years. the
appointing power vested in officer elected under and
created by the charter OF the Corporation in place of this
Board the electors any recognized auhort of
county under the constitution These during
very protracted term for which they created are
totally irresponsible for their acts within their urisdc
ton both by reason that their functions OF judicial
nature, and that their removal or any authority
them placed by statute beyond roach OF either the
oerate or the county authorities.
The compensation of all the officers enumerated is fixed
by law beyond the control OF this Board, and made
payable by the Comptroller cut OF tho county treasury
Where the power to appoint regular and extra clerks s
gwen at discretion 10 these Commissioners, there no
check or audit OF this ,ard provided for nor even any
sphere Of duty appointed those clerks whereby
actual services may be exacted in return for salary of
twelve hundred dollars TO be awarded at the pleasure of
the Commiss and paid upon the authority Of the
statute, by the Comptroller, as a county charge.
But the ,st important feature OF the Law the fact that
IL brings up in and conclusive form the question
TO the right OF the city Corporation through its Common
Council and its officers to control the assessment Of taxes
Your committee are specially impressed with the vital
interests stake in this aspect OF the statute and deem
themselves warranted in presumng that similar view
will prevail with this Board to the exclusion of all other
considerations and influences OF collateral bearing,
when fully realized what extent the rights, juris
compromised and involved. The claim is formally
the executive legal officer Of the Corporation
that the Common Council ia vested with the power to
init after the Supervisors have ade the
meDt rols And it would appear from the public pro-
ceedDes of the Common Council that in view Of the great
changes in the vaustlons OF property which may be
pected the this year, they probably
nterd 10 enter upon this assumption prehensve
y than heretofore On the oher hand the head of
Finance Department is veeted with the creation Of Board
OF Assessors, authorized to determine the primary vslua
tons Of real property by means Of which taxation appor
the Board Of Supervisors would appear to be abrog
and the peculiar function Of apportiOnng the
den Of taxation between the several wards
districts this Board no. only orestaed by the verdict Of
the deputies but expressly by the Com
missioners appointed by the Comptroller, who are en-
powered carry out all the existing provisions Of the
SsemeDt they did BEFORE when acting upon the