The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1860-02-14

was esumAed al me begiuoipg a the year 1859,
that OF the large amount OF personal then iue
more than eSOS 600 would ever Tealzed and tho re-
suits Of the year show that SAID estimate from
the amount Of such taxes 1t the obove mentioned
And there was remaining on Dec. 81, 1867, 7
q stated above .......'............. 6O2s s0 81
Amount settled in 1859 2l ESQ 80
VIII be seen however, by reference TO the statement
amounting $ltS o. that the principal portion Of that
cum upoa personal taxes 70 that although the amount
OF sIcn taxes settled during the year was sMi 6S2 So
much less gum Was actually realized thcreffom. The
good effect resulting from the increased care aud atten
on which has hsen given tho collection OF these taxes
Tho unooliecisd personal taxes OF tho year 1858
have been reduced 70 sio4 ,4os 81, while tho
amour: for 1857 u ssoa,s7s I'll 1859, sa.s 90 30;
lees hereafter Of this description may be consider
ably reduced by proper effort ON tho part Of the Recever
Of such taxes where there personal property 70 be found
arc very ample is thought however, that change
liens upon Tho real estas owned by the party within this
county. The provision made In the proposed tax Aw for
lsc0 for oescs arising nom the noncoection OF personal
taxes, viii prevent denceucy from thSt cause In the
means 10 pay the appropriations for the year, ana is 70
be presumed that similar provision will hereafter be
made annually for such Losses, well for those
ing from absiements remssions and corrections In the
amount OF taxes.
In Of the aseness of the period in the year.
when, under present laws the placed In
the hanCs Of the Receiver Of Taxes for collection and the
shor,ness Of the time allowed in which taxes may DO paid
collecting the taxes has 70 be performed WITHIN very
limited space Of time Tax payers naturally defer pay
men till the last moment whilst there no penalty incur
red for delay, leciay ssrnge1cy the morey
market ana .Quenty towards the close VI the
the Receivers Office constantly besiegcd by great
beers OF tax ing cizens who are then impatient OF de-
lay but who cannot then all be served ss expediiously
as they desire The clerks being much pressed and
crowded II Ii not prsng that many mistakes
in the settlement Of taxes and much vexaon Is caused 10
the citizens consequent LABOR TO this department
Many hundred applications have been presented this
l. q
rors made In for mer years, and on examination ii has
been found that they have been accustomed pru-
cipally by "errors in posting" "omission to post
pay meDts made and by pay Dens wrong proper
typ The it two of these chargeabie entirety
10 want Of proper care In the officers aud clerks Of that
bureau In the cases where payments are made on the
wrong property the taxpayers are generally in fault
All these evils could be- to great extent prevented by
greater the part OF tho Receiver aud his clerks
and commencing the collection Of the taxes at earlier
period the year. and graduating the penalty for
pay ment longer space OF tine, has heretofore
beer repeatedly recommended by me.
By law the Office Of the Receiver of Taxes Is required
be kept open between the hours of eight sad two
Formerly this has been interpreted authorizing the
clerks to leave the Office At the last mentioned hour is
manifest however. that this provision designed for
the benefit and convenience Of the czen that he might
know when he could be certain Of opportunity to pay
his taxes; the remsinder Of the day after tso O'Clock
being left TO the Receiver ana his clerks In which to make
up thef account Of money received aud deposit
in the Treasury, and also to post their books and make
their returns 10 the Comptroller The Receiver Of Taxes
has during the past required the attendance OF his
clerks at the office until the work. incud ng the posting Of
the receipts II the day, has been completed; and
the of business the close Of
careful examination the posting has been commenced
and will be continued until all have been examined
proved is, therefore,; confidently believed that the
humber of eri ors during past year compared with
those Of former years, VIII sho great dminu.iou.
In this connection proper to refer to the veIAtious
by the practice Of having the extended
in the tax books each year. by persons not under the
tol Of this department or smenabe thereto. The law
the nsca affairs Of both the city the county and of
The accounts relating thereto; and Il his appropriate
tcouns Of taxes for collection, and 70 that they
are correct before the books are delivered TO the
Receiver. The right, however, has been exercised
by the Supervisors, and 1t has been their practice
for the last few years, after having determined
OF taxation distribute tho rolls or
books for the purpose Of having the extensions
among persons unknown TO- and beyond the control o.
this department These books arc from time to time as
the extensions written in handed over 10 the Receiver
without any official to the Comptroller the amount
Of the taxes 10 be charged and collected by the Receiver
and without any kno ledge on the part Of the Comptroller
up. Numerous errors have already been dis.
covered In taxes thus extended for the year
1889. And II IL earnestly recommended that this
practice be discontinued and that the work Of preparing
tho books for the Receiver be committed this
partment where undoubtedly belongs, aud where 1t
be effectively superv ised and properly performed
The authority for renitpg taxes BY the Supervisors
the Common Council has been topic OF discussion
during the past year. and variety OF opinions
tanned upon that subject At the counsel to tho
gave opinion that the Common Co Inc had
right to interfere with or mako remissons of
Subsequently this opinion sssD What modified. Tue
Board Of Supervisors by resousa passed March 1882
after the came had been vetoed - ne ordered
to the Receiver Of Taxes will eectusy
check the mulaton, UNDER the action Of the Com mon
Council Of the tax lists after having been approved by
the Supervisors OF the County"
The Board Supervisors and the Common Council con
tnue TO entertain applications from tax payers for relief
apd TO direct that remlssions shall be made 1t
that the Supervisors have the power to make reduc
tons and remssions At any time within Elk months
after confirmation Of the assessments aud delivery of
books the Receiver of Taxes but their right 10 do this
after that time appears 70 be doubtful and 30 xer
OF the Common Council in this respect, il seems 70 be-
founded only en- lorg continued usage. 1t is recon.
mended as the better course that all applications
lief fom errors In taxes except those which come clearly
within the legal jurisdiction OF tue Supervisors be
ferred TO the Comp oler, who might nevertheless in
of doubt lance, avail himself Of the advice
of the legislative department 1t Ia believed that this
tie proper for the correction OF Of this
char acter ana adjustment Of accounts between the go
vernment aud individuals that there should be only
one. and not two or three departments open for such
correctoDs.
ACCOUNTS HE1wEN CITY COUNTY GOVERNMENTS
For economical reasons, doubtless, tho act for tho
separation the fiscal affairs OF county from those Of
the CITY, PROVIDED that the duties which had pre-
yiously been performed BY the Comptroller and other
fiscal officers should still be performed by them 10
spect TO the business Of both city county Appro
priatons are mace for city purposes by the Common
the Board OF super the assessments mac as ,h3
oasis Of taxation, to pay all these appropriations
mace at Que and the same lime, aud coalrmya by the
Supervisors, ano the assessment rolls tax book con
tanning the accounts for both city and county pur-
poses into the bands OF the Receiver OF Taxes
collection, without any separation or distinction OF tho
taxes OF thu city from those Of the county an the
same are collected by him. they deposited in the
cccDty treasury in oIe common fund
All moneys collected by the Clerk Of Arrears for taxes
and ssses ne nts are deposited by him the Cha nber
lam ct the city OF course this method Of doing business
makes necessary for the Comptroller keep accounts
between the city and county, and to direct tho
transfer Of moneys Deposited from one trea-
sury TO the other. as may from time to
to lime be necessary The gross amount OF for the
year 1853 was charged IN the county ledger 10 the Re-
cever Taxes that portion levied for county purposes
being credited to the account OF Appropraops the
year 1852 made by the Board o, Supervisors and the
portion levied for CITY purposes 10 the account OF tne
Mayor, Aldermen and conponaty Of the city OF New
York -
The following stai,n Of the amount Of taxes I'M
collected pece meer 81 1863 the amount cf the general
levy for 1852 and the portions o belonging
70 the city and county respecuvely-
Amount BE- Amount BE-
Ftot tongng 20 to~.tg 70
dmou~ the CITY he County
Taxte unocilected
Nc 81, 1855 ss,s,4,is7 q s,slo,ls, q 5000 90
General tax levy