The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-07-19
Oar New ~ esrsa Or Direct Tsxsttoa-sm-
portn nee Of New York and Oas Other
Central (Itics.

! Tie is no question OF our national policy
| that more Intimately Interests the people at tho
presea, moment than the provis ons aud pros
| pechve operation of the new Tax law. The
| greatest anxiety is everywhere manifested to
| know all about it, ramiications and purposes,
and clearly to understand how the enactment Is
| to affect the var,ed branches of American coia
MERGE trade and Industry. For the inlorina
ton Of the public in tn, matter We have al
ready publ shed an elaborate and carefully
prepared tabular ed ton Of the law. Touching
Its utility and necessity at this time there IS n"
| doubt; but in executing its provisi ms there
| will be many things TO be carefully considered
| by the legal and admin strativs authorities OF
| the city as well az of the State.
Wei have always felt the greatest interest in
| the success Of this bill, and in it's progress
| through the two houses of Congress we have
pressed upon the representatives OF the pcope
the absolute necessity OF passing 1t into law
We did this because We saw how necessary
was the measure. Now we have some sugges
tons to offer a. to the mode of carrying 1t OUT
| efaciently-so far. at least, ~ the city of New
| York is concerned--and it is fair to say that
|
our other large cities In tie first place it ap
pears to us that this city should compose an
| entire and complete assessment district. Tie
provis ons of the bill indicate that the intention
| Of Congress il that the assessment districts
| shall be large. Thus the first section OF the
| act provides "that any State or Territory or
| the District Of Columbia may be erected int"
one district" and, again, by the thirty-third
section, sthe Secretary Of the Treasuryis all
| thor,zed to make allowance to deputy col
| lectors in cases in which. from the extent OF
| the territory Of the district. it may seem jus.
| to make such allowance" While the bill was
| pending in the Senate 1t was also urged by a
Senator from New York, and apparently cob
| coded, "that the city of New York should not
! be divided into separate districts" Now, indie
pendently of the views Of Congress on this sub
iect, sound exped'ency and desire for the
| efficient administration of the law require the
| adoption Of this very course. BY making til.
| city of New York one d strict more importance
| and dignity Of position will be given to the
| chief executive officer; his responsibility will
be central and not divided; and more perfec'
| system of action can thus he devised for. the
whole city. while it will be very difficult t.
evade the assessments and licenses guaranteed
| by law. To complete the efficiency o.
the system for our cities, the assessor
should be authorized to arrange his dis
trict 30 az to be able to select his assistants
without reference to locality, and to dispose
| them when employed 30 that their labors may
| DO most beneficial and available to the public
service. In many localities of the city of New
York it will be most difficult if not impossible
to obtain suitable persons to discharge the
| duties of this new and responsible Office,
| whereas, if selections of capable men can be
made without reference to the tramme's of re
sidence, great difficulty and objection will be
| obviatcd.
The appointment of the assessors is also
| question to be carefully considered. II will b.
as wrong as 1t would be dangerous to appoint
| these officers from among immediate neighbors
| Because in many cases personal or politica
| considerations may influence leniency; and
other collateral facts, more weighty, perhaps.
| might present temptations too powerful ant
urgent to be easily resisted. It therefore ar
7 pears to us that the assessor, once properly
| Apo nted should be allowed freely to asoer
| tain what assistance he viii require, and to Sc
| lect his aids without any restraint whatever
| This was the view taken in the Senate BY
Senator Harris, of New York, who SAID that thu
assessor in New York should be left to follow the
practice OF the sEeriffs, and to select his assist
ants from among the most intelligent men in
his district. Hence the adoption Of the amend
ment Of the Senate to the first part of the th,rd
section, giving authority to the Commiss oner o.
Internal Revenue to regulate and limit the ar.
rangements Of the assessor.
The Office Of assessor, AZ well as that of as
s'stsnt, is Of much Importance. Men Of posi-
ton, integrity and industry should alone BE-
selected to discharge its duties-always deli
cate, aud frequently onerous. Temptations
will be held out, evasions attempted, pretexts
Of living or doing business in other district
| resorted to, and many other efforts made to
avoid the plain provisions of the law. AL
these can readily be prevented by having one
district and by selecting the assistants from
the district OF large BY this means political
influence in wards can have no effects personal
influence cannot be exercised, and the subter-
fuge of non-residence will be Of no avail what
ever. Thus alone can the purposes OF the law
be thoroughly observed and its designs faith
fully executed.
There is also another fact to be observed under
the afty-seventh and sixty-third sections Of the
law. In the department of licenses very large
amount of revenue must be collected. This
branch OF the service alone will require an
assistant assessor, whose exclusive attention
must be devoted to 1t during the whole year
1t is safe to estimate that not less than one
hundred and fifty thousand persons in the city
Of New York will be annually subject to the
section requiring licenses. And these are being