New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1865-01-04
,hn. on.n.d d,o n, m. fa ana rrcmrt ,et,emsnt OF

and oblviousness Of the facts connected with thcm
THE TAX LAWS.
IL Is gratifying TO observe very marked Improve
ment in the execution OF tho tax laws the part OF
assessors throughout the State. They have evidently
been brought to thorough performance OF their
duties by the pressure Of taxation Although Immense
amounts of personal property have been Withdrawn
from taxation, by investments in stocks OF the Uhited
States yet through tho vigilance OF the assessors the
valuations have been much increased over former years.
The aggregate cguazed valuation OF real and persona
estate for 1863 was sl.4jl,4i,el1 For ls64 It ia
sloOOgs9s' being an increase OF s4o 1917; Inc t
returns coming in. upon which the equalization OF
lsGj viii be made show very large Increase IN Inc
valuations Of personal estate IN almost every county.
IL view Of these facts 1t woud seem to be unwise at
TO them arose from failure 10 execute them Inc sr
TEN rs perfect II faithfully administered 10 can wen
be deviscd and the people have become accustomed to
It's operations ard would probably he more annoyed
than benefited by any radical changes There can De
little doubt that they will hencefJrh continue 10 ge
administered with more efficiency than formerly. II
any change be made. would renew my recomnenda'
ton Of last year place personal property on the .nme
footing real by not deduciug anything Tor indebted
ness.
SALE OF LANDS FOR UNPAID TAXES.
There been snle Of lands for unpaid taxes since
1883. Preparations were made for sue dhIihR W.
last year. bat IL deemed useless 70 proceed WIN IL
IN the present condition OF the law II Is in the power
of almost any person holding nonresident lands to pro-
vent purchaser at tax sale from obtaining tiie IL
Ia not key, therefore, that there would be many pur
clGsers II sale should be held, nor that money enough
would be received TO pay the expenses of advertising
| \ stood
gage upon nonresident land IL he wished to protect i
nom tax saes was required 10 file notice Of such
mort gage In the Controllers Office. and he would then
receive notice 20 redeem before any title coud he gwen
This was perfectly ir and just In le62 that provision
was so changed to require such notice of redemption
to be given " mortgagee whetner any nosce Oh 'uo
mortgage was filed in the Controllers Once or not
As these nonresident lands hre sold ny brief descrip
tiuns usually lot numbers merely, without any refer
ence TO the owners purchase cannot assertion oy
searching any records whether they are moitgnfed or
not. OF course he cannot give notice 70 mortgsgeo
when De has OF knowing whether there one
or not holder Of nOnresident land can therefore
by executing mortgage upon IT, prevent purchaser
al tax sale from obtaining title and thus Praetcay
exempt himself from the payment Of taxes III tho Law
10 remain in this condition TIE effort to collect any
tixc, Whatever upon resident lands bad better be
abandoned HtDrether Taxes OF this description 10 the
smount Of than half million dollars are now due
q whole amount having been PAD ont OF TIE Ifrsu!
upon tie return of these lands. from taIes levied upon
those who have the honesty TO pay them. Ii IL. In
effect compelling resident owners 10 pay the taIos
II resident owners. The gToes Injustice Of tbs
must be apparent TO every one. by rc.ior.
ing the law 10 what ~ before 1852, sacs
received rSc BS, II tie Legislature should 10, be
disposed to do this and the ssc shonld so
On the probability Il that the state would be compelled
10 bid IN nearly al the lsrd sold which VII be equivh
lent to loss Of the greater part Of the amount due
The State, nj any rate. as such purchaser can never
hunt and notices upon mortgagees IL is sus
Cestrd therefore whether II nothing clso he zone. the
Stale should be relieved from the necessity al serT
irg such notices Ia regard 70 lands bid In by H. Our
"A
lands OF this description are ienent IN the extreme
Sales for unpaid taxes are never perfected In lees thn
from four To ten years AFTER default IN payment ana
every facility and sdy sHtaee afforded 10 Tor
tcdcnrtion The sct Of 1852 by making IL impossible
o. give a title. renders sale useless. ana practically
nho.hcs the laws for collecting these taxes AZ all III
is Tor The Legislature 20 say whether that net and It's
Inevitable consequences shall continue. The subject
becomes more laportant and urgent from the aot that
ihs State il nov called upon to 20! nnasuh.y iArss
amounts for these nureSdcnt taxes oVird for boGuies
ISILRSAL TAXATION fOL LOCAL IhrEoVkNRST. |
The loyying Of taxes upon the whole state for In.
pro,emontS which benefit DOL! small posiioa OF H. !,
manifosuy unequal. unjust and oppressive. IL IL bold
innovation upon VIA. b. been the Lled policy oi ihs
sSiats IN al former times. or although small dons
oDs have been made from Ii. IrsasIfy "a various 90
cnsous. ard for special reasons. yet AL our leading
.ta esncn, OF Oh parties have. unii recently. rcpn
dated the des Of lcvyns taIgs - local improvements
I-pon this polo. Clinton, ard seward. and Euggcs,
nm M, eaiphatic rs Won Buren, end Wright. ard
HOLMAN. Governor seward IN BIS message r. tie l..
rsatufc IN 1852 stated the position IN theso explicit
Words "IaIaion Tor plrDot's 81 me nn Improve,
ments 8. happily unnecessary. ~ 10 would be unequal
and oppressive
tice wa. violated Tie Albany and Sutquehanns Eil.
road with it, .tronr claims upon public sympathy led
the way in lstJ What followed IN lstA vii be- seen
md c BY the people Who VIII all ae!f other SaI1.hh
are row paving Tie taies Embraced IN The f"'"""s
for schools OF mill. per Chapter lsq Lave .,, o.
90 ,an,.r gq Laws Of 1907. slr1e2'y - Tor zen
fr, PpIpo.ss ,dencicncy) o. MILL per Ch.p,'r 90.
,,yf /,
rcr Chapter ise Laws Of loGi 3 72 90 for csnnl,
Of min per Chapter 25l. Laws VI ls1. eJ75 2i3 n
for Extension Of ChenGnro Canal $40 81 mn. Per
Chapter le5 Laws Of lsti S.rliJ7 ~ iof Chhmpleh
Canal. ITO II MIL per Chapter lee Laws Of lot4.
$500 ~: for Gcueseo Valley Canal l-l1 Of nan.
Der Chapter 10 Laws 81 lr4 s93 a. for Albany
and Snsqueharna iailroid. 80 Of inl per chapter
20 Laws Of lHs3. s2S "a A. Total sas,n24y 50
feama Incredible that expenditure and taxes Ike
some o. above could have boon cCunenanced AL any
time 1t j. amazing that they should have been ordered
ia the riGIt ~ n war which Is demanding al our re-
AID loading the people with bgrdens amott IN
,uuportADle. The portion Of the national debt which
/ viii lal upon the people o' tfis STATE. together
with the safe county, town and city debts,
mostly incurred for military pu-p~es cannot be
fairly esiinned ~ less than 500 rp,Wn Inc nret
national state and local ~ be paid by tho rcope ofhis
stu. during The present. year "lh u,u'utely eic->I
EIlDuDD go ia not that enough' Must tee agents OF
the peope elected guard their interests seek 10 IN
crere The heavy load by imposing new ava unnecessary
burdens Cor the prosecution Of visionary schcmcs oisca
inrtoyeenti And what /, yet worse. uus TIE course
al g,slaton be corrupted By combinations between
various local rejects Cor the pundcr OF the many IN order
10 an The pockets Of fowl this 10 not 10 be done. II
any effort H. 10 DE made 20 arrest THIS dOwhHaid t"nd
ency Il Ia respectfully suggested that all such laws as
those above referred 10 be At once repealed and that no
more liEs them be pas'ed
T,,IyG UoLpERs or STOCK IN NATIONAL BANKS.
! Tie Act Of Congress calculating National Banks
eyeuts those Institutions from TAXATION Ivy State OF
local ruihorty but u declares that tho E"eAholders
sha be- liable 70 such taxation upon the aTnouht stock
Held nv them respectively rs for personal property NJ
tho uce where the bank IL located ami not elsewhere
A. The assessment laws OF this state require al persons
70 bc taxed for their personal property in The town "
wrfd where they reside the assessors have been much
embarrassed in rs.cssng ths holders ~ stock In Ma
toua Banks who did not reside Vt the place where The
Eauk is loc0od. In most CAGES 1t is understood tha'
they asseslcd them provided in the Net OF congress
at he places where the Banks locnei. without re
gard ~ their places Of residence II u necessary that
an Get should be passed defining the duty Of ass.ssorS
In this respect for the future and confirming their pro
4 .vfs tlar, ti.y have