The New York herald., 1869-03-27
THE TAX COMMISSIONERS muDDLE.

To THE EDITOR OF THE HERALD
There is great excitement In the Tax Comm ~'on-
ers' ONCE on account OF the apprehended passage by
the Assembly Of the Senate bill giving Comp
troer Connolly the appointment OF four commis-
soners This bill passed the Senate almost unani-
mously receiving the votes OF all the democratic and
all the republican Senators with the exception OF
four. The urgent necessity for the prompt passage
OF the bill Is required by the decisions OF the Court OF
Appeals in two cases. AS this bill is exciting great
interest among the republican ofice-hoders and the
taxpayers, we give brief history OF the Tax CON-
missioners' office and the reasons which seem TO
deEaRss aYsgJ RFisR fsssa.ure passed bin taking away
from the Supervisors the appointment OF tax CON-
miss0ners, and transferred the appointment TO
Comptroller Hawes He appointed Jonathan w.
Their term OF office OF five years terminated IN 1858,
under the administration OF Comptroller Brennan.
ana Christian B. Woodrufi. The Old incumbents re.
fused to vacate their positions, claiming that the
power OF the Comptroller was exhausted by one
exercise OF appointment, as the law did not state
expressly that at the expiration OF the first term
new appointments should be made for a similar
old Commissioners, and they. were reinstated in
their positions. In 1857 the Legislature gave to Gov
en0r TenSn win the oa the senate T power
appointed Jonathan w. Allen, James NJ Raymond,
in the place OF Josiah Brown, and Ira Q. Miller in
place OF Amor ]. Williamson, deceased. The consti-
tutionalty Of this law tested and the Court Of
Appeals decided that the law was unconstitutional,
as conicted with the provision OF the constitution
some local authority or to be elected by the people,
and that the ofnce OF tax commissioner was 'city
oiicc.n This decision Of the court was in January,
1868. The necessity for legislation providing for
the vestlng Of the appointment Of tax COM
immediately apparent. Governor Fenton and his
friends favored the passage Of bin restoring to the
TSe b passed wtRous opposon aaA
The understanding was that the Comptroller should
appoint two democrats and two republicans as COM
missOners; but the difficulty arose among the repub
lican politicians as to who should be their commits
sloners. Suddenly while all were expecting the
signing Of the bill last June Messrs. Allen and Brown
made q wholesale decapitation OF those who did not
bow to the leadership OF certain radical leaders.
Many new appointments OF subordinates were made,
and then the Governor appointed Chauncey M.
Depew as tax commissioner TO I'LL the vacancy
caused by the death OF Amor J. williamson.
but he IL not recognized by the Mayor and Comp
tr0ller the Court OF Appeals decided In 1868 that
missioners. Mr. DepeW VIII 6e Obliged to apply for
mandamus on the Mayor and Comptroller to sign
W be of % e aSe
had no authority TO appoint him and that he is
trespasser i9 the once; IL however, N the &c courts &
had the right 10 appoint, then It could be only
an appointment lat pleasure and Governor Hon
place Of Allen and Brown, their terms OF office hav
Ing expired and who claim their tenure OF ONCE to
will have The Three commissioners and ali The ma
tronage OF the offlce.
Senator Richard Crowley, republican who Is
chairman Of the Committee on Municipal Affairs In
the Senate and sound jurist in his report in favor
Of the bill which passed the Senate does not refer
10 the appointment OF Depew, nut ignores II as
though 1t were nuty, and asks the question, what
would become OF the state and county tax II after
the Legislature should adjourn, having made no
power Of appointment for the Bureau OF Taxes and
Assessments, either Allen Brown should die or
resignS The amount Of the State tax imposed on
the county OF New York was in 1868, over nve and
one half millions OF dollars. Certainly tax could not
be levied and assessed by one tax commissioner for
the law requires the votes OF two commissioners to
make q valid assessment, and the courts have de-
cided there is no power anywhere TO appoint Now
the proposition IN favor OF the passage OF this bill s
under the decision OF the judges OF the Court OF Ap
peals to vest and restore TO the Comptroller, a.
'local of1cer,n the appointment OF four tax COM
composed OF two republicans and two democrats.
The republicans are to be such men as Will be salts
factory 70 the 'Solid men, OF their party. The sub
ordInates In the Tax Commissi0ners' Office are fight
ate bill, not because they in favor OF Messrs.
Allen and Brown, but 70 induce the Comp
troller to appoint two commissioners who
Will be acceptable to them. The contest
clerks as against the interests Of lie state and city,
and the requirements of the law a. decided by the
Court OF Appeals Senator Crowley In his report
states that the litigation In reference 10 the Office
and the paying Of the salaries OF the two sets OF
clerks has already cost the city $4,000. This
In what the demand OF these few clerks to retain
their off1ces has already cost IL this bill Is not
passed litigation must necessarily commence. IL
from conflicting appointments but from taxpayers
and corporations refusing 10 pay their taxes, the
ground that there In no lawful Board Of Commission
70 levy taxes; or IN the case OF the death or
Governor viii be compelled TO call an extra session
OF the Legislature.