The New York herald., 1870-04-19
THE TAX LEVY.
The Object and Effect of the Sections Reln-
ting TO Assessments for Local Improve

The Object and Eject Of the Sections Reln-
ting TO Assessments for Local Improve.
ment.
To THE EDITOR OF THE HERALD:-
A misapprehension appears to exist IN the public
mnd as to the object aud effect OF sections 2S, 20
and 80 of the tax levy pending before the Legs
lature relating to assessments for local improve
ments The ooject OF these sections Is TO prevent
fraud instead OF, as has been untruy stated,
TO egalze fraud. The evils which these
sections propose 10 cure are briefly these:-
Tne law provides tnat certain "local improve
mentsn in this CITY, such as paving laying side
walks, &C., &C.. resulting IN special advantage to
the adjacent property should be paid for by assess
ment upon the owners OF such property, instead Of
by taxation OF citizens at large. Certain frauds and
irregular tiles having been discovered, how
ever, either IN the performance OF the work or In
the proceedings tor the laying OF the assessments
the Legislature in 1858 provided a summary means
whereby upon proof OF fraud OF legal irregulariy,"
Judge OF the Supreme CourS was empowered TO
vacate the whole assessment. The statute gave MIN
no power to modify or reduce the assessment.
This has recently been perverted IRON its egiti-
mate purpose, and parties receiving the benefit OF
such local improvements have been by its means
abled TO enjoy all the advantages without paying
Tor the same. leaving the whole expense to be de-
irayed by the citizens at large, and tnis IN cases
where no element OF fraud In any way appeared,
and assessments were set aside merely by reason OF
technical defects in the proceedings either to lay or
collect the assessment. For instance, numerous
assessments been wholly set aside, not because
the work was not properly done for which they were
laid, but merely because one member Of the Board
of Reyislon and Correction was absent from the
meeting at wnlch the assessment mad been con-
1rmed. In other cases. assessments mad been set
aside because crOss-walks had been laid not pro-
vlded for Dy the resolution OF the Common Council
directing work TO be done, thus increasing the
expense by about One-naf OF one per cent on the
| total amount or the assessments. In other cases.
where the work had been completely DONE
been set aside py the Court simply be-
cause OF trllng 1rregularity In the proceedings to
collect the same. In ali Inese cases IL was not al
legged that the property owners seeking to set
aside the assessments had not received all the Dene
tit from the local Improvement and their only OBJ
lection was tnat some Jechnlcality, or, TO use Ian
puage Of the act Of SOS, legal lrreguiarity," mad
occurred i'll the proceedings to lay or collect the a.
| sessment.
| Sections 49, 20 and 80 OF the tax
| levy propose to prevent this injustice by
enabling the Judge TO modify an assessment
| by deducting from 1t any amount lmpro'
| perly inserted, whereas he is now only
| authorized 10 vacatc the whole assessment
They further confirm the action OF the Board Of Re-
vision and Correction as to assessments set aside
| solely on the ground that two members only were
| present at meeting where the assessments were
conrmed and they furtner provide Tor other cases,
where the only objection 10 the assessment was the
| non-cOmpletOn OF certain maps OF sewerage 0is-
tricts, required by an act OF 1857 and the absence
OF which In no way affected the utility OF the work
| to pay Tor which the assessment was laid. The
setting aside OF assessments in such Cases, and
neving the adjacent owners from payment for local
improvements by means OF which the value OF their
property was enhanced, ana throwing all the eX-
| pense upon the cinzens at large really amounted to
1 fraud, which the proposed sections In the tax
| levy are Intended TO prevent.