New-York tribune., 1871-07-27


ppoplp,J pno eT not reflect The wci ,aon opon the,
sn mahe use OF the methods by whn these r.ieg
localities and that the deveopmsnt Of the sacn
oan \; n Where they exist retarded by saI
impossible that the ordinary current ,s ~ ~
ordered ana prosperous sato city can 20 fp "o ~e
burden dsproportionate TO the ad,n,co rs - become
ieIrcd comparison between the Cl@s p9 p.n con
yn and Boston Will show that The 10, fo,Oo oo brook-
the latter, had taxable valaiion in 'Atse. ts. thsn
OF that OF Ito smaller commGny: Tic " % per cent
taxation In Boston, during the last 10 years ba ~ o
while the rate OF Brooklyn has closely sd cent
four per cent That taxes at the rate Of for pt @
would he HInous to the holders OF property ara r'
Inonta' 70 any community, is apparent without a.,
ment Bat the taxation OF property In Boston d9r;n
the last 10 years, although it, low rate has Leon
In large degree by The assessment of personal r
% 9 ui valuation o its real estate. has not been bur
uehSne 10 degree that has been oppressive 10 mon
efty-holders. During the decade business has M
Sod capital could e loaned and borrowed upon fair
terms, and investments in property exposed 10 ho ya
OF the assess0rs have been active and al prices tbs,
gSGsy indicated that The purchaser considered Rs
pended unusually large sums in public works. b..
promptly met It's debt obligations large proportions Of
Mch were payable In gold; has maintained ~ fuil an
pI0prlauorH for current expenditure and has crast
anlhg 81 iGna mat has been declared by ts Commission
er5 70 DO suuclent with its accumulation 10 meet
inc ohtire deDt or the municipality at maturity
NEW PLANS PROPOSED BY TIE cONMlsstoyRRs
without further discussion Of the positions taken nv
the Commissioners adverse 10 the Massachusetts syser
or taxation, Let an examination be made Of the new ava.
tens and plans proposed b. them In the frat NJ Tho
three propositions presented by the Commissioners ia
proposal to certain corporations In a pann.r
closely resembling that In in this Commonwealth In
commanding IL, the Commissioners observe that ,ha
interests OF NcwYOrk iwoud be subseryed il the sia
should follow the example OF Massachusetts, For tho
remaining part of the system proposed the Couisson
ers recommend the adoption OF Of plans either
OF which, IN their opinion would produce substantial
equality in assessment The first plan IL 10 ass,ss au
land exclusive OF buding at mr. per cent ora. ya,
keta6Le Dane and aHbpiidingSGt Heir H market par,
The Commissioners remark that cit ia obviously imms
terial far equity Is concerned what standard OF
valuation Is adopted for any given class OF property.
provided that the standard be uniOrn UnquestiOnaby
true II the uniform standard oi valuation Is alike
applied to all the cla9ses OF property subjected
the property assessed IS dUided into c0 eoses and on,
ciaS6 tqIed tcce much as the other. To illustrate:
municipality with valuation Of sl00))0) real estate
wishes 10 raise $4,000 by tax The rate Of taxation
would be sl5 on each 5000 trader lives IN a house
worth 5000 $1,000 being the value OF The land, andsic
5000 being the value OF the land aud S00) The value OF
t4e 0udings speeulat9r in town l9ts sas land worth
and at II per cent the tax OF each would be SIS Now.
snFpoio you rGdHeo M 6 ng @ , S"my ~ ger o,st
farm and buildings, the house ana lot and tue unin.
proved land, each valued at u.5OO. and tho tar OF
each at three per cent, s5. But test The plan pro
posed by the Commissioners by these figures For Oh,
nXing tne rate, take tHe found
In the Of Boston for the year 1870 ana our mlnici
pality has valuation OF land, k59C00OG building. 81
100000, total s0C0)000 Land reduced T. 80 of
it's valuc-s2e5OOO buildings full value $4,000 total
valuation s7,C5OO0s rate OF tax % raise tl10O-sh n.
$500 building. $4,000 taxable v1lultiOn $500 tax,
sos II; the farmers valuation wouid be, land S4o)D
duced TO S2O; building, $1,000 taxable valuation, s39G
tax, s53 81; tAe sPcCpa,oI Eduali2h WouG .e iini
5000, reduced TO $780, taxable valuation 25oe tax.
When We consider these several taxes result from
the in the same year of on equal amount Of
rance OF the COnmissioners that all taxes distribute
Themselves IN order to assist us In the search io the
eGuity OF the assessment. Surely all good citizens wiz
ion In the wish that the trader may get the extra
$40 out of his customers-if he can that the farmer
will remember that he owes the community s2 aud will
sell hs produce IN sch way as 10 cancel the debt and
that purchase may ultimately be found or the vacant
equal To the 50 taxes annually reutod TO the
To examine further, take the statistics of Boston.
in u city OF quarter million of Inhabitants. And Brst,
using still the figures of The tax Of 1870, let the rate of
S2l36775 the valuation OF the ad Of Boston reduced
90 per cent is l0693ls3 to which add the full value OF
The taS rate wond be 81 20 on each a. 9,1 r6is Srrat
actual rate OF taxation In Boston for that year u occt
stoned by dropping rs required by the plan OF the Com
sIO6 9Si.8s8 OF the real estate. total
9l Ont Il T. nGver.av cepceded Of an real ee or
than that occupied by the owner that the tenant pays
claimed that it is equally true that ali taxes upon per
sona property are paid by the consumer Tins state
like the broad proposition that all wealth s the pro
duct OF labor, which may be quite true yet few who
have seen persons feyery community enjoying large
share of wealth wtyery little Of xerton their part.
have not felt that this declaration Of Adam Smith
ing them that all the homestead estates used for the
purpose Of the present Illustration are the sole estates
TENS be tested by valuations and tax rates
,, Tara st slso
Occupation Estate Estate yaasraPo s' Real Personal To