New-York tribune., 1871-06-15
NETWORK DAILY TRIBUNE

ments. II is believed that the maps OF the Deprtment
are now more accurate and reliable than at any %
time. Until recently there has been bun one VI o i"s
for all the various purposes which render reference
them necessary. "a.
maps constantly with them In their field work, ana, NJ
the time, taxpayers needed them To identity ter
properyiand verify their tax bills. The official searcneIs
and City Assessors and other departments had as0 re
quent need of them and all these parties were subjected
to great delays and Inconvenience whse one was com
ton Of this Board
the destruction mutiaOn OF any OF these maps has
been source OF constant anxiety.
In 1859 provision was made by the Legislature Tor
multiplying these maps, and that work is in such state
OF forwardness that In few weeks there VIII be at Least
three official copies OF all that portion OF the city below
Fourteenth street. The additional labor in correcting
these several copies will be considerable but that Is not
the 1862 maps from actual survey been
made OF large part OF the Twelfth Ward The effect has
been already To place upon the rolls 800 lots for
the purpose OF assessment.
MILITARY EXEMPTIONS.
military exemptIons which was franght with great
liability and temptation To fraud. No exemption II now
reo"fs ST Rss a TPom the Of the
made and the whole transaction recorded in book kept
PREYIsG UPON TAxPAYERs.
IheIe are many men who are so inexcusably careless
mon in the most unskfn wav. II has long % BEEN the
practice Of class who by their persistence and
have almost elevated thei. calling to- profession to to
Exercise P0KeS vested in this DSsart%snt @ Two or
For instance blank copies of notices OF personal assess
ment surreptousy procured initiated, and hled
up with names which have been proved by inquiry not
To be upon the books OF the Department These notices
are followed by person who will propose TO have the
spurious assessment remtted for consideration; and
Again, of these swndlers ascertains by nspec
ton OF the books that piece OF property Is assessed at
100000 He waits upon the owner and informs him II Is
assessed $4,000 but that he has "nuence" enough TO
get it reduced to 100000 for, say $780, He too some
times succeeds Anxious to stop these depredatons,
inasmuch the character OF the Department was thus
uniustly compromised, the Commissioners published
widely the following notice. which has checked but not
NOTICE TO TAXPAYERS.
DEPARTMENT OF TAXES AND ASSESSMENTS,
NEwYoRK, JAN 6, 1871. )
The Commissioners desire to the taxpayers Of
pretending be connected with this Department, who
offer to obtain reduction in the assessed value OF real
or personal estate. M
Any pretense the part Of such persons Of ability to
effect reduction ia fraudulent. -
The books OF the Department are open 10 the pubic
and all representations made to the Commissioners, Tor
which purpose blanks are in readiness receive the most
careful attention.
There is other method Of having complaints at
tended to or errors rectihed
GENERAL REMARKS. 80
Since personal tax was first imposed by the Athenian
legislator, nearly 1850 years ago, good many acute
minds have devoted themselves, with or less assd
uity to a solution of the probem-How not TO pay IT,
The evasiOns have always been numerous ana IN,
genious but the precipitation upon the country and
especially upon this financial centre within short time
OF hundreds of millions of United states Bonds bearing
high rate of Interest and exempt from taxation while
Increased by the very causes which required the issue Of
the non xable bonds at once provided the and
sharpened the wits Of those who have an ingraned
aversion OF paying taxes. With the exception OF the
speca act m reference to the taxation of banks passed
in 1866 it is not little singular that there has been no
legislation to meet the changed condition ana RELATION
OF things. .
This Board do not deem It within their province TO dis
cuss at large the principles which should govern the
taxation Of personal property. But they dld sugg9st
that slight amendment existing law would render
it difficult for the ingenious to eude just taxation
INF fhrfu pN II
effect partially conform to Adam smiths hrst accep'eI
maxim in regard to taxation, that: "The subjects OF
every State ought contribute towards the support OF
the government as nearly as possible Ill prOpOruoh W
their respective abilities.
The section Of the old law amended was introduced
into the Legislature 1t did not change the words OF
onetenth of the original law II did not refer to or AFFECT
the assessment OF real estate. Yet strangely enough
the old and unchanged portion of the law was selected
the theme for the most violent denunciation t was
amendments seemed to escape notice, yet so great was
the clamOr that it was thought better 10 allow the
incredulOus that two and two make four.
The assessment upon real estate while II IN no case
matter how adverse and unavorable circumstances may
be under which it Is put upon the market Is essendL5
every other portion the State with the possible eNce
ton Of Brooklyn. This Board cannot consGientiopSl
the effect Of the present system is to throw upon he
OF & X an an undue 1hfe % ate fl % BOARD of E1aza
ton; and the fact of the inequality mas peen ON @
justice has not yet been done to the city in this regard
The cumbrOus and intricate machinery for the assess
men OF the shareholders OF banks involves amount or
clerical labor which could be most useuy employed, II
relieved as II might be by amended law The right
Of the Legislature TO enact law by which shares or
stock be assessed in bulk against the bank instead
of assessing them in detail now 10 the several share
holders according the number held by eaeh seems TO
be authOritaively settled by adjudication OF the SUI
preme Court of the United states In the case or National
Bank against the Commonwealth OF Kentucky VWallace
u. ;. Reports, p. 353).
In the brief statements herein given OF the powers and
duties OF this Board 10 will be seen that the COnlnls-
siOners closely in contact with the great b0dy
OF taxpayers than does any other Department The ma
OF the duties requires the exercise OF decacy Judg
men and irmness. The imposition of any burden how
ever light and however equitaby distributed is most
men are constituted. source OF irritation ana annoy
of the Board has met with the approval of the public
and that I'm the few instances where complaints nave
been made OF the final action of the Board the charges
have been refued satisfactorily With the closing OF
the books, and the final action of the Commissioners
upon the applications the Board consider their response
bty for assessments except In the cases where reOh
STRANGE has been formally made IA practically at an
end For four months the work Is open to pubic lnspe
on and the end of that period so much OF the work
has not beenObected TO, has, in erect ana III Iac
been ratified and confirmed by the public.
At the date OF this report 1t is impracncabe 10 state
the results OF the for 1871 nasmuch as the
books were closed until the 30h OF April and several
week vet remain be considered by the Board. This
duty rendered OnerOus for the present year by
the fact that the number OF names upon the persoha
rolls has been materially increased.
GEORGE il. ANDREWS, | Commissioners
THOMAS J; CREAMER, Of
SSATTHiANiEL iEL SANDS. Assessments.