The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1871-06-15
TAXES AND ASSESSMENTS.
Report Of the Commissioners OF the Dc.
partment Of Taxes and Assessments.
DEPARTMENT OF TAXES AND ASSESSMENTS,

DEPARTMENT OF TAXES AND ASSESSMENTS
NEW YORK, May !, 1871. !
This department was reorganzed In May 1869,
BY the appointment OF the present Board OF Com
missi0ners under Luapter 1913 OF the Laws of 1869.
II charged With the whole bect or the assess.
ment Tor purposes Of taxation OF ali the real and per-
sOn property In the county and Is thus vested with
powers second only to the highest Judicial functions
exercised by civilized COVE. nmenss. NOn-partzan
In It's Organiza ion IL duties have been discharged
VITA such lnpart!anty tina: the decisions OF the
Beard nave been appealed from In only two In.
stances. III one OF these decision OF the Board.
which was sirc, compliance with specific In
6tructlon3 Issued W the Comptroller or the state,
was Overru.ea ~ the supreme Court; aud III the
other tne decision % Tue same tribunal was adverse
~ the appellant.
Soon ailer appointment the Board adopted the fol.
loving iues wnicn are consplcuousiy posted in It's
/. rne hours Tor the transaction OF business in the
Offices vi the NO.llli suners Ol Taxes and Assess
ments shall be from nine CLOCK A. M. TO four O'Clock
d; anu On SATURDAYS 70 'nss r A. provided
required 10 Ue Present turing once hours, when not
Ofnciay ensaaet ~ ,heir districts. Those desiring
leave VI a.ocnce must apply 70 TIE commissioners
for PERMISSION. Snoul lliness prevent attendance
upon duty that fact must be promptly communicated
10 the secretary, allSL also DC advised OF any
change ol resiIeuoe.
3. during office hours an orderly department Will
be exacled, ana e.upoyds are required To devote
their time 10 the discharge O. Ol.clal duties.
.. smoking III tne Once during once hours Is
positively prOaIDleI.
8. NO person. net conneclad with the department
must De permitted DeAld the desks, me searcners,
holding permits from the commissioners only eA-
copied.
g. All leld-pooks. maps ana other records, when
not Ill actua use III the several districts, must be
deposited WIN the JanltOr at the Onice, and from
the Isl SEPTEMBER % Cne Isl OF January must be
deposited durin business hours eacn saturday.
Z. IL IS espeGlalir enJonied mat prompt atren.
ttOn be paid, ucivn ANA courteous manner exhibited,
anu respectful. language elpioyeI 10 all parties
presenting them elves on pubic business
The cltJ uaS Deel dislleu mo assessment dis
frictS Of convenient sze and deputy tax COM
missioner Anu clcrn assigned 10 eaCn. Under the d.
rectlOn o. lie board anu IN compliance with Sec
ton Z OF cnap.er 5 2 OF the Laws OF 1853, these
deputies and Clerks conmeh tneil field duties on
she nrst Monuay september, anu proceed to
assess the ia tne respective districts for
the ensuing calendar year by personally examining
every house, bLLuIna, lot pier or other assessaDe
properly. giving the dimensions. street, and ward
numbers OF every lot, ana the dIincnSons and u. IN.
per OF storles us well as the material OF every
Dull0lng together WlLn the names OF the owner
occupant II nnuwn ana such other information AZ
the Comm ssoneis may from time TO time
Tequlre. They note care-ully all improvements made
during the year. new edifces erected. and the
pr0ba lie cost; al changes which may either In.
crease or diminish j. ms or Values aud, rs Tar as
possible, ac4uant themselves with the prices de-
manded for sucn real property az may be in the
md prices OF property In their respective districts
by these and oiner means just ana equal valua-
Sion Is sought 10 DC paced upon the entire taxable
real estate or tue county.
These assesslncns, wnen completed are copied IN
sdetail from the ned BOOKS DiOtterS Into record
books and on the irst Monday OF January are open
to the puOlc for laspe- ,iOn ana thus remain open
until the 18th OF April inclusive The deputies and
clerks are III aay ATTENDANCE at .her desks during
this period, to CIV ln,ormaUion, receive applications
and note changes Ol ownership. The applications
Tor reductions Ia assessments pass to tn. Oice OF
the secretary. wnere they are recorded ana then
into the hands oi an experienced appraiser assigned
- thai duty who examines critically each appiica-
LION, sting the property II necessary, aud reports
IN writing to the Commissioners. When the books
ARE closed the Board take up these applications and
consider them carefully. duly weighing the reasons
alleged by The applicant i'll behalf OF his claim. and,
upon making their DECISION, tie cooks are corrected
In conformity Tue. etJ.
After tnis revision and correction the books are
again fairly copied IN DETAIL and OH the first Monday
In July a,e delivered 10 The Board OF supervisors for
The extension OF The tax.
The Oliowing statement exhibits the relative valu.
atoms Ol tie real estate IN each ward for the years
Qs6y and $780, VITA the increase decrease in each
md the aggregate OF sucn Increase and decrcase:-