The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1871-06-15

the maps constantly With them IN their field work,
ana ut the same time taxpayers nected them 10
identify their property ana verify their tax oils
The ctcial scarchers aud city assessors and other
Departments had also frequent need OF them. and
an oee sres wefe SUBJECTED 70 greae deays .S aI ~
E Board. ''' 'A' ''''' 1A''' 'N' ''''''0" = WIS
The peril to various interests which might arise
from tue destruction or niutation OF any OF these
maps has been source OF constant anxiety.
In 1863 provision was made BIZ the Legis ATTIRE for
multiplying these MAPS aud that work 10 Ia such a
state OF forwar ness That in lew weeks there Will
be at least three of all that portion OF
the eity below fOniteeath street. the additional
apor IL correcting tncse several copies Will be Con-
siderable, but that Is not 70 be counted in COMPARE
new maps nom actual survey have been made OF a
large part VI the fweifth aarj. The effect has been
Alieai ~ 10 place upon The rolls 1880 lots for
the purpose or Assessment.
MILITARY EXEMPTIONS.
very loose practice iormcny prevailed In regard
to military exemptions, which was irausht with
great liability and temptation TO fraud. No exemp-
ton is now allowed unless upon the production OF
proper endorsement is made and the whole trans
acton recorded in book kebt lor that purpose.
rREYlNG UrON TAXPAYERS.
There are many men who SO tncxcusobly
careless and Indifferent AS TO allow themselves to be
imposed upon IN the most unskiliul way. II has
sistlnce and success haze almost elevated their
calling 10 Profession, To prey nn0n taxpayers IN
IL TINS department. Two or three methods Of OPP ra
ton WI. suiiice Tor examples For instance, blank
copies Of notices OF personal assessment are surrep
utousy procured OF initiated. aud ned up with
names winch nave been proved by inquiry not 70 De
upon the cooks u the Department. THESE notices
are followed oy u person who viii propose 10 have
the spurious assessment remtIel Tor a cOnstucra-
uon; and the rogue often succeeds.
Again, one OF these swindiess ascertains ny an In
spsc ION oil the bop6s thar oec; or property Is as
sessed at Sio0,O0o He waits upon the owner and
informs nirn 1t is assessed sloo 900 but that he has
Gin uence' enough 10 get II reduced TO 100000, Tor
say 500. He, too, sOmeimes succeeds. Anxious
to stop these depredatons nlsnuch as the char
actcr OF the department was thus unjustly cOmpro-
missed The Com uission rs published widely The fol-
LOVING noice, which has checked. but not uprooted
the evil
NOTICE TO TAXPAYERS.
DEPARTMENT OF TAXES AND AssEssMENTs,l
NEw YORK, Jan. 9, 1871.
The Commissioners desire 10 caution the taxpay-
ers OF New York against tile Imposition prictised w
persons preiandlng to be Connected WIN TINS de-
patnent. VINO offer to obtain re iucton In the as
Sessed value OF real or personal estate.
ANY presence Oh tho part OF such persons OF abil.
tty 10 enact reduction As fraudulent
The books oil the department are open to the pub
lie, ana ali representations made to the Commits
sonsrs, Tor which purpose banks are In readiness.
receive the most care vi attention.
There IS no other me.hod oI having complaints at
fenced 70 or errors rectlned.
GENERAL REMARKS.
Since q personal tax was lirst imposed by the
Atnenan legislator, nearly $3.50 years ago. u good
many acule minds nave devoted themselves, with
more less assiduity, to the solution Of the prob
lem how not to pay 1t.
The evas!ons nave always been numerous and in
genlous, Tut the precipitation upon tile country,
ana especially upon This financial centre, wllniD
short ime OF hundreds OF mllions oil United states
BONDS, bearing nigh rate oil interest ana exempt
from taxation, wnlle duling the same period local
taxation was largely Increased by the very causes
Which requi ed the Issue or The nou-taXabe bonds ut
once provided the means and sharpened The wits OF
those WHO have an lugrGined aversion 10 paying
taxes win the exception OF the special act in ref
efeuce TO Lie taxation VI banks passed in 1866 1t IS
not a little singular that there has been legsla-
t!on to meet the changed condition and relation Of
things.
rms Board no not deem is within their province
to discuss ut large the principles which should gov
ern the taxation Ol personal property. But Ihey
did sugges. thar slight amendment to an existing
law woUd re der II more difficult iOr the ingenious
10 elude jusI taxation. wne IL would do sonletn NO
to restoie toe comparative equilibrium wnich eX-
listed before the war, and thus In eject partially
conform 10 Adam SIN this first accepted maxim in
regard to taxatlon that the subjects OF every state
ought 10 contribute towards Cne support OF the gov
reSpe tive bilitles."
duced into the Legislature. 1t did not change the
words uf One-tenth OF the original law. IL dsu not
REFER 10 or Anew Inc assessment O real estate leg
strangely enough, the old ana unchanged portion Of
the law was selected as the theme the viO
lent denunciatlon. IL was novel. II was arocions.
II was unprecedented. The amendments seemed TO
es ape notlce, yet great was tue clamor that 1t
was thought better TO allow the amendment 10
drop tnan TO Waste time ~ proving to the ncreduous
that two and tsTo make four.
The assessment e,ua real estate while It IN no
case exceeds the gust and true valae OF The pro-
perry no matter now adverse ana un avora Die
circim stanceS may be under which II Is put upon
the markee, IS essentially higher IMAM the assess.
ment placed upon properly IN every other portion
oil the STATE with the possible exception OF Brook
lyn. This Board cannot conscentiolsly follow the
evil practice wnlCn prevails Elsewhere. Yet the
effect OF The pre- ent system Is to throw upon the
city Of New York an undue share Of the state tax.
Tue rene Nv lies IN The hands OF the State Board or
EQUALIZATION; and the facL Oi the inequality has been
recognized, and to some extent renedied, by tnat
Board; out ui justice has not yet been doae 10 Tie
CITY III tnis regard.
me cualUruus and intricate machinery for the as
sessment VI Inc shareholders OF banks involves an
amount OF clerical LABOR winch could be most USE
fuzzy employed, II relieved, as 1t might be by an
anended law the right Of the Legislature to enact
a Jaw by which shares or stock may be assessed In
bulk against the bank, instead OF assessing them IN
detail, rs now, to the several Shareholders accord.
Ing 10 the number held BY EACH seems to DE aui nor
tallvely tied by adjudication Of the supreme
Court OF the United States III the case OF National
Bank AGAINST the commonwealth OF kentucky "
Wallace u. ). Reports y. $685.
In tie oref statements herein given OF the powers
ana duties of this Board 1t Will be seen that the
Commissioners come more closely iu contact with
the great BODY OF taxpayers than does any other
partment The nature or the duties requires the
exercise OF deicacy, Judgment ana hrnness. The
imposition OF any burden, however li.ht and how
ever utabiy distributed. IS rs most men const
tuied, source OF irritation and annoyance Yet it
is satisfactory TO know that the general course Of
the Board mas met with the approval OF the pubic,
and that III the few instances where complaints
nave made % ne hna q inc
torlly. VAN the closing Of the Uooia
and the final action Of the Commls-
stoners upon the applications the Board CONSIDER
their responsibility for assessments, except In the
cases where remonstrance mas been formally MADE,
as AT al entl. TOT IOuT mOuIDS Tie WORK
is open to pubic inspection ana at the end OF that
period so much or the work has not been objected
TO has In effect aud IN fact, been ratified anu con.
nrmed by the public.
At the date OF this report 1t is impracticable to
state the results OF the assessments Tor 1871, mas
much the books were not until the iotn OF
April ana sc eral hundred applications for revision
made during the last week yet remain to be con-
sidered by the Board. This duty Is rendered more
onerous for the present year by the fact that Tie
numDcr OF names upon the personal rolls has been
materially increased.
GEORGE II. ANDREWS
THOMAS j. DREAMER,
w. II. KING,
NATHANIEL. SANDS,
Commissioners OF faxes and Assessments.