New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1872-02-09
STATE TAXATION.
prpORT AND CODE.

OF NEw-YoliK a coorco
DaN,u "',,m,ss,oners appointed by the Legislature
- .sar,ed . draft OF code OF laws reia'inE 10 u4o
."ssmeut Of taxes in the State and report te's'"s
,norato GOV Hoffman, in transmitting 'he'o uo0u
ut. Ito the Legislature, says; having III NY
An.usI Message urged upon you an early anu con
.,serate examination Of the system VI ''A"'oh Pi0
,oa nv the Commissioners 1t is unnecessary ior mo
A.. A more now than renew that RECOMMENDATION anu
nj the same time 10 express my satisfaction "nu 'no
labor and care which has maniiesty oeeh eAPe"u" ny
The Commissioners their conscientious ehor' W uIo
as q uniform equitable and proou'u'0 S' u W."
legislation. A., co,s
r rndar an act OF April 20, 1870, and that they SUD-
i,ted In February 1871 report embodyng afeVew Vi
the existing system OF State OF local taxaon-an outno
M new syscm-and reasons in detail, which seemed 10
che Commissioners sufficient % warrant them IN recon-
,uending such new system to the Legislature ana the
people of NewYork for adoption This report was pub
iished at the time In TIE TRIBUNE. The present
report is called by the COMMISSIONERS 'ne"
second Report" and is repetition OF inc
reasons OF their rccOmmendatOns an analysis
of the principles upon which the code prepared by them
has been founded and prospective exhibit OF us
method of working The discussion Of the province and
scope taxation in general of the limitations OF the
taxing powers the Federal and State Governments;
of the effect OF the Fourteenth Amendment to the Con-
sti;uton of the United States in abridgng the control OF
the states over tue OF
certain recent legal decsons being separate depart
ment of the subject consideration, ard one not
more pertinent TO NewYOrk than to all the other states,
Is also published as supplement 10 this report
The Commissioners compare the system Of local taxa
ton in NewYork with the tax systems OF other States
giving the results OF experience. stating the actual con-
dtjOn Of the New-YOrk system and its failure III at
tempting to reach personal property Tho reasons OF
the failure Of the existing system are discussed at
length and the suggestions that they naturally give rise
TO- The regulation OF assessments by oaths is shown
10 be on absurlity, and the present system a
violation OF the principles of constitutional government
and full Of anomalies and Inconsistencies 1t appears
moreover. that this system is nowhere effective and
there to SUPPOSE 1t can be made So since IL
is arbitrary Illogical and inqustoral The course OF
other States in these matters ia reviewed. aud political
movements having reference to the total abolition OF
taxes on personal property are noted
THE PROPOSED NEW SYSTEM OF TAXATION.
Having thus demonstrated the absurdty of the theory
OF the system Of local taxation at present adopted by
NewYork the inequality and irreguar;y OF its admin
lstratlon and the injury which is certain to accrue to
the material interests of the State from its longer con-
Guuance the Commissioners come next to the consdera
ton Of the third question: "Can any system OF local
taxation he devised which will prove chectual for
revenue be free from arbitrary and inquiSitoral meth
DDS Of administration and at the same time DO mdoe 10
work with strict justice and uniformity
And in answer to this question: the Commissioners. ms
fe result Of careful investigation Of the whole
subject and after having en6eavOred to thoroughly ae
quaint themselves with the experience Of other States
or communities, present herewith code OF
new system OF local taxation, in respect to
which they feel entire confidence that it will
prove every way remedial of the most serious OF the
evils experienced under the present system, allow OF
simple, effective, and economical administration and
in opposition TO which objection has as yet been
presented which cannot be shown to have its origin
either in mscOnceptiOn Of the views Of the Commits
soners or in prejudice in favor Of old ways and observ-
ances simply because they old and customary, and
not they have been founded on either justice or
expedency. - =,
main features Of the proposed new system may be
ind buildings at a fuli and fair market valuation.
Tue existing laws require this hut rs perfectly Wen
tes valuation perfectly dead lie letteE and that in
fore shown runs low in some instances as Is
per cent; and on the average for the whole state
more that every in the State is annually cert-
tying under oath that he has compiled with the law,
annually that which he knows IL untrue and
only excupate himself OF moral as well as technical
and are understood TO be mere FORM without meaning
Now il would seem clear that the irst step in the way
of reform OF the existing tax system is TO provide for the
execution Of this law and the commissioners in advance
charge that no legislator citizen oppose in
different to the adoption of measures calculated TO bring
fraud and promoter OF social immortality 1t is also
important to state hat the recent G tIe r
practical difficulty. as is often supposed IN Vaung
ea vse as this Method has been
fully adopted in each of the aboyenamed cities sub
stute for the former guesswork plan OF rating such
property. , .
may nevertheless be not out OF place TO recall to mind
that the amount Of expenditure, and not the vaua-
tO that governs and controls the amount OF taxation
aud that making the valuation OF one and the same
description of property invariably conform to one and
zen. unless he uujusy taking advantage Of the
defects OF the existing law to nequlta6y pay less than
Phey also recommend that the administration Of the
whole tax system OF the State be placed under the
charge OF supervising officer, intrused with full
powers whose business would be to see that the laws
Whatever they may be- are lived up to and enforced
and that he shall be especially required TO prosecute
be prosecuted assessor Of the State who
deliberately makes oath that he has complied with the
provisions of the law when the fact can be made evil
dent that he has not done
SeeoRd To tax moneyed corporations OF the State In
Third A little reflection and an examination of the
of taxation will show, that under the two heads
specified are included almost all the property Of
not thus included is OF character very difficult not
impossible, to fairly value and assess and that the con-
tinued attempt, now to directly ascertain its value
and H. will be productive OF very btte revenue,
above presented must prove disastrous
STATE The COMMISSIONER therefore, propose, as a
sttute for ali such detective taxatiO, and as equiv
property tO the occupier be he tenant Of
any aud every building used dwelling, or for any
other purpose valuation OF three times the rental
rental value OF the premises occupied but not ncud
Ing under such assessment any land except such the
building stands essential thereto. All
property embraced under of these provisions
above stated " be exempt from taxation.
RELATION REAL ESTATE TO PERSONAL PROPERTY.
The general principles, irrespective OF considerations
OF expediency which the Commissioners base the
senta feature OF their system may be briefly presented
as follows:
The market value Of real estate always proportional
to- and dependent OD The amount OF personal property
rather productive capital, placed upon or in IT'S i'm
mediate vicinity. Land in itself has originally
value, as it cost nothing TO any to produce IT..
II there lie personal property productive capital
connected with it. or reflected it, it viii sell in
any buildings should be connected with such land they