New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1873-08-12
ABSTRACT OF THE REPORT.

AN ELABORATE DEFENSE OF THE PRESENT SYSTEM.
The report begins with tabulated state
ment OF for 1877 and 1873, in the several
wards from which 1t appears that this years
is less than that OF last in the following cases:
First Ward OoO Second Ward, 1897 500 Third Ward
$3.50 800; Fourth Ward s65eOO Fifth Ward, s2I55O0;
total, 63s40J The assessments had been increased In
the following cases: Sixth Ward, s19s,7Oo; Seventh
Ward, s26i 400; Eighth Ward s.4s9,JOO; Ninth Ward,
81 $50, 500; Tenth Ward, sO9i,2OO; Eleventh Ward.
$4,000; Twelfth Ward, $7Sss,795; Thirteenth Ward
s7725OO; Fourteenth Ward, S533,9OO; Fifteenth Ward,
$566lOO; Sixteenth Ward, sl5l30o Seventeenth Ward,
s5l49OO Eighteenth Ward. sl924OOo; Nineteenth Ward
$40 23576O; Twentieth Ward. s5si,s50; Twenty-frss
Ward s2s92OO Twenty Ward, s2,9ls,7lO; total
$1s3ll5; excess OF increase decrease, total
increase 500 647l5 total increase in the Twelfth Nine
teenth and Twenty-secOnd Wards, s0Oi3,265 or more
than per cent of the total increase This table IL sup
plemented by interesting statement OF the personal
estate Of residents, nonresdents and bank sharehod-
ers Under the head there increase In 1873
OF 81 ESQ., with total decrease under the two former
heads OF SIS 229 which, being diminished by the bank
increase leaves total decrease in personal prop
erty of s435779 The total increase in assessed yaua-
ton OF property s3s5i5 diminished by this total de-
crease in personal property, leaves total Increase in
the estimated value or real and personal properly over
1877 Of $25192,936
The falling in the va ue OF personal property is
ferred several causes such exact knowledge
the part OF taxpayers of the descriptions of property
not liable to by law apprehension that
the Of taxation would be something like three and
one half per cent which induced many TO change the
form Of their investments to securities exempt from
taxation and others TO remove from the city thor
ough wedding from the rolls Of the names OF such as did
respond to their taxes and were found 10 have re-
moved or become worthless, and the oblteration or
property occasoned by the Boston fire. The assess
ments upon railroads for this year have been made for
the first time upon a construction OF the law which
makes no deduction for the Indebtedness Of these cor
porations. The capital employed by several OF tho
Canadian banks in business in the city has also been
subjected to assessment for the first time. The total
number on the assessment roll in 1871 was 1888;
In 1872, 1882; in 1879 1926.
The number OF plots of real estate upon the assess
ment rolls for 1871. was l24S7e in 1872. l27; aud in
1879 1913 During the time the books were open from
second Monday in January to the SOth day OF April
to receive applications from parties considering them
selves aggreved by assessments upon their property,
there received In 1871, 2Sl6 applications covering
SAB pieces; in 1874 1908 applications. covering 31Ss
plecesj in 1873 174o applications, covering 2'l pieces
In 1871 there were ABS applications for corrections OF
assessments OF which 96S confirmed 10 1872 there
were 1903 applications for correction OF which 767 were
cou1rmed aud in 1873 there 17t applications for
correction, of which s35 confirmed This year tho
number OF assessments Pieces Of real estate, 49,
2O9 personal books, 29,5lS; shareholders In
Coming to the charges against the Assessors tho
report deprecates popular prejudice IN the following
language;
The allegation s sometimes made that this Depart.
caprciously varies its assessments In order tat
the nominal OF taxation. The reiteration OF any
charge against public officials however uniounded the
charge may be, is pretty not contradlcted 10
effect Judgment in the public mind, and undermine
confidence IN official integrity and impartallty. The
duties the officers of this Department are such as TO
especially subject to unjust imputatiops TO
assess s to estimate according to ones .Ss
this judgment is made the basis for imposing pee9n-
iary exacton penalty or tax upon the individual Tor
the benefit the public 1t is not strange that the ind-
yidual questions the accuracy OF the Judgment
The report then discusses the difficulty OF establishing
standard Of value. Actual market rates might seem
good standard. but the market Is 80 huctuatng, and
subject 20 so many external influences that IL objected
10 as q standard The judgment Of experts is also OBJ
ected to- and in illustration it is stated that In recent
legal proceeding five men, DISTINGUISHED and OF high
character, that piece OF property on Broadway
worth sums ranging from s2500oO TO 100000 while
it sold in few weeks for 100000 and resold few
months later for s4soo The physical impossbiity ofthe
Commissioners personally making all the estimates re-
terred to- and the mpossiby OF their doing more than
superntend the work Of deputies is asserted An
enumeration OF these difficulties forms the frs. point Of
Defense Inference being that perfect equity In
assessments is too much to expect. The remaining
points are as follows:
III. tabular statement OF the increase In
tho valuation Of real estate is presented. nom
which a. appears that the aggregate increase
for the four years from 1870 70 1873, inclu-
sve has been sS 10000 average Of sasi2ooo per
year while the aggregate increase for the four years
immediately preceding 900. average OF
o.. $50 600 per year. being increase Of o7oo
greater than during the last four The peculiar
state of the City Government during the former four
years is not, however, referred TO- The following the
table: