The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1873-09-05
THE STATE ASSESSORS.


Each Other-Who Pays Most Taxess
Two members, Messrs. Fowler and Briggs of the
State Board OF Assessors opened session yester-
day In the once OF the Commissioners Of Taxes and
Assessments for the purpose OF taking evidence as
to- and investigating generally, the assessment
rolls OF this county and the manner in which
the assessments are made Commissioners
Wheeler, Andrews and Moulton OF the Department
OF Taxes and Assessments, were present as were
also, at Intervals during the session, Supervisors
McCaherty, Vance, Koch, Cooper and Ottendorfer.
In opening the session Assessor Fowler said that
the Board OF State Assessors had been through
every one OF the ffty-nine counties OF the
state and had now reached New York. the
slxtieth and last. In all the other counties
they had made their examination as thorough
as practicable. What would be the result
OF the examination in New York county time above
would develop. Commissioner Andrews being
called on for statement, said that the system OF
making assessments In this state was middle.
The great diffculty experienced in New York city
by the Tax Commissioners arose from the nuctu-
atoms in values OF. property, these fluctuations
reaching from fifteen to sixty per cent. upon the
tual value OF the property. 1t the desire OF the
Tax Commissioners to make the levytng OF assess
ments in the city OF New York as little obnoxious as
possible, as they did not want TO drive people to seek
the assessments shall be made upon the basis of the
actual value OF property, but any attempt to en-
force the law TO mat extent would be met with
become practically dead letter. There were
four classes OF property-improved productive,
tate and lastly, unimproved and unimprovabie
property. We give the Deputy Assessors explicit
instructions to thoroughly examine the property
! which they assess, and classify 1t according to
| these four classes. 1t was absolutely necessary
| stances Mr.. Andrews concluded by describing
the form OF notifying the people and OF evying and
| declaring the assessments.
| sessed.
| Commissioner .ANDREws-Upon the par value of
their capital unless their capital has been impaired.
| We don't assess the surplus capital, We think
| 1t would be unwtse to do so. Fire insurance COM
panies assessed upon the capital stock actually
paid in, less the amount OF reinsurance fund and
| any debts they may owe. The amount realized
| from lie insurance companies was scarcely any
thing
In reply to Assessor Briggs he said the effect of
taxing manufacturing companies would be very
disastrous TO the commercial and manufacturing
interests OF the city. To tax personal mortgages
would drive away capital and make many New
York people seek residence elsewhere.
Assessor BRTGGs--ls there not q large amount OF
personal property taxed that Is not legally tax
able?
Commissioner ANDREws-I think many persons
submit to such assessments because they are
ignorant OF the law generally Inform all can
OF their rights under the law, but where we have
sometimes go or 100 persons III the day to deal
with 1t is not possible to do it in all Express
companies are assessed only for the personal prop
erty they have in the CITY, They Claim that they
are assessed all over the State.
Assessor BRIGGs-We have not found single In
stance in which the express companies were taxed
IN the country They always told us they were
assessed In New York in FULL How much is the
Commissioner ANDREws-Two hundred thousand
dollars. Most Of the insurance companies are ex-
empted by law Railroad companies In this city
are taxed on the amount of personal property.
People from the country often form very flcti-
ons they ee
with millions OF dollars OF capital posted III gold
characters on their signs and such like.
Assessor BRlGGS-ies, and all the gold they have
got-some Of"them-is on their signs. (Slight
Symptoms of shufiling cacchinations all aroundJ
What has been the effect Of Mr.. W lls reportY
Commissioner ANDREws-lts effect has been to
diminish the assessments on personal property
Assessor or BRIGGS mere stated a tnat IN travelling
banks were assessed all the way from zero to 100
| per cent on their stock. How are newspapers as
Commissioner Acknowledgements are rarely
assessed They are not liable to assessment in iact
! After some further discussion the Board pro.
| ceeded to examine some OF the Deputy Assessors
and attaches Of the department. In reference to
parts OF the city. Deputies Young, Payne, Cole
map and others were examined. The Assessors
| had the tax books before them and put off-hand
| questions to the witnesses as to the valuation Of
certain pieces OF property. Upon the witness
| Assessors announced the amount for which 1t was
| assessed and 1t must be conceded that, as rule,
the proportionate assessed value. At the close OF
| this branch Of the inquiry
Assessor FOWLER addressing Commissioner
! lAndrews) inquired whether he thought that the
| percentage OF applications Tor reduction or assess
| ments by citizens OF the Twelfth and Nineteenth
| wards, as developed by the recent investigation
before the Committee of Supervsors was as great
as the proportion would be throughout the city
The Commissioner replied that he thought it
would be about the same IN each ward. There
was something to be said. however. in this con-
nectiOn. The unllnproved and unimprov-
| able property, OF which he had previously
spoken, mucf Of when was situated in the
nwsh was the sSs wand
State the iarm lands of the State will produce
something If is only Canada tnIstles or some
| tive in a degree, however slight. Our suburban
property, which is not susceptible ofmuch improve
nor lighted-ls productive OF nothing. l merely
call your attention to this TACT bearing upon the
apparently unequal assessment OF our uptown
| property.
Assessor BRIGGs--Speaking OF uptown property
what is that property which see at the upper end
OF the island, as | come down by the Hudson
River-property about Washington HeighIs-the
| owners Of which viii not talk OF selngs You
can't buy property at any price up there 1t is not
| represented by money; money can't get it. How
| do the assessments on that compare with lots we
have seen In the country, which are worth alb
solutely nothing and yet are assessed at IRON So
| to 50 an acre?
Commissioner ANDREws-That country properly
most likely belongs to New York city owners. II a
! New York man owns any property IN the State
| they are sure to assess him iearuy.
| Assessor BRIGGS-The value OF IL Is actually
nothing and yet you Will nd that 1t Is assessed ut
| from one-iourJh to 0ne-third more than the best
property IN the city In proportion to the respective
| values of each.
| President VANCE here rose and said that, as
| chairman of the Committee on Annual Taxes and
Finance of the Board OF Supervisors, this Board
| would not consider him intrusive II he stated to
| them that the impression Is very general in New
York that the city Is paying more than its share OF
the State taxes. IL will require Facts and figures
| OF the strongest kind to remove that impression
and it is expected on the part OF the citizens that
! there Will be reduction made in the proportion
! OF the state tax levied from them.
| Assessor BRIGGs-1n our tour OF all the counties
| we have seen some 5000 persons, and from 1heir
testimony, and taking thatas basis, think nine
| teen-twentleths or the farm property OF New York
is assessed at more than sixty per cent of It's saa-
! bic value. Along the railroad lines In towns and
| villages there Is an Increase Of vaues-on the
| farms they are not assessed at a fair relative
| valuation. Young Americans are leaving their
| old homesteads and docking to the cities and
towns for employment; they won't work the lands
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