, 1873-09-11
L MUNICIPAL MIDDLE.

by tho net Of april 10, 1860, tho Common Coun-
oil was prohibited from fixing tho salary Of the
Commissioner Of Taxes at less than $1,000 q
year. In March, 1879, the Legislature
adopted rovcnue Law, which, by implica-
tlon at loaHt, substituted the machinery for
the collection Of State tazcH for that In
force for tho assessment and collection OF
state ta1cs. This Law, however, did not 60 into
effect until July i, 1872, by which timo all the
cities Of the State had assessed and 1oviod thoir
own taxes under tho old lay, and maintained
their usual official machinery. On March %,
1878, tho Legislature 1egalzod this proceeding,
legislation applying only to tho naaossn,ont,
1ovy, and collection Of taxes for 1872. On tho
18th Of April, 1873, the Logialat,ire by general
law, applicable to all Incorporated citios, pro-
vided for tho assessment, lovy, and collection Of
municipal tn1cs. This law provided for tho
election, by tho people. at tho sarne time aa tho
election Of Mayor. of ono Aasosaor and ono Col
lootor." Upon this AeseHsor IT doyolyad tho duty
of asscsaing all tho taxable property in the
city, Tho act then constituted tho Mayor, City
Clerk, and ABscssor board to hoar appeals
from assessments; to reviao and equalizo nn-
scsamonta, &c., the City Clerk to mako out a
'op5 u tno to'lBeo aaaessmons ana hana tho
Ha"o' "ien hB "af1ahs' 10 the colloctor. Tho
act SUBSTANTIALLY transferred to tho oity olofk
anu AsHessos, eepa1 atelg or collectively, Oil the
duties heretofore assigned by law to tho Com
missioner of Taxes. The act did not in tnr1na
ABOLISH the ohice OF Commissioner OF T@1oH, but
every duty hofoto1oro performed BY Him "aa
'1ans1errod 10 other o'hoora, ono OF whom, tho
Assossof' was oroated lot tic first tlme.
Ine sanno aes' IN its last section, provides:
H., ns 10y oo1ne may, m 1nels asclauon, pfos1do
missioner, x his ttno Of Office and salary, aud confsr
upon at Aucn pe"efe ana rfo7iae tor mo poriorn'-
decn neccsa.rv ,rJ ,,ron.r ~, 81, 49, .o..s,ax -,
this act relating tho utiea Of tho City oort or tho
powers OF the CITY Clerk in connection with tho as-
ena or I'M INV ~ cooct1on ~ ta-os .nact.,
apocal assessments, shall DO exercised aud per-
tofmoa py saeh my Tax commissioner II there be
In tbs sct heretofore tho word, "oity oerkn or
"Olerk used, they shall DO hold to mean tho City
Ia1 commissioner and wherevor the "olty Clerks
hsld to mean "uty rax uommlsaIonor'a oi,een @1 ~
This net of the I,eris]aturo became the Inv ~
tho State on July l, 1873. II It abolished tho
Office of II Commissioner Of Taxes cronted hv
tho act Of 1867, thou that Office ceasod to have
legal existence on July1.. The Incumbent Of tho
oflco doos not regard TINT It WAS abolished. for
ho has ever since continued to hold 1t. But it is
an ol1loo without any duties, The Assessor and
tho City Clerk arc, under tho now law, to nor
form all tho duties Of the old Commissioner Of
Taxes until tho City Council shall provide for
tho appointment OF another officer, under now
title, tho City Tar CommisBioner.
The Common Council has matured and has mr.
dered to On encrosement an ordinance nrovtding
for the election bv tho Common Council NJ a c;tv
Tai commsaioner. nnd tbie II aooa urdor
tho 2ad section Of the act Of 1s7a sbovo onotca
TIN oucstions which havo ,r;aon and vh;c,,
aeam to norn,cr the n;tv govornmart ,ro.
waa the Office Of Commissioner of Ta1as abo,-
iehed under tho cenaral 1aw7 IT an hv what
rioht has Mr. Ho,d,n ham nerform;nc thu
duties since July i. 1873? II not abolished.
what dutioa has he to perform = q, Tho Lseis-
laturo has authorized tho Common Council to
provide for tho appointmsnt of n CITY Tax com-
missioner. Ia this officer to bo in addition to, or
to roplace, tho Commissioner Of Taxes Are
both to continue, or. il only ono. which 8.
Gan tho Common Council provide for tho cloc-
tlou OF the City Tax Commissioner by their own
body !? II thoy can, has Tho Mayor tho mower to
remove the person thoy elect 4. Has tho
Mayor. undor the MAYORS act, tho power to ap-
point tie City Tax Commissioner If he Inns
Of Taxes II tho Mayor should veto the ordinance
Of tho Common Council, would tho CITY Clork
and tho Mayo. be tho Board OF Eaualization and
wlat ahare. IL any. will thu Commissioner of