New-York tribune., 1874-11-19
OUTLINE OF THE NEW PLAN,

nneopa in its operaon and determined effort is being
made by merchants and capitalists TO get relief through
the Legislature Petitions from time TO time have been
sent 10 Albany to the Senate and Assembly praying for
relief but the opposition of the country members as the
atyes of the farmers and agricultural interests
has prevented the passage OF any bill 10 Tepea OF 70
modify the laws in force In the mean time inc
burdens OF taxation have been increasing ana u Is
claimed that the in money alone TO this city under
the existing laws has amounted to many millions Of
dollars The pressure upon the Legislature at last be-
cane so great and the demand for relief from moneyed
men IN the principal cities of the State and especially in
Eew,York City persistent, that the Assembly at
authorized the Committee on Ways and
Means st during the recess to examine
and to consider the present system, and 10
report what. If any changes were necessary
in tie laws distribute taxation more fairly and re-
eve real estate and personal property from the pres
ent oner0us and unequal burdens pressing upon them
Tie Committee is considered OF the ablest in the
House. and il is believed that it fairly represents all the
likely 10 be affected by new legislation on the
subject OF assessment and taxation. 1t consists OF Mr.
BatcAclor OF Saratoga, Mr.. Prince of Queens, MI
Brewer Of C1autauqua, Mr. Lincoln Of Ontario. Mr..
Spcaccr OF Ncw.Yori, Nj AlyOrd of OlondaSa. Mr.
Weed Of Clinton. Mr. Beebe Of 5ulliyaD, and Mr.. Blu
menthal OF Ncw-YOTk The meetings Of the Committee
have been largely attended by capitalists merchants,
banAsrs and other of real estate and personal
securities and the and evils of the present mode
Of taxation have been fully and exhaustivey set forth
Several plans have been submitted to the Committee to
equazo taxation throughout the State and to correct
the nequate. and undIrness OF the present system
nNPRACrCABLE THEORIES.
A Tribune reporter conversed yesterday with Mr..
Andrews. AsscnDlymau l.. Bradford Prince, and Ed
ward Matthews, and obtained from them some facts and
details published aud of general interest
10 connection with the system. Mr. Andrews said
~ response request define his theory to
upOn personal property that theory, however
nicely drawn carefully developed can be successfully
applied the taxation Of personal property in State
nation might cssate upon a theory and secure uni-
forrni,y because could practically legisate extra
terri,oriay, subject the property Of resi-
dents to tax hy tagi6 Imports which should har-
monize with its system of Internal revenue On the
other hand state undor cone1erated form govern
ment mus rrst take iato the provisions of the
Consttu ion o. the United states, under which long
series Of exemptions must be allowed and which fur
ther restricted the taxing powers Of State by prohibit
ing interference with commerce between the States
Again, State could egsIte without reference u
the laws Of contiguous States. that mere theory
wOud Irst be tisocled by infringement upon the con-
sutional restrictions of the General Government and
then at is edges by contact with the laws OF
adjacent States, becoming shapeess and 1ncOngruous
mass which could only work with great friction in
eonaliy aud Injustice The several propositions for
new code OF assessments. made during the last few
year,, have been based very largely theory.
Among has been proposition TO tax all visible
ard tangible property without deduction Of debts Bur
here at once Is encountered pOssibity Of taxing
Imported merchandise original pacakges, which, by
decision of the supreme Court Of the United States,
the Of Austin agt. Low 13 Wallace, page 29 Is
exempt and goods OF nonresident sent here for
sale without the reinvestment OF tie proceeds here
which, nader the decision Of the Court of Appeals in the
cas- Of the Parker Mills agt Commissioner OF Taxes,
=. Y. r., page -42 exempt Here at once two
this theory through which countless
millions Os tangible and visible property would escape
Such scheme is worth consideration. because
farmers Of the State who own the "cattle on thou
sand hills" ana the bulk OF whose properly is always
tangible and visible under the light of the sun, would
consent to the ENACTMENT of such law
Another scheme likewise based upon theory, has been
TO adopt what Is known the listing system,
winch every adult inhaOtant of the State would be
oured annually to make oath 10 his or her posses
slons. Many indeed, not adults would be required to
make oath 20 subetantiate that fact, which would
certainty impose difficult and delicate duties upon the
assessor so far as tho fair sex are concerned Here
again difficulties already enumerated would present
themselves the addition OF the long lis; exemp
tons which includes United States obi cations of every
form, money in the shape of bank notes included.
Another scheme also based upon theory, has met
degree approval in this simply because 1t
has never been thoroughly analysed This proposition
TO that multiple of the rental value OF
every building represents the possessions in personal
property OF the occupant This scheme has been
applied State in this country. Ii is IN use in the
City OF Montreal and may be made 70 work with solne
degree OF uniformity within the limits OF such a city
uniformity IN the OF equitably measuring the
personal possessions OF each Individual but at least
uniformity its application. while avoids direct con-
fict with the constitutional exemptions which would in.
terfere with the systems already referred to. But the
you carry this system beyond the limits city
falls pieces uuder the changed circumstances in
which it IS required to operate. The rental value OF
tarm-buiIdnGs a problem which would prove utterly
nsolubie TO the of country assessors IL is
aqnes'lon which has never been asked and VIII
be asked for other earthly purpose whatever ls
one WHICH, s"Ved by the assessor would be sure to
receive such solution as would enormously iSssesa,e
inc eAs'inR u'cIep1heles between city and country
assessments IL Is enough to say Of this system that il
rs an enort mprao1caole IN city like New York taking
into account the peculiar conditions the dwelngs ~
than onehalf OF its population. Under this svs
ten the question OF contiguy Of other States would b.
Of controlling value, and il tho scheme were r..iia-
bic the tendency would be to drive ponatop 20 ada
cent States not subject TO such p. ,mposit,on.
As'eu Vi licenses ioI me transaction Of every con-
0 'Oii" Vi business has also been suggested.
~ ''''-.n must Of course be highly nqusitoral 10
' onsfaeter, as each license would have to be grad
nated IN W cjst proportion to the amount of business
" pe dnsaeed under It, Iwould not reach the retired
Spitast and its whole weight would have TO be borne
by the active. busy members OF the community. This
too would tend to depopulae the city by driving ous
to other States Our present laws expe residents
This might help 10 retain residents but would expe the
business that might see the residents Of Nav.
York rushing 70 the ferries TO transact business m
EewJersey under more enlightened code Of taxat,on
FACTS THAT MUST BE FACED
Mr.. Andrews said that in his address Of Oct he
granted that abstract proposition personal prom
erty should pay its share Of taxation, but when by