New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1874-11-13

Here are nearly two million dollars the city paid
the State upon which the city has not collected
But there are "nO returning steps" from the State
Treasury. Clearly this condition Of things should not
be longer permitted. The Commissioners have endeav-
cred aud Will continue to endeavOr TO reduce this
enormous proportion Of unpaid taxes by eliminating
every uncertain element from the assessment rolls,
if in dong some personal properly subject to
taxation snoIld escape. The deficiency has increased
IN proportion the population has increased, and IN
proportion 10 the rigor with which the Assessment
were attempted TO b. enforced.
on the eth inst there was filed III the Department OF
Taxes ami Assessments duly authenticated copy OF
certain corporation of This city had Oct 6 transferred
Its principal office to town in another county This
corporation assessed in 1874 for s72 and paid the
tax. bot now proposes to pay IN another part OF the
State where the rate OF tax Is lower than IN this city
hona force the proposition TO tax all corporations
at a uniform rate by an officer OF the State.
railway corporations which escape taxation owing to an
uneeaoy as To- lie ISeao1 OF tner pTnspa once
sinuation that tho Tax Department In this city had
Central and Hudson RIVER ilroad Company for
tO0COO,CD0 OF capital; ana when 10 WAS shown that
"pnncipai once" was in Albany. the compiainants
alege that TINS city Is tire place where the President
That it IS terminus Of The ROAD rhat large part
business originates here and mat large proportion OF
rs received here Yet all these alegaons do
not present strong case as that OF the western
Tai Of s90o00 fixed upon the village OF T0nawanda as
ihe place for rs principal Office had one clerk there at
$50 a year. ana held the moUthly meetings OF its
Board of Directors there. ln the CITY OF Buffalo
Il had clerks there its President Secretary, an1
It's TRANSACTIONS amounted several hundred thousand
dollars annually there It's books OF accounts kept
and there the from its various Offices East and
West received. In the language OF the court
Of Appeals, shown also that the object of the
COMPANY locating it's principal office at TOnawanda
Was to avoid taxation in the City OF Buffalo" And
again upon this point the Court said "lt is no more
lnequtable Immoral for corporation TO do this than
Tor individual 10 do substantially the same per
sou may Keep his oee in Buffalo and transact business
aud advantages which the enterprise expenditures
the city afforded, aud set by residing without
peared that This corporation had been assessed in Bu
tax aud that Tonawanda. which 1t had designated
Its prncpa Ofce, Was the only place where 1t could
The facts in relation to the NewYcrk Central and
Hudson River Railroad Company are briefly these:
road 800 miles long and for many years It's PSnepa,
pthce was III Albany 10 1905 the Hudson hVer haoa1
Company, owDinga road loo miles long. was eonsol-
idsie0 with the New-YOrk Central Company. and the
The principal Office OF the major party OF this cOnso
dse on had always been BY formal act OF the eonso
pni sofhce.d 10 Albany the elections are held, in
Alhsay the directors meet and in Albany the
its principal Ofice"-the assessment should be-
and for aught be knew was made. Toe Hud
son Il yer Railroad was formerly assessed here, and
after te consultative the Commissioners very properly
continued the assessment 50 as TO secure sufficient ey
denee to go record 10 account for the disappearance
OF that corporation from the rolls and when that
ssioners had discharged their entire duty They would
have incutfed personal liability In assessing person
NOT the fact that uncertainty could erst even In the
public mind as TO the place In which such q CORPORATION
should be assessed afford another proof that the sscurty
against such t'ntengences WHICH his plan would furnish
was needed
Mr.. zsbey favored a tax on incomes He was opu,ssd
TO Ia Ing real estate solely.
Prof O. w. Clart presented on bebalf OF thu ssvarsh
Assembly District TaKPayers Association their an.
proyal of the plan heretofore submitted By Cowmis-
sioner Andrews for equalizng tsrssion.
Assistant Alderman rhorneh commenced on the An.
equal valuation 10 various parts Of the sste and the
undue share OF tue State tax borne by the city
Isaac seermao for the purpose Of inring uniformity
m assessing real estate submitted proposition that no
town or village should b allowed 10 spend san soua,
10 more than u per cent Of IL vsluston, no city
ALDERMAN otter advocated the assessment snS
Avalon Of eli church propeyty. On the Grouaa thai Il