The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1875-09-08

to headed percentage adopted by the state Asses
- Out OF $40 towns of which the ratio used by tho
local is given in 754 towns ratio OF to 80
per cent higher IL adopted by the State Assessors that
say that in 754 towns the local assessors valued
the lands of their constituents too high basis upon
which to adjust the ratio of their assessments In the
city of New York the Tax Commissioners claim to have
used the rate of 60 per cent in assessing while that
adoptcd" by the State Assessors is only 43 per cent
Then it stands thus:Thc ratio sworn to, as used by
local in 754 towns, is repudiacd and ratio
materially higher adopted by the State Assessors while
in New York the ratio OF the Tax Commissioners
ected and II per cent lower adopted by the State
Assessors As the adopted" ratio is the ratio used in
apporonng the State tax the result to benefit largely
those sections where the ratio is increased at the expense
OF the city where the ratio is decreased To make it
plainly understood it may be thus stated:-The local
assessors that their assessments twenty-five
per cent OF the actual value The State assessors say
in effect ''Not your assessments fifty per cent
the actual value and the average in the State is
forty per cent your property per above that
average and consequently the difference between forty
and fifty per cent shall be taken Off your property and
placed upon other property in the State which we deem
TO be assessed at less than forty per cent? The entire
question of the relative ratios OF assessments is one
which involves estimate, discretion, judgment a
literal, mathematical demonstration is rarely possible
To aege that tho state assessors have erred in their
estimate of the relative ratios Is to aege that they are
human, and is in no sense to impugn their
and devotion TO their duties elicit the
praise Of those who have suffered from their
errors of judgment. The undersigned are informed
that prior the adoption of the ratio of 43 per cent
by the State Assessors, the Tax Commissioners sub
mitted to these officers a schedule, including nearly
five hundred pieces Of property scattered in all the
wards which had been sold or were for sale at prices
upon which the assessments ranged from So TO lob
per cent, averaging 1913 per cent and of others in
suburban ward thc Twelfth ranging from As 10 go
per cent, averaging 81 per cent But the total
assessments in the Twelfth ward were only ~ per
cent of those in the entire city. The ilttest pract
cal commentary on these ratios adopted by the State
Assessors may be found in the following extract from
the report of the New York city Tax Commissioners
for 1875, page 49,
sin 1878 the State Board added to the assessment of
the entire county of Wcstchestcr 81 GU 723 in order
equalize the assessments in that county with those
of New York In 1874 upon the annexation OF three of
the towns of Westchcster county the Commissioners
found necessary, in order to bring the valuations
those towns to something like fair proportion with the
assessments in other portions of the city, to add
$3 46S SAT TO that same assessment for 1873 That is
to say that assuming that tho rest of that county
assessed in the same proportion in 1873 as the three
have been increased S76,S34,9 57, instead Of only
$2,677 723"
To hcighten the absurdity of the adoption of such
ratios, it may be added that on page 81 of the re-
port OF the State Assessors, the ratio of 37% is
adopted" for Kingsbrdge, 80 13 for Morrisana and
81 for West Farms, the ratios at which these
towns were assessed in 1874. When annexed to
New York city in 1874, and the assessment
raised upon these towns from S9,57S 230 to
S23 047, $40 by tho Tax Commissioners of the city,
then the same page of the report in note, states
that "these towns are now annexed to New York and
assessed IS per cent of full valuc.n That is say
that SO 57S $50 is 35 13 per of the city and
that $23,047, $40 Is 80 per cent the property
when annexed TO the city, whereas the rule OF proper
ton makes the latter sum equal to $40 per cent This
is one Of the rare instances whore mathematical DEM
onstraton Is possible
Such remarkable discrepancies these have brought
the undersigned before your Board with belief the
part OF the taxpayers Of the city that presentation
of such facts would insure Il more equitable dstribu-
ton Of the burden of State taxation.
1t Is not deemed necessary to give special promi-
ncncc TO the fact that during 1874 real estate generally
into account then the assessed value Of
city property must be placed at not less
than 50 per of current values. In
deed the undersigned are informed that in
many instances sales have been made public auction
at prices less than the assessed valuations. 1t may
well BE- doubted whether, II the Tax Commissioners in
creased valuations generally they would not incur the
risk of ovcrrunning actual values
The attention ol your Board is respectfully requested
to another grievance Of which the city justly
plains Since 1888 the assessments for personal prop
crty upon which the tax remains uncollectcd amount
to S473 294 ia upon all of which the State has
been paid so long ago rs in 1886 and 1857 the de-
fcicncy in each year $40, 600 600, and in later
years since an irredccmabc paper has added
nomnally to the volume of business and NJ the same
Time augmented its hazards tho of the deficiencies
has largely increased, that, In 1872 it exceeded
SOL 900 600 During the last ton years the amount OF
TAX paid To the state by the city upon uncolcccd
assessments upon personal property is S2,1i9,5S0
IL would but reasonable that tho State
should reimburse the city the amount of
taxes paid upon assessments made in good faith, but
upon winch the tax proved uncollectable IL is proba
bly, however beyond the power of your Board to deal
with this question, far ms IL affects the Of
former years But is only just that The assessments
upon personal property for 1874, upon which the
mains uncollectcd amounting to S37 30 7OS should be
taken into account In your distribution Of assessments
in addition To tho deduction you may make upon the
assessments upon real estate
These deficiencies have arisen from the efforts made
10 enforce the laws for assessing personal property with
fidelity whilcNhc vicssitudcs OF business the shifting
character of the population and the setting aside by the
courts OF assessments supposed to be legal when made
render ii impossible to collect large proportion OF such
taxes.
1t has escaped the observation of the undersigned
that while the assessments upon personal properly in
New York have declined in 1874, that in some other
counties they have materially increase cd. Where the
law has been enforced with any degree Of rgor it was
impossible that the Revision 1873 could pass without
leaving It's traces IN diminished assessments for 1874
but where the law had not been enforced prior TO 1874
IL would be easy TO show increase for that year.
Owners of personal property, feeling confident they
would not he assessed, would bo luled into security
perhaps securities would be the better word-whch
would subject them 10 assessment for year ut least
until their investments could be changed into some
agsngsnhc But IL has