New-York tribune., 1875-01-23

HgfAfk ASSESSMENTS NINDiCAihp bt I'M ~
snssoRs--A sTRoRs ARRAY OF FACTS
vysos rHs REeULAR coRREsPoRDESr OF TIE TRrBUSsI
AInANy jan 22~-Messrs. John S, Fowler, james
A. Briggs and Steelng G. Hsdley, the State Assess
srs have presented their annual report to the Leg
islatnre. This document is ok more than ordinary
intefest and ySue 1t has long been known to those
who pay any attention TO such matters that TIE
ssesssmentef personal property is hopeless mad
de Of injustice and imeecility-e perennial
spring Of perjury and fraud. Obedience W
tbe law is productive Of extortson ana Iop-
bcry. Equitable adjustment OF tne Vuiuea
Of ta1ssion. so far as personal property is
is sistply Impossible The State might as "eh
attempt to collect tax of fifty dolars sanon VN
vh;Ay That large portion Of the report OF the
sta4 Lsa,sors which treats of the taxation OF per-
.o-o, estate ia therefore omitted The annexed ex-
tract relating to the equalization OF the assessments
ade by the several counties Of real estate appears
TO present strong reasons for the changes MADE py
'r,hs Board. The counties which have complained OF
The action Of the Board are bound at least 70 make
o. strong an argument on the other side:
THE AVERAGE RATE or ASSESSMENT.
We have taken full minutes OF the evidence thus re-
eeived in ~ counties have, In addition, examined
the records Of conveyances by warranty deed in many
counties. comparing the consideration named In eacn
deed with the assessment upon that property as iounu
IN the hast preceding assessment roll We have also oo
the full and value OF Is to 80 pieces OF real es'a 10
each town and city represented selected prOmiscuousy
BY from the assessment rolls and noted the assess
peut on each parcel From TINS eHiasnSe % osnted
frem those residing the vicinity ana wei scQ9au.eu
with values with our own observation ana luuemeu. @
sFped thereto, arrived at the average ste per
cent at which the aud personal property was as
ceased In each town and city ID 1910 Osink Sio Pn Pn
value the real estate Of and city In that year
mot the ordinary asking value Dor tne ana
fhe samewouid be appraised in the payment OF Just
isscr IN tins regard s condensed and set forth in the
tables appended 10 this report 10 when attentlon ~
@sot Of each county is also given therein. The real
of the State we have found TO- be assessed az -
DER cent Of the full and true value. These statements
we're submitted to the State Board Of Equalization, a.
their annual meeting 10 Albany IN septemoer Ss, anu
adopted Counties assessed at an average Oh less snn
IA per increased, and those above we're re-
,duced TO conform TO the State ratio.
The equalization thus made has been the sut1ect or
stste and the press in the Counties Of Monroe Oneida
and New York have been especially severe IN this
Utica slege great Injustice done their respect
s6 OS tne eTHs the @ Of ard
County Of Kings the benefit Of considerable reduction
while the newspapers and officials OF New-fork and
Xings County are confident that they paying TOO
large portion OF the State tax IN consequence OF the
Of the State. To all this we can only say that basing
eur action upon evidence received with no pr1Sdce or
OF Justice and while we 40 not claim perfection
20 carefully review the evidence and we compelled
TO believe that II injustice has been done TO any the
others. In Monroe County, in addition to the oral eyi,
seDce given we examined the recGTos OF deeds ana
obtained the consideration named IN 70 conVeyances
recorded in 1879 of which were In the towns and g. IN
t,on with the assessment in the assessment roll we
found the average TO be less than per cent IN the
cent These low Of assessment. taken in counec
ton with the very small amount OF personal property
Rochester indicated that the State Board of Equal
isation did not deal unfairly with Monroe County The
was fak n County.
age per Of assessment was found TO be less
than in Monroe County.
THE ASSESSMENT IN KINGS COUNTY.
The County Kings assessed at 40 per sent Of full
value in 1873 which the largest percentage OF any
sounty the State in that and the State Board,
upon the recommendation of the State Assessors de-
eucted from the assessed value at their last
meeting Notwithstanding this liberal deduction, and
for which the Board have been severely oensured the
Mayor OF the Civ Of Brooklyn 10 his last annual mes
cage says:
"some measures should be taken 10 overthrow the
nonstrous inequality maintained In the valuation OF
property the purpose of taxation the
and rural districts. 1t is weknown fact that whlle
average about co cent OF the real marketable value
Of the property taxed those 10 the country less
than per cent Of such values. This great inus
tice Is sustained too, by constant practice OF per
jury the part OF the local country assessor If the
State Government is utterly at the mercy OF the
country interests and those interests are so selfish and
unfair that legislation cannot be had 10 establish
equality valuations for the purposes Of TAXATION the
people ought TO be made plainly to see that their ser
Justice"
The Mayor be ignorant OF the fact that the City
Assessors OF Brooklyn Resolved" in general meeting
that they would disregard the law-that they would
commit perjuryby not assessing mortgages iD l.74.
Ought not the Of Brooklyn have the man
hood do equal and justice to the OF
that city by assessing the law demands all debts
bond and mortgagei
ONERoUs TAXATION IN THE CITY OF NEw-YORK.
We have again given much attention to the
valuations In the CITY of New.YOrk, Aware
Of the oDerOus taxation TO which the city subjected
We have feltit duty TO make the investigation
thorough possible. At meeting held at the office Of
the Commissioners, which largely by
interested taxpayers OF different caOses, from the
aud representative Of millions, to the whose
sole real estate his single lot rs by 100 feet Many
statements were made 10 us OF valuations at So co. 10
and 80 per cent OF full value. Schedules of
sented, valued IN the aggregate at several milIOus
OF dollars the average assessment OF which was about
81 per OF the value named. noticeable feature,
however in this exposition was that OF several large
real estate owners present none gave schedule OF al
she by them that the average assess
ment might be ascerained, but were evidently cOnteut
select such assessed at the highest rate and
several admitted that all their property not
assessed at the extreme rates named The c0usdera-
on named In lSo deeds recorded in the Registers office
In April 1874 tand taking only those which appeared 10
be bona hde traDsdctiOns, amount to $2,5l47SO The
per The value placed upon les pieces Of prop
erY by real estate agents. IN their hands for OF
iease. and some OF them recently sold. taken
tvel0rom their books, mostly situated between TWEEN
tieth and Nlnetletbsts ia various localities, amount
6.27ooO The same property, upon examination Of the
taxros was found 70 be assessed S294,76O VI about
fhe state and United States census has been fire.
quenty quoted 10 show the high rate Of OF
the City VI NewYork. compared with the country,
and free 10 admit shat have found the
variance With the facts that we have been led
to place little confidence IN tue statements, and only
give the following reply 10 those who disposed 10
make quotations therefrOm for the purpose making
0ase Inc United States census OF 1870 places the