The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1875-05-12

Az THE bEGISLATUREs-
The constitution article s, section o. declares
that
1T shah be the duty OF the Legislature TO pro.
vide Tor the organization or cities and incorpor-
ated villages, and to restrict their power OF taxa
ti0n, assessment, borrowing money, contracting
debts and loaning their credit, so as to prevent
abuses In assessments and in contracting debt by
such municipal corporations"
The convention or 1846, having exhausted It's SEES
sions In the consideration OF questions upon which
it acted, and finding itself unable to deal ade-
quately with the problem OF municipal govern
ment, on the day before it's adjournment, charged
that duty upon the Legislature. Its primary object
was 30 protect taxpayers In the municipalities
against abuses on the part oflocal governing on
clais, In taxation for local administration, IN
sessments for local Improvements, In the con-
traction OF municipal debts ana In the loaning or
municipal credit.
Those evils nave already attracted attention,
though they were at tnat time but in the begin
ming OF the monstrous growth 70 which they have
now attained. In the twenJ-nlne years which
nave elapsed, the increase or population in this
State has been chiefly in the cities and incorpo-
rated villages, until, at the census OF 1870 those
organizations embraced more than 2,Ooo, 900, and
now about 100000 OF our people. The course or
legislation, so far from nDeying the injunction OF
the constitution, has oeeh mainly In the opposite
direction.
Every annual statute DC * has been largely &C.
cupied with enactments iavoring the growth OF
municipal expenditure involving taxation, as
Eessments, the contraction OF debt and the loan
ing OF credit The result, 80 lar as the cities Of
the state are concerned, is shown by an abstract
OF reports from the twentvfour cities, which have
been furnished TO me b. the local officials and
winch herewith transm' toy0ur honorable body.
MUNICIPAL AVIATION.
the aggregate valuail- Of property In these
cliies, subject to ta3 ,tion In 1874, was
81, 1868, 535,07A
fne aggregate OF city taxation was $50, 439. l2I.
The aggregate county and state taxation was
me aggregate OF taxation was s5o,42e. 600.
The aggregate DEBT OF these cities was
Computing tile taxation and debt on the popu
laton OF 1870, adding twenty per cent for subse-
county and state taxation SIS 9S, and the agGre-
gate was f2l IS Tor eacn nnaoitant. The city
debt was for eacn innaoitant $l5 So
lt must be borne In mind that the proportion OF
the assessed valuation OF real estate 10 IT'S actual
value IS fixed in these reports according to stan
dsTd from which there is now large reduction.
The average OF the assessment Is 55.43 per cent
OF the true value.
II The recent fan In marketable values he esti-
mated at one-tnIrd, the rate OF the assessed valu-
ailon would be eighty per cent Of tue actual
value
IL may be presumed that the values stated in
these reports nave reference to real property. No
allowance IS made for the undervaluatlon OF per-
sonal property.
IL is probable thas, In many instances. the tax
alton imposed upon property In cities mas been
from one-quarter to one-tnird, and Dy the decline
OF rents Is now one-thlrd and sometimes reaches
one nalf the Income OF real estate.
In 1853. when the population Of the United States
numbered twenty-five Millions the whole cost OF
It's government was under $50, 900 900. 1t will be
seen that less than TWO millions and hall Of IN
habItants Of the cities Of New York pay nearly as
much taxation as was imposed on twenty-five
millions, about twenty years ago, for the cost OF
the army, nay5, Indian treaties. ana all other ex-
OF the general government.
As remarked IN my annual Message: I'D the
decade beginning July /. 1866 the people win nave
paid in taxes, computed In currency, seven tnou-
sand millions OF doliars. Three-ntns were Tor the
use OF the Federal government, and two.nftns for
doubtless true that some portions Of the munich
pa expenditures for objects not strictly gov
ernmental. But II cannot be questioned that
much TOO large porliOn OF the whole
net earnings oil industry and OF the whole
net income or society. ~ taken for the purpose or
carrying on government IN THIS country. The
burden could more easily be borne wnen values
were high and were ascending. as they reeede
toward their former level the taxes consume a
larger quantity OF the products which have TO be
sold In order to pay them. They weigh with
constantly increasing severity upon Oil business
and upon all classes. They shrivel up more ana
more the earnings OF labor This condition OF
things ought TO admonish US, IN our respective
spheres, TO be az abstlnept as possible IN appro-
priations for pubic expenditures III the cost or
ought to be- one-third IL would still be larger than
few years ago, taxing account OF the prices OF
the products, which, in order 10 pay that cost we
CONSEQUENCES.
the burdens upon taxpayers in cities are exhib-
tied In ways bills Tor relief by the tempo
rary funding OF noatlng debts; bills authorizing
loans TO carry on or complete permanent improve
ments; freqaent appeals rom taxpayers against
II 10 quite impossible TO arDitrate intelgenty be-
tween the contendlng parties, are among the in
Tne choice between the opposite evils which
such cases present is often difficult aud the result
unsa satisfactory. Works by the localities, as by the
state, which ought not 10 have been undertaken,
or which are on 4 scale too expensive or eXtrava-
giant, are advanced so near 10 completion that IL
u not expedient to refuse tile means TO
nnish them, or not proper 10 override
the local onncials without more Intelligent
ana assured personal judgment tnan Is possible.
II will not DO TO enforce the rule tnat loans for
permanent Improvements shall DC accompanied bY
= sinking funu in many cases where there was no
notice But have refused to sanction a bill al
verting funds raised by permanent loan and not
needed Tor It's original purpose 10 current ex-
penses and have insisted That in funding float
ing debts the loans should be but temporary until
the deficiency should oe provided lor by taxation.
1t has been tmpractcaoe 10 at once inaugurate a
better system. The whole subject requires care
ful and thorough investigation and tue adoption
or nxed policy which shall be known 70 the peo-
pie and to which they shall conform.
JUDICIAL REMEDIES.
that me three bills when il ADOPTED with great
unanimity providing judicial remedies against
frauds anectinR the public MONEYS 81 property are
nicipal government tnan all the legislation which
has taken place during the tweny-nine years IN
so municipal administration mas remained unexe-
cuted.
IL IL true they reach abuses only wnen extraYa-
Rance aud improyidence degenerate into bad faith
or fraud, but they apply 70 every 0fncal OF every
cty, as well as to all State, county and town iunc-
tionaries
They apply to every case in which city ofnelal
snail, with intent to oefraud, wrongluhJ OBTAIN,
receive, convert pay out or dispose OF any pubic
moneys, funds, credits or property. They Apply
20 every case IN which sucn 0ficial shall with
ike intent, by WILDLY paying. allowing or audit
1nR any talse or unjust claim, or In any other
manner or way whatever aid or abet any other
person In Wrongfully obtaining, receiving, con-
vertlng, paving out or disposng OF any public
money, funds, credits or property. Tney apply
also TO every person VINO, dealing with any officia
shall, with intent TO defraud, wrongfully obtain,
receive, convert pay out or dispose OF any such
money, iunds, credits or property. They sweep
away the complicated techncailties bv which con.
vlction Tor such offences mas hitherto been en-
Darraseed or defeated.
One OF these acts provides for every sucn oiTence
penalties adequate TO It's enormity, Ia imprIson-
nent IN tle state Prison for not less tnan three