New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-01-07
fund there has been paid to the Cornell University dur
ing the year s1ooo


ASSESSMENT AND TAXATION.
In former reports have recommended such ierlsia-
INN as woali "a Impose tho burden " taxation that the
OF the State should contribute toward tne SUI
pToor,io1 70 their respective aDes That the laws
for the assessment and collection OF taxes a. ney go
upon our statute baokr dsregarded and disoeyed
aud their provisions and directions violated oy tnS
ncers whose dutt Is IA enforce them from sne eJ
the State TO tHe Other Is too notorious 10 DC ueuou
The statutes require that all property should Dc
&C It's true cash or marEct value but IL Is wen IVA
that the local assessors disregard THESE 'ar
species Of property PUT upon ther ros r
below its value. The necessity OF lrgshuve acod ne
n apparent the subject being one sdrrounded Oy
dncuitirs emharrassnents, with the view Oh 90
tanning information preparatory TO change tue LIZZIE
ldture o. 1870 by J0lnt resolution ,n Ia ~, Sor the
to appJiub Commission 10 revise the Jaws oI ne
ssment ana collection Of taxes An able eo9nissiou
was tnen appointed consisting OF DAVID A Meils'
Edwin D1dge, and George W. Cuyler, VINO eA
au,ined tie subject ana made an elaoOrhte nnu
exhaustive report to the Legislature OF 1871. Inc
Legislature of that failed to originate any law
uoder tue proposed Ivy the Commission, Dut py
chaper 7i2 the Laws OF that year, authorized the
Commission to report for the consideration Oh se
Legislature at ts next non, code prepared uhuer
~ th Sncus of 9ssessment and collection there
under la pursuance OF such authority tue commission
made "A report emitted, code or laws for the vaua
ton and assessment OF real ana personal property
Of the State OF New-York aud accompanied SAID re
port with easily Understood analysis OF the primer
pies upon which The code prepared by them had been
founded AID clear exhibit of Its method Of working.
These reports, although 50 able instructive ana
OF many OF the leading statesmen Europe and Amer
lea, failed 10 produce any Definite action III the LSss
ture OF the State OF NewYork.
A DIVISION or THE BURDEN or TAXATION.
AL Efforts heretofore made Tor the adoption of new
system having failed and the necessity for some modi-
aIion Of the present laws being great Lsglsla
ture urgently recommended, at the present session.
TO pass such amendments as Will II possible remove the
and Injustice to which ne tax PAYERS are
subjected The state AssessOrs In the DISCHARGE OF
their official duties have every county IL the
State aud ascertaned the ia which the Local
assessors have discharged their duties, and tho values
put by them property liable TO taxation In no IN
stance have the town complied with the law
Without exception they have assessed property troW ~
TO 10 per cent below It's actual value, varying
largely In different counties and IN different
towns Of the same county. The state Assessors
ascertained the actual value or the real estate
in the several counties, and upon their report the
Stale Beard OF Equaliz atom made up table showing
ne @ value Of the real estate IN the several counties
from which appears that the assessed Vane OF real
estate fixed by the local assessors Is Sl75o69suS
fun value estimated DIV said state Assessors
S463 SO757. Thus appears that the average assess
meut of the real property OF the STATE as retarAeu oy
local lie only AZ cent OF It's fu true ana
actual value. Tue TAI, true and actual vaue OF the
property OF the state rs nxed by the Stale board Oh
EquahzaOn should be adopted as the basis OF taxation,
instead that fixed by tine ignorant and Interested
local ASSESSORS IL should De mace the dut Oh the STATE
Assessors visit 10 anu ward IN the State and
ascertain rom personal observation and investigation
the true and actual value OF tue rcai estae tneen ana
from such investigation estimate aud determine the
value of real OF each county which estimate
should be submitted 20 the State Board OF Equalization
and by that board fixed as the amount OF valuation Of
real such county Instead OF the false and Illegal
valuation OF the and city Tie Controller
should be required 10 send 20 The Board Of superyi
sors Of the respective counties statement of the actual
value OF tue real estate or the county as fixed by the
state Board OF Equal EATON, and the amount OF eae
/
value Of tae rea estate, and the assessed value
of the personal property and the boards supervisors
should be required TO distribute the amount 30
the actual value OF the real estate the
several III each county respectively, equaZngi It
as snail De right and just, anu In Proportion it
zed the last preceding meeting " the board
IN suCn other may he p divided Dy law ana fur
MS to supervisor ana assessor OF each town
ward a statement Of such equaZ5d valuation IL should
he made the Of the local to the
and personal property OF their
I'VE towns and wards IN The same manner req Ired
by law namely, at Its true and full value making the
Of such assessments, however equal the
amount nXed the board Of supervisors for such
OF such roll 10 the board OF supervisors
as now required by law Ii should then be the duty OF
supervisors 10 distribute the State
he among of the respective towns
the county proportion To the amount and value OF the
property assessed to them respectively. 10 should
aIso that IL town should consider Itself
Rggreved the action or IDe Board OF SUPERVISORS IN
the distribution equalization OF the values OF
among the several towns Of the such
should the right OF appeal TO tine Board OF State
manner provided law
and II any taxpayer should feel himself aggrieved Dy
the action the local he should have the
appeal the Board OF Supervisors IN such man
under SuCh rules ana regulations may DC pre-
scrDed law. large portion OF the corporate prop
eTty OF the escapes taxation entirely, and the
small nat Is placed upon the assessment roll II
ing from 20 per 10 the par value and that without
any the actual value OF tue prop
erty Tins particularly true in regard ~ BANK stock
Tue actual value Ot the stock never taken into cond
per cent above the assessment seems 10 be arU
trary each instance out varying from its par
nal value TO 81 per cent below par.
The following table shows the assessed valuation OF
the real and personal property the OF for
Purposes ana the amount Of tue tax Of each
1859 1874. both inclusive, 1859 being the
winch the State Board Of Equalization was organized
and began its labOrs:
n A