, 1875-01-31


their taxes, and the Comptroller, instead OF
the cesh, holds certificates OF tho SAFE OF the
property. But, in tho event the city WINS
those appeoled cases, q new difficulty arises,
which is thus stated by h1r- FRANCIS ADAMS,
Assistant Corporation Counsel: "To Illus
t1ate Last summer application was made to
the County Court for judgment against delln- |
onent lands for tho taxes Of 1873; the Court |
{Judse :wA1nAcE) refused judgment, and the
cit7 Appended to the Supreme Court. Now,
If tie Supreme Court shall reverse the judg-
rnrnt of the County Court and remand the
application, it will stand for hearing de noco
in the County Court. In case the County
Court in such new hearing should overrule
the objections and render Judgment for the
city, then there is no provision in the stat
utes of the State authorizing sale Of such
delinquent property on the judgment thus
obtained"
This defect of the general Law must be
corrected at once by an amendment thereto
or not dollar Of the appealed taxes can be
collected in case the city wins the suit before
the Supreme Court. The State he's general
1AW ZOE Liz CQAEEt40A VI o%AeNf ~S-'|s
township taxes. It provides that any city
may forego its own system Of ta1 assessment
and collection, and have all its revenue col
| lected. with the State and county taxes, by
| the one machinery and the one officer. Sec
| tions 1oe and l27 Of the General Law read:
| The rroper authorities Of towns, townships,
md Incorporated cities, shall annually before the Sec
ond Tuesday in August certify to the County Cer1 tho
several amounts which they require to be raised oy
| taxation The said Clerks shall estimate anu deter
| mine tho ratio par cent upon The proper valuation
| thdt ,o,u produce the net amount Of the aes-
ersl SUNS tst shall be required OF certified to them
according to law.
| Under this law the Common Council, freed
from the restraints Of the present charter,
| could certify an amount Of net revenue
needed by the city for its various purposes
for the year; and the Clerk, making due
allowances for abatements, costs OF conec-
tons, etc, would levy such rate as would
produce that net sum, free Of all deficiencies
In this way, too, the present floating debt
could be attacked and completely paid OFT.
The alleged objection to abandoning the
present system is, that the city taxes, being
collected with the Stats taxes, would be 70
tanned by the several Collectors until April,
instead Of being paid into the City Treasury
as now, from day to day that the County
| Collector in the same way would hold the
money for several months, and the city would
| receive it I'll in lump. Even admitting this
objection to have ali the force claimed for it,
it would be vast improvement on thepresent
system, when the city fails altogether to collect
from one-fourth to one-hnlf its revenue. But
the objection is a trifling one, when 1t i
known that under the law Collectors
aro required to pay over taxes al
the times required by law, and thai
it is within the power Of the Legislature t.
require TINT payment to be made weekly
, or monthly, or even daily, and there is NJ
; question that the Legislature would promptly
make such direction in the cases OF all col
lections for city purposes, by Town mt
County Collectors; SO that objection loses it
!, force. An application by the Mayor, Comp
troIlcr, or the Corporation Counsel, to tn
Legislature, to make such a regulation viii
regard to city taxes, would be promptly com
piled with beyond question.
! The city officers, however, cling witt
tenacious affection to the old system. The
abhor change which reduces oface~holders
: They confess the deploreblo condition OF tn
Z city finances, acknowledge that the situatao
, is growing worse every day, but seeminsgl
aro helpless to avert tho inevitable resuI
to which the city is drifting. Not one OF the1
4 has an adequate suggestion to offer, excep
to doat tho city along until new Administrs
Z ton comes in to repeat the operadon, on tn
3 principle of "After me the deluge."