, 1876-07-02
NJ. F. TuLEr

means, II any, can be resofLeu Lo 10 6ccuIe tne
collection of the taxes Of 1873 and 1874, TR1B-
uNE reporter called upon the Hon. n. F. Tuley,
with whom the following conversation ensued:
tNfr. Tuley, presume you have learned that
the Supreme Court has declared the tax law
known as 'Bil 300 unconstitutional"
Ut heard little while ago that the Court had
sustained Judge Wallace's decision.''
'sIt goes further than that 1t goes beyond
Judge Wallacc's opinion, which only pronounced
the act imperfect and defective. It unqucstion-
ably decides that the bill was local and special
in its character, and therefore unconstitutional
and void"
"I did not SO understand that to be the de-
cision.''
The question now to be considered is, how
can these taxes be recovered and paid into the
City Treasury'' - ..,
1Under existing laws there is no waT that
those taxes can be collected"
Scan the Legislature afford any relief3"
"1he Legislature can authorize new assess
ment and levy" ........., ,....
uIn view OF the fact that the assessment WAS
made by the city officials in good faith, and that
the collection Of the taxes was anticipated and
the money appropriated for the benefit OF the
public, cannot the Legislature pass an enabling
act declaring the assessments and levles Tor 1873
and 1874 yalid?" ...
t.Thc Legislature has the power to legalisc Q
~A
taxes assessed under void law"
ssHas not the tax legislation Of this State
ALWAYS been more or less hostile to the collec-
tion OF taxes; or, in other words, don't it
permit Of almost unlimited tax-fighting:"
*sThis is ta1-fghting State, and legislation
has always been in the interest OF tax-hghters" j."
SWhat do you think will be the result OF this
decision?"
ut NAV bankrupt some Of the towns in the
State which have been working under Bill 5o. :"
= aft f11a nit 2 rprfifiT2fnGt
tsThe only thing to be done is to let the Ger
tifcates alone until the proper legislation eau be
obtained"
II understand that these have been appealed,
and enjoined taxes amounting to about sl'soo'-
000.''
ayes, that's about the amount; and the city
holds about $3.50, 600 in tax certificates"
"Thcre is some prospect, is there not, that
the latter will be redeemed :"
uNel1, these certificates ore cloud on the
title to the property, and the owners will be
obliged to clear it before they can mortgage or
disDosc Of it. aud this in tue majority OF cases
they will do rather than have any trouble
ssCan the amount of city indebtedness thus
increased by the decision Of the Supreme Court
be funded or bonded"
Under the Law the bonded debt cannot ex-
ceed Der cent of the assessed valuation. The
present bonded debt is about SIS, 600 000, and to
increase the bonded debt, so as to fund the IN
creased Indebtedness Of the city. would require
a valuation Of about s400. .ooo, 600. On this Tau-
alton Chicago would pay much more OF the
State tax than at present; and, while this would
doubtless meet the views Of the Grangers, It
would not meet with any satisfaction from our
citizens"
"In what way would you frame an act to
leeallzc the assessment and the collection Of
the taxes levied In 1873 and 1874"
Il have NOT read the decision Of the Court.
and am not prepared to answer that question" +"
This terminated the interview.
THE COMPTROLLER.
Thinking that Comptroller FarWe1t might be
able to throw some light OIL the subject, the
reporter proceeded to impale hin On the point
OF q lead-pencil.
decision Of the Supreme Court on Bill 300 u T"
sWell, it's good deal like kicking man
when he's down."
tsyVhat can be done about its"
~ aqnt 2nr rs'o{ apply to the 1es'
T ssHow viii It affect the city certificates issued
in anticipation of the collection OF the taxes for
the years 1878 and 1874"
ut can't affect them in any way. The city
certificates have been continually topping over;
When one certificate became due It was paid
with the proceeds Of another, and ut the present
time it would be impossible to tell now many a.
certificates issued in anticipation Of the collec-
tions for those years are now outstanding"
stHow will that Indebtedness bt NETT.
II suppose it will he extended un the books
and = tax levied for its gradual payment. But
can't really say. hive not read the decision OF
the Court. The Law Department IS out OF
town, and have not had any consultation On
the question:
AID. M'CREA.
A reporter for The TRIBUNE called on Aiu.
McCrea last evening, and while congersing Wlth m
the gentleman on the subject Ut the Guy $
finances Comptroller Farwell happened along
and loined the interviewed and the intervleWe
Of course A1r. FarweM thus became an Object OF
attack, but be did not seem to mind It maen'
ssWhat do you think the city will DO aoout
this decision on Bill 30Ol" said the reporter.
aiming his question at either, and both, OF the
gentlemen. ,:..o.,
AID. WcCrea-I have not read the decision
yet, aud do not know just how it places tne
city.'' aa
8 It seems the city is out about million ano
q quarter Of dollars, with no Immediate pros
pect of our getting it back again" said tne re-
porter, with modest desire to add vhat 1n1oF-
nation he could.
Mr.. Farwell-I haven't read the decision
either, but don't believe the city is left With.
out a remedy, II what you say is true: tne
spirit of the Laws is that no tax u
ever killed. I think that Legislation
can be had which will collect that
amount which we now, according to what you, =,