The New York herald., 1877-02-16
MUNICIPAL TAXATION MACHINERY.

INDoRsEs AND EXPLAINS THE PROPOSED
MEAsURE-rAxPAYERs AND IMPROVEMENT
ASSESSMENTS AN IMPORTANT REFORM
The bill introduced In tho Legislature this winter by
Mr.. Fish and relating to tho government OF this city
is interesting to cvery taxpayer inasmuch as It pro-
vidcs decided reduction in tho expenses Of the
city government aud also changes IN method.
The bill Is entitled IAN act relating TO tho local gov
ernment OF the city OF New York." and Is similar In
most Of It's features TO the Woodn bill' OF last ses-
sion. 1t is understood that Senator woodin proposes
to introduce another bill comprising the main fca-
lures OF Mr. Fish's bill, the latter bill being pos
sibiy merged into the former From tho
interview below 1t will be that the finance officers
OF the city strongly the BILL and consider that its
passage will bo greatly conducive 10 the interests
OF the city. representative OF the HERALD called
yesterday afternoon upon Comptroller Kelly to obtain
his views tho question The Comptroller very cour-
cously received the writer and readily gave his views
Upon being asked what he considered the most i'm
poriant bill relating TO the city OF New York now be-
fore the Assembly," Mr.. Kelly replied
.'The most important bill now pending in tho Logs'
lature affecting the government Of the city Is that in
troduced by Mr. Fish, similar in many OF It's provisions
TO the sWoodin charter Of last ycar"
..What ore its chief provisions ?''
ut proposes TO change the Of the Board OF Al
dermcu from two birds TO a thrcc fomrths vote OF all
the members OF the Board TO pass any resolution or
ordinance tho veto OF tho Mayor and to require
Tour lhs vote pass any resolution or ordinance in
voIving any liability, expenditure, outlay or payment
OF money TO render II valid 1t also provides for re.
s,rcting any resolution ordinance authorizing any
Improvement unless petoned for by the owners Of at
least fourth OF The property on the line OF the I'M
provcmcpt. An amendment has been proposed rcauir
ing that every owner who would subject
,Gohh hnfor tho INN
ment is commenced aud also before tho assessment
laid The bill also provides for limitation OF works
Tor winch assessments can be imposed which involve
expenditure exceeding amount 81 600 0O0 TO be paid
for by proceeus OF assessment bonds until reduction
is made in the amount of assessment bonds outstanding
to So, 900 600 By collections OF assessments
s'How is this to be reduced to IS 600, 000?n
"rhcre are great many unpaid assessments,
amounting to 900 or $12 900 00O and there
advances from proceeds of assessment bonds of
SO 600 900 on works Tor which assessments have to
be laid. large portion OF this amount for which
assessment bonds have been issued-amounting to
over $22, ,O0O O00--cannot be collected from assess
ments pay the bonds at maturity, aud means must
provided Tor their payment by .he issue OF consol-
idated bonds 10 meet the deficiency"
s'What caused this deficiency In the collection OF
sessments to pay the assessment bondsY'
''severp causes have produced it, Many of the
assessments arc upon property belonging to the city;
a largo amount ol the cost OF street improvements
which have beeh paid for by assessment bonds IL
large portion also has been expended Tor rcpaving
streets the cost OF which cannot be legally assessed
upon the OF property on the streets another
cause arises under existing laws from the insuaciency
OF the value of property benefited by some street i'm
provcnents IN the upper part o the city 70 bear the
assessment tor expenses OF construction. There
Deficiencies dating back a number OF years.
arising IRON remissons Of assessments, vaca-
ttons by the courts, errors and delalcations OF
collectors OF assessments prior to 1859, which have
never been settled on the books Of the Finance De-
partmen When tnesc deficiencies have been provided
In md he
been mado tho amount Of assessment bonds can DO
duced to the minimum proposed % SEQ until which time no
be Issued In any one year. Besides the provision
limiting the prosecution OF street improvements be-
you'd the amount OF 81 900, O00 the expense VI which
is paid for by The issue Of assessment bonds,
provision Is also made limiting the issue
OF one '..ys year. After % the year 1877, for tho the
execution Of oil work authorized by special avs, for
which assessment can be imposed. But to provide
further for the execution of work authorized is
provided also that tho Board OF Estimate and Appor-
tionment may include in tho annual estimate such an
amount as It thinks proper upon the Endorsement OF
IT'S necessity by the head OF tho department having tho
work in charge"
trac,ss"
Yes it provides for stringent restrictions and safe
guards against colluson and fraud in any work, and
Tor the security OF all parties interested, as vol as
tho CITY, and especially prohbits the perform
any work under contract entered into
by any officer OF the city no contractor shall have any
claim ond the amount provided for In his contract
Under ola laws, which were much abused under the
Tweed regime, many inspectors were appointed 10
superntend pubic works who really performed no
duty but were great and unnecessary expense to the
property holders M as well as The city, lhe bill pro-
pointed shall be competent and shall strictly discharge
their duty"
..What other provisions arc proposed? p,
cit ia proposed TO abolish tho present system
OF appointments OF commissioners for the
oponns of streets and place the whole whole b. bust
board Of street opening and Improvement which
snail mako Tho application TO tho supreme Court Tor
NJ Nhpoa
and Assessment as permanent Commissioners, who
shall bo paid for their services regular salary not ex
ceeding SO, 900 each annually. This provision will
greatly reduce the expenses attending street openings
which have heretofore been cxtravagant IN amount
fund for the redemption Of tho city debt beyond what
may be necessary Tor paying the stocks and bonds Of
the city and to the payment OF stock and bonds payable
from taxation, for which purpose already largo ex-
OF securities hold by the sinking fund.- This
Will be very great saving. and will obvate In future
the taxation which would otherwise DO necessary
for the payment OF such stocks and bonds Tho
Departments OF Docks and Public Parks (thc
former entirely, tho latter partially have salaries
and current expenses paid from the proceeds Of stocks
and bonds This DiI provides that all salaries and ex-
pcnses Of all departments shall be paid under appro-
OF tho public debt for the payment Of salaries
None but citizens OF the State shall be under the act
"'sv'i, What is your general opinion OF tho bIis"
"Tho main features OF the bill have my hearty up.
provai, as they embrace number OF desirable i'm
provemcnts in the mode OF conducting tho business
OF the city, ond WILL think promote public interests" "
IMPORTANT TO PROPERTY OWNERS
Comptroller Kelly has initiated the necessary i'm
provemcnts in the matter OF giving proper notice TO
all properly owners interested In street
before assessments arc laid as noticed in tho above
interview. The following letter to the Board OF AS
SCISSORS explains the means adoptcd:-
THE CoMPrRoLLER's DIRECTIONS.
FEBRUARY 8. 1877
To BOARD ASSESSORS
GENrLENES--It to be necessary that some
should adopted by the Board inform prop
erty o. proposed assessments previous the
1rmRtion OF the lists. sometimes happens
edge of the parties interested from the OF which
they relieved by the thus throwing the
city Tor an amount which should have been assessed the
property benefited by the Improvement. 10 prevent n
recurrence OF such cases. and lar MS possible to
inform property owners Of their liability t" assess
mcnts for street improvements Of which they often
remain in ignorance until their property is advertised
for sale and they charged twelve Der cent
interest per for nssessm ents wouid
respectfully that the Board Asse ssvs give
special notice person subject
sessment tor any street Improvement before the