The sun. [volume] (New York [N.Y.]) 1833-1916, 1878-01-23
orr NTER- TIXED CITY.
How New York city Pays an Undue Proper
tion Of tho state Taxes.

tion Of tho state Taxes.
ToTHE EDITOR OF The SUN-Sir: The sub
ject Of equalzing the assessment rolls " is one
which every country supervisor has to study.
but in New York city, where the assessments
are made by n single board for the whole city
the taxpayers generally do not seem to pay as
much attentan TO the subject az do country tax
PAYERS. and. in fact. as the subject demands.
1t has always been the duty of Boards of SUI
pervisors outside Of New York city. ut their
annual sessions to review the town assessment
rolls. and II. in their opinion. the assessors of
one town have valued the real property therein
higher or lower than in others in the same
county. to equalize" by taking from a town
too highly assessed, and adding TO the town
assessed too low This is u subject which causes
some difficult figuring in tho course Of the an
nual sessions of each county Board Of Super
visors and oftentimes where town has sent a
representative distasteful. politically. to the
majority. said majority will straightway dis
cover that the equalization Of the assessment
rolls requires that the aggregate of assessed
valuations requires a greater or less sum to be
added to the assessment roll OF that town. while
n favored town is lowered. SO as to make the
totals of the assessed and equalized valuations
OF the county to agree. as the law requires. The
State and county taxes are apportioned to the
towns in accordance with tho aggregates as
equalized.
In 1859 the Legislature created board OF
three State Assessors. whose duty 1t should be
to review the Assessments by counties. and. with
the Commissioners Of the Land Ofice. act ms an
clualizing board between counties. the same as
county Boards Of Supervisors do between towns
in their respective counties.
Since tho appointment Of the present board by
Gov. Dix. in 1873. the members have been diff
gent IN making annual visits To many counties
through the state. calling conventions OF local
TO its full valne. As n result many town asses
sors throughout. the State have increased the
Thus. in one town OF Saratoga county Clifton
Park the assessors in 1876 ipcrease! Their ag-
nI IN anohsr on the hos SSS Was from
ss36.925 TO t2,6ls.2O5. while, other towns re-
manned about as before. In kingshury. Wash,
was from 1851, 900 to s2027 $40. Such increase
IN isolated towns has been going on for some
have come to make quite an increase OF the ag-
gregate in the whole State. Thus. the aggre-
$50 to g wSs ony Z nas
is55 / was $40 1895. Oil from 1878 70 is7i i was
from 1875 TO 1876 it was t9s.is7.i7l and from
1916 TO 1877 the increase was s276, 100000;
in the State at large. New York city has kept in
creasing its valuations steadily. From 1874 70
1873 TIE increase was $40. $50 lG5; and from 1873
increase. II any. between 1876 and 1877 was.
cannot now be given. rs the tables have not been
received. Tho State Assessors in 1875 added
tloono,Oout9 thc aggregate arsess''h vniu ,, 9t
the city in 1873; in 1876 they added 1872 l32 1913.
and in 1877 an attempt was madc To add over
| f2uOOOO,OOO 10 the aggregate OF the city. the
| County Assessors. under the urging " the state
| board. having increased as abov" stated So that
the whole aggregate was some s21dOOdOuO
above that OF the year previous. The state OIL
Gers who, as CommisT5loneis 81 the Lana Oillce
are members Of the Board Of Assessors. being
! appealed To-. joined with one of the assessors
| James A. Briggs of Kings county in reducing
| this, leaving the aggregate ncrrdS" ON the city
| of New York only about Sl23OOO.Oun.
| This change. taking otf about s17o00.o0O Of
| the proposed increase. was made few weeks
before the last election. and certain Krpublicans
seizrd upon the occasion 10 get up flaming cir
! culars. sent out rs supplements To county newS-
| papers, charging that the reduction was made
10y the state officers for political effect. ignoring
the fact that the three Republicans. acting solely
rs State Assessors. had ATTEMPTED To Put over
| s2OO,OOO.OOO in excess Of the local ass cssOrs
valuations upon Now York city, and the acton
| Of the Commissioners of the Land tflicc had
only been to PUT sl23. 900 on instead These
supplements had quite AN effect in soaring
country taxpayers into voting the Republican
/ ticket. and II WAS quite Il surprise O. many
about the country that the subject was not taken
NJ and capital made for the other side IN the
city, which, containing rs II does. over onc-iiith
| Of the population of the state. is made t. pay
| nearly onr-hnlf of the taxes and is only allowed
| hNc out OF thirty-twO Scp1tors and tWcnty-o one
! Of Assembly.
That city representative in the Legslaiur,
| has at last come to Introduce a blll 10 give New
| York city representative III the state Board o
| Assessors, and attempt hy legislation 10. in
| measure bring about a change. Is not strange
| II il only strang" that the monstrous injustice
Of the acts of the stat" Assessors during thu
! past three years has not before h'rn noticed y,
! New York city politicians. Heavy taxpayer,
| Should aid in this business, and 500 Do som,
means cannot bee found 10 riEhi ~urh WRONG.
COUNTRY lu.IDu.