The New York herald., 1878-11-21
Theories OF state Taxation.

4
paper on the practical working of our tax
laws by Hon. James A. Briggs, one of the
| State Assessors. No subject is more i'm
| portant or more deeply concerns the people
OF this city, who are unjustly made to pay
about one-half of the whole amount an
nually raised for taxes in this State. In
fact, the two cities of New York and Brook
| lyn pay fully seven-tenths of the taxes.
s.Of the $50, PA, ,S5S of taxes for all purposes
levied in the State last year" says MIR.
Briggs, .'the counties of New York and
Kings paid s35. 653, 1884,"
The system which works this injustice to
these two great cities causes minor injuries
which are more widely distributed. The
system is false in theory, oppressive in
practice and incapable of being enforced
without hagrant violations of equity and
impartiality. There is indeed nothing very
novel in Mr. Briggs structures; but his ex-
posures are more striking and impressive
than any which have preceded them be-
cause they are more specific, so into q
wider field of details and are supported by
more formidable array of figures and sta
tistics. The blundering inequity Of the
system has been repeatedly held up
to view by able experts on the subject
Of taxation within the last ten years.
The we'll known commission appointed by
Governor Hoffman, at the head Of which
was David A. Wells made a pretty thorough
investigation, and in its elaborate report to
the Legislature it recommended an entirely
new system, but system which proposed
so great an innovation on the existing
practice and was so far in advance of the
then unenlightened public opinion that it
was never made subject of action or even
of debate in the Legislature. More re-
Gently Mr.. George II. Andrews, late Tax
Commissioner of the city, published a
series of articles on this most important
subject, which were deemed by intelligent
judges perfect demonstration Of the urgent
necessity of reform, but outside of o linn
|. tied circle Of readers they made no impress
sion. The striking paper read yesterday
by Mr.. Briggs ought to be more successful;
but it is difficult to enlist popular interest
in SO dry subject, and even when atten-
tion is aroused the reform will encounter
great mass of Ignorant prejudice in the
rural portion of the Legislature. Until the
press of the State takes it up and makes it
subject of persistent agitation there will
be little hope Of accomplishing SO great
change as is requisite in our method Of rais-
ing taxes.
Mr.. Briggs maintains that State taxes,
with few specified exceptions, should be
levied ON real estate alone, releasing the
great mass OF personal property. Mr. Wells
and Mr.. Andrews took substantially the
same ground, although Mr.. Wells and his
fellow commissioners proposed q novel and
ingenious method Of assessing the taxes.
Quite apart from all questions OF theory on
which men may differ it is demonstrable
that the lawsof the State for taxing personal
property are SO widely and grossly evaded
as to cause scandalous oppression of that
portion of the community which makes
true return of its taxable property. Gas
the laws now are, I" says Mr.. Briggs, s'and as
they are executed by the local assessors,
they are a mere farce, O sham and a fraud"
Some OF the facts stated by Mr. Briggs in
fraud are very remarkable -
The city Of Rochester in 1872. with population Of
some seventy thousand, with its millions OF dollars
in trade and manufactures. and in incorporated
psries liable to assessment for personal property
together with the wealth that has been accommodating
in the hands of individuals for than half
tury, has not been assessed ~ large amount for
personal property as the assessment against widow
lady in the town OF Batavia. The assessment of per-
sonal property to individuals in Rochester and in Utica
in the year 1872 WAS not equal to the assessment OF
1877 although the increase in the assessed value Of
real estate from 1872 to 1877 was the per-
sonai property had increased only 81 1850, only
SSeI $50 than the bank capital in that city, and
S235.1 than the assessment. of stocks to
companies. In 1877 in the city Of Utica. with
than thirty-twO thousand inhabitants, there
only sxty-seven persons assessed for personal prop
erty.
The statistics Of taxation throughout the
State prove that these gross evasions are not
exceptional but are merely instances of the
prevailing practice. Even in the city Of
New York where, last year, $99, 600, 600 of
personal taxes was assessed, $74. 900, COO Of
this amount was assessed to the banks
these institutions not having the ordinary
facilities for concealment which are pos.
sessed by other owners of personal property.
But there are some people who render true
returns, and are made to bear a burden
which is unjust and oppressive because it
is grossly unequal 1.-TWO women in the
city of New York." says Mr.. Briggs, "pay
more personal tax than Incorporated CON-
panies in this State whose capital stock is
$3.50, 900, 0t&, and one man, whose name is
known far and wide for his benefcent gift
to the city, pays more than twice as much
personal taxes as these corpora.ions'
The taxes on personal property which are
so generally evaded in the interior cities
and throughout the rural counties increase
the injustice which is done to this city in
the distribution Of State burdens. The
other cities and towns pay next to no
tax at oil on personal property, but only