New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1878-03-26
p Q ST S G r p T
3:45 q. m.
NEW YORK TAXATION.

4
THE BOARD OF APPORTIONMENT.
| OPINION OF THE NEUTRALITY-SUSPICIOUS. POWER
VESTED IN HE BOARD TO LEVY TAXEs-IT'
| FUNCTIONS CLOSELY LIMITED BY THE CoNsTITU.
| TON AND TnE CHARTER.
| Albany, March 25.-The following opinion
was given to-day by the AttofneyGenera OF the state OIL
| New-York:
| OFFICE OF THE ATTORNEY EYERAL,l
| ALBANY March 20, 1878.
| TO he Honorable Assembly,
In response to a resolution of your honorable body,
adopted 21st of March, instant requesting the opinion
OF the Attorney to the eonstiiuionaty OF
tho law creating the Board OF Estimate and Apportion-
ent and its right to levy taxes respectfully report Us
| follows:
Section o. Article OF the Constitution provides that
1T shall be the duty Of the Legislature TO provide Tor
organization of cities and corporated villages ana 10
restrict their power OF taxation assessment borrowing
money debts aud OaniDg their credit so as 10
prevent and in contracting debts
| by such municipal corporations - -
Section g. Charter OF the City of Newfork, Chapter
1885, laws OF 1873 vests tao legislative power of corpo
ration and Common Council
Section II confers certain powers OF legislation upon
Section 1s ia as follows: The Common Council shall
have power 20 Impose taxes or assessments or ooow
money contract debts loan the credit Of the CITY,
take make lease OF any real estate or franchises
five years unless specially authorized to do 50 by Act OF
| Legislature. -
|
Arportonment consisting Of the Mayor, Controller,
President Of the Board OF Alderman and President OF
CURED to meet snnualiy between August and Noyem-
Der and by affirmative vote OF all the members OF the
make estimate nh 81 ~ tSe cS
and County Of New'York IN each departmend, a trr
or dfs. 'S one ensuing SSt and the
principal Of debts falling due during the year.
s snd S s e ptHBSi0 must be %
mental estimates from various heads OF
TO he submitted TO the Board OF Aldermen for their con-
sideraton and modification The estimate must be then
| who are authorized to ovcrrule any objection or
change made by Board of AIdermen and this action be,
estimated shall be and become appropriated TO the
several purposes and departments therein named.
The aggregate amount estimated must be certified ny
the Controller the Supervisors OF the County OF Kew
York aud it is made the duty OF said supervisor ana
they are cnpOw and directed annually TO cause To
be raised according 10 law and collected by tax SAID
| amounts 20 estimated and certified
POWERS OF TIE BOARD RESTRICTED.
This IL the substance OF the powers and duties OF the
| Board OF Estimate and ApportioDmeBt No power to
levy taxes conferred upon that board Its functions
are 10 ascertain and the amount 10 he raised by taxa
ton upon the city for specific purposes Its power Is
limited TO making estimate of sums necessary for ac-
tual expenses OF the CITY Government and for the pay
| ment OF city dents aud the quota OF state
The Board of Experimentation 30i. Laws OF 1874
Constitution article 3, section 22) must levy take. and
cause their collection but It's taxing are restricted
10 the amount certified TO 10y the Board OF Estimate,
| The scheme OF the chatter Is eyde1hy "a sys-
acer upOn the power the corporation TO levy taxes nud
asscssu1ens To- borrow money contract debts and loan
lis errd Tie estimates restricted 10 sums ncces-
sary for specified objects. and The power OF taxation Is
! restricted u the estimates 20 authorized
| TnE LEGISLATURE SUPREME.
The Constitution makes Il the duty of the Legislature
Ia restret the taxing and debcrcatng power OF
| nicipal corporations. The manner In which the
duty shall be performed and tho character or
| method Of the restriction 10 be imposed, are
matters Of legislative discretion. The power
| 70 limit tie amount To be raised by taxation
for specific local purposes. given 10 the Board OF Est-
mate Is one form Of restraint aud prceedes the action
| of the Coml0On Council The veto power OF
| tue Mayor may be another. aud would be
of parnonnt legislative control aud discretion IN npOs
In restrictions. The power "a impose taxes Is leglss-
~ s6yerrienty IL cannot delegated 20 ministerial
| oflcers, nor to another department Of Govern
| ment But while the LEGISLATIVE must make the law
nnder which taxes iiaposed, effect may be given TO
It through adninisiritire officers me rue hSyls Oech
ro,pect To tie Doe raised aud the PARTICULARS OF
expenditure may he left to subordinate authorities
| InE BOARD NOT LEGISLATIVE.
The delegate power to municipal corporations to levy
and collect taxes Tor local purposes, the State mag
| require must undoubtedly be- exercised by the
| Department Of the Municipal Government clothed
with legislative powers If The power 70 levy
determine whether any shall be raised and generally
| FOR what objects II may be raised, were gwen
| To Board Of Estimate ana Apppftioomtnti u
| could not be sustained. Bat the board has no such
! powor: &c functions are not. Therefore, lcgls-
| Ietyo nor beyond legislative delegation
| IL coucusqD, respectfully report that under
the accepted principles OF government aud Judicial
INTERPRETATION Of legislative power under constitutional
provisions, Of the opinion that the Board OF Esti-
mate and Apportoniaent Of New-iork City does not
| nosscss the power 90 levy and collect taxes, nor
| other legislative powers; that powers conferred
on that board restrictions upon the legislative body
OF the city, aud not U conflict With the constitution Of
| this State. but within the IurSiew Of that pstra-
ncnt The prDprcy Of the creation or city board with
| such powers, was not referred To by four
RESOLUTION and no opinion requested on That point.
That il purely a question OF discretion for the wisdom
OF the Legislature out this report "a not intended to ex-
4 val of he