New-York tribune., 1879-12-13
~ INOUTSITORIiL Tx.

The announcement in Yesterday TEIIUNF
that we should begin on Sunday the pubiica-
ton of the lists of those Ncw-York City resi-
dents who paw. avoid and ignore the assess
ments on their personal property by the
Commissioners of Taxes, naturally occa-
stoned general interest and not little
excitement. These three several lists en-
brace the names, residences, assessments,
total taxation. and the excuses which they
offer in order to reduce or anDui the assess
ments, of more than 10000 OF the more
prominent and wealthy or well-to-do resi-
dents of this city. They were willingly
furnished by the Commissioners OF Taxes and
Assessments to reporters OF THE TRIBUNE, who
we've occupied daily for over three months IN
makngcareiul compilation of the official figures.
The only hope of the Commissioners and OF
THE TRIBUNE was, aud still Is, that iuii
exposure Of the absurdty OF the system OF
assessment, the ridiculous conditions under
which corrections are made under the law,
and the lax manner in which arrears are coll
lected compromised or abandoned as worth
less. will lead to the reform OF the laws and
the Improvement of the entire system.
The sole objection which we can perceive to
the publication of these lists arises from the
fact that the tax Is, in its nature, inquistorial.
That we consider one of the gravest argn-
ments in favor of the repeal or amendment
of the existing laws; and AS the best
way TO make a bad law odiOus is to enforce
it, so, we think. the best way to
make an Objectionable system unpopular
is TO illustrate il, rs we propose to do. The
publication for year OF two only Oi the lists
of those who paid the Income tax during and
lust subsequent TO the war largely influenced
the repeal of what the great majority Of thr
people looked upon 81 an equitable meas
ure "a taxing the rich, Int which led
a large minority Of the principal prop,
erty-owners t0 indulge III most IN
genious and extraordinary prcvaricatioas ~
eyade what they thought an odious and un-
lust ray. We believe from the evidence which
the lists themselves present that subterfEge
and concealment have sometimes been IN
,iulged in by persons of otherwise good char
acter and repute, in order to avoid the pay
mcnt of the personal property tax in this
State. Certainly if the exposure of this fact
should lead in any direct or indirect way to the
correction of the system il will not have been
made III VAN.
The existing laws are primarily at fault in
producing the extraordinary result which we
have already said is Indicated by the lists in
our possession. These results are. to sum up
in the simplest form. as follows: OF 16,623
persons assessed only 1850 pay any
assessment whatever; and these. paying
tax on sums greatly reduced from the
original assessment, are among the poorer
class of people in the city OF the total
A. , 81 D.
over one-third of the whole, swear they own
no taxable personal property, and these are
among the wcalthiest OF our citizens. And,
finally, S.50j, or more than one-half OF
the aggregate number assessed, allow The
assessments to go by default to swell
the Sl0,O00,OO0 existing deficiency in
this tax which has accumulated under the
present system in five years past.
We are rs yet unprepared TO susgest rem
edy for the existing abuses. We prefer TO
defer any expression On this point until after
the publication to be begun tomorrow shall
have brought out the inevitable discussion of
the subject in all its branches. Whether
the Massachusetts system of requiring each
taxpayer TO make written and sworn state
meuts of the various characters OF properly
held by him is preferable OF not to that in
vogue here Is a question. Certainly the OBJ
lection that it is grossly inquisitorial in char
acter applies with great force to the MasSachu-
setts system. But Onr own, while open
TO the same Objection, is lax IN that II
provides no adequate guarantee against the
wilful preyancation of the person assessed.
and not only condones but encourages lying
and false swearing. Some radical cure is
essential. We shall nave 10 wait to see what
learned legislative doctors or Others whose
views We solicit will suggest.