New-York tribune., 1879-12-29
SYSTEMS OF TAXATION.


PURPOSES
George II. Andrews, recently Commits
sioner Of Taxes and Assessments. was present M the
meeting oi the West Side Association Saturday evening 2
ami being callcd upon FOR Ms views delivered the i"
loving m,r1mntu speech. whi'h omitted In tbs
TRIBUNE rrp,rt published yesterday;
Icamc 10 listen. scrtlen 70. and not to take part
Sf.'l the whole subject Is hl' H1s oc nri"G %o'
Goal Of luy ani eooi deal II nv thonrn'., snd
there are son" matters in cg'ld o y iht aw gag o
tins rpnstfunltv Of -Ig nt uron. The point l"'i
srems o. naw ptrtlcuativ under discussion -
ey,y ,, a' r .,Si M - , t,i noihiar has been dove
of sr.g-fri hY public oiicl1ls 20 lesson the dr7"S
present M oa ~ leyviur aad collecting taxes Tris
Is no. enurcly correct vale hoidi'c pnbhc cni'r
and substantially cQutapy. It was sirpN a
return 10 h practice " V9soe , M. m ,hes
CITY very many years ago ana when va a,i,,"i, ,"a,
all ify prcn"ftv should Do assessed nnol M eant,l
bass snh ipuualy its actual v'ne ana ihn tue tate "
taNnt'h ~ lh'u n' Z q lhi'ri' w. ~. - a., a..
the den>ry populated portion Of ihe CIV rN ing thr
suSrrrIbic of improvement hat not iu!ly irpi1VH.
dimualsafd rate; and far"s III lover rae "N," N
named. G6 10y cent fof suburban property ana -
wb,cS Ith,nk would do substantial insice think that
lift were attempted o. cNrunt uwn'rroNei NIrl'tN.
thai - property built nnou ami consequently 49,, a
source OF aniul income. "a would operate aS hii-h
u;cu the property. aud on'i premium ." ~ ~MD - I'm
stain from imr"N'u ems I'M w."i' ~,,i 80, s'i. nv
provcncni 90 rs cav has been oei l1rn.e .S.,' ~,
ui'seriN people who 10 escape tie TX on ths't
have sfn.. q a. msk any pr'Vsmeuts; bat rea-
crate tax was imposed upon such property a' ''~lu>,
nrcneriy entail. 40 exr.ns- cr puhlc schools. NJ pro
lection o. Fte department. aut :" oI-li "'uN "e -
sructed ard -'rcs or.uei 90 srch prp'-y a.d ih,I,
fore. alilcuga should b. favored some h. 7" svnu %
no. he err. iv -npt fr'm Na on III II j. 'he li"
greS> of Improvement i dIrecy imrcded. ,,,.-
Th-n as 10 ta taxation OF M farm Pr'pcfy. CAatI
he nj system m TAX is nri- substantially equal IS
compared VIII thut OF other KING ni prep pl-A i"~'
thc farm property "a tne hudsnh hVer , - ~. ~ ~.
stance The pressure there r. very great ihe' hhN. 20
ply Tor TIE tic' parncni icn !, nor tne ~
use 20 thfn ana icr tne ll-Nlin- an % 'u.'hh h, h,
made doWu-tovu. Il Is true some atltni" mas "th
made o. airfi liu1fe s,essmeni~ huf that = "
loard of II Is We, ur-aie practice 10 Nioa.e
~ @ sea,,e.v se'z.d npan OK other interests.
who cried how THESE ncope are favored ~, 81,
taxation. H.Ic i~a lot winch MI Sel Tor $lVVNV
ws,ch is only a..cs>ed az 800 $1,000" NV 10 IL
wasnn .ap,l d,crmuat'o, lpau fhe ny iiscl instead
OF upou IL, property. such ,ni. would occur
1Rrs solution OF IHF DIFFICULTY.
un, while YOU are discussing tle problem of how 10
relieve your property taxation. tae true solution
o. the dGi,uliy ycu m thr face The lae plan Is
10 manifest such spirit - enterprise ana Wise nd meu
that the lax will cease 70 b cous'eraucncwinsi 10 ihe
improvements you make on your property l'liear'
hear"l
while you ore discussing how unimproved property
can l b.t protected from the rnthless hand ~ taTa-
ticni ,ir n Won show something Of enierprisns
srit c,se 10 ne nnimprovcd proprrtv and tne points
yOu have in CONSIDER are snrt ""M Nod can tte Soou-
Civ eni von ,e I'm oh>,lei~ ana crete suhcc the
oucs what you shalt d. a. protect un'ni"Nca
Tais question o. taxation s an cxiremely tcut one
TaNaln nNl!e, n.,H l,v % & a." ,,',o a. o0,ctcJ h,
dr-ct taV.iion: and Z J. g. also divided INTO Two
Ir,rabr --.ir Gr.c. taxifiDu co. TIE sgaf' whici s
sn'fd raj com, . atd towns. and trc local
t4xa,,nu w rh REACHES every man. There = 80 man
V-eir. I.l.ui. 40 De- do.s not pms x Indirectly Il
rny De- f SIN he pays ihei- IT.. girat ironhie OF hr
ages ha, lxarou Non cannot nld any las oiy so
OH that "a dc' noi ~ 'r % IT, i,i es 3i taxa "i.
nent of ,.rf la portion 20 iir Ldivluis posscssiois s
fnr tue u-c- of thc Government II Government sh"'l
thtecnem cl. almia-;Iaiio of the ana.r 81 Govern.
ment. ,f itiDu Just; 10 is 50 aOlnsled tud u
nitv i Is cq litblc Bui tae teXltu we are groanus
under is uo, iu-.. very mu,n li-er sum b, "fnne
H., Gi t.f M Ani 9, cones bat he iops
lie dounrau' parly ana they have always large i-
teresi N retaining the sxpcu9Gre at the Dsh'S' ''ss
VIZ regard to the question the equitable distrbu-
quality IN hc assessment Of real estate, aud know
se.smcut mad ny men % fti.hie judgment, al d
when tue tax.-lthe hercr isis-t, hs haua in.O man
,ock.t there is algays likely be disagreement be-
tween ihcn. 80 thtt n ala propapiiiy We shai nrysF
r,scA condition O. uhn.s Nhrr. AID mrh WA. O'leFf
that adj assessment, are tqutiO
rV!Is Of Tmf PRESENT SYSTEM.
Tie system %. taxation now IN force s the mos. r-
nr1ou. tt could bc conceived for the reason mat
it tnrcatcls everything ana reaches nothing A m m
comes into your clty and reads your taX-st Tie goes
over the long of matters liable 90 taxation aud
10 law of hat sort" aud 81 him away. Or be
saws TO himself don't thiuk they viii atenDi to en-
force a law like that and determines To run his chance
nil but Is queuty brought 70 your tax Office
and compelled To- swear 90 all be owns. aud the excessive
taxation then drives lin aWtf. ius Us becaus year
fax-llst. although So falleachn- touches lev things
ana few pcouc Ii s like an OH naf!o" mat has les
teeth IN i Oif part oi ~. tiVN"t 49,. 'Nli
touch nat when they do 'miiSr 90 "nltmus btJ roo'
Tlos, tve lnug: that can b. done in ree.sl to
I4 .tn
requirement. effective Do its atm.n4siia iOu that it
vii reach thc ts 10 -r o az "FrrF iHin ia' coi Al
now eorr- tIr GGt stnu, How sc io get such an
Ilr 4Iurr. TINS state uaFc c.ioFtd nn ui.nuli ;
Gom taxation of this cha. act r. aud think they wod
i,.t -. SOON leave Tor some other state to hang
arouul fler i'cks sucn yohe a- t,s M"ua oe l"' Al
nut reach everything OF sucI 'ax word be Worl-
lrss T. YOU pass hat Jaw, anO tIlorce Il rigorous y. it
WI reduce your taxation pee c'n "i even more ih"ii
wonla In tho end pay far too dearly FOR It, Sim.Ia
law are iu force eisewhcie' Dni me coMmuhty nave
grown up 20 i-n ilcl I'fe h-o"h hot"h. Il rs cut
it would difficult Co Impose !. az new law and es
tabish -e g. 'Dqgisr' = .a ~ ~ ",'u.i @ III - f
such y law and 81 TIE Western states also; ana
they mud 'ta when rsorc' "rssd II o"y reaches
"3Gat We @ , -, w Wien vonr " - Side propcrtv
You want t. rcauc, s taxation. Ihat Is all very web,
~ ou s"s ~, o. ,nese ana Won viii dispense win
your West side Association Tor any purposes Of proiec
nsf row Before the west side property can be
Serv S ireiy increased in vue or dehseiv populated
and the system Of ropDng Peter TO pay Paul J. not
other parts OF the city your property. you Wis not
DC doing the greatest good you must attract men aud
solved, aud forever. How vii Won do tins fon haI c
tie capitalist: IL you come here YOU must pay the
penalty coming and the more enterprise and energy
stand ready To- tax All you brl0g with you ana al you
may gaiu" l. tnat the way Western city acts when
with open arms and Government gives tnem land,
or comedies II 10 them for omnal prices 1t Is To the
emiaiauis: and 80 is the advantage OF NewYork
10 facilitate the here OI capitalists. indie #
Nrx Norl