The New York herald., 1879-12-30

HOW THE ASSESSMENTS ARE MADE.
HERALD reporter yesterday called General
Martin T. McMahon, Receiver Of Taxes, in the brown
building near the Court House. Although busly en-
gagged in his official dutes the General courteo usly
gave the reporter the desired information.
.'Tho arrears Of taxes" said he. not made up
until tho LIST Of June. that cannot yet give you
those for 1879. The unpaid back nearly
thirty years, many of the accounts being against
persons who dead. 1t is difficult to say what the
real estate are, at least in this office, bo
the 1st Of every June they are transferred
from here by law to the Bureau OF Arrears there
they remain and being constantly paid
up. In order to ascertain the exact amount due on
real estate 1t will be necessary to - the books
Of the Bureau Of Arrears for the last ten years.
What has been put down arrears is, in some
property that has been actually sold and Is now
awaiting redemption"
GLOW long time is given for property to be re-
deemedY
"When the Legislature lets the subject alone the
full time is about five years. 1t is not sold for three
years after the tax is levied; then there is about
two years moro allowed before the opportunity of
redemption is absolutely lost. But in regard real
estate as the tax is constituted it is lien on the
property and such taxes collectible II not paid
the property can be sold to realize the amount Of
taxes"
care such sums charged as assets?"
ooh, certainly. Besides that, every year there is
certain added to the tax levy for deficiencies in
the tax levyof the last year. You can easily est-
stance this year. which is an average The time
for the lists to remain in this Office will expire
in tine ss eyS have already
$22 900 000 We collect about that much every year.
or the $G0oooOo remaining we will collect M M about
60 into the and after three years the prop
erty may be sold. But during those three years a
great deal Of that amount will probably be paid by
owners. The additional estimate added to the levy
Is for erroneous assessments"
"What security do you have for the collection Of
personal taxes? 2"
why, If the person has no money he cannot be
made to pay taxes Personal taxes that collect
rupt estates. 1t is preferred claim always recog-
nized by the courts. Personal property is very diff
property remain in this office till the 18th OF june
which 10 the last day allowed for payment here
Then issue warrant against all persons who have
failed to pay their personal taxes That warrant is
In the nature of an execution. and on that process
about all the amount OF personal taxes that col
lectible Is obtSined. But 1t often happens that .
man Is assessed whose name is in the di-
rcctory, and who is personally taxed. when he
has not dollar in the world or any property. He
naturally does not take the trouble to come down
here and notify us and swear It off. The warrant.
however. has to be issued and when that is returned
process by order Of the Supreme Court and made to
answer under oath. The Court can impose on him
comes up and swears that he had not at that time
and has not anything to be taxed that he can
pay the tax out of, OF course the Court dismisses
the proceeding. Thus q great many taxes are
never collected or .collectiblo. have. got
them carried the Comptroler's books
thirty-odd years back simply because Of the
careless way taxes were levied. Some were lowed
persons who mad died, others on parties who had
never existed; still others could not be found and
some who found had not dollar. That tax
having been included in the tax levy in those years
and never collected. because it not colectiblc
is still carried tho books in chiefly for
want of any legislative authority to strike 1t off,.
PERSONAL TAX DEFIcrTs.
Here General Mcmahon gave the reporter the fol-
lowing statement of these arrears. running back to
the year 1857 The amount for last year is not quite
complete the balance sheet is that Of September;
hence the figures differ slightly from tho total al
ready given:-