New-York tribune., 1880-01-12
A CATECHIsM FOR TAXPAYERS.

The conversation with Mr. Johnston began
with an inquiry as to whether not he had read the
articles and lists published in THE TRIBUNE lie shd ne
had read them, and with great interest
One good result of your puhicatlons he continued
"wn be to awaken pubic interest IN "a matter which
concerns all and ~ which few are informed Onr
laws relics Of bysouc crs and ho adapted To
existing circumstances Bui how are we to remedy the
mischief Messrs. Briggs and Andrews. two wcl-kro"n
experts advocate distinct ard different reforms Mean
while question in my mind II per cent or taN'afeiS
understand the existing system. have been working
on these tax laws for ant thc longer labor the
more learn how much remain. 20 De mastered Nh&t
do you un nlcrsiand by taxation" "
&c. SHOULD prefer you wouI answer Your own qucs-
ton"
"Govcrnneu;-th,t Is, she preservation OF dT.H d
c1nmuuitirs-costs money. 1his Il obtained 10y com
pu'sory payments enforced hy the rulnr power upon
tie property OF TIE people protected The d'l'r"lp"
ton Of the expense of government aud the usibaon
thereof constitutes taxation
q" How is the cxpcusc asccriducdl"
"TAc state Treasurer acting on the oEpcricnce of
prior years c.tmpt'. lhc proh'n.r c1-, I'D l.I lniI
uaan} me-, .irci ,inou Inc conn,cs. and he
rrGIi-tou for the relative amount directed l." 'd'h
c,nutv's Treasurer aud 81 cry -ol 90
How - W then. chat tnr rate oi uNd'ou j. not UNI
form throughout the Stairi'
"Boriu-r there are expenses ~ local government
when lave 10 be cstimafcd aul a't.d To- t- amouut
r-1u,iiioa i. transmitted 90 %. Board of Aldermen st
INK a- Supervisors. M. expense of municipal govern
p0ruonucnl co.'i, I'- 90 ',' ',I, "'' r' ~
Tacir estimates ,i-o -"ut Co Go" ~n'cry-"r- ilc
amount Is added 80 i", r'tir i'i'i '' o."
ana county These iuite ior -'HaYrH cn"p.'
and fur amount I. utr' -''t"D. 'i iNi' 'iN
-.i 100000 geo orJ, th. ,t p.'i,ltior Of tI" Stale
tx White th~ Test i- ccl'nu'o on munl-i.t -"' i'
moi ., c,.a. rrus r.opi. va" rol.d t hr'y.f a..ci
aud taxed ti they ltrd iu tHi. 'tt Co.,, 't.-
] ID D.
u..Iu lI, ',..',,l r .t.l.. .... ir. d.. s.,l,t.
to, tic county Supervise. nI A'm ti f l''r-
,.. - VIZ, w. ta ,- ya, s.t,'.... t.a. ia
and pai taxes boo another county. ai -' -N.lr o" i1r
| heavy 1utI u "i4.c hdi 49, H.'--. ih "'.t.
"1fov l- this cNpca. .c d.- ..'.It..t
feLl. who own personal property .r' 90 70 tf+'tDH
HOW REAL ANp rse-o>A. IANr~ DttfH.
"Yol sccia 20 d.. ..a.u o,ta.. ta'.e 500 oa. ro'I
cs.i.e and tto.. who oan personal estate. Ar not
/ both tax .bir anhcl"
o;r.al c.,t. d. very JT -c...n its legal nature
from t-soual estate. Lend l.4n t> si'l ~ if. "0h
apart fon any owucr.hu. while "A't'r only r' p ac-
cordiug go law. IN connection with some n-ivichr
Thu. any house OF lo 200 amy street legal 'nif in
derieut of - owner or resident w. r.as Nr. Browns
horse or diamonds ouIy -ll hy v in 'ouurr-
tion vith te,- o"ucr G'y,ran. nt t.- oro 'r'irct,
. l.nd Cr.f-it .tI'. oI t.r "HA.l Hit -. +.-t.'I
,uc, H'uc, .-no .- .A-l r' 'D" -,. '''I t."lr
oite In urrsoniA ~ &C. IH. ..,n' u ...'l ~ ~
/
She ""I i1A A Do. ""'' ,'' n''''.l ''' ~
l,. , m inter-, n .,ji ud t u.u'ra-. o. fae ind.-
VdJai docs nDt p1' i. pi'0H.. t'A "]1-~i'' ''N ''
r..os.Ic! against A- ali ri."i'ed "h'e' rHe''' pe-
"'.Itoa i,ust.forr.c.ar ari-ci"
ID a- TX .i,- -.c. f.ud4 tIace WHOM land vas the
on.r rrpp-.,; deemed "o.ih u''.e' j. ALWAYS rtf Do"
r.,os zed b.cau.. estate cannot b" concealed aui
po.,-.., -taod.,I y, l.. VIII, personal ","rc'iy -
IAc owner VI r,.i property 0 '' pN "hn l' ia1'l
or ,lc -c an G,cc-' B." he Iinl .31 "L. lhr i"I'la,
!
/ ,,d..1ler. /, hc doe. uoi paw"
HOW IAXtii - LEyffD.
"Yon have said thar tac ,Al Y-c 10 rovcrumen; a
laid uuoa real state according ip .r- vlic upon ciu
z.ns and corporations a.. 'ruc 90 ilr auOlni OF ici-
sob property owned hr them .a' subject a. taxation.
How .r, ttr-- ytiir- sut am'uHr aeoru. y r tLo
/ CITY OF Nrv YORK;
"r.at tlc function o. th. Comm...oe of T.r.s
and Assessments. Tueir department aa- created in
/ l-,o There arc three Comul.. .nrr'. 80, present
M,..i. Wheeler. YAud.rp'ai aul Hayward. wap ar.
apoluiod for tnrecycais term lr 'h. tt'oc aH GODS
! nr'I.d Ay 'hc to''t %, A. .,ia.. + .' .'.-
/ Jess t.eyc D.puts Tax '""m' '.''' '.. "i''A- whom
the rir J., divided ur i". purpose ". r'hAHnai'n ad
"Cl. yu .Iy. I'D, 'hc names OF tacse deputies and The
! district. allotted 80 tlril."
| Ia tact. iacfr are only ten now Joln J.. Beicy
takes chail' oi thc Fir'., second Inrd t'ufiH aud
Fi-;h wards Peter Guefi- OF the Eighth Hu'h Four
t~cntl and F.ifc.ltl Warit; Francs V LutLg of tlc
Srrrnih Trth. E.vcnti ant Inirtc'uth Jimr- g. Str-
ban OF he = t;ccuth ana Eighteenth; r. g WAGNER ~
tlc N,nctccuth; Joseph a. Lrol, 20 the iTrHucth aud
ncmy BrAcken % tnc Inent' inri and fecnt fourth
pr- - Amrs of the Twelfth N.tsi. rtet ~ L,hfi
and H. i Perry the Twelfth ard west Of IL nth ryc
" wat are the duties oi these Deputy Tax t'nm,-
Zach OF them il 70 assess al taxable property e. ms
district, aud furnish sworn statement tGrf'o; iu 10,
tai alcang tnat ne mas Pcf'2nay c'mmm'H e,ch ana
property, WITHIN hIs district also stating The sum for
would sell with such Information, in dcia rcla-
tive personal property or otherwise as tne Conins
| sontrs may from time To time r'q'uTc
| "Thdt Is q pretty iafGc contract 10 hlL'
outhe first Monday OF september OF one year. and NUT
he completed by the SECOND Monday Oi January OF tue
next year. FurthernoSr twelve men were set 10 do
tins work in 759 and snoo then ia" suboctmater OF
thcr examination Las Increased greatly yet ten men
| now do This work"
as thcir valuation Of roal estate nnali"
| No Tic Deputies are merely cserhs ~ the Comms-
on,inarons prrparc rrport entitled The AnnnrI re-
cord OF Tie Assessed Valuation OF Real and Personal
ana witch Is orcu TO the pubc from the Monday
o January to the rst OF May IN each year During this
| time objections are IN ORDER
OBJECTIONS AND HOW FILED.
How are objections fled and what action is taken
| upon them :"
"OtIccrionsso yalupon OF real estate should be ned
in writing, supported by evidence verified before a com
missioned official, and It possible before the Commits
soners setting forth the grounds Of objection and pray
| ing reduction to stated figure"
What grounds Of objection are valid 2"
That the real estate is assessed beyond its value.
being the sum which property under ordinary
circumstances would SELL BY the way, the rule Of VAL
uation IN York City differs from that throughout
state property assessed at ITS value
payment Just debt due by solvent debtor : tho
Idea sale being ncgat!ved. but pccos Of barter
templated. good Tor complaint is that
adjacent valuations out OF relative proportion Thus,
n my house which IL worth $1,000, Is assessed $1,000,
aud my neghbOrs which Is similar IN construction aud
twice ~ large. ia assessed l5 900 then proper stale
ment OF my grievance, either my valuation might be
| lowered 10 $500 OF my neighbors Increased to
$4,000"
Bnt what benefit would raising his valuation give TO
YOU {"
"In particular instance, little, n any hut 1t would
eduaHe values II this were done IN all instances there
| would be a wonderful shifting OF taxation"
Is real estate this city assessed UP 10 its value
| required by lawV
mo yes and beyond II. The Commissioners In their