The sun. [volume] (New York [N.Y.]) 1833-1916, 1882-05-21
ELKylzKD zlILWAY TAXES.
Corporation Counsel whit-sy stats. his
Views.

Corporation Counsel W. O. Whitney was
sought By reporter OF THE Bun. and the fol-
| lowing conversation was had
Reporter-Have you seen Senator dradys let
ter to Mayor Grace about Senate bill l04i
Mr.. Whitney-Yes.
Q.-what is the object OF that bill A.-To
confirm by legislative act the taxes upon cor
| porations for 1880 and 1881.
Q.-Is 1t to provide for the reassessing and
relieving Of the taxes on corporations for the
years 1880 and 1881 A-Thst 10 the form
which the legislation takes.
o.-Has there been litigation In regard to
the Validity q the for those years
Ni V'"C9n ,"S YOU ,eli by whom this bill was
emanated from our office. and was sent to the
Mayor, the Comptroller, and myself.
trScr nnd II saae S %P
already answered. It went there with memo
riN from US reqompsndipg its passase.
yourself at that time. did i contain any pro- pro-
vision excepting the elevated railroads from
70 the ns By u.s. and Ead not6ne
In II specifically referring TO the elevated roads.
ss sy BY sns
| Q.-Was section I. which exempts the eleva-
tod rsSirosds in,erpoatsd in Albany by sSme
was inserted Alt was put in while the bill
framed the Language do not know.
thu sas eo
Some part oiwha, Is known as the capital stock
taxes-you understand there are two kinds Of
taxes those upon the structure which Is taxed
AZ real estate, and the taxes upon the capital Of
the company-we s9ncede that the taxing ON
visions of existing statutes in assessing the
capital for the purposes OF taxation. Oonse;;
Afku e amount nG Of that tax We t admit that in the
answcrs, which We put In in the United States
Q.-When senator Grady stated in the Senate
that the proper authorities had declared that
these taxes are not coectbe. did he refer to
that Comptroller Campbell had reported to the
Legislature that fact, and that both the Finance
ting 10 an ansTer IN The UpltSd States Circuit
| Court suit. had admitted that the proper de-
es S
70 me and Comptroller Campbell. as appears
'Q.-Was senator Lsnsine's statement. that
the bill had been perfected In its present shape
Ut the suggestio on Of the Corporation Counsel.
Legislature from the Mayor Comptroller and
secton-assumine that that Is the one that has
| tho reference to the elevated roads BECAUSE
bad Heyer fsen h until some t " ~ serwsTd
now pending between the elevated RAILROADS
and the city in regard to these taxes? A.
think. two suits in the United States t Circuit
Court. should have to refresh my recollee-
that question by reference 10 the registers. In
general. Judge Bl9tehfo5d gave preliminary in,
| suits against our collecting the taxes, on con.
| dition that the Manhattan Company should
he r wss GSMGSnsS sh R2Fo1 S 81
Manhattan Company and for which. therefore,
We considered that We needed security, aid
the Trust Compan for those taxes. We then
took testimony. in those cases. Slr. Jas. Z.
5 en SS nsy bers Tie
vacation II possible. That is my request with
e whshS Sr, they Will GET to
win. The Judge agreed that whenever we, got
the evidence com plstsd he would take them
dars. In the State eases We raise a good many
objections e shetF
ssS usR thsm hr rst tfs
general the situation. ! made some time this
winter full statement Of the proeeedings. and
been done in each Of the isasoa. -. 'A"' nAa
Q.-What Is your construction Of the so-called
to- out 1aSss aas the the
Us ii POI that by paying the tax for 1880
free to contest the tax OF 1881, without running
Steamship company matter mixed up with
p as fS4s s S2s ssnF Tss s ssm
panics engaged in foreign commerce from tax
alton for ni,Gea years. The question was
hS we're no on shat
whether the term began IN 1882, and the de-
eisiqns seemed to hold with the steamship com
section. as recollset It. that Il they paid sk the
taxes taxes q 1884, which they are litigattLn1G they
| question. think. confuseS the steamship COM
Sany case s With the sley s railway eases
as stated in your question.
GAS not The sum slready paid by the ele1
and and issisa H' to sI eoyer the the
whole tax on the roads for the year 1880 alone;
1sS II s naaSs to ths for
emgtion provided teE in section !, and was II
Of 1880 and part on account Of 1881 -A,-That
proceeds on the theory that section exempts
ds no S HEN hs sSey to
with us in the present suits. In section the
IS R re hs
Elevated hallway Company" The rest d the
t this snt s,a Ss!' ' TSss
asy Us Bs s the New Ysr
E atn, haiiway company alone for their real
per cent Of their real estate taxes, on the the.
DRY that they were going to show in the litiga-
ton that all the other valuations Of real estate
for purposes OF taxation were about 90 per cent.
Of the market value, while in their case the val
nation was in full this inequality entitling
them, as they propose 10 claim. TO a reduction
OF AZ per cent OF their real estate taxes. This
would not pay their taxes OF 1850 which
| or 5000 900
OIL section was stricken out. before the
passing nj the act, would 1t work any injustice
to the elevated railroads or could they in any
way be- made to pay again the money they have
already paid ON account? A.-They could not
be made 70 pay again the money they have al
ready paid on account, But as We concede that
they have been unjustlytre under the pres
ent statutes, II would work an injustice upon
! them u we asked the Legislature 10 confirm the
taxes which. We admit. are, to some extent, un-
| Justly assessed.
OWN the city oppose the passage OF the
! Senate bills Nos. 10 and lZ0. which relieve the
! elevated railroads from the payment OF all
taxes. by the payment Of a percentage on the
gross receipts SGe Of the fifpnpqnies Al do not
they should be taxed, like all other persons and
corporations, under equal universal laws.
Wa Ont ~ U.r.