New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1882-07-15
DETECTING TO ASSESSMENTS.
ACTION Or THE ELEVATED ROADS.

ACTION OF THE ELEN Al Ell hOhDS'
wRrrs OF CERTIoRARI oBTAINED-THE ALDERMEN
ENJoINED FROM CONFIRMING THE TAN LEVY
AT PRESENT
A writ of certiorar was obtained yesterday from
Justice Haight in the Supreme Court, Chambers 70
review the action of the Commissioners OF IaAcs III
assessing the track of the Sixth Avenue hallway
as real estate at s. $4,000. 1t Is alleged III inc pc
tition for the writ that the company has Deen as
sessed S47, 900 railway tracks IN the ~ H.
Twenty-first and Twenty second Wards anu .h io
il has no tracks at all in those wards ~ Is aioV
said that the rails of the companys track are ny
real estate, and therefore not taxable as shot 9
They are simply part OF the paveen nns any, and
a great deal by the public Tins part OF tn1 pa soo
ment of the street lis laid aud main alneu ao Io t
expense of the company, although 1t - Nv, hv foot
not from the of the companys cars put w os
passengers and vehicles But treating ne Iaiia 90
land which they not, the value SET upon thav
by the Tax Commissioners Is th1ee linz third more
are worth when new which is about one ; cassve
than their present value. In placing this %
value upon the rails the Commissioner l'u &c 10
fully taken into account the supposed at" and to
RIM rim ears on them. This they had no
right to do. The IaliS' ~ i'f their actual
valne In other parts of the state inc asscosGiiS
confine themselves to actual values III caso U
way tracks AID indulge III no r;nts mo mat
tons as to the money vaue OF mere no h
Ter how valuable these rights may De known 20 nc.
In conclusion il is alleged that the portion Vi .I
cOmpany's track which 1T uses IN conlhnun ~ IN
other companies has been assessed against all Oh he
connanies and Tor more than its entire value
against each. ,.., o.4or
Other writs o. certorar were also obtained yester-
day of Justice lIaight, in the Supreme Court Cniih
beTs for the purpose of reviewing the actioh Vi tI1
Commissioners OI Taxes III assessing te Vuc ~ a.,
of the real estate of the New1ork ana MeUopVItddh
Railway Companies. The petitions on when Tue
writs were issued show that the Tax ColihlsSloh-
ers have aSse; scd the real property Vi tne NOV %
COMPANY at 1927, 250-and that OF the
METROPOLITAN Company at IS, 0Sl,7O Inc coSu ~
the structure OF the New-IOrk Company, IL Is saiu
was only SS,S43,S SOB IS, which Is more IMAM i.s
present value. The value OF the structure Oh iIe
METROPOLITAN Company in January last Is salu 10
have been less than S6,774,o13 oO. LII 10
further alleged that the cost of repairs on
tu nrcS Of tLe two companies ought 10 be
deducted from their original cost, II t ti,L
estimate of their present value Is Desired IL tlio
were done the value of the New-1Ork Company .
structure would be reduced to $500, 9O2 %, anu
that OF the Metropolitan Companys structure 10
S6,774 S73 90 Starting with these lasV esllin'tcI
as a basis, and taking 90 per cent OF thc' VIC Iodi
taxable value oil the structures OF the TWO cOllpa-
MES would be obtained namely, 10 I,otI % Ioi
the Newly Ork Company, and $4.OO4,9Z4 ~ LOT the
Metropolitan Company. These last llguIeS sups''In-
tay represent the actual value OF the real pfOper!
of the two companies Tor purposes OF taAao' II ~
can legally be taxed al ALL DtSlues tue cAdss0ldto"
values set upon the property OF Inc railway Coiii
names ii is furthcr alleged against The Legality OF
the lax Commissioners assessments, tndt llIc1 NcIc
made without any personal examination vi Iilo
property by the officers whose duty IL Is 10 mart
such examinations. Moreover, IL Il sara tnaI INC
assessments are unfair Ill that they nave been hue
higher rate jhdn tuat WHICH Was duoP '0u III INV
case other property
Though the wlul Negligence of the assessors,
not more than D per cent OF All Tho personal prop
erty III the CITY Oi NeW-l Ork had been assessor anu
taxed ana the assessment rolls had not been maze
up from Il personal examination OF the property ds-
seSseu. Justice HaIght alsO granted temporary III
functions agains the Board Oh Aldermen, restialn-
ing them from taking any steps 10 confirm, IcNJ Vi
collect the taxes assessed upOn the properly u tc
railway companies by the L AK COMMISSIONERS ne
motions to continue the llJuncllOns during INC
tuTnaDle On July 20.
Controlier Campbell SAID yesterday in answer to
inquiries III regard 10 the order Issued ny Judge
HAlght restraining the Board OF Aldermen from
confirming the tax assessment upon the capltl ana
personal property OF the Manhattan Railway Col-
pany that the questions involved were the same DO
those already before courts III the other cleVated
railway tax cases begun last year III DOM Tue
State and Federal courts: Inc cily' now
ever has not attempted TINS year 10 assess
the camtal stock OF the company fOr purposes OF
state taxation, although the petition ON winch the
preliminary injunction was granted recltes that as
one of the grounds for making the application. Inc
preliminary Injunction VIII not interfere WIN me
continuation vi the tax levy at the proper te. ne
levy was sent 10 the Aldermen al tneIf hrsi meet
inV in july. The law allows fifteen days Tor the
filing OF complaints In regard 10 'ne assessments
and Tor that reason the Manhattan Company OBJ
tanned us Wrt OF ceT0rdrl and preliminary lnJuhc-
ton at this time hc Aldermen have un III the
last day of September under the law, III WHICH 10
cOntlm the levy.
Assistant CORPORATION Counsel Andrews who has
charge OF the tax for the city said that there
WAS no particular significance III the Manhattan
Company taking tins course at tins time. The suits
/ begun last year. winch are yet undeclded related
ouy to the tax levy of that year. ana unless slDl-
lar suit was begun regard 10 the levy OI THIS year.
/ the Manhattan Company would have TO pay
/ the tax without regard 10 the merits OF the
casgs now Ill the courts. Inc claim OF
! the Manhattan Company Is that the lax COmlus-
sioners not made the deduction OF 10 per cent
1 winch Is mandatory upon thein Wlen the1 aoseo'
! the STOCK OF the company at an actual valuation
! above par and that the lax commissioners have
uoi made their assessments uniform, as required by
statute.