New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1883-08-09
EOUALIzING THE STATE TAXES.


1t is unquestionably unfair to this city, viii h
pays nearly one-half the entire State tax. that
il should not he allowed representation ON
the State Board of Assessors. Ono of the many
broken Democratic promises was that such n
representation should be gwen. But Governor
Cleveland, with the consent OF the Democratic
Senate, ignored the claims of Now-York and
appointed on that Board three inexperienced
rural Democrats These men, who have no
familiarity with the value of property in the
metropolis, are soon TO meet with the city au-
thorities to consider the subject proper
effort should be made to inform them of what is
due to New-York in the equalization of assess
ments.
As tho result of an inequitable apportionment
the city for more than decade has paid an un-
lust proportion of the State taxes varying from
447 To 81 g. Previous to that time the proper
ton averaged less than 40 per crnt. This was
far and Just. With the change in the State
Administration this year there comes much
higher tax-rate hence the greater need Of an
equitable appDrtionment of the increased bur
den. In 1882 there was an increase in tax
able valuations in the State of $l02, I2I, 9Gl,
and nearly one half that increase was made Ivy
Board of EQUALIZATION, however, added Sl26,-
S29,50S more to the valuation of property
here. and deducted similar amount from the
valuations returned 10y local assessors In
Albany, Monroe, Unondaga, Erie aud other
countes. The same thing has been going on
for years, against the earnest protest Of the city
authorities. 1t does net look right that the
real estate of this city should pay 45.3 per cent
of the entire State tax, yet such is the fact.
The criminal and pauper population OF the city
is larger than the whole population of any
county, with three exceptions, in the State.
The @equalzcd" valuations, however, amount
to 1852 per capita in NeW-York, compared with
S442 in Brooklyn, $75S in Albany, 1894 in
Buffalo, $401 in Rochester, 1919 in Syracuse,
S49S in Utica and 1914 in Troy.
If the rate OF assessment in this county were
lower than elsewhere in the State, there would
be good reason for adding largely to the
total assessed valuation here, but the opposite
is the fact, according to the city authorities.
The metropolis has been steadily increasing its
assessments, while many OF the counties have
actually decreased their valuations. The last
report of the Stale Board of Assessors shows
a reduction in the assessed valu alton OF real
estate in seventeen counties, chirgeable to
lower ratio of assessment. The interests, well
fare and prosperity OF all parts OF the State are
inseparably interviewer, and 1t is ridiculous to
assume that New York advances while seven
teen other counties Tetr0grade. The law in
regard to the valuation of real estate is defect
i've; hence property IN assessed at varying
rates throughout the State. If tits were not
there would be no need of boards of equaliza-
ton. The assessors are required to assess
property at its full and true value, as they
would appraise the same in the payment Of
Just debt due from n solvent debtOr.n This
qualifying phrase has opened the door to
mode of valuation which involves no principle,
but the whim or caprice of the appraiser.
@Ful ana true value" means the market value,
but what property should be appraised at to
pay debt is a standard which car be measured
by nothing else 10 Law or practice. If assessors
were held personally liable in this State, as in
Wisconsin, for making false returns, greater
uniformity would prevail
more serious defect in the law is the failare
to authorize an equalization of personal assess-
mrnts. The State Board of Assessors endeav-
ored, without su cess to have tho Democratic
Legislatures of the last two years remedy this
defect. The State Board can reduce or in
crease, 30 far as cor the collection of State
taxes the real estate valuation OF each county,
but to the equalized real must 90 added the
personal valuation as assessed by the local
authorities This is one reason why some
counties are compelled to pay more than fair
proportion OF the State tax. 1t leads LEGAL as
SCISSORS to ignore the assessment of personal
property lest their county be compelled to pay
penalty for making "dIligent inquiry"
For instance, in 1881 this city increased its
personal assessment, and had to pay $4,000
more of. the State tax on that account In the
same year forty-one counties largely reduced
their personal assessments, and in that way
secured reduction of State tax. There is no
wy to remedy the great disparity between the
eQuaized value of the real and the assessed
value OF the personal property. According to
q report made to the las, Legislature, the as
sessed personal property in the State was 49, II
per cent of the whole amount of the zeal and
personal. yet thirty three counties assessed
their personal property below the average, and
twenty seven above it. Hence it comes that
the personal property of this city pays 1902
per cent of the taxes, while that of Kings pays
only 4.66, Westchester 4.75, Richmond 4.43,