New-York tribune., 1884-01-24
IN the Assembly, who voted against Mr.. Houses res
plution when il was first introduced.
TAXATION LAWS IN THE STATE.

NO UNIFGENITY OF. .AssEssMENT--THE METHODS IN
DIFFERENT COUNTIES.
IFRoM THE REGULAR CORRESPONDENT OF THE TRIBUNE
ALBANY. Jan 23-The state Assessors made their
annual report to-day. Their report shows that the
taxation laws are enforced in such different mao-
ner in the various counties of the State I'D Some
counties severely and in others with iaxity' tna'
there are gross inequalities of taxation lhe' s'aeo
that thew visited the following twenty seven
or over ooe-third of the
counties of the State: Ailegany. Cattaraugus.
Steuben Wyoming, Schuyler. Chemung. Yates
Ontario, Orleans Niagara, Erie, St Lawrence,
Franklin. Saratoga, Albany. Schenectady. Fulton,
Montgomery, Herkimer, Oswegc. Kings. New-York'
Sufolk, Queens, Putnam and Chenango Iheir
conclusions on the evidence taken during this
tourney arc as follows:
We are Obliged to report that in not one of the
twenty-seven counties visited IS there uniformity
of assessment, real personal, and except In the
cities of Albany, Oswego and Elmlra, and
two or three towns in some OF the above
counties the local have not comp led with
the requirements oflaw Assessnentso OF real ana per
sonal in more OF the counties averaged 50 per
cent of its fair full value and in some of the towns
IS and 20 per cent of the full value Indeed the
habit of assessing property at fractional vanes ts
become so universal and the laW 50 nc end two
towns IN q county or two cOu lt'es IN M d"V ,non a
wherein property is valued ana aSsesseu ~ ,oo nor
similar basis the range being from is 10 iov Pci
cent of fnll value Ii is possible our system oi sN
et; hoS hsen brou0ht 10 It's present unsatisfactory
cond;tion nv reason of the various Interpretations Oh
the Law governing assessments or the mistaken iued
that low valuations necessarily bring low taNatIon.
At any rate under the present regime II appears ,o
human ingenuity has been inordlnately tsAeo W
dstort OF misconstrue the law. g. a., ,,oor
The assessed valuation OF real estate TOT Ce ea
1889 was 80, ,557, ,21S, $40; an Increase tron 1871
~ 81 "a $50 SCI The assessed valuation OF per-
sonal estate for the year 1882 was S3l ,O39oSo,
decrease from 1881 of S35, ,9S2.1O4 The increase
IN the real in 1882 is due In part to the action OF
tha local aesessors in some of the counties, VINO
have increased the assessed va uatlon oi real
prouerty hut the actual increase is IN the larger
cities of the State; New York Kings ana Ere SNOW
inc a cain ofSSs $40 600 edecreaSe in the assess
ment Of personal property of about S36 O00OOOiF0n
1881 to 1852 furnishes startling evidence Oh tie
ineciency of our Law relating 10 the asseSsent OF
fbis class of property and suggests the idea OF us
real estate in consequence of its failure 10 Teach
the vast amount of personal which escapes taxa
fion altogether. Can ere be any good reason why
Ali persoDai property of w iatsoever nature, eNceIn
no nuch thereof as is exempt ouid not pay IT'S lu
share of State county aud town taxeSf Yet 'e
device of contracting debts by the oWnels
of personal property immediate before
the Assessment rolls are completed, for the
sole purpose Of evading taxation thereon. anu oy
which millions and millions escape every year haS
becone 80 common nowadays that JuStice ahu
eouity demand that every citizen of the STATE shai
contribute to the support of the Government III pro
norton TO their respective ability. lhe increase III
the assessed valuation OF real estate from 100 w
1850 il 81 39S $50 $50 while the decrease IN per
sonal estate ia the aforesaid time is 81, ,ol3,2I8.
considering the amount that is employed IN IT'S n
dnstrios the loss that the State sustalnS Il the
nnrposes of taxation is appalling, and demands I'M
mediate action on the part of the Legislature