New-York tribune., 1884-01-02

ton of public funds by thepresent Legislature and
the exercise of such economy as sound pnOhc poHcy
wear 10 a point which has not been reached III
twenty five years and effect a reduction Of more
than S3,0O0000 from the amount raised by dIec'
taxation last year.
The subject of taxation still remains vcxcd
question; aud the injustice and discrimination APP
parent in our laws this subject as well as the
methods of their execution, call loudly for relief
There is no object so worthy of the
care and attention of the Legislature as
this. Strict economy IN the management OF
state affairs by their agents, should furnish
the people good government at the least possible
cost This is common honesty, But TO see to IT
that this cost is fairly and justly distributed, and
the nI1Gn Sams prns tote % l. I nnins is tbe hest
attribute of sovereignty and the highest duty to
the citizen. The recognition OF this duty char
tiou marks the oppression OF tyTanulcal power me
taxpaycr need not wait til his burden is greater
than he eau bear for just cause of complaint. How
small his tax, he may reasonably protest, IL
represents than his share OF the public burden
and the state neglects all effort t0apply remedy.
The tendency of ON prosperity Is IN the dlIecuGn
of the aCcumu alton Of immense fortunes, largely
invested in personal property, and vet It's aggIe-
Is constantly decreased while that of real estate IS
increased For the year 1882, the vauatlen OF
pSSo6Ra ~ gs%PIB E & ISesr and 70 reS estate at
66l 379. In 1858 he assessed valuation OF personal
property was fxcd at 1915, ,O39.Oo5 and real estate
The present law permits IN the case Of personal
proper v the indebtedness of its possrssor o be de-
dnctcd from its value. and allows no such dcduc-
ton in favor of real estate though il he represented
by a mortgage which is specific lien upon such
any other of the protection of IN" Government.
when discovered escapes taxatI"n 10 the extent or
its owners indebt"dn"sS, though such Indebtedness
is based upon the ordinary credit ia the TRANSACTION
of business is iictiti ms, aud manufactured Tor
the temporary purpnsc Of cVadinr taxation b9t
real property, the existence of which cannot hG
concealed is in contemplation of the law, taxed
TO its full valuation, though the ncumbTance upon
II easily dIvcSts the owner of lis title though the
interest and perhaps part of the lrnclp must; as
we'll as the tax, annually he met, ana though IL
sold the amount due npop TINS heh must always pf
deducted from any agreed upon as the price Oh
This statement docs not necessarily lead to re-
ductiOn of tlc amount of any lncunhance upon
real estate from its valuation for the purpose of tax
atom but il does suggest that both real ana per
sona property should he placed upon the same looI-
ing; by abOllShing, III all cases any draGcl"n IO'
debts This amendment, with some others rtGu,
lating the manner III winch local assessors SilI5l @
perform their duties, would do much to"ald rlu-
ding our present system of ITS lmprTlcctlonS',
If fmeaSurcS more radical in their nature having
for their object the cXaction OF taxes "h'c.l 'ic
Justly due should he deemed wise hope th'lI
massage will not bo prevented under the hI"tl"IS
prctext tlmt the means proposed are WgH'slJoIliI
and contrary to the spirit of our institution The
object is so preserve ia" honor OF the state IN us
dealings wi n the citizen to prevent the rich, by
shrking taxation, from adding to the burdens "i
the poor aud to relieve the Iandh"l"'f llph niJ,.N'
Discrimination. tn" spirit OF or n"'itnuonII &%ic, %
ra1US fv Free from I Jrmagnsln but with the de
termination to every necessary means 10 accom-
plIsh the result
TIE CANALS.
An on9lysis Of the expenditure, by the Su2eru-
tapdc.r of Public Works shows that OF the agEre-
gate cost OF repairs and maiutenaHce OF the canals
for the year ending September 30. 1883, the Slm
of S2iO.535 81 was expended during the tour
mon hS from October /, lN02 to February l. IHH1,
aud %3Io 319 36 for the remainder of the year
under the administration of the present SHpeIln-
teudent. This latter period COMPRISES an nuf tc t"g
months of the season oi naNiIailon TOT thC l.,D1 @
wear which begins October l, 1881 provision hlhS'
DO made by tax TO meet ne cost ol Btin,r'!G, IN IT,
which is estimated at T65OO0O, IN addition to th9
reouired contribution of Sl5O,0OO TO ne calaI
debt sinking fund. and 500 80 Tor interest on lne
canal debt This total OF $l,60o3lO can be net Py
a taX of ffty-Sev en- one -huudrcths OF mil the
canal tax for the current year being one ana lory-
seyeu-thOusandthS hS mills
rTDed from the opening until ccloSe OF the canals
with but two exceptions OF few hours duration ::
fhr standard depth of water has been fully man,
tancd and the general good ndylgabie coHd!toh Oh
transported, and the regularity ana speed WIN
which boats havo made theIL trlpS' 49,. o,.,
inst closed in INV ind lnrnt fully juSlnes the polcy
adopted hy the people If relieving tbs colnlnelce p
the burden of tolls. IL was unfortunate 'a' II! Ih'
first year of free canals, the one WHeh most altch
non Would be givcL the subject and most Interest
manifested in is operation, the season ol nav ~
tion should be very materially shortened ny I'lc
oncning aud early closing on account Of the weather.
But Notwithstanding the loss OF thlTtl-jhI'e ualS
rs
seventh of the aycrag, period of navigation, the
tonnage for the year was o. l0,O"l IONS an IN
crease over last yoa OF 32ijoe tons
the tonnag for the two seasons on the oasis IlaI
they were of the DURATION the excess u IlNOI
OF this ycaI is ~23,3' lions. "a
Remarkable proof of tbe increased commerce Il :
+rartcd TO these waterways by tn" abolition OF
tolls found in the fact that the silVhrnlNL ~,
from Buffalo bv cana ihl5 ySai car 'EgT+iy' YEAR,
gnu tuT t6ent of Pnbl, Works VII. exhibit like
g. 4i,. az, fro
great bulk of IN" canal tIhlc. ., =: o,,,,1 ,,,,.
TipS. guYrs assure those mtcraste IL cahaI El v
iraiion that the liberal policy adopted ny me
Stale viii make reasonably certain the coAlhu'I'J
of employment and opportunities ior Tue o!pi'n ~
and labor of our citizens iAey aNosSlN' PROMISE ~
sba nc,nle who have assumed the expense OF
maintaining the canals, of iuli return III !e ncI
ehts which must accrne from securing 10 oi H. H. r. r.
trafc Of such proportions as to add Aa'crIaiJ u
Pursuant 20 policy WiHch loi huihu,I W 9l ,r'l l
seems 80 have prevailed, no impTov"nenlS nay, may,
h.pl, made upon TIA. canals. and expenditures nave
in tar main beet limited to the ;osl "i slpei!n,ou
donc5 AID sncE repairs as wei" aOS2luteIy no,rSla
~ ~ ,,rs.rrve navigation. That me banks, lflSi
and structures are now III sufficiently gpna c9hal
tlon fol present purposes nave Fo TTHp' Wrs nr,
that il i, not wise to rely wholly Upon coutiha
arce Of the good fortune wnic!r mas 20 ,oIs c6n %C
tended the canals; and without hes!taIlon con
cur H. his proposition to take mcaSure' 10 intus
rate Z. system Of such constant ahu grdu"" IeP"i1'
as ordinary prudence demands
PUBLIC EDUCATION.
Tn, SuneTiptendent of Public Instruction fur
nishc, the following statement concerning Ihe Pu"
lie schools for the year ending September 80 1890
Ioti rece'P'' InS Si"s ~ -. s. 3, ,2O6.O .OG5 /
%, ,op'' 49,, .'''' .'' -.. ll.~JS,J9I O
Iuta, , ~ iJ fr ,eac achers' wages .. sZ6j,4J2 :,
Amonni pald Tor 'onoo' aol''' Io25,67I p
Estimated value Oi Sonoouou'e 8lOl1,2Il o.
NamGSp Gl re Of .tHo SgaSl els u- 2ll2
Namner OF teSSheGs ,c Sdsr employ Gu 3l57'
Of children attending pdouc ~, "a,