New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1885-01-11
TAXES LOWER IN IRvINGTON.
HENCE MANHATTAN OFFICES GO THERE.

IHE QUARTERS IN BROADWAY ONLY BRANCH
OFFICES New-wHY TIE CHANGE WAS MADE.
| The general offices of the Manhattan Railway
Company have been removed from this city to Irv-
ington. The first public iutimation of the change
was a notice posted on the doors of the company's
offices, at No. II Broadway, yesterday. In fact,
| the change was decided on at meeting of the Ex-
ecutlve Committee on Tuesday when resolu-
tOns to that effect, offered by Jay Gould, president
of the company, were passed unanimously. IL was
stated in the preamble that the company had tho
right to build lines IN Westchester County and
that many of Its directors lived there: and for
venience In transacting the companys business
1t was resolved that the offices should be removed
to Irvington In compliance with this action.
| Vice-Presdent Galloway with few clerks went
| to Irvington on Friday afternoon and opened
office in building opposite the railroad station.
which had previously been engaged at rental Of
81, 200 year. Several boxes of books and vouch-
taken there and large safe was put in tho
building. Yesterday all the checks were dated at
| IrvingtOn The former offices at No. II Broadway
are retained, but painters brush yesterday trans
ferred them quickly into branch Offices
CAUSE OF THE REMOVAL
| The real cause of the removal is to secure .
change in the assessment of taxes on capital. TIE
change does not affect the tax real estate, in
which the elevated railroad structure is included
under the decision of the courts. The rate OF taxa
| tion at IrvingtOn Is lower than in New-York
and offices can be hired there. it is said, at lower
prices. At the former general offices of the COM
pany little information about the change could bo
obtained. Vice-President Galloway was said to be
| absent on trip up the Hudson aud the date OF his
return was unknown. The treasurer. whose Office
was supposed to be Mt Irvington, sad that he was
| anticipating pleasant vacation and that he had
remained behind simply to complete the removal OK
the books and vouchers. lie hoped to gain strength
from the country
| MR.. FIELDS EXPLaNATIov.
| Cyrus w. Field said, when asked about tho
change: " Ii is a simple matter for II is designed
| to escape unjust taxation in New-York City, We
| paid of taxes not long ago
with the understanding that the city
would accept Judge Pratt's decision as haa.
We had been fighting the city about taxes for six
years and finally paid it about what we lad offered
to pay in the first place. The city and tie railroad
company were paying money to lawyers TO very
little purpose After Judge Pratt's decision il was
intnated to us that if would not carry the csso
to the Court of Appeals that decision would be ac-
cepted as basis of taxation by the city 1t was
with this understanding that at 1c0ufercnce be-
tween the Mayor, Controller and Corporation
Counsel on one side, and Mr. Gould, Viee-Prasident
Galloway and myself on the other check wa1
drawn for the full amount of the arrears. Mr. Gal
away had put a blank check in his hat.
and my brother. David Dudley Field, had
| given me receipt which he Lad
drawn up in agreement was reached Tho
| receipt was in full of all claims. ,
| Recently we were asked what we were willing
pay In In nspv on o te @ Mr. Could
Sage and on Monday went up 70 the Tax Cnmiins-
sioners' ofice, where we met Mr.. Asten and two
other men, The only result of the visit the sng-
geslon on the part of the Commissioners that they
would fix the assessment at y26.0CO,CJp for TIE
Manhattan, $4,000, 900 for the New-Ycrk and
that we might make claim for reduction II we
considered it unfair. As'the buik OF the stocks of
| the New-York and Metropolitan companies nave
| beea exchanged for Manhattan stock, We concluded
after We left the Tax Commissioners, that the
assessment ,would be unjust and we decided 10 70
move up to lryngton Il Is nioe place up tdesG n'
AID the change of air will do the clerks great dsst
OF good | have no doubt they viii be able to do
their work there easily and WELL"
WHAT MR.. LAcoMBB SAYS:
Corporation Counsel Laconbe was asked what
would be the effect OF the removal of the companys
general offices 20 IrvingtOn He replied: Il sup
pose that it has been done by the advice of counsel
who have studied the matter thoroughly and uu-
derstand what can be accomplished by this move.'
| ct Is stated that the object ia TO escape
taxaticn in this city the capital stock, and also
10 obtaiu lower rate Of taxation
| That is probably the reassn. OF course, cam
not speak understandingy Gil the matter until !
have been made acquainted will all the facts.
| shall probably he called OF bv the Tax CGmmis-
sIoners for an opInlon and would not wish to pre-
What is the general law on the subjectw
There many statutes bearing oa the matter.
| some of which are conflicting. Generally speaking,
a corporation pays its tax IN tue county where lts
certificate Of Incorporation is tiled r Ine re,
outside the city is not without precedent
The Pacific Mail Steamship Company re,
moved its offices, to Nyack, and the general
| O.. .oI haaa
for the moment recall did similar thing some time
ago. Much will depend on the intent OF the COM
| pany. However, as ! said. do not wlsn 10 say
anything definite until my official opinion Is called
| VIEW OF A TAX OFFICIAL
President Asten. of the Tax Department, was
out of the city. An official of the Department said:
| I'VE had heard hing of this 1t seems to me
plain purpose to evade the payment OF the tax on
the compauys stock to the city of New-York. OF
course the tax on the real estate of the company,
including the MAN tracks. sdngs stations, etc.
must be paid here This cannot be removed to r7ag-
tOn And equally. as matter course TOO the COM
| pany can only save the difference between the
personal ax rate here and that III lrvngton, even
| the courts hold that the removal OF the Offices Is
sufficient to warrant the payment OF the tax there
The tax books open on Monday next, and had the
| removal OF the offices net been mace oeiors .hab
time the Tax Commissioners would assess the COM
pauy as heretofore. | presume II Will be matter
for the courts to dispose Of The full Board OF lax
Commissioners will discuss the matter and'@otoa,y u
| and take such action as the Corporation Couhsei
| shall deem ad sisable u the premises.
| THE OFFICE AT IRvINGToN.
| Iryiugton is a village of 1.sO0 inhabitants on
| the Hudson River Railroad, twenty-five miles from
| the Grand Central DepOt The first loOr Of a brick
building As by 10 feet in outside dimensions facing
| ON Depot Square has been leased until May /, and
is rapidly being lifted up for the Manhattan Com.
! nanv A large safe and several yards OF oiicloth
rronstitutcd the furniture yesterday. On one win:
dew the words "Sianhattan Railway Company"
had been painted, and on another ap. m.
| The door between, in smaller letters;
were the words: Metropolitan Elevated X. r..
Manhattan Railway" and "New-York Elevated