New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1890-10-21
SWEARING OFF THEIR TAXES.
pEcuLfARtT1Es IN THE METHOD OF MAKING
ASSESSMENTS

PECULfARtT1Es IN THE METHOD OF MAhlNd
ASSESSMENTS.
COMMISSIONER COLEMAN CONTINUES To 1--WE
INTERESTING TESTIMONY BEFORE THE
rAssErr INVESTIGATING COMMITTEE
Tho State Senate Committee on Cities had Tax Com
missioner Coleman on tile witness stana again
day. .,. .o,,,,,
The inquiry ss to the assessment ana 'ho ac.u.''
taxation Of personal property In the Guy ., NO"
YorR which was the principal part Oh the Gay plo
rrnmtne of Investigation, introduced By MI. WINS
with thu request that Mr. Coleman shoud explain snc
system under which this part Of the wofh was per.
formed Mr. Coleman said that 1t formea uo 'peo,a'
departmunt OF Deputy Commissioner esu"oh' "no
was APPOINTED no less than thirty five years ase. III
Coleman added: He begins about May H,~Ahs
changes az to residence In his beoks' SO Is W 'o'p
them with the city directory, OF ~hiol "o s0' "i0
proofs sheets about sx weeks In advance"
Mr.. Coleman said that corporations ana estaees IN
the hands OF trustees, etc., were assessed on ther
capits as sscerained by scratching te reoros IN INC
surtogstes and County Clerks oifces.> IL appeafeo
that in January, 1880, when the books were opened
personal property 30 the extent OIL SlooooV"ooo "s
assessed hut after this big sum had been through 's
process known as swearing OIL" 1t was reaaced 70
so40, 600, OO0 Tie number Oh haihos WIS i0uue'N
from "a 600 to 1900 odd.
The swearing Off Is done through ahdavips ~hon
before the Commissioners. On account Oh ufe h'ui1
plicity Of his duties Mr.. Coleman has nos hao 'he
chance OF absolving 50 many people ~ tile other MEM
hers of the Board. STILL he has mao eApef'ehcS
enough 10 be able 10 explain the way In when IL ID
dome, Advices OF assessment are made out and sent
TO the various holders Of property with notice ths' com
plants or corrections be made on or before hpr
% The people who want TO make complaint prlnk
their notices to the Office and make alndaVh' sioef
stating Whist their business is how much their por-
sons propefty U.s. and as to their debts. that the value
of their personal property exceeds q certain sum.
IN reply to Some further questions as to the
determination Of the value of personal properly
Mr. Coleman said that the character OF the bene-
aciaries of tn. property was taken into consiooFa
Non. Say II was an estate Of 100000, In wihcn
widows or orphans were concerned he was always IN
favor of reducing the assessed amount The e&aniha
ton then went on as follows:
O-Do you remember the estate OF Moses Iey ior
That estate be worth something over s-o'ooo'ooo
in personal n.opery, not Including really. was not
Commissioner at the time, but the executors eal,eo
al the oilce and after consultation Win Le Nol "a
"a 900 600 Please don't understand me 70 say that
Tho SEUOoO0OO vas liable TO taxation; am S otHnr
sock investments were in It, that not liable 70
taxation to the individual. 80 ~len the deductions
islis TO- taxation would exceed 5000 600,
Now, take the case Of the Vanderbilt estate ,n6, !
but irSm the best n"rmion could the per
soa property Amounted to In Ia d tact,
about the list of DeeemOe lust RreyGas !" tae s
opening D Of OF 1hs SNSS when he was
individually. Don't misunderstood me aoWlt INC INC
100000 being liable !, was not NECESSARILY on
With Mr. Fctncr, Mr. DonneIly and myself SELF. Mr.;
Depyw urged account of the short time there WAS
asst the estate, and proposed to pay siooOooO,
i think. After consulting for day or two. two, M, ne
haa se Would @o i" take rT Which
securities would be placed beyond our reach so tina,
TS rGta n% 10Y any It wns nothing but
Depcw', advice TO the heirs as their counsel II Is
sumption indces. Is that he had perfect right 10
tako that position under the law u.ou ,,ov
could in twenty live or thirty DAYS convert everything
into Government bonds or Delaware LaeEawnlina ana
provided they did not wish to do so. The New lorh
Central. and the Dehware Lackawanna ana western
OF Mr.. Depew had converted those stocks Into
Illinois Central. would they have been taxed hero
o.-tan you give me a reference to the law which
excmpts shareholders in domestic corporations, In
Ss asnf Aha n ih Wh ss x anS suffer-
ab9n ANA, man in n s nsI RaRSe t
eight hundred millions Of personal property are stored
YEARLY below Grand It. that we can't tonc 1t comes
under the head Of 60 dS In transit, ctc'
Commissioner Coleman, by way of answer to further
nour.cs about the provisions OF the law put into the
hands Of Mr. WINS copy Of the Address on Tax
ationn BY George H. Andrews made before the Assem-
bly, Committee Of Ways and Means on October o. 1874
The passage TO which Mr. Coleman, through Mr. WINS,
called the attention Of the committee, was rs follows:
\ has 100000 ol imported goods, and Is; ~ Exempt
siUO.U,U nl-eciluirOus goods, and s.. aAl.
has 100 Sc Of of sS os SS1nG and "Hd aS
"r,,y md IS " .....: Exempt
and Is Taxed.
G. has Sio0o 900 Of goods Tor vhich he borrowed
capital on Untcd states bonds, and i,.:..... Exempt
s.atcS bonds to Jay fr and Taxed.
but registered in Iosion ana ............. Exempt
but registercd here and Taxed
X has 500, 600 in ncrIeage, on New-Jcr,ry prop
d,ro.it'd thcrr and Exempt
l. la, 100000 in mortgages city property,
i las lc9 900 il 9agy il &is po,ks, and s. Exempt
Trcasafy, and s...... Exempt
and is Taxed.
and - " Exempt
mry and is Txcrrpt
r has coo in check on bank and i........ faxed
hs: sSS coo C9 in Trns,gy nG% and sDa
hs LAS ic%%S0 4" a cd c a,1 s1 SG sad ana
Tinted states and -. Exempt.
has 400 600 In certificates OF indebtedness OF
corporation and Taxed
In the case Of "H.,' with the ships registered In
Boston, and Of X' with his state city bonds the
law has since been changed but in all the other
it remains the Same before.
Mr. Coleman gave one striking Illustration OF how
citizen had under the law escaped taxation obligations
It was tho case Of Mr. Rabbit, the soap manufacturer
who was assessed In $50 600 but who cooly told the
that he wouldn't pay taxes because
he had gone into business In this city OH $3.50 900
worth OF Government bonds, on which he had borrowed
apital from the bank The case was carried to the
courts but the courts sustained MIR. Rabbit
Reverting to the Vanderbilt matter, Mr. Coleman
said that SIS had been fixed against the estate
with the provision that each OF the heirs could be
A <rE