New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1891-01-07


Whatever rule Is adopted should be applied WIN,
out unjust discrimination. Either the question oi
matter Of taxation Of property or else AL taXuoc
property should be treated alike in respect to such
The operation of the present system does not
produce satisfactory results. N that personal properly,
for Indebtedness otherwise, largely escapes taxa
ton, while the burdens upon real eetate are
qucnty increased. There has been an immense shrink
4ge IN the assessed valuation OF personal es,me
ton amounted to over i52 o0o While the present
valuation Is only ahont S5-5OOOoOo, decrease on
ton, resource. wealth. and all the material in,
tereSS OF the state which has occurred during the past
twenty years. II is not possible that the actual az
emulation Of personal estate has not Kept pace with
the march Of progress which has Included everything
else IN ts onward movement
Tho proposition for the equalization Of the buIdens
of taxation herr presented affects not only every farm
but every store. workshop. marufactory and home in
tho state and while inviting the most careful scrutiny
Of lis merits II i respectfully submitted that II IS at
least worthy OF fair trial
A PROBATE AND SUCCESSION TAX.
II, however the Legislature I'm It's wisdom shall hest
tate TO adopt the radical changes here outlined another
method Of reaching personal property for the purpose
of taxation may be found in tue plan OF a graduated
probate and succession tax upon the personal property
Of dccedents.
Nearly all such estates carefully appraised by
impartial officials selected by surrogate courts, and
upon such appraisal the personal estate at least be
subjected to one tax although Il may never have been
able 10 be reached during the HE Of the dccedcnt
system can easily De utNl~cu hDSGtlS ftflETInp
estates OF deccdents over oetNln valuation ~ be al
miniStcrcd In >uTOgates court. to the extent 81
obtaining appraisal of the personal property thereof
and. after allowing reasonable exemptions 70 The imre
date next of kin fab percentage tan may be imposed
upon tho remainder collectabc IN the surrogate court
and reasonably graduated according 10 the value of the
estate. The theory Of such graduated percentage taN
fair and Just especially in view 81 the fact that
personal property, under EXISTING methods, nearly
entirely escapes taxation during IN" life Of its owner
A similar system is in operation in England and am
of IT. adoption here is suggested for your considerations
MARRIAGE AND DIVORCE
The Legislature at It's last session passed an act
Chapter @OJ Of the Laws Of 1890 authorizing the
Governor by and with the advice and consent Of tho
senate. to appoint three commissioners to promote
uniformity Of legislation in the United States certain
subjects particularly the laws relating to marriage and
divorce; and in pursuance thereof three able and well
known LAWYER, viI.: Henry X. Bceknal ana William
L. snyder If New ork. ana Irving Browne, OF Nhay
were duly appointed and confirmed. VINO are nov"
engaged IN the discharge Of their important duties ana
are expected - make preliminary report 10 the LcgS
mcndatOns Is tAcy bccv, T. bc desirable 4 facilitate
the excellent objects sought 10 De accomplished. !
Character i OF Of the ,n6i .ct Justly demands,
IMPROVEMENT OF cor NTRY RohDs
renew my previous recommendations with refer
cncc (, the Improvement Of country roads. While tue
suggestion, upon this subject made in nv annual mes
sage wear a;1 seemed to meet popular approval very
generally through ut the STATE. they were me- ppr
,,, 49,, , a. ,..,r,.a inrolv.d the assn nation
-, .,..., = -, 80. ,,,o ht,h,r,,s ar the Navy
a. ID. a.. ,,. ,o,s,,,o,i,, If now r3.d
and Improvements.
40 such Implication was Intended 20 be conveyed
,.' r,. 49,. MOO. *. 4 involved
It .i 600. ,,,.,to,, o., -ta,. cv,ep.o and under
- ,t.,.,,. ,.,,,,i,,, ,r,u,ycrsc.
,,,,, IA ,',l, ro,,ty i,trse,tiug IN a1out the mid
die Of 'lc county ur a. - principal pace, anu -
c'nne't'o ~ " i'rn 'i,'"'," Va ,' Intended
-. Ga. set. .h,uId assume greater
ga. ~. -, Ola, In, 4, -. bcl eyed that
-. 49, ,.of,..- ~ rad in,prYycneuf was ore
y, .,tc t,pt.f.,or. adding largely f. the wealth a. ]
". ''I o., =, 80 =. i, ,rould b, brncu !.
.-i,',,,1 ,,d int. -, irr and 81 Isnr TO o."
rb,r'ir. no calm. ,f rtll.tl prIpcity. and af
...i, H., d., a.. nam 81 n,n,tl. large mum
,l", ''',- -. H. -. 90 am a. ur,l rupI-ri
49,. ,.'' 80, IT,. ., ti. ,-.uu!ptinu o.. The stat" u
o.. ,,,,,,..,r. t.v.g. or lr'pon, rlliiir- but he
- ~ ~, .r undertaking - he syst mat c
'd 'r,,pttg, iIt.o,,rlru. II our highway must be
-, -, ,b .t,,, or a., ..,uuirr ana general reform
- ,,,i' s.. 4 H. . ne, ird,i duAl efforts must
o9 .,,il,. D.. In. a, ,ud .pAsn,odic