New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1892-05-21
TINE SPECIAL TAX COMMITTEE.


II i announced that the special committee
on taxation which was appointed by the Legis-
Iaturo at the last session will shortly get to
work. This committee was authorized To meet
dnrinc the wear. to make thorough lnyestiga-
ton of the present condition OF the laws OF
New-Yorl touching assessment ana taxation
Of property, and to report to the next Legs
laturc Various attempts have been made from
time TO time of late years to improve our eX-
istng tax system by means OF legislative com
mittocs or commissions But little practical
advantage has come from them. So far back
as 1880 Governor Cornell, in his first annual
message. used this language TO the Legislature ::
Among the questions which public sentiment VIII
pre,s upon your attention Is revision OF the laws
for the assessment OF property as basis OF taxatoh
The laws now in force are imperfect ana uhepuh III
their operation BY unjust determinations enormous
values of property which should contribute fair pro
norton TO the public revenues are allowed to escape
taxation, thus imposing onerous burdens upon p'T-
ton Of our citizens.
4 few wears earlier Republican Legislature
appointed a Tax Commission, but the bill
which brought it into existence was killed by
4 Democratic Governor, Lucus Robinson. COY
crnor Cornell suggested that the subject should
he referred TO a commission. The Legislat-
urc. during the three years of his admnstra-
ton. while it passed some excellent laws IN the
interest of the taxpayers, especially those pro-
vding for the taxation OF corporations, iaiIed
to enact any measure effccting a radical re-
vision of the system Mr.. Cleveland, who sue
cccded Mr. Cornell in the Goyernorship, pro-
longcd the familiar strain. He said in one OF
his messages that 1.-The subject Of taxation still
remains vexcd question, and the injustice
and discrimination apparent in our laws on TINS
subject as well as the methods Of their cXecu-
ton call loudly for relief" Governor Hill ex-
pressed himself to the same effect, and Gov
ernor Flower in his message of last January,
recommended that committee should be
charged with the duty of finding out whether
or not the laws lately passed taxing corpora
tons had a tendency to drive capital away from
this state.
IL is evident that the members OF tho new
committee will find enough to do without hall
irving. The question which Governor Flower
has raised for their consideration is one OF
great and manifest importance. Then there
is the problem of how best to reach personal
property for taxation. Ii will be remembered
that few years ago one OF the shrewdest OF
our metropolitan lawyers pointed out three
ways in which municipal and state taxation
on personal property could be evadcd-" first
by putting the property into Government bonds
or securities Of corporations second, by Gre
ating a temporary debt equal to the personality
by buying on a margin. for instance, and sell
inp rs soon n the taX-rolls are closed third
by a change of residence" Still another vital
question for the committee is Shall the State
enlarge the field Of indirect taxation?
No one expects that the committee will bring
in a report that will be universally acceptable
But if it, members are earnest and thorough
in what they do there is no reason why they
,houI1 not render the people valuable ser
vice. II is argued that it is practically impos-
sible to devise "A system of taxation which will
bear equally upon all classes of property. But
conccdng that point, the fact remains that the
tax laws As they stand could be greatly i'm
proved.