New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1893-01-05
A REPORT on TAXATION.
THE JOINT COMMITTEE ASKS FOR MORE TINE
10 MAKE Up Its MIND.

THE JOINT COMMITTEE ASKS FOR MORE TINT
TO MAKE UP ITS MIND.
Albany IAN d (Specian.-Mr. Quisley this morn
ing presented n resolution asking for an extension
sf the time Of the joint tax committee OF inc Scna'o
a ,h ,e..milv Tie report Of the committee
and the resolution as follows
tn the LEGISLATURE Of the State Of New'i| DIX
Tho ioioo resolution adopted by the senate anu
Assembly OF 1892 appointed special committee 10 take
testinnlpv Oh the subject o. taxation.
This committee consisting o' Mr.. McClelahd chairman
NJ, Abeorn and Mr. Cocgesha es the members Oh V'ha
., ,ba Senate and Mr.. Guenthcr. MI Quigl"y MI.
Cassa Mr. Stlanalan and Mr.. Clifford a. the members oh
lehalt Of the Assembly after due investigation mus %
the plan OF taxation Ia this STATE anu t"c n " 10
eoIcctn are now practically those provided uhder Tue
co.ia laws which though pofusely amended In details
and by exceptions must BE- still universally cohceoPd 10
lnperatyey demand reconsideration AT least III pf'o'
I, no, in principle Your committee has met with much
diverse views OF the subject under consideration "ch
NAV however be divided into three principal groups
VIZ.
Tystbosc which call for the enactment and vigorous
enforcement OF laws which will Impose upon ana collect
from oil pcrs nal and corporal property hir polof"oo'
share Of the public The doctrines OF these adNo
Gates oil Tbs view tat no distinction shoulo Oe ros
the public burdens 10 be borne DIV re'i %
personal property. For this doctrine they ciani ''
principle Of equality OF taxation They charge ana WIN
apparent truth upon their side. that upward {" ~ pef
Of the personal property when Is suojec. W
under the laws Of State falls 10 pay sueh 'oA e'
or lax enforcement by public officials cEdcr this group
advocates Of the listing system end the 1N"uo" I"
mo,tsoge and mortgage Indebtedness, 10Th ma'1ef' u
great moment On this vital topic, are includ
ecoDdThose which agree the taxation OF persons!
piocerty on the real property Is erroneous
exceeding Injurious the general property OF our
State They include views OF the advocates OF inc
freedom Of personal property from all tan these aNo
Gates however generally harmonic with the more MOI
crate views entertained by the great majority comprising
this group who contend that personal properly snoni
be subjected only a light specific tlN ana "ho pi'
pose the passage OF option laws giving to each county
the right TO define proportion which eeh ciass o.
property shall contribute to the maintenance OF local gov
contend that the reduction "f ''N upon
personal property ought 20 be suppie1 W o'c '"p'
upon all sales OF property.
Third-Those contend that al taxes should be cNhd
solely upon the land excluding from the diect o"fio
Of s tax laws not only personal property. but as wei
G. improvements the realty. This Is Known a. th-
sin2e-iax system.
Your committee has yet been unable 70 MAKE
sufficient examination these various propositions ana
hear the evidence IN support Of them 10 enable u U"
report conclusions being reached otter an ample near
Ing Of their several advocates conclusion we have
been able TO arrive at unanimously, which, "hlc IL VIII
10 radical nnos alton in the system OF taxation 70 be
general and generous Of relief TO the very heavy
burden at present borne by real estate and avoid the
Inequalities continuously arising between the VARIOUS
counties raising for State purposes, ana al Inc
time which will be hailed desired reform BY
every interest present sharing the burdens OF mNato
We recommend the raising CT sufficient revenue ny u
specific tax FOR State purposes only. which WI" aposn
the leyying all for State purposes by the several
counties. The channels from which this revenue may