New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-04-09
, East l4th St.

not justify litigation will be satisfactory to the Bar
However desirable T. might be, DO not believe that
such an Amendment woui be ratified.
AZ :, the general system Of the state. the re-
organization OF the Court of Appel!s wolh be, |
think. suficlen; FOR the present
THE SYSTEM IN THIS COUNTRY.
see no great reason for keeping up ne stinc-
ton between the Supreme Court. Hnpsri)r Court
and Court Of Common Pleas In mis- t'N - thTy
were ell made branches ot the supreme ')ur'' win
a single General Term. | think II would be nmch
! more convenient AMI satisfactory both TO the Bar
and the pubic The judicial forces. however. should
under no circumstances BE- reduced. IS his Guy
is a great centre OF litigation and the juiE nave
all they DO.
| do not pretend tn BE- expert upon taxation
but ! have a strong conviction that the Imperfect
unsatisfactory and dishonest system % taxing per
son,l property in this state should b. aO)ishei al
once and the sooner the better.
IL ia much better. IN my judgment. 70 place all
taxes upon real estite on the principle nat II VIII
distribute usef equally. Mr.. David Wells some
years ago suggested an ileai system OF taxation
consisting Of the taxation Of real estate ana in
assessing the personal property OF taxpayer ae-
cording to "A certain ratio to the renal value OF the
real estate occupied 10y him. bat that system Is
probably too good be adopted. II taxes personal
property much more fairly than In any other pos
sil. way and the concealment dishonesty ana
colusion incident to the present system would be
done away with.
| I see no special advantage in placing the taxes on
land values. irrespective OF improvements. Inc
result would be to place large proportion OF TAXA
ton upon city real estate. and especially upon va
ant lots People who have purchased vacant lotS
md he'd them for years paying the onerous taxes
and assessments which have been imposed upon
such property in all the cities. would ind their
! land practically conhscatel II Il ever shall be
| feasible think It Is not feasible now.
The system Of referees IL A necessary evil. simply
because the judicial force IL not large enough to
ID the business OF the State without its aid They
are extcmI-orary Judges. appointed for particular
occasion and TO h particular need. IL - diHicu''
| To- say which evil IL the worst. system OF ref
erees appointed by the courts In each case or
official referees whose time shall be- devoted to the
| hca ring of cases ordinarily sent - referee
! In the old Court 81 Chancery In this State such
! duties were performed by officials called masters
! In chancery and. although my memory does NOT
! 20 back far enough enable me 10 julge OF the
; working ~ the system. DO not know that 1t was
! abolished on the adoption OF the Constitution OF
| 1916 with a good deal OF unanlmty The masters.
| however were paid by fees, al the cost OF the
| Ntlgan,s and II may we'll be that official referees
salariel Ike the judges would be decided improve
rnent As for myself think should advocate such
a change
| MAYOR GILROY on TAXATION
! Mayor Gllroy. in discussing possible changes IN
| the fundamental law relating 10 the claims OF
! personal property To exemption from taxation,
| said:
one great problem o, modern municipal govern
menr IL the proper adjustment OF the burden OF
| municipal taxation. Generally, all species OF prop
| erty ought 10 bear their proper share or the ok
| pens,-s 81 government. In my judgment. there
| should Dee no exemption ~ any character. except
on property owned by the public. or where prop
er;y Is used for what IL clearly public purposes
| There should De- no deviation from this ruiz >.
10 believe that personal taxes Shouii De
! abolished becius~ II real estate Is compelled TO
| bear all The burdens Of government, capital Would
| be driven to seek Investments In personal prop
! nj difcui; to pr-lict. Holders Of real estate.
! wou.i rcsor, To methods which would fan heavily
| upon the who depend upon their labor for the
| support Of themselves and their families Rents
would - up. and the great majority Of rentpiyers
would be The ultimate sufferers
! on the other hand mat portion OF me community
who have their fortunes Invested IN personal prop
erty would become absolutely exempt from paying
any mcni 'i S demonstre the gross injustice OF laws
which would foster - unequal condition.
Az INEQrITAGLE PLAN
do no, believe that taxes should be land
values only. exclusive Of improvements This
| theory f. not founded principles OF equity.
believe that improved real estate should bear IT'S
own proportion as compared with real estate which
! IL not improved. Take. for instance. city lot
which Is without improvements Of any kind. and Is
| taxed upon assessed valuation OF $1,000 The
owner or lessee places upon the real estate build
| ing which costs $1,000 II would surely not be- just
TO continue the valuation OF that property $1,000
and limit the taxation To the assessable on
that figure. Any scheme which places burdens OF
taxation upon a particular class OF our citizens or
relieves another class OF ia just share Of RESPONSE
bIlity for support OF the government is nj vari
| ance with those principles Of Justice and equity
which the very life-blood OF our free institu-
| TONS.
CONGRESSMAN WARMERS IDEAS.
Congressman John DE witt Warner. OF the
| XIIIth District has given much study 10 the sub
| ccts with which The Tribunes questions deal
| and IS known TO have strong convictions In
! matters relating to tax reform. In discussing
proposed changes In the fundamental law likely
| TO come before the Constitutional Convention of
| the State Mr.. Warner said:
Generally speaking the judicial system OF our
State satisfactory. In certain features, however
| reform should be had to meet the extraordinary
| Increase Of novel litigation resulting from the ad
vance in invention and commercial facilities ana
the concentration within our state OF an increasing
| proportion of the business OF the continent
| | do not believe there should be two divisions OF
| the Court Of Appeals. Fully az | realize the grea
| Importance and volume OF the business brought be
| fore H. and the industry and ability OF its members
| The court Itself which shall more sharply limit
| tn a thr, or a quarter Of their present length.
ht bae eimnlltiei and facilitated ad Indication OF
| LOCAL questions | still believe however. that its
| nractlce I'm this regard IS susceptible OF further
| change In the direction suggested. The objections
| 10 dividing the court seem 10 me unanswerable.
/ do not believe there should be any general re
Organization Of our system Of appeals to Genera
I, seems 10 me- that the time has obviously mr.
rived when the Common Pleas and Superior Court'
OF the city ~ NewYork and the corresponding