New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1894-03-12

tagcs in abrogating them. / have no settled opin-
ION to what changes should be hiaug ~ rne a.
tenn OF exemptions from taxation. but nave "
cided inclination greatly to limit mem h,r am mn m
doubt whether 1t IS expedent that any chureh prop
erty should be exempt frpm taxauoI st.. 800,
As at present advised, 40 not lhihh tma MAJ Ied !
estate taxes should be on land values exclusive OF
I do not think that any changes in the system
Of referees should be made by mrsHs 81 "r i e,
siituon. am generally Of the opinion tnat no iss
station should be had through thu insiruInentallty
Of constituting provisions un'esT some
should stn remain the principal legIsia'ins D'dy'
WHAT MR.. PARSONS FAVoRs.
.Tohn f. Parsons who holds an enviable posi-
ton at the bar OF this city and state ana VINO
has long been recognized as an able CONSTITUTIONAL
lawyer, said:
am no, in favor Of twodvisi9 ISL, hin cSnrt q,
iic,i,s one court consisting OF seven judges could
attend 20 L. great many unnecessary aiHeaS
i,5uren,rn; 10 appeal. Unnecessary delays should
be prevented This would enable TIE court to Eeep
M with It's business and. OF Itself. would an III
nisfrafi6n is furnished by the General Term
In mis- denartment Under the administration or
chief Judge Van Brunt appeals are G.posrd o, q.
once In c9ns"quence tne Se''ri ~posn 81 when s
think that the place for the ablest judges Is
,,,,n Inc bench OF the courts ~ first Instance IL
IS because of supposed on the trial OF cases
.ipeI for Judges presiding AZ trials the cases
in which their decisions would be reviewed wou'd
n remember correctly. during the NAM, yea ears
that Lord Har1wicke Was LORD 'hancrhor oi l-nt t
land only four APPEALS to the House OF Icprus
Wrre taken from his iudVmcnts This came frGC'
the confidence which was felt IN LoFI lia 1!
At the present time II IL most unusual III I'hgdlli
~, ra.law the decisions " the lower courts. Law,
yers Of large experience , VINO Sr cerl as ;ngcs
Those who have ranked win them III .n b,t ~
looking ny them. naturally have confluence III "f
accuracy OF their decisions. ,
Of speculative
not be permitted for a moment In England. Ihere.
'nnn which Of itself the decision should turn. II
Is disposed u by The Judge during the case ana
The Judges Of our court Of Appeals are learned
able ana accomplished men. Aany. probably mos,
81 he lawyers who practise before them IT, In thc
decisions % the lover courts. thor va. tt ' a.,
drrws or one Of his associates presided at m,
acquesc"ncc in them. Just In proportion th,relore
as are the in ges Of the lower courts exper.encti
ami able viii appeals be reduced in number
APPELLATE AND TRIAL JUDGES.
I think that Il would tend t. the better admin
istration Of the law II judges who sit on app"
also sat Tor the trial % cases u wo"H pT'lS
them into closer relation with the Bar. II would
give them an experience which j. lost when they
only sit as members ~ an appellate tribunal. IL -
NY belief that thirty judges Of III" experience anu
ability Of ne members ~ our Court 9i MD" :
ought T. be- able t. transact the judicial business OF
The supreme and other principal courts ana 10 near
appeals we'll They would not OF c rni, ,c %,
able 10 write 80 many opinions i'oT ~ W.T. 80, :.
elaborate opinions That might be sa'" fa'her
The number OF appeals might u" diminished by
putting the expense 81 frivolous Appeals up3h ,n
pares H9o Tx ,, th i,,,ce mug ,oi me- ,1t "a
thu tenth which gives trouble MN can 0rdl-
narily he disposed OF sunmarly ana without u'""'-
encr- u opinion by IA" Judges. . ~. -
\ consolidation Of local courts Ike the CITY ,ourt
q court Gf this city, and th~ superior court
Of Buffalo with the supreme Court WOMB "T
woull uit an end t. questions which frequently
arise about Jurisdiction T. would diminish tht nun
ta.nty which comes from conflicting DECISIONS, J.,
would he prrhaPs e. 9sys 'n Of ' c@nnse IN
d. not link mat the CIV Court Of NewYorit
,onton T.. that that court shall st FOR ~" spe'lF
Ii.nostlnn of cases " lesser lmplrianc-. Il may
r igrslraiIe =. any Tine 20 change .t' organization.
cannot see what gain VIII be- 2c'onpi,,hrh ~ AZ
nced a vote OF the people II occasion required d"
'''''se As TO TIE TAX LAWS
The reformation Of our ,sN laws Ia to, large y
subject to be disposed Of In IT ha-ty Interview. |
think thai In theory an income TAX f. the faircst
Of al taxes In old settled countries HE England
and the Continental countries wher" the affairs OF
every one are. IN measure. known 10 every one
else, there * DO difficulty ia the enforcement AMI
mere ar. the two oh j.ctons First THAI o. means
an inqusltorial examination. which is against toe
fals,. swearing There is general indispostion 20
give ihc details Of ones income. ami y would he
dnicult fjr d taxing officer ID get nj the facts
/ have not been able % seq any reason why I'M
trnyrucni u real estate snail not be taxed real
estate 50 far ~ ! can see every reason which -
iqfs for taxing land equally applies 10 taxing me
hnld,ngs upon IL Both land ana buildings can be
sen Their value can be- estimated. The inpo-
siiion ~ the tax Involves none oi the espionage
which the taxation of incomes or OF personal prop
erfy requires Unless personal taxes can De col
loctel in some more uniform WAY. think that they
should be abolished altogether have known cas-.
where an estate Ia trust company al - per cent
interest. has been taNel per cent Ihls mean
invested In the stocks of banks and other such
the stock. 10 this is however the objection that
eri r91 TO pay St tax 1''1 ana it, another on
d. not happen - mink o. any kissing tax
have no STATE Church. and should not appropriate
public money To- s"ctarian us"s. seems to me mat
incre can be- no reason why the state shall i'm
pose penalty upon the approprdiion oi property
for hospitals churches. colleges and other such IN
You ask whether the ~ stem OF referee should be
/ think not Many cases are Of that character
that they can only be disposed Of before a referee
OF trial before a referee should approximate more
nearly 10 that which prevails In court The post
lines the labor and trouble Of a case ana they
lead 10 vexatious delays. But cannot think ~ any
better way Of dsposng Of question than befot-
capable referee. have sometimes Thought that
the courts would be HELPED by sys;em OF per
them the power e. grant TX partc orders ana 10
attend or less Chamber business Tn" OBJ
lection such system IS that the positions might
be applied for by Incompetent persons.
AZ the origin ~ much of the cmbl from
which the courts suffer is the facility with which
lawyers are made. and the necessary incompetency
OF SO large number. Under the former system
additional time for study Was required to entitle
u lawyer to practise In the courts While there
are many young who ut the beginning ARE
better able to attend 10 court business than many
older men eyer become am satisfied that some
restriction upon the right OF lawyers Just admitted
= appear IN court would facilitate the trans
action of business.
CHIEF JUSTICE EIiRICTS OPINIONS.
Chief Justice Enrich. of the City Court cx-
pressed the following views on the Court OF APP
peals: There should be a single Court Of APP
peals having not less than fourteen Judges Seven
should constitute fun bench for the decision Of
causes without occasional sessions Of the full
court for review OF cases involving constitutional
and other important questions. on the certificate
Of not less than four judges"
Judge Ehrllch thought there should he a reor-