New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1895-03-11
y, III rnh-aye.. New,York. MiTsh s. 1886
DEPUTY COLLECTORS AUTHORITY
THE DISTINCTION MADE Ky THE LAW AZ To THE
AsCERTAINMEST or THE TAN AID
ITs COLLECTION

Irs COLLECTION
To the Editor OF The Tribune.
sir In your this morning there IL para
graph stating that the question raised by some
people as 10 the legality OF collection made by a
deputy collector IS not regarded with any concern
by the collectors, and you report Collector Crosse
as saying: III nnd It necessary TO depu'ize
norson 10 represent me in the matter OF collecting
tsc income tax. and II that person acts under my
Instructions being responsible for his official
acts there should be no doubt as 10 his compe-
tcncy."
WIN you permit me TO say upon this subject that
/ DO not think that any one has ever doubted the
authority OF deputy Collectors TO act for the
collectors In the matter OF collecting taxes,
after the amount to de collected has been
previously and properly determined. What Is
denied by all lawyers who have carefully examined
the subject Is the authority OF the deputycoectors
To exercise the functions attempted 20 be imposed
upon them by the recent law as 10 the ascertain
ment and determination OF the amount OF tax 10
be paid.
There is a well-recognizcd distinction In law.
between those acts OF administrative officer
which are purely ministerial In their nature, and
those which are OF "A judicial character. In "A
decided by the supreme Court OF the United States.
III L. &. 70l, after treating OF taxes whore the
animals at a liked sum per head or on articles
a liked per yard. or bushel, or gallon. or FOR
"A license TO do business OF particular kind, or at
a particular place tho Court In unanimous opin-
ion. says: But whore tax Is levied not Spe-
cncaly, but according TO value. TO be ascertained
by assessors appointed for that purpose upon such
evidence as they may obtain. different principle
comes in. The officers In estimating the value act
judicially.'
And the court cite az authoritative decision Of
the Court Of Appeals OF this State. reported In 30
y V. 23s where Judge Hunt MD The action OF
the assessors Is eminently judicial In its nature
To administer tbs. to hear evidence. to weigh It's
effect. - compare IL with the Jaw and TO decide
the question presented OF the essence of judicial
action"
Now 4 is a thoroughly. well settled rule OF law
that, while ministerial officers by deputy.
those administrative officers whose authority IL ju-
diclai cannot act by deputy. This rule is well
established that Bowler in stating II In his Law
Dictionary" did not deem Il necessary to cite au-
thorltes in Its support but II authorities are needed
they abundant. Thus to look only at the Court
OF Appeals Of this State the rule Will be found laid
down In the ~ Y. 1886: y. Y. 497: IS " Y, 100;
Is ~ Y, IA; IS y. " l51 10 ~ Y, IA: II ~ Y. 1923
90 ~ Y, 81. and In numerous other cases.
The regulations issued by the Commissioner OF
Internal Revenue and the statute itself both CON
template the performance by deplty-cocctors Of
precisely those acts which are declared by Judge
Hunt to be OF the essence OF judicial action. The
rule above referred to makes II impossible for the
deputy collectors to perform those acts deputies
OF the collectors, and they cannot perform them
directly imposed upon them by law for the