New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1896-06-27
UNEQUAL ASSESSMENTS.
COUNSEL FOR THE TAXPAYERS ASSOC1A-
ton TELLS SOME REASONS FOR THEM.
THE SYSTEMATIC INCREASE OF ASSESSED
VALUES. MADE IN ORDER TO KEEP THE
TAX RATE DOWN. SAID TO BE TO
- BLAME-wIIAT EXPERTS
AND OTHERS SAY.

TAX RATE DOWN. SAID TO BE TO
- BLAME-wHAr EXPERTS
AND OTHERS SAY.
June is the month Of roses. some say the month
Of brides. but SO far as known no one has yet
called 1t by so unromantic. so unpoctical name
as the month Of assessors and yet ii is clearly en-
titled to 1t. In this month. all over the entire
State from the most quiet agricultural district to
the busiest part OF Manhattan Island. the assessor
makes his annual tour and fixes the value upon
Which the annual taxes for school. town. county.
municipal ard State purposes are TO be levied
The assessor is an autocrat In his way, and from
his decision or opinion to the value OF realty
there Is little hope OF redress by way of appeal! 1t
requires the positive evidence OF COLLISION or
incomretency the part Of one OF these officials
70 win q favorable decision from court.
For the purpose Of getting some facts about the
annual complaints which are poured in upon the
Board Of Assessors. and also to ascertain il posi-
ble the cause for the annual deterioration IN the
value Of real estate. and the periodical poverty Oh
the wealthy at this season. Tribune reporter
visited some OF the leading real estate and ousi-
ness men of Brooklyn. and from the unanirnity OF
the views which ne obtained a fair estimate OF the
situation may be formed
The first person visited was George c. Case. OF
No 1S9 Montague-st counsel for the Taxpayers
Association. Of the city. In response 10 request
Cor information. he said:
Taxes differ from the forced contributions OF
arbitrary and tyrannical periods in that they are
levied by authority of law and by some rule OF
proportion, which is intended 10 insure uniformity
OF contribution and just apportionment Of the
burden of government. In our exercise OF the
power to tax the purpose always is that COM
,,n he ino1 hN
tributions regulated by fixed general rule. and
apportoncd by law. according 10 some UNIFORM
ratio Of equality. The law. then. should be
framed with a view TO apportionng the burdens
OF government so that each person enjoying pro-
lection shall be required to contribute 50 much as
is his ree sonable proportion and no more.
THE Revised Statutes of the State provide that
all real and personal estate liable TO taxation
shall be estimated and assessed by the assessors
at its full and true value. az they would appraise
the same In payment Of a just debt due from
solvent debtor Under this provision the real ana
personal estate OF NewYork is assessed, ana the
assessors verify the tax roll and state that the!
have estme ted the value Of the real estate al 'he
sums which the majority Of the assessors nave de-
cided to be the full and true value thereof ana at
which they would appraise the same in payment
OF Just debt due from solvent debtor
The assessors difficulty Is complicated by
the fact that the officers who make the assess
uents are appointed in Brooklyn. ana, as the
local assessments are generally made the OASIS
for State taxation. their constituents expect
them TO make the valuation sufficiently low 10
protect them against unfair assessment ei'e
wberc The sense OF official duty must be strong
and the flrmness considerable that can resist
under such circumstances the pressure for some
@ha ia
that It is not always resisted is found In the fact
that they who take solemn oath to perform to
the best Of their ability the duty OF assessing
property at its fair value accustomed to as
sess 1t from one-fourth 10 two-hfths over ex-
cusing their disobedience Of the law on the
ground Of the general disobedience or others
The provision for state equalization as cor
rection Of this evil does not appear TO cure TINS
demoralizing disregard Of law and official oath
nor does any legal process seem adequate to the
case.
A MOST IMPORTANT BOARD.
1.-THE most important Board in the city OF
Brooklyn is the Board CT Assessors Their ac-
ton affects every landowner, householder ana
renter In fact every individual in the city Oh
BROOKLYN The necessity Of having honest, up
right and thoroughly qualified men IL therefore
apparent When the assessor Is appointed IL is
with the understanding that ne Is man eNpe-
rienced in the value Of real estate in the entire
city. not only Of the land, but the improvements
IN q. IN other words q thoroughly qualified real
estate expert such man as would be qual'''eu
IN testify as an expert in court Of justice as
TO the real property of the city OF brooklyn. al
tho time of the debate as TO the propriety OF
annexng the city of Brooklyn to the city OF
New-York the figures given out by the various
nersons on the subject Of taxation showed That
the nroperty of the city of New-York was as
ceased at 20 per cent Of its value and that the
nronerty OF the city of Brooklyn at ~ per cent
n, ito value and these per cents were admltted
70 he correct and before the Commission 10 pre-
n,re the charter for the Greater New-York TINS
fact will certify in all probability to the ~ per
cent rule or ratio. 1t has already been adhh'tea
nv many assessors in the presence OF many WIZ
nesses and the assessment rolls show an assesS-
Inenf OF 10 per cent and in many cases 20 per
oant co the percentage assessed is a fact anu
mon theory II the Board says that the prop
erty is assessed at itc full cash value. thcn II
should be called upon to explain me great u'luei.
valuation OF property because ignorance cannot
80 pleaded as such an excuse or accepted from
experts who have sworn that they nave per.
sonay Inspected the property anu "s'e'9eN - ~
"A few INSTANCES selected from the assessment
ro,is ~ property in the Twenty-ninth Ward Will.
perhaps, make clear what wish 10 SNOW, n a
rronartv o$ J. F. Pearson. Ocean-ave, assessed
~ a 5jO. sold for $4,000 The property OF r
W,eIster Ocean-ave. assessed for Sl4,2OO sold
for S24 900. The property OF Cag, a d i'oIan
$4,000
ASSESSMENTS AND ACTUAL VALUES.
"property In the Twenty-second Ward is as
ees.ed at between GO and 20 per cent Of Its true
value. as appears by the following figures: Gar
Gold Place. north side. No. Co. assessed for
81 900. sold for sl5.25o; lot No. 3S assessed at
sI1 COO. sold for $4,000; lot No. 80 Montgomery
place. assessed for $4,000. sold for $4,000; lot
No. AZ. Montgomery Place. assessed for Sll'ooo'
$4,000 offered: lot No. 90. assessed at SSooo'
sold for $4,000, and the other houses In the row
rent for 81, 900 year. As further irs stance the