New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-10-02
REVISION OF THE TAX LAWS
PRESENTMENT BY THE GRAND
JURY
RECOMMENDING; THAT Personal. TAXES BE
GATHERED BY THE srATE-cOMPLIMENTs
TO PRESIDENT Earl



Ills ASSOCIATES.
Tor some days the Grand Jury hos Been inves;i-
eating allegations preferred BY Or " j. O'sui-
van counsel FOR the Central Labor J1ion In res-
ton 10 the assessment of real properly In this
county. In which Il was stated that certain real
estate belonging especially to corporations, had
been assessed less than It's narke, value. As a
result rumors haYe been in circulation lately thar
the Grand Jury likely either 10 indict the Tax
Commissioners and their deputies nor perjury in
certifying under oath to specified real valuations
or else visit upon officials criticism in
the shape Of a presentment
The era nd Jury finished Cts labors yesterday. but
It neither iHdc'ed criticised President Barker
ard Commissioners Sutro and Wells, any CT
their subordinate officials On the contrary. the
Grand Jury sent a prcsentmen; 20 the Court OIL
THE subject which is al once defence OF the Tax
Commissioners and their methods Of taxation and
al explanation OF conflicting and erroneous notions
wl.ica prevail aincng various classes in the
mnnity regarding the proper evyirs Of taxes.
WHERE THE REMEDY LIES
IN the report OF its investigation the Grand jay
plainly says that the Iernedy fer discrepancies IN
valuation O. property is no- in the Indictment Of
tie tax officials bat in revision Of the tax laws
Tie prcsentment signed by Colonel William
{. Church. foreman. and Julian Nathan secretary
!, says:
The question as 70 the equaliy ard legality q
IT, present system OF sssesSng real ana PrrsonS
10 Inc attention Of the Grand jury. and has Deon
gatcl of this important subject Was initiated ny
the charges Of malfeasance tirectea against ne
Taxes and Assessments.
AS the result of very careful Inquiry into these
have their origin in difeTerccs Of opinion concern
ias tne proper enforcement of our present system
pubNr Official. or srbiect him Indictment. Inc
proper const 'uction Of the lax laws nnder which
extent upon decisions BY the courts. ConcerEing
these and the relative values Of different properties
How far the law requiring tire assessment o.
property at its f value Is 96servtd 9cGor6 Sn; to
proper valuation Of the los 4G7 pieces OF real
assessed for taxes at the date Of the las; annual
report. that Of 1895, Evidence presented 70 the
property are assessed at much less man he valus
lu upon them by hsir rspectVe o%ners N hs sw c
clusion that the discrepancy between The valua-
ti9n OF owners am assessor $50, N mes or compa
ing witness before the Grand Jury. Tor example
testified that property belonging 70 him was as
sessed at only 81 per cent Of Ne valuation he him
self placed upon H. ...,,,.,-. ,.,,,,,s
TO proper assessment is not ,he naio,ment o. o.
tax avs. hut in The Complete revision Of those
laws that The burdens q gg,' Of !sass
Ing property subject TO taxation rests pri PIN
sworn 70 a proper performance Of their duty TO
properly revise their conclusions would require 7
special inquiry by the Commissiorers q Taxes ana
Assessments into The value o. each If the lss 100
pieces Of property subject 70 assN..nent and into
ing 10 the IS $50 individuals and corporations sub
feet TO the personal tax
AN IMPOSSIBLE TASK.
Such En- inquiry l. manfestly impossible. and
the law does not require II further ;han N compel
the correction of erroneous assessments upon the
application OF the parties in interest The report
,s-
shows that there were 1.lo9 such applications for
relief from real estate taxes IN 1906. and 1906
erasures from their original lists Of persons ard
corporations liable to personal tax. The inequality
of assessment, far as Il exists. apples not
to. the individual residents OF this city so mucn as
20 the city as whole In comparison with this
entire State This inequality s due In large meas
ures TO the Impossible attempt TO distribute equally
burdens of personsl taxation. This attempt
local sentiment favorable 70 low valuations. and
this local sentiment interferes with the just ell
forcemert OF the taxation avs
The Grand Jury therefore suggests so amending
these laws that all assessments for personal taxes
may be made direct by the State authorities and
the taxes thus raised devoted TO state purposes
alone This It is claimed. would abolish the pres
ent system of equa zinz attempting TO equal
izs the taxation In the various counties by
State Board Of Equalization, and would make II
Impossible for any resident Of the State 10 escape
tu.t taxation upon his personally on the plea tha'
q On-reSlCtNt
property is found.
Furthermore the Grand Jury believes ut would
leave the question Of continuing or ahoiishing
personal taxes to be fought out on state INES ana
free the discussioa from the disturbing influences
NJ local self-tnterest II all taxes for local ex-
nenses were lmposed on real alone each
county could determine for itself what relation It's
assessment should bear taxation. The owner
Of real estate would be relieved from all taxation
for State purposes the personal TAX. added 10
tne other receipts Of the State. would furnish suf-
c,ent income 10 cover State expenditures. The
sdoption Of the system proposed would also DO
AWAY with the double taxation by State and city
which now prevails TO some extent. and would heip
establish for the city of New-York the local In
depenaence which 4. required for its proper deve-
opmert By almost insensibe degrees this city
has grown into the dimensions Of a great capt.
raj Having a population after this year exceed
ing that Of any other city In the world, with ono
execution IL should no longer be hampered by
the ideas prevailing in village communities or be
subjected to the crude ideas OF taxation governing
such communities.
The adoption and recommendation IL maze mat
the whole subject be referred 20 commission OF
experts which shall report its conclusions to the
Legislature. -
The Grand Jury ends It's statement with the fo'-
lowing deserved compliment TO President BARKER
and his associates C: the Tax Department.
We have the dsinteresied iezlinnny ys 1 2o he he
fact that the laws as they stand are 81
far more faithfully and etnclenty IN ne sly "
New-York than in any other part OF re s stare.
The assessment for personal taxes IN the present
ciry O, New-York is nearly - per cent q me ,eai
estate tax assessed. IL the rest OF the sate II 10
on;v a little over per cent OF such assessment
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