New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-08-13
THE GREAT TAX REVISION
ALL DUE TO THE NEW STATE TAN COM
MISSIONERS.
LOCAL. ASSESSORS ORDERED TO ESTIMATE Alb
PROPERTY At IT'S TEtE VALUE AND
PROSECUTION FOR NoN-oBEDI-

,.NcE THREATENED.
Allan, Auc 70 (Speciap-The radical change
which Is being wrought all over tho state by the
local assessors In assessing real and personal prop
erty their fun value Is causing an endless amount
Of speculation. and not a little adverse cTitciSm'
The law of 1876 provides that two or more OF 'h'
N, mbcrs If the Board OF Tax Commissioners shai
Officially visit every county In the state al eaSt
once in two years and inquire into the methods OF
assessment ana taxation and ascertain whether the
assessors faithfully discharge their duties. ana par
tlcularly rs their compliance with this act relr
ing the assessment of all property not exempt rom
taxation at It's full value.
The Tax Commissioners appointed by Governor
Morton under the law-Martn Heermance OF
Poughkecpsic: Edward l.. Adams. of Eimra. ana
Rol,in L. jenkins of Morah-found that II wouiu
be impracticable for them to visit every COUNT! III
the State before the assessments Tor the year 1870
would be made. and they deemed 1t advisable 10
Issue a circular which they sent to the assessors
If the thousand and more towns and cities OF the
State. this they called the attention OF the iocai
assessors 10 their duty to all property. both
real and personal. not exempt from taxatioh' al It's
full and true value. ard added: This requirement -
not new but has hitherto failed to he generally
enforced The revision OF 1896 has been directed to
the better enforcement of the law as 1t existed
ra her than to any radical change In substance.
The circular concluded: 1T Is believed that very
large proportion OF personal property. liable TO as
sessmen under the laws Of this State. escapes taxa
ton, thereby unjustly increasing the burden upon
the owners Of real estate by reason OF the failure
of local assessors TO assess such personal property
and all OF it, at its full value
Thus far the State Tax Commissioners nave re-
cevci reports from comparatively few towns. They
aware 1t Is said. that some towns are refusing
to comply with the law but they promise that a"
such shall be brought up with a round turn by
judicial proceedings SO far as they can learn, the
ing
best OF their abilities.
The value Of personal property is the most di1icut
to ascertain, each man having his own ideas as 10
the valuation Of certain articles. Another dihlcut
thing will be the placing of the right value on rail-
road securities hut the State Commissioners feel
that the local officers will 10 their work ccnscien-
tiously for they must that the obligation
imposed upon them has been faithfully performed
/: personal property is placed too high the aGgrleVeh
party has review days in which TO straighten the
matter out. AMI Il that will not suffice he may nave
recourse 10 the courts
The State Tax Commissioners believe that II per-
sonal properly pays its just share of the support OF
government; taxes will be considerably lower ana
Now-YOrk State will he found to be as agreeable
place for manufacturers and tradcsmen Is any III
the Union.
The fcurcs which have come to hand show that
the average increase has been ~ per cent III tv'iI
estate and 60 per cent in personal assessed valla-
lions I'm one town in Sullivan County the personal
property valuations this year ar" greater thah the
personal property assessed in the entlre county
year ago.
In a recent circular letter sent out 10 the local
boards is a form of application for the reduction
of assessment for Use by the assessors on the
hearing of complaints Special attention Is called
TO the fact that under the provisions OF Tn" law
assessors may either increase or diminish the as
scssinent complained Of. In case the assessors
have rea son 10 believe that such AFFIDAVIT is falsely
Z f.Iy. ny any
that copy OF the same. together with siich owl
lcnca as the assessors may have may be able
to obtain Of its fasity. he placed in the hands OF
the Disrict-Attorney OF their county for invcstga-
ton. \ copy Of Il part Of a prescntment made on
February - by the Grand Jury of NcStchester
/ County l. nclosed and the attention OF the locai
assessors In the various towns OF the Sie j. cdIe"
the serious sequences which are Idplp ~ lt-
suit to them from failure to comply with inc re-
/ CIirem"ntS OF the law.
The Grand Jury of Oneida County, sitting In
Utica in May. passed resolutions regarding me
public assessments upon personal properly "''h'
that county. In its report the jury said:
ANY person of average intelligence can 10 nlade
20 understand the meaning ard intent OF these
laws However we are bound to declare that as
SCISSORS make very tle. if any. ehori to ascertain
/ the possession. ownership and value OF personal
property. This species Of property Is q'hte as ac,
/ cessible to the official eye of assessors ~ real
/ estate membranes. claims and mortSag" S"curl,
tiea are invariably matters of public record. and
once ascertnined and placed upon the assessment
roll II overstated by the assessor grievance DAY
will find the party assessed present 10 hec!1Ec Oh
/ Injustice. If any has occurred ,, -
! The resolution accompanying the report ended as
follows:
to nresnnt TO tho first Grand Jury sitting IN this
! county after the month OF August. 1871 each ana
! every case OF wilful failure of assessors in the
! porticuar= mentioned. with the View OF securing
! Indictments in all cases where the PROOF IS SUI
hc!"nt."