New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-09-09
The table is as follows:
srArE BoARp or EQuALIzATI0N-ls07.
SENT OUT FOR FIELD WORK"
PRESIDENT BARKERs WARNINGS TO THE DEP
1.rY TAX COMMISSION ;ERS

UTY TAX COMMIssIO' ;ERS.
President Barker and Tax Comm issioners Sutro
and Wells had the two dozen Deputy Tax Com
nissioners Of the city before them, yesterday for
annual instruction in their field work for the
coming year. President Barker, speaking for him
self and his associates, began by remarking thar
at no time had such interest in taxation been
awakened in the public mind. II the taxpayer
was ever Indifferent TO the assessment fixed upon
his property by the assessor, he said, when the
tax bill was procured for the purpose Of payment
we now feel warranted in reminding you that the
opposite will be your experience this year, for you
will in our opinion. discover you progress with
your duties that your labors are being watched
with jealous and scru;inzins eyes. and that there
exists registered determination TO hold you to a
strict accountability If you are in any manner
remiss in the discharge OF your duties
Continuing Mr. Barker said:
There is nothing fear from any quarter II
you but DISCHARGE your duties faithfully ana ear
Iessly, in conformity with the requirements OF
". IL is mmaterlal 10 you what DIVISIONS may
exist as between the citizens OF TINS SAT-; tnSy
OF applying the law affecting taxation, but you
should be deai 10 an thelT arg unes' tmigatS anu
10 you. that which the language or the law makes
Jour part is liable to and probably will arouse
dissatisfaction. Hence in the work OF the APP
preaching year which promises to be one OF IN
usual vexation 10 you you should use rare dIs d
evince unyielding hrmness In abiding by the result
when II has once been reached
To obtain a sum Tor Wnlcn real estate WOuId sen
under ordinary circumstances as IS by law pro
vded - not always an easy task. The Jaw re-.
your judgment. not upon the judgment or others.
With your experience in that line OF work. the
equipped to render Judgment upon such values
than any ether person End hence II TegHes your
The method Of taxing personal property differs
essentially from that Of real estate, for the latter
is visible and cannot be removed while the former
is rot exposed on the highways and byways for the
assessed against the owner. executor trustee ad,
be land and the re thereon
and not necessarily in the name OF the owner.
gagged in assessing personal properly TO assume
sonewhat its value for, in fact this Is. In the
Sscb PERSONA Gl prepery cam be ched for the
purpose OF taxation Upon this subject the Court
Rai1way COMPANY as reported in ii6 New-York:
personal property. unlike real estate may not a..
Assessors are often attended with difficulties For
these reasons more latitude necessarily should be
the amount and value OF personal property than
should be peTm m oe gxea ies shosa T e
1t therefore becomes\ your DUTY TO ayaL your
the assessment Of personal propert~, without being
actually inqusl:orial in your investsations. You
best judgment OF the Individual holdings as APP
piled TO each particular case.
every possible Information that could fix and de-
termine personal valuations; including conveyances
for you under existing circumstances. and in the
absence OF other necessary Information hpplca0!e
TO such individual cases, 10 assess mortgages with
other personal property at the full value thereof
as the foundation opon which thereafter 10 esta0-
lish fixed assessment. This. In our opinion, would
be the most equitable course. inasmuch as me
nortgageor would hesitate TO offer the iulI
value OF his mortgage when making known ms In
debtedness for the purpose OF swearing OF his per
sonal tax. -,
We feel our call your attention S5o to the he
business OF undertaking the reduction or assess
ments they issue and spread broadcast circulars:
claiming thar bupossessing 'specia! Facilities ana
years Of experience they are enabled 70 render
services with the view obtaining reduction or
assessments property. both real and personal.
We warn you particularly against these people
they offer 70 sell what they represent 10 De their
influence and power in the Department 20 reduce as
sessments. They barter and sell your reputation,
and We you against them. II Is our deter
miraton to continue 10 follow and. II possible. 10
expose and extermnate them.
Commissioner Wells said that what Mr.. Barker
nai said met with the emphatic approval Of the
o'her Commissioners. The Commissioners had the
utmost confidence in the deputies and they knew
INA, IN these times the men would perform their
work creditably.
,s,!esident Barker added that the Commissioners
80 pride IN the fact that, while there mad been
senerai upheaval account OF tax assessments
ose other parts OF the State the local deputies
ru ,oone their work and made their assessments
hsas'steniy WITH the law. and that the results had
VA Suca as to defy the most captous critics.