New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-08-13
il

1.bo oninon of Justice Barnard In conlrminS
,hc rnuort Of the referee reducing the assess
mont of William Rockcfellcrs IarrytoWh h"'"'
from 50 $4,000 10 :l3,115 Is singing repuN"
IN Tho malicious attempt Of q country aSs'SSoi
IN nurlsh n rich man for spending money ID HIS
ncichborhoOd such ms few men can give ''"''
,orchly Than this venerable and indcpehheh'
,urist He finds ihnt the evidence entirely sup
norts the view that the assessment was ma
uciouslv made. so far as IL affects one assessor
who ,yas proven % have asked for votes III HIS
favor on the ground that II elected no W"oih
mt up Mr. Rockcfcllers taxes ana relic'e Wv
Door lie declared that he woulh drive VIZ
Eockcfellcr from the town by putting IN u''
equal burden on him and making h'S hi' u.'
pl,asan, for him there. How regardless OF h's
oath rs assessor this person was in carrying oa'
his purposc is shown by Justice barnard VIII"
Implying analysis.
Mr. Kockcfcer bought the Tarrytown prop
cr,y in 1857 for $150.0O0. 1t was larGeE WIN
land. little If II under cultivation. ana It's CHIT
octcr has not changed Two handsome sloic
mansions and one large barn stood on ~ ne
barn burned and Mr.. Rockefeller tore down the
houses and built a new house and new barn'
n lighting plant and other accessories ~ ah TX
nensc of perhaps S2OO.OM. The old assessment
was $500 900 The assessor who was going w
drive Mr. Rockefeller ont OF town came in'"
office and his proceedings are thus character
Ted by Justice Barnard:
He examines the house fully. He sends an ex-
rnr, "a aid him This expert makes his estl-
mate and the property is put on the DOCKS az
81 Oeo OW The next year this amount Is mace
two and one half times larger. and reduced o'',y
a small sum on grievance day. Why Is TINS II
I understand the excuse II Is mar IN" olu az
sessrent was brought up by the Sl"''u" ar
.essment tn 40 per cent ~ tie value IN" AZ
sessor made oath that the new assessment WIS
full value then. II now appears that the o'n
original assessment mus have been only per
cent Of the value to justify this assessment II
is incredible that the original assessors go unher
oath assessed the property. FROM ihih ai"n'
great disturbance In the assessors judgment ~
established.
And the Justice adds that one cause OF the
disturbance was tho malice proved Ivy IN" as-
sessor's threats The tax per acre on other
londs in rhe town was 500, while on the
wild land belonging 10 Mr. Rockefeller ~ WIS
nut at 81 900. That II had any such value.
the Court holds. Is prepos'erons N'"h'r uo'S
any cost Of building, justify srch n valua-
tim and even II such an amount or money
had been buried in the property II would
bove made no difference. for while cost may
no considered IN getting AT value. cost Is not
Mace will reasonably sell for. not what some
man has been willing or able ~ spend on II
without any hope Of getting It back. The AS
/ pinwalls made the best possible efforts To sell
their property to advantage AT time when
such homes were in demand. and could get only
$50 600. though doubtless In former years much
! moro Than that had been spent for lawns,
droins and buildings. The value Of the place nj
prescut must he Judged by the same rule, and
| In following that the referee fixed upon S3i3
| and the Court sustans him.
/ Mr. Rockefcller's case Is only the type OF
monv Others. Not only in Westminster County
where wealthy New Workers arouse the cupid
ity and malice of rural assessors. hnt In almost
every section of the country. wherever n man
! cvon Of moderate means shows some taste AMI
has well-kcpt lawns instead of surrounding his
house with potato patches. there Is a tendency
| IN nersecutc him with high assessments. IL Is
NOT uncommon 10 see such inequality in the
cose of two adjoining hundred -acrc farms. One
will belong to n person who leaves wagons and
moving machines in his doOryard; the house OF
the other will bo surrounded with wcll-kcp
grass plots The owner OF the latter may raise
! loss got 4 smaller income from his land and his
buildings may he no more costly. bnt the town
officers ore almost sure TO assess him $40 an
acre more than his ncighbor because he has the
tastes Of n cultivated gentleman. II Is IN IN
| lust and outrageous tax on refinement ana civil
lzathn II is direct incentive to slovenlincss.
which Injuries n whole community where 1t eX-
| lists II is time that such ignorant and ma
lcious jealousy should be rebukcd. Not the
millionaire only suffers from II. hut every man
who prefors ncntness to disorder, who loves
fields for their beauty as well as for their ca
pacity TO grow wheat.