New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-07-23
HIS ASSESSMENT EXCESSIVE.
REFEREE ADVISES A BIG REDUCTION ON
WILLIAM ROCKEFELLER'S LAND.
MALICE DECLARED TO HAVE BEEN SHOWN BY
ONE OF THE ASSESSORS. AND NEGLIGENCE
BY THE oTIiERs-ExTRACTs FROM
THE REPORT.
MALICE DECLARED

Wills +. Hoysradt VINO was appointed by
Justice Joseph +. Barnard. Of the Supreme Court.
last year to take testimony and decide the case
Of William Rockefeller against the assessors OF
the township Of Mount Pleasant in Westchester
County, handed In his report yesterday. The
decision is in favor OF Mr. Rockefeller. His as
sessment on 600 acres OF land. containing q
mansion. eectric-light plant. greenhouses. a
boathouse, rctaining-wa etc. OF 81. $4,000 Is
reduced to S3i3. 7T5. the referee finding that Mr.
Rockefeers property was overvalued to the ex-
tent OF 81. St5.7So The report is exhaustive and
full of interest. Besides finding that the assess
ment Is excessive unlawful. Illegal unequal and
unjust. the referee decides that Michael j..
Martin, the chairman OF the Board Of AS
SCISSORS, is guilty Of malice. and that. so
far he was concerned. the assessment was
made with malicious intent. and that the
roll was signed by his two associates-J. Hat
field Newman and David IIaight-through care
lessness or negligence. The referee further de-
clares that the relator is entitled to new assess
ment or correction OF the 1897 roll. In accord
ance with his findings. The referee also nnds
that Newman and Haght were not guilty OF
gross negligence. and therefore the assessors
should not be taxed with the cost of the pro-
ceeding and neither should tho relator.
The assessment contest OF Mr.. Rockefeller was
first begun in November 1896 before Franklin
Couch OF Pceksklll. as referee. with eX-Judges
Noah Davis and William II. Robertson and
Howard H. Morse representing the Rockefcllers
and Frank V Willard defending the assessors
More than a hundred hearings were held In
the case and II dragged along until last year.
when another proceeding brought, and Mr
Hovsradt was appointed referee. The lS!b case
was then discontinued and the case against the
village assessors Of North Tarrytown did not go
TO trial as the finding Of Mr.. Hoysradt was
considered sufficient TO determine the previous
values Tho decision Of the referee Is opportune'
coming as It docs in time 10 determine the value
at which the property may be assessed this year.
and will also probably decide the 1891 assess
rnent in the village Of North Tarrytown. which
is now in the courts.
Frank V. Millard the counsel for the assess
ors. was i'll yesterday and could not be seen but
his brother said that the case would undoubted-
ly be taken to the Appellate Division
THE REFEREES REPORT
Tho referee. in his report. says that the first
hearing was held in this city on February -
last. Extracts from the report follow:
find AMI decide as follows That the rclator.
william Rockefeller. IN July. 1871. was resident
Sascer,hed In the petition herein described IN the
town Of Mount Pheasant. that the, premises IN
acres ~ land IN the said town ~ Mount Pleasant.
which was subd!vi q ~ the assessors INTO tM"'s"
which they arc generally known: that ne bought
the whole property IN ~" yenr ~. inclufing Nv
acres IN the town Of Ossluing for 5000. brtote
Michael Martins election he paid IA per cent OF
the taxes Of the town. OWNING "a per cont OF me
was compied by Patrick s!nnot, J. Hatfield New
man and David Haight the last TWO continued "
oThc roll for 1915 was duly verified under oath by
Newman and uaiehi. ana No total Vauc OF in'
eG TO S95i and the proPegty OF thc reator in
question was assessed a. fl.,"l3. "hlcn sum W.
elorfcl in fh spring 81 1870 or three years and n"
has actci In 1877 and 1893 Bctwe'n ~" da,e OF rs
Inc once he made an address AT the colpr"d In
dcpendeni club at whSh he TSg IN IN" he was
tunpng for once TIA, ne n2@F , h he Would
pn, r. on the rich and cnso Wy on tho poor. md
would stick the taxes on tho Rockefclers
UNLAWFUL STATEMENTS ALLEGED.
suhscquent 70 hts election and prior 20 tho
making and completion OF tho assessment roll Tor
1896 Martin made various malicious. wUful ana
unlawful statements and threats ngh'hN 'h'
pockcfolcrs meaning the relator and his brother
John j. Rockefeller. lie stated at different times.
in the presence Of various people. that he would
take the taxes of the poor and place them on tho
rich and that he would Increase IN" taxes ~ the
Rockefeucrs and drive the rich out
The assessors % tho town OF Mount Pheasant
divided # into three assessment districts. Including
Tho village Of North Tarrytown and tho property
OF tho rclatOr and his brother wcre allotted 20
Martin In tho year 1895. being tho first year In
Office Of said Martin tho assessed value or
2ls separa.o and distinct tracts or plots OF ground
was reduced and all OF which tracts reduced
were within tho tax district allotted by mutual
agreement 10 Martin. one ~ the plots reduced
was Assessed - said Martin and all the pieces
which We're reduced wcfe small ones. lrn n
L. r.
assrsscd value x tlf535 ana which he reduced 10
&c rcloior for -. Vas HGgis25 The assessed
value OF the Rockefeller property was increased ny
Martin and hts fellow assessors Tor lhr 10 INC *
toni ~ Sgol a., ~ The assessment WAS increased
10y Mnriih without any examination OF the interior
Of the property In question. or the employment OF
eYncris or real estate men to guide him ia his
Judgment Martin is a plastcror by trade ana MS
associates are farmers.
THE INCREASED ASSESSMENTS
The total assessed value OF real property In
Mount Pleasant IN 1895 was s277o.l@ In 1896 IT was
increased to q 25 So and in 1891 still further IN
creased 20 81 $685. Tho Increase In 1895 was $3.50.
IsG after allowing for reductions or this increase
sg1 iG9 ~ was placed on the property OF william
Rockefeller and sIOi37O placed on the property
OF John u. Rockefeller. When the 1896 roll was on
exhibition at the house OF Newman, ono OF tho
assessors the said Newman told ono John w.
Beatty that the assessment was outrageous. and
that he would not sign IT, but. Notwithstanding the
statement. Newman did sign the roll without any
reduction being made. and duly verified u under
oath. The total assessment for 1896 was 43Jodso.
and FOR that year the property In question was
assessed about = per cent Of the entire assessed
value The total assessed value OF all properly Tor
iSG was S9gO3Si9 and the property Of the relator
for thar year was also Il per cent or the "ntire
assessed value. The town Of Mount l'lenfant GOV
crs ~ $50 acres Of land extending from the Bronx
River the east to the Hudson on the west. ana
f. bounded on the north by ossinlnG, ahn on INC
south by Grecnburg. 1t includes the villages OF
North Tarrytown. Pleasantville. Unionvlil. an,
Kensico and nine thousand separate pieces or land
were assessed the roll for 1897. After conplet-
ing the roll for 1885,. II duly verified. ana set
forth among other things that the property as,
sessed and described was assessed at It's true ana
full value. -, -, A.,
Tin one the assessors testified before Jonn tilD-
ncv n referee in certain proceeding, mat inc
propertv on the tax roll for 1895 not assessed al
IT'S full value as stated in the oath OF said Martn.
Newman and Halght, but was valued AZ ~ pc, ctme
Of its true value Thcgc in the town; exclusive