New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-08-01
And grand to,a for 1897 s. i6i. $40 81
DIFFICULTIES TO BE OVERCOME

AAr I II = l. LEO ~ Dr. Wv EffCOME
The difficulties to be overcome are necessarily in
the boroughs whose system Of taxation rot
80 well regulated Borough OF Manhattan.
and neither the Borough OF Brooklyn. Queens
nor Richmond was at all similar TO 1t in method
or condition. radical change was necessary. In
,'oohiyh no annual record Of assessed valuations
was left, The Fled Book" or as 1t was termed,
me Botter, was the only record. and as this
aniilar to The Fell Book" it became worn ana
ngtiated ana even these records were very i'm,
perfect. very few sizes Il build MS given and
II some districts this vas even more hnp-rLecIy
Gone than IN others The meadow lands Of the
Iwenty-sixth Ward. comprising about seventeen
hundred acres. we're not assessed all maps
second Ward. comprising seventy-tnree hundred
acres more. ana While there assessment OF
names of owners which is en- rey lnsumcient
ctpt 10 those personally acquainl Ell with the In
diyiduas and locations. However. all these lrresu-
arities vii now BE- corrected; dimensions Of build
ings Will be given unassessed property will be
assigned us proper place AMI lot number, and de-
scribed upon the record. ana AL property shall be
shown upon the maps win the valuation Of each
piece definitely attached 70 It, thus aTording owners
every faci ity for comparisons.
In the Borough OF Queens II would be hard 70
imagine condition OF assessment. however pecu
lar. which mas not parallel in this borough. and
tne same may be said OF RiGnmond. Many OF me
maps available. toKetner with me BOOKS are
CUMBERSOME and unweldy while the maps de-
though much below our Standard 70 much less
psrest IN Jamaca sJil. less perfect N rIushn M
Tong island Gity and F'tnshins and those Of New
town and Jamaica in progress Hampstead VIII
BE- completed as the maps supplied by tho
surveyor
IN THE PERSONAL ESTATE BUREAU
Ot the work In the personal estate bureau the re-
port says.
The ne, increase OF 81 57s.7s4 personal estate
this year consists mainly OF assessments upon IN
fiyidlais both resident and nonresident re- dong
forcement OF the personal tex avs In their present
condition - only snapshot assss sment as IN
the ensuing year the many millions caught Will
md legal % avoidance. either ny cnaEgs
or securities residence. situs or the mourning OF
opportunities arr permitted By 'aw there always
viii remain "a seeming inequality 81 assessment OF
personal property compared with the reai-estate
The decision Of the cour, o: Appeals in 1891, by
which corporations are made assessahle OF their
tangible assets ard rot upon tneir Saplta. sna,e
500 has nsd the esct Of sminans me nerD Usa
alton or the Intangible iranchise OF a.. coIpo.u-
ions FOR local purposes Notw.hsian oa ma, 0Sr
5000. no step has been taken nor recommendat,ioln
made by which the inequality might be renediec.
,idera,ion. becase Of It's vast interest ana great
i7lu.uce And believe this to be the greatest
SUM 81 ,'s H. Sfo ,9 80 Initial and 80 81 90 Of
asses ASA. Of az" $50 exclusive Of Franchise made
practically exempt from taxation for local pur.
poses upon It's capital because OF that decision and
the 10000 ora Of share stock because OF Us assumed
20 - 80 IN acta value The rernsdy therefore, is
70 modify the law by which all property tsngD.s
and intangible shall be assessabie and for the Pur-
pose Of accomplishing greater equality ana more
certainty in the assessment Of personal property
While or mo subject OF domestic corporations. We
should b. remlss II We aid not cal your attention
% the positive discrimination against them IN
favor Of foreign corporations Al presen' s.nue
no nea OF encouraging capital 70 invsst mere. 4
fore IN corporation can MI warehouse In me CITY
with rs Manufactured goods. and II the proceeds ol
orlce the large stock in the warehouse cannot be
taxed and a domestic corporation Win slniar
stock of goods would be taxed FOR them, II tnese
or similar suggestions can be adopted the amour
OF assessable persona property VII! he increased
hevont the expectations ~ the most sangu!ne ana
real estate will not be compel ei longer 10 bear an
unnecessary and unjust burden
PROPER MAPS NEEDED.
II reference 70 the surveyors bureau the report
speaks q the need OF proper MAPS IN several OF
the boroughs Of the greater city
The Deputy Tax Commissioners Will begin ,neir
work ~ making assessments for 1899 to-day. and
Yesterday they received instructions from the Com
r,tssioners OF Taxes and Assessments The IN
s,ructions were given with view 10 having the
Assessed valuations equalized so far as possio'e
r6e rhartsr provides that Il shall be the duty OF
the deputies 70 ali taxaee property IN me
districts assigned 70 them. and MAKE se'sIed
ton OF the property and the name OF the owner Oh
each piece assessed - .ha
The instructions begin with references 10 .ne I'M
nortauce OF the pace held by the deputies; ana
aii ,rrenton 10 the necessity for having oIultaole
yaiustlors To secure this they are Instructed 10
confer with one anotner nu INA. am, IF sarh
asscsSr,aut The deputies reminded tnat the
Had Is only an appellate board Tor the corrsS-
ton % assessments ana II Is ~ ~ wnrk
thaf a. few errors possible he made III the WI
- assasswanf FINALLY the deputies are enjoined
10 remember that the RESULTS or tns wo,h ~
perforn must be kept secret until report IL n'aue