New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-01-17
Colgate & Co.'s name IS
the same endorsement
on Soaps and Perfumes
as the Sterling Mark
on Silver.
on Silver.

Last wear nm investigation by the Grand Jury OF
westcheser County disclosed the fact ,hat IN Una,
OF taxable valuation OF personal property to real
estate in five towns was only per cent ana u. ioH
another town in which the tried 20 enforce
the law. the ratio OF persona, properV 20 vas
was per cent but for n, tine eThbrnr county Of
Richmond. in New-York Harbor. the ratio was
only sxtenhs OF per cent IN MinSs the ratio
was only I-s per cent. in Monroe County, incluh,
Ing the city Of hc dy Of Bu sr
Ga per cent. and In the county OF Ononnasa: M.
while in the almost exclusively agricultural coun-
ties Of Cenesee and Jefferson IT was Is per cent Al
TSnny ont Wss nearly f 20 per cent and
New-York 22i5 per cent The RATIO OF PEI s so,
was 1876 per cent while it is generally believed tina.
the value of the personality in this state Is as
Another striking illustration by Mr. Roberts OF
the under consideration is found ID .e II. W.
tnberi,ancc tax rolls In the Controllers office.
These estates were taken from seVeraI OF ne Ia -
paid upon them so that Mr. Roberts says, there Is
no guesswork about the figures. The showing Is
that where l0 estates had an assessor ~ ~, 9
value of g. 4l3 the appraised value at death was
S2l5 sol 5S The taxable value OF these esta. uar
cent Of the amount reported by the appraiser aitea
death when the strong boxes were taken from TN
table is both interesting and instructive II sho"
Mr. Roberts thinks, not only wholesae esno even
~ ~ Cu cont II shows also that thirty -four. or
almost onethird Of the estates absoiu's nav Inc
the tax and that in the estates when oa pa ent ~"
tax varied from or per cent to nearly ~ per cent
OPPOSES A COMMISSION.
Controller Roberts. apparently does not approve
Of the recommendation made by Governor biach III
his recent message to the Legislature. favorhe .ne
appointment of commission 10 ih'es"e
subject Of taxation and recommend lesisia'io "
a future session of the Legislature. The Coh''o"e'
says: - i, III
go MANY tax commissions and committees In all
the leading States Of the Union have inyesmga,eo
the subject and have arrived AT praHE,,,i' and
same conclusions as to existing conditohrs. anu
particularly TO the conclusion that intaneioIe pei
sonalty almost completely escapes da tor ,hese
40 many suggestions Of possible remedies loi tne1e
Conditions have been brought forward that o,, II
would seem difficult for any OF az 10
mittee TO add 10 the sum iotai oi h"o"''"e "
devise new methods" ,,.reossa nv
The list OF taxable corporations was
the Controllers Office last year. notWl'hsteiiu
the fact that many companies were dssodV.u, Gnu h
others sold out under foreeISs s paid
81 $50 $40 49 In taxes in 1897 while 44oi paio SNO'
Sl0 IL during the year preceding
CORPORATION TAXES.
While the results far noted are source OF
satisfaction to Mr. Roberts. there are aspects OF
,ho coronation tax question open serious crti-
csm In his Judgment. because of unjust discrim-
nations against corporations organized under Ne"
York's own statutes, and against real estate
Under the laws as at present construed there Is
a decided advantage TO foreign corporatiOhs' III
Gems of New-York State, he says by incorporating
= comnanv with 5000 under the laws Of another
state paying in so-caled surplus. or issuing u,
bonds sufficient to increase the workie eS fpracti
cally escape the operations of the tax law e,,,
The taxation Of foreign c9 orr Of the Com
troller il seems though the proper wa! " az
compsh the desired result rs 10 sws OF another
State and to assess an annual lax upon taknE as
meas sure for such taxation such portion OF me
foreign corporations aunorlaea S Sie near TO rs
entire tangible assets. and using the same EXCESS
dividend measures as are USED lot oohies'c Oo'
Mr. Roberts believes great mistake Is being ih
made in some of the institutions IN iegarG e 90
has shown that IN cases this education COSTS .ne
State more mone Gd ,h prescribed in
Instances seem entirely out OF keeping, N ms opri
adapted 10 their proper training for the positions IN
the world which children OF their CLASS niuS' eA
Two wears ago large number Of records OF the
Revolutionary War discovered In the Con-
propriation for compiling indexing and printing
those Of the records rea1 }e to ne Psyro re
suit sixteen large volumes Of exceedingly valuable t,
card hrH ndes OF h
tain and the publication inat was th Sot S
scripts as basis. has been in constant demand.
and the edition was exhausted long ago.
1885, wS Ssshss @ and The receipts during the last
fscal wear amounted to S3267S. ll2. The payments
aggregated s30SSi24. leaving BALANCE in me
1'rea siiry on last September 30 of sI23.SN Inc
capital Of the several trust funds belonging to the
State aggregates sSHl.026 -, :,
ciency in appropriation each year for the payment
r. has been customary for the Legislature each
year appropriate a certain sum for the Legs
cording TO the generosity OF the financial commit
tees Of the two houses but II is never sulciegi TO
has been gradually dropping behind in its ohllga-
tions in this respect while the volume OF printing
done has materially increased
on last January the payments TO the Legislative
printers for work actually performed were s2W@
husiness methods would prevent this printing debt
from further Increase The Controller calls the at
tention of the Legislature to the large
pended each year in identifying departmental re-
that each Department should pay for such work
out of lis Individual annual appropria ton. The
legislature may not he aware. says the Controller,
that one report for the 1896 is billed al $1,000
others come as high "a $50. 900 and 10000