New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-06-03
charge OF a district. and he n1.d the valued A


Q.-have YOU as Commissioners. corrected That
Q.-How many pieces? Al don't know; quite a
GLOW many-a thousand' A-Not as many a'
thousand ns,lt;o coed many down a, y Queens
0-Hoyy manv In Wsnhat,an-a hundred? A
don't Pemem 1%y Il don n'" think many
Owe did not find one a page on the DOCKS we
Q-Now. then. in this most important matter
MseP you hsG burden OF NO have 20
you did It by an unequal process as e9mPa ,se
Of those initial agures which are the figures tha,
control was the one man who had charge Oh
Q.--who else helped the man. A-The chief .f
deputy in the different boroughs: the chief deputy N
Missioner in C co1Versaiion with the chief deputy
Q-Was there any consultation had between you
Commissioners. the deputies and the Deputy-Con-
mIssoners who were in the field, respecting the
method TO be used by them In getting AZ values aI
equalization Had they any Instructions about how
that was to be done? A.-General Instructions
INSTRUCTIONS TO DEPUTIES.
Q-Tet us see the general instructions. A.Tha'
which you asked for (handing paper 20 Mr. Moss;
Q.-"Gentlemen." Now. when this Issued
A.-Previous TO their entering the field In septem-
Mr., Moss Geadlng)-"ny The provisions. Of the
vded that this Board shall give such directions 10
the Deputy Tax Commissioners as It shall think ex,
the city equality Of valuations OF property for the
purposes OF taxation: and It Is also provided by
Section 3Ss that 1t shall he the duty OF the Deputy
Tax Commissioners. under the direction OF the
Board of Taxes and Assessments, to assess all the
taxable property in the several districts which
may be assigned to them for that purpose by said
Board. and they shall furnish 10 the said Board
under oath detailed statement OF all such prop
erty. showing that the said deputies have persona
~ examined each and every house. building lot
pier and other assessable property giving the
street lot, ward, town and map number OF such
real estate embraced within said districts tSgethS
with the name OF the owner or occupant II known
(also In their judgment the sum for which the said
property under ordinary circumstances would sell
with such other information In detail relative 10
personal property or otherwise. as the said Board
may from time 10 time require THIS same section
requires that the deputies shall COMMENCE TO asses:
real and personal estate on the first Tuesday OF
September in each and every year.
I'VE wish TO impress upon you the great impor-
lance OF the position you hold. You are TO begin
eratum reqsired is the equality OF assessments
and II Is therefore. Of the utmost Importance that
pare equally with one another, az the plain intent
OF the law IL that part OF the greater city shall
arrive at that conclusion 1t ls quite important thai
you shall confer with one another, however finally
using your own Judgment in determining the
You must understand; both from your Ciyil Ser
IN this department. that the Board OF Tax Commits
sioners is only an appellate Board TO correct. upon
ties. may make, and II s the hope OF the Commits
sioners that the carefulness and accuracy OF your
work Will be such that few. II any. errors shall
We also desire TO call your attention TO the
Tdansd 70 pc e1empt OF Whlch we nave t 10" ~, he
purpose OF compelling the proper application FOL
exemption to be made within the time provided ny
Heretofore, this Department has always consd.
cred the work Of the deputies until finally com
pleted and ready for inspection under the pro
to impress upon you. the seriousness OF this obli-
cation. SO that at no future time shall any com.
because OF any one knowing previously OF your
operations in assessing
HIS VIEW OF EQUALITY
Q-Now. they are directed confer FOR the
purpose OF getting equality but Il Is evident from
the figures which you have supplied and which
have read that they do not get equality between
the different sections What dld you do as Con.
missioner to secure equality? Ave did g1ys
equality IN Judgment
Q'-Do you think that "A per cent and q pet
present valuation. not az compared with last year
G.-But you have said that the present rate OF
circumstances which you call the necessity OF
cali equaiizing. amounts We're added which were
not justified BY any increase in the value OF prop
the different inspectors in the direrent districts
the knowledge OF the amounts that would be neces
sary to cover that work Of equalizns. apsr. from
the increase in values? A.-You are not Informed
on the method of assessing taxes The deputies
make report weekly while they are In the field
and those reports come into the Chief Deputy and
10 the Commissioners for actlon-for consideration
and II found that the Chief Deputy and the de.u'
ties in the borough In relation to that do not com
pare. the Commissioners are spoken 70 about H. and
we keep Of the manner In which they are
equalizing values. and in that way fairly deter
mine with them as to whether they are equaiizins
all together In all parts OF this city.
Q-But you told me that you had corrected more
than 100 pieces In the Manhattan Borough? A
o-Yes. you said not more than 1000 including
YU nq spo ake Of SS here are
different kinds Of corrections. MI Moss one II g
il is finally put in The books by the deputy The
other is after f. is put in the books, and opened
then as an Appeei board We make such correc.
lions. | speaking Of the thousand matters ~
relation TO that last proceeding.
Personal TAXES TAKEN Up.
o-I asked you to produce a statement OF tho
amount sworn of and the amount levied; the same
statistics for 1885 and The same FOR @ 50 Iar St
ing psper)-I think that is ~.
Q-"Statement showing amount OF personal tax
the amount levied: also same for 1895 and 1899 50
far as Il may be possible to furnish them In 1877
assessed al the opening:
Personal 10 L. residents ............. si7 743 70,
Estates 70 r. residents ........... i1s 2s s 9 Sl
Nonresident individuals 90 oo o 90 90
Resident corporations BIO2elo is,
Non resident corporations l7oS 100
The total assessment, of the opening for all 49,.
classes was 10 W. os4 ~
OF that amount read what held after the
balance was sworn on
Held. personal, T. residents ss7 Ss3 Z!
dent individuals .............. 1850 S3a
Non resident corI,o-n ............. 1898 80.
Resident corporations - fOn"l'
Making total held Of 500 BIZ Ga
In 1885 the original assessment. personal was
$3.50 100000 plus The amount Of that held was Sy
plus Estates held for 1888 SO 5000 plus Non
resident individuals assessed. 1893 s7sc0Ooo pi'ls
Nom resident individuals held, S73GD0pO plus. Nom
resident corporations assessed Sl6 900 plus. Non
resident corporations held. 100000 plus. Resi-
dent corporations assessed 1925 ST. SO 900 plus The
resident corporations held for 1895 ES,OlDco0 plus
So that in 1895 the amount assessed for personal
taxes was Sc 6s 90 plus and the amount held for
personal taxes $4&Ooo,co plus. The assess
ments for the present year are: Personal. S9,c0eN
plus Estates yl22 O0 900 plus. Nonresident in
dividusls Nl7.D00oO plus. Nonresident corpora
lions, A.s75 10000 plus Resident corporations. ~
O5l 900 600 plus. Now the total assessment for per-
sonal taxes This year Is N.5g1 900 90 .pus?