New-York tribune., 1899-06-14


you about matters that affect you in the admins
tration OF your office. You. who know about
breweries because you have been connected WIN
a large one ssy that you rate them low compare
lively. because they are poor, and you say tney
are poor since the Raines law. and ask you what
expense has the Raines law cast upon breweries
that nave made them poor In the eyes OF the Tax
Commissioners? Ave don't rate them. Their re-
turns rate them. They rate themselves by their
returns.
NOT ALL oATHs ARE BELIEVED
Q-You have TO believe or TO disbe.ieve their re-
turns? A-Yes; that is true.
Q.-Many a person comes down trying TO swear
of his personal taxes whom you do not believe
and you hold his tax against his oath? A-fes
thousands Of people.
Q-What is the difference between the man you
do believe. and of his taxes, and the man
that you don't believe and hold his taxes? What
is the difference? A-You ought to be able TO
answer that Mr.. Moss You are awyer
Q.-I asking you that question A-There IS
a difference In the man who makes 1t. You can
tell very easily by having a man under your IN
spectlon whether. in your Judgment, he Is telling
the truth.
o-Then you weigh the probabilities of his testi-
mony-s that Il? A-They will go according 10
his testimony. yes
Q-You take his testimony and you weigh the
probabilities OF his testimony? Ayes
Q-That is so in ell cases OF swearing on In per-
sonal taxes? Ayes
Q-Tsn't It so when corporations make returns?
A-They sworn to before they come into the
Commissioners Office.
Q-sure But you have a right TO look into the
statements? Ave do that: We do that.
Q.-F1nd out whether they are reasonably true7
A-And II we have any doubt at all We send for
the officers the men that turned In the report
O-That is II. Now. then that being So you
must have looked into these matters What are
the peculiar expenses that have fallen on the brew
ers since the Raines law passed that has made
them in your judgment. poor. that they can't
stand the tax? A-If It is necessary TO answer II
I will answer IT. Mr.. Chairman.
Mr Moss-Answer IT, He asks whether the Chair
man thinks It s necessary that that question be
answered?
The Charman-I was interrupted Let me hear
the question again.
Question read by the official stenogra pher)-Now,
then that being So you must have looked into
these matters. What the peculiar expenses
that have fallen on the brewers since the Raines
law was passed that has made them. In your judg
ment poor so that they can't stand the tax?
Mr Hoffman, don't think that is material
question.
HOW THE RAINEs LAW HURT BREWERS
Mr. Moss-The witness has said that he consd-
cred the brewers poor and not abe 10 pay the
heavy tax because OF expenses that have come
upon them since the enactment OF the Raines law
Now I have asked what those expenses are?
The Chalrman-It seems to the committee it Is
pertinent to the inquiry in regard to taxation.
Mr. Moss-It is only on that line ask IT.
The Witness-In the first place they lost. 10 my
knowledge. hundreds OF customers through the
Raines law In the second place. they are very
often forced to pay for the tenant IN order 10
keep their trade up. In other instances. they have
given more discounts or given bigger loans In order
to exist until such times rents Will be reduced
by the landlords. l don't know OF anything else
specific Mr.. Moss.
O-Then you don't mean to be understood say
ing that the breweres have paid the taxes for them
under the Ranes law? A.-Wen. they have to do
that.
Q-They have got to do that, too? Ayes, any
thing 10 help along. as long as he is honest
The Chairman-Then. I presume. that is under
an agreement with the saoonkeeper and the brew
who holds mortgage as security for the ad-
yances? A.-Yes they have got to advance and
give them discounts in order TO exist
Q.-And also that he shall use their beer? A
Well that is not under the law.
Mr. Moss-Did you hold any stock in the Con-
Q.~Seyer held any stock? A.-NO
made for 1897 and iSsS by the railroad companies:
gas gam WPb ou ana No got mr. subpoena AZ
1915 O'Clock and Il was impossible for m me to get
them ready but | have given the CHIEF Deputy
orders to get them ready as soon as possible.
Q-Well will have them tomorrow Will we!
Q-And the corporation tax book at the same
time? A-Yes. sir; it is on this subpoena be-
Q-we will have that at the same time? A
that there has been no important increase In the
assessed valuation OF breweries in the city, the
Q-You haven't noticed that? A.-No.
Q-Have you noticed that there has ;, been ANY any
eries2 AIN our Department yes ..o. -.
Q-There has been? Al understand that the
increase made in general
WEAK ARGUMENTS FOR BREWERS.
Q-In general. yes You understand there was
Q-And naturally It would fall IN some proper
ton on the real estate Of the brewing companies IN
Q-Naturally it should? A.-Yes na.,,u.r
circumstance II the brewing companies were not
formerly. | don't think It would be necessary TO
its'Y values have e' been Increased in the East Side
Q.-With one OF your deputies on the stand the
p4SF % d anG fn e RIVER IN
parson with some OF those brewers up near Sec
wbere ST'e or someWbere in Yorkve? A~The gas
companies may have a river front which would
Q'~You think the river front would make the
valuation more? A.-fes ,
for last year. the river front didn't only come on
last year it was there before. wasn't 1t? A
Q.-why. Of course Are you familiar with such
a raper as that? GIandng witness paper) Do
you know what that is? A-That Is deputys
report to the Chief Deputy; ! presume
Q.-A deputy's report TO the Chief Deputy? A
! presume
o-One OF the weekly reports? A.-Yes sir
Odd your Board prepare those blanks? A
! presume so, upon the order OF our Commis-
sioners.
Q-Yes: now I notice here. the front Of this
blank blanks 10 be filled out ike this figures
for appreciation blank dollars. increase for i'm
provements blank dollars; total, blank dollars
decrease blank dollars: increase. blank dollars.
suppose those are intended be filled out upon the
front OF the paper. so that II can be seen what
amount OF increases decreases the in !
side? A-And to expedite matters. OF course.
O-Yes and 10 expedite matters7 A-Yes. sir.
0-Now will you tell me why the word 'appre-
clation" was struck there. and the word
equalization" was written IN? Al don't know.