New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-06-03
TO FIGHT FRANCHISE TAX.
OPPONENTS OF LAW WILL AffLi FL"
WRIT TO PREVENT ACTION.
MAY PREVENT ENFORCEMENT OF MEASURE
FOR A YEAR-A CONSTITUTIONAL
oUEsTION-MERRILLS VIEW OF

tho State Tax Commissioners under the FRANCHISE
Tax bill will be disputed In the courts under WIN
Of mandamus TO restrain the State Boaru i'o'"
usurplng the functions of local tax officers III VIOLA
lion Of Section . OF Article X OF the CONSTITUTIONAL
The Tax Commissioners and the Governor nav"
been made aware of this fact and II the H'a"ua,''
holds until the determination OF the proceeuins
IN the Court of Appeals the law can hardly De en-
forced at least In New-York city before octopef
NJ 1000 causing a delay OF year even IL the
law is declared constitutional. Regular ASSESS
rnent rolls In New-York City are prepared III pep
TENDER OF each year. The courts 90 not sl' un,h
October and the importance OF the case VIII oe'a'
the final rolls 49,
Tho orgumen, against the constitutIonality OF the
hill nrepared by the opponents OF the measure, al
leges that Tin the OF the People VS.. f"siionu
(37 ~ v 42S) the Court of Appeals held an ACT vi
the Legislature comforting upon the Governor INC
power OF appointing the Commissioner or Iahes
and Assessments in the city Of New-York uncons,i-
tutional under Section Of Article Of the Consti-
tuition" That section provides that all city LOWE
and village officers whose election or appointment
Is not provided for by this Constitution shai DC
elected by the electors of such cities towns OF VII
lagos or OF some division thereof. or appoih'eu Wy
such authorities thereof as the Legislature shail
designate for that purpose In this case afer re-
ferring TO the powers and duties OF assessors the
Court observes This clearly made city Officers
within the meaning Of the Constitution
MEANING OF CONSTITUTION.
Tn answer to the argument that additional powers
and duties had been conferred upon the Tax Com
missioners and that therefore the ONCE "aS IL nc"
office. the decision said:
Constitution above quoted may readily be made 2
WS5a Ss m Sr 6 from to
from the city all control over the assessment OF
a hs ges THIS of ss city iSs By
ccnferring powers upon the oncers or poaros uPU,
which they conferred IT over other subjects ana I'M
making the ass, ssment The plain intention of the
s seryS OF o a@f the control OF the oca
tions OF which they were then possesseo anu WIZ
the power of the Legislature TO make neediu 1
changes by restricting the power 0s Ppctions to
the people or some authority OF the locality Any
other construction would render ,,o th ef hs state
substantially nugatory 1t is not enough ,nat tne
lsrged to authorize the Legislature to confer upon
the Governor the appointment OF o ncnrs a. The
charge the duties performed by city o"cers NJ '''
adoption Of the Constitution
GOVERNORS POWER IN QUESTION
The opponents of the bill say that 1t is clear that
under mis- decision Of the Court OF Appeals which
bos mover been modified or qualified. the Legs
Iature would be incompetent to authorize the GOV
ernor TO appoint officers to assess real properly o
personal property in cities. The plain command OF
the Constitution requires such functions 10 oe
performed and such powers exercised by officers
city or elected by the electors thereof. There Is no
difference I'm principle between the Legislature au-
thorizng the appointment by the Governor OF an
officer 10 make local assessments for the purpose Oh
taxation. and the act in question, when transfers
absolutely TO State officers appointed by the Gov
ernor the power Of making such local assessments.
The act they allege, is only studied attempt 10
evade the constitutional provision. In recent
decision OF the Court Of Appeals such attempts
have been frowned upon, condemned and declared
NE case Of re peoP Se ag an pSTpose
of a statute, Tor part of statute. Is to eyade
the Constitution by effecng indirectly that which
void because it violates the spirit of the funda-
men fra nT proecon TO inc citizen for it would be
at the mercy ingenious efforts to circumvent Its
objects and to defeat It's commands.
ELECTION BY CITIZENS URGED.
1t IS argued that of all the powers conferred upon
city. town or village officers is of more i'm
or interes: to the citizens thereof than Is
the power Of assessment Of property for the pur-
noses Of taxation. The exercise of this power
reaches directly every citizen possessed OF prop
e SS 6ne of Of the the hds for proe
ton that they should have voice and part In the
e or nd 90 mpose them
tax This protection is secured to them by Section Ion
3 of Article Y of the Constitution. which the Dill
in question, it is asserted plainly violates in son con
ferring the power OF Soice
and selection neither the citizens nor the authori-
ties OF the locality are permitted any Noice VI
power.
PLAN TO DETERMINE FRANCHISE VALUE
II is understood that the State Tax Commission
ers together with Governor Roosevelt Senator
John Ford Controller Morgan and Tax clerk
Merrill will meet here the second week In June TO
discuss the manner Of enforcement OF the new law
Mr. Merrill the only expert AS yet consulted be-
loves that there will be great deal OF trouble In
datermininp tho real value. The plan presented by
senator Ford is to take the market or actual value
of Ali the Indebtedness exclusive OF DEBTS TOT cur
rent expenses and the market or actual VaIue OF
ali stock of every kind issued. and the total VIII
he the value Of all the assets or the corporation
tangible property in its possession, and there re-
mains the value Of the Intangible property or the
franchise.
| ROOSEVELT. ODELL AND PLATT CONFER.
Governor Roosevelt went into the Fifth Avenue
Hotel Yesterday morning and had breakfast with
Senator Thomas c. Platt and Il. Il. Odell IT,
chairman OF the Republican State Committee Mr..
OdeII had come TO the city for the express pur-
nose OF meeting the Governor and Senator Plat.
The organization leaders and the Governor talked
over several political subjects, but Mr. Odell said
before he returned to his home In Newburg
THE talk at breakfast chiefly about the
Franchise Tax law and the work OF the special
committee OF the Legislature which Is TO inYesti-
gate The subject OF taxation generally. The As
eemhlv members OF this committee Will he APP