New-York tribune., 1899-06-10

list Of personal taxes? Al have general super
Q-And what does that position include? A
Distribution Of the work among the various depu,
instructions TO them as to how they shall perform
yourself? Ayes. sir; | have charge OF the cor
pora,tions ! make the personal assessments t.,
against corporations. resident and nonresident in
the Borough Of Manhattan.
Q-You examine personally into their circuu-
stsncesg q yn. Cor &c corporations? T I,ti i 40,
,2-How do you inform yourself about their con
eiDH' ment? A-f'0" 10 ! make the 0''s''"' ''''''
Q---Yes; how do you inform yourself about their
In the hrst place, we have the copartnershiP di,
amount Of the capital stock OF every corporation
doing business in the city Of New-York. and !
make the aSsessments-the tentative assessment
on the amount of the capital stock of the cor
poration the amount OF its capital? A--rhe
amount Of the capital stock and the capital and
capital stock
Q-That is the assumed valuation, then, is IT,?
A.-That Is the amount Of the capital stock, as l
understand II 10 be from actual facts In our pos
session.
Ayes sir. After the books are opened on the
second Monday in January-or on that day-we
SS sSs us o op the @ Of r and
necessary blanks for that Bgurpose from, t,.m-
you make corrections do you? A.-No, sir.
TELLS HOW IT is DONE.
o-Then what is the purpose of these reports?
A.-Shall l describe TO you how 1t Is done?
A~when these reports are iled with us they are
checked of on the book and passed forward tS ,hto
my statements and they make the necessary
changes from them. and make the necessary
Q-Then the assessment, which is the real fixed
taxable value. is put on first arbitrarily, accord
ing TO the amount OF the capital stock? A'-fes'
sir ~,
Q-And that stands unless 1t is corrected by the
Q-And the action of the Commissioners may be be
predicated upon the statement OF the corporation
ducesl Alt is supposed to be predcated upon
the sworn statement filed by the corporation
o ,ss And as :" ey 'ne to file
statement on or before the @th OF ,i hPT n,rnose,
Awe generally send one or two blanks 10 each
corporation. o,o .....-
ment what do you do then? A.-Wen, II cor
poration has neglected to file a statement on q, or
fault, and then we go into an examination. TO
ascertain whether they are in business ana we
ers whether the corporation Is In business ana
making default and whether they yroser are oqf there
is no trace OF It. We send those facts to the
Commissioners. , ,.<.,.,.a
in filing the statement. what then? A-Weil those
facts appear in a memorandum which we give , 10
action accordingly. NH. l., -,
Q-What action do they take? A-Ihat Is en-
tirely In their judgment
PUT 1T ON LITTLE HEAVIER.
Q-What do they generally take? A.-They gen.
orally Increase the assessment little over the
assessment Of the previous year.
Q-That is the way? Ayes. sir.
Q-First you fix the assessment on the basis OF
capital stock? Ayes, sir.
Q.-Then you send out a statement? A.-Send out
a statement
O-And n the statement Is not returned you look
TO see II the corporation Is In business? Ayes.
sir
O-And II the corporation Is In business. without
further examination you put something additional
10 the amount you have already fixed? A.-No, sir.
! don't.
Q.-The Commissioners do7 A-They don't always
do that They sometimes do that, In the nature
OF a penalty to compel corporations to make their
returns
Q-Then Il Is in the nature OF penalty and not
a valuation? A.-That is we understand It, II
a corporation fails TO make a return there may be
some object in it-they may want to conceal some
thing
Q-But your duty-the duty Of the Tax Com
missioners-is 10 assess them Tor Wnat they nave!
Ayes sir.
O-And not punish them for what they don't do.
What power under the law. what right under the
law has the Board OF Tax Commissioners TO punish
a person for not fling return by impeaching the
assessment? A.-They don't do that. say 1t is in
the nature II is sometimes slight increase over
the previous year-it is in the nature of a lesson
to those people to be little more careful and
make their sworn returns the next year.
Q-That is what | want to ask. What right has
the Tax Board to give a lesson to anybody. by In
creasing the taxable valuation? A.-The Commis-
sioners have the right to make arbitrary assess
ment in case a corporation don't make a return.
O-Yes but do you not realize that when the
assessed valuation OF property is Increased for any
purpose It increases the proportion which the city
OF New-York must pay in the State tax? Ayes,
sir.
Q.-That is so? Ayes, sir
PUNISHMENT IS A BOOMERANG.
Q-And so. while you Furnishing corpora
ton for not sending in report. you are Furnishing
all the taxpayers by increasing the amount that
the city is assessed? Al don't say we do II In
all cases Mr.. Moss.
O-But you do II in some? AIN some cases.
For instance where a corporation is a weil-khown
corporation doing business In the city, and we
know that IL IL q successful corporation the Com
mssioners liable. in that case to Increase the
assessment over the previous year. II a corpora
ton is a poor corpora ton-for instance. a petty
publishing company. dragging along precarious
existence the Commissioners would be just as
liable'to reduce the amount as TO increase It,
O-Do YOU say 1t follows that because a cor
poration is a printing and publishing concern, that
il is dragging along precarious existence Nhat
do YOU say to Harper Brothers and Scribners, ana
so forth? A-Well. they are rich corporations
successful corporations we know that to ,sara 9e "a
are a great many publishing companies IN the CITY
with capital ranging from $1,000 to $4,000 ,.
O-Now further on this line. You make your
assessment Of personal property In the hrst m
stance mainly by guessing, don't you? ADO you
refer to corporations now?
Q-No; refer to the personal taxes generally on
individuals? A-No, | don't think we 40 MT
Moss. 800 49,, II, 80
estimate on personal property In the frs. place.
we carry forward the succeeding year the names
that we learned the previous year. and a great
many Of those have some time been sworn 10
and the amount OF assessment fixed by the am
o vi, OF the party assessed That is one way. Then
Ve rave in our books-we have returns from the
Surrogates. . . VII ,,o, 90
all personal. -. -, VS.,