The sun. [volume] (New York [N.Y.]) 1833-1916, 1899-05-23

measure OF substantial relief: and n measure o
Finally il became evident that The, Legislature
could Hass only one Rill; and that without s,oIn
n@s ! asking for eF i!Ss PASSAGE ssa. Of e thi E b SiRs'' !,
was passed on the last, day II the session, 1t
and one from which there must be NJ reirJ
Neverthcless It can he greatly hettered il
s%sI fssi.y. RriI i rIast t spd pi 1aaiDf Af Iranf mGci
study of the question. I am convinced that ia
, no.sd l. f Il L s' he s Sa,f sblh has 70 e treat sS, fl Sssa Hs%;
E SSs. ON an 5Sal Ot tSs fss ssd By By cSS% sT 9Gl k'n as
ssssd s 5s,Esr y i sSssisi, ni sss's ssss.n ss$;
Il not IN most, cases untsxed or taxed far be:
81 real y estate. Local iihraSnnchilssos are granted
ior, various purposes and under, VARYING con;
s1tlSafi so%B y ths G@saRnlEsipssHi G satho sisE%,S an sGa
aJeeneral statute The value q The franchise.
SssssS SsS :n.ts.u "S0" ; great 'i Psssss s q, 1a its ', "s ss!ss
s.ai s.ss 9sf %sss valuable a. a Ssk p S S1s'f locality aIRs' than al
the property OF the. corporation ID the street.
whether this property consists Of poles. pipes
or o t%raf fss saSSnd. ing re fEsoq riSkt u 10 ias sn a r sffH :
ssnn aSsa Be separated or dissooIated from the
This is eaually true Of the rlIghtt to lay water =
and nss gas %Sip ana ard ins s9s Iik'' ela Ths fF. q 1sIas e.
termining the taxable value Of the real TeSsl prop,
to occupy q street should not be. classed AZ
on int1 nTspeItv so OF 4. som d,s1in't but IF0 sbo tRs
be treated as a accessory Incident to the
tangible property and IIne to be con- no
w whG,h p po0Hfssi for t ih%f nttHon' Of Certain cert kind:
phone companies and the like. doing business
lp the public streets. proceeds. along those
admirably' It is possible that further expert,
ence may enable, us to flnd some better method
knowledge it is certainly wisest to tax them as
Under the bill before me the assessment will
be levied by the local authorities, This would
result IN many eases in a dozen different sets
ferent parts Of the same franchise. 1t is on
every account far better that this assessment
ShUn Id pc ns ds!ssatfI ID , to the S ai ,tS a %tn3 ties:
Affecting the franchise and obtain information
which wiii enable them to nudge q tn.
localities in which It is exercised rio
Board OF State Tax Commissioners can collste
the facts, compare conditions and determine
values as a result OF a wider range Of o%.hserya-
flor, and cxpcrlepce than. can be obtained BY,
assessment wi! tend to produce Justice. har-
% SanpyeG Sn npd nntf tSs Nichols I'M IoM is 1 ,hS SKts'6s ian
dtOIltu lllt III NlNHbl IuNs tilu u has
Furthermore the bill before me fails to, take
Irregular way, .manv corporations do already
pay a certain though usually an utterly made;
to the local municipalities. but Others pay sums
varying from TO- per cent on lhtIr gross
ii ia the most tf Ea nmGa@'S man Sse% a% "di'f Grsr sa
proportton whatever tot the value OF the
isan Sbyionsi GF m '2 tsf'r w snrm'"f int Gq"inr!iSi At a
system under which we believe that these
values. not to allow Tor this existing and in
eauable, AVIATION. Accordingly it should be
State authorities as the. tax which q corpora
tion must pay because Of its local franchise.
franchise. In no other way is it possible to tax
It is contended by the advocates Of tho bill
that. in, reaching the value of the franchise
in taxes must be allowed Tor, and 'deducted
anyhow but i is not certain that this would
be be d dShei sha e ST aSy GxSp in the the | Hr1Hif tseIf. T TRera
can he no, possible opposition to putting it IN
the law by any man who is ANXIOUS to
taxed. and who believes that this end cam
be attained by taxing them as realty. Either
their iuif value or We shall not: il. as we hold.
the former Is the case, it would he unjust to
this would happen were not these existing
taxes deducted. ,
IL lulllt wa 'nN Ddlti'uldl. Hltli''h VI
assessment by the state Tax Commission may
be improper or unjust. provision can be made
for the same appeal to the courts that now lies
in the case OF any assessment on other kinds
of property. Accordingly, | recommend the
franchises as realty. which shall provide for
the assessment otthe tax by the Board Of state
p proyi SS% 9Rat irS% the a tax T fhHs ls saaiI f ir tSr
benefit o. each locality there shall be deducted
the taxes now paid by the corporation IN lues-
Furthermore. as the time for assessing the
largest and wealthicst corporations. those of
New York and Buffalo. has passed for this
year. and as it will be preferable not to have
the small country corpQrations taxed before
TuEoponE ROOSEVELT.
OTHER MESSAGES MAY RE SENT IN.
Gov. Roosevelt returned from his Adirondack
outing, at 0:3o o'clock l%3-niEht; He had pre-
pared his m"ssnGe for. the Legislature before
The Senate Committee on Taxation will
meet tomorrow TO act upon q pin carving
bill has aiready' been ]Hrgparod Iv, the; cover
nor and his advisers. and its prsmyi5ionS were
G G1ss ned i i" It Tx KAT Sf his '9 hi sinu IN" be G acyepael
bv the Legislature. though he does declare that
any more changes than he has recommended
II the Senate COMMITTEES reports a bill to-mor-
row or "Wednesday the Governor will al once
send an emergency message which Will allow
70 !he, eonstitHtIonaI ,pr%sisio" that ali, GiIis
NIuI "" "li' " hl"Il wv ufShr
OF the members three days before their flna'
passage. Tonight Judge William n. Cohen
and Prof. i. 4. SeIigman OF Columbia Univer.
atty. were in consultation with Gov. Roosevelt
R raIsHi The 1so pGT@nosed new pin taXia a
in consultation with the leading, Republican
members Of the Legislature. and it was an
n%ounced that after the tax question is dis.
posed of the Governor might send an
other message to the Legislature suggesting
other questions. upon which legislation i
desirable. IN talking upon these questions.
none OF which has been definitely decided
upon. the Governor said:
should like to sign the bill abolishing the
Barren Island nuisances. but as ii takes cirecI
immediately and Just, as summer approaches
the enactment of such a law might endangeI
the health OF the residents of New York city
unless at least six months is allowed the cit,
authorities to make some other provision
for ,disposing Of the garbage Of the city
SHOULD Hl + Ike to have some rapi,
that It would be no use to, attempt legisla
ton upon this question. as the Brooklyn Sen
ators, would oppose it. Then it seems /,
be the opinion that another bill Shoulc
ment OF %elactions in New York city. Al