New-York tribune., 1899-06-10

whether living In a neighborhood where the rent
was much less. These circumstances have to be
taken into consideration.
Off he was paying high rental he would be
assessed asses so much less because he Is spending
II man is living in good circumstances. he has
the property on which to live, and we assess him
Q.--Yes? A-And he has an opportunity after
ward to correct that.
DON'T LOOK INTO SALARIES.
Q.-You can get some basis TO a minister be-
cause you can find out the salary the church Is
N6 paying .l4 him Do YOU ever go as far as that a.
o.-Never go as far as that? A-No. sir.
Q.-That IL easy way of finding out what he
think IT Is very difficult because we haven't the
o.-That is a good answer You haven't the force
70 actually inquire into the salaries people are
.,Q-.You haven't got that? A.-No, sir; we haven't
the force to make any personal investigation at
Q-That is important point for us to estab-
sonal Investigations to the actual means OF
persons? A-That Is correct; sir rooo,,,,ro
when ministers of churches? A.-That Is correct
Q-And so you don't do it? A-No. SIR we don't
Q.-But you make an estimate based upon the
apparent wealth Of his church? A-Yes sir
Q-But what about church which is apparently
e and yfi Mnfn se
that they can't raise money enough to pay exo
Have you ever found anything like that? A
We are not able to make such inyestigatons
taken from the directory, how do you go to work
on them? Ave assess the lawyers the same as
Q-But Oh what basis? You say it would be
done on judgment, how would your Judgment be
formed? A.-Well II is pretty difficult. in the
case of lawyers to form any Judgment unless we
know them by repuaSSn S as We b 40 that
is taken into consideration. lawyer being puofc
man.
Q-,Isn't it a fact that many a man who has ,3o
public reputation as a good lawyer, when you
come to find out his finances. his standing IN hnan man
cal circles does rot equal his standing In ega
circles? Ayes. sir; we find that the case with
oEThat is the trouble with lawyers? A;-That
Is one OF the troubles with lawyers con-
sderaby? A.-Probably so.
A SLY RAP AT MIR. MOSS.
o.-what Is It A.-wn you allow me to con-
tlnue?
Q-Yes. A.-Supposng Mr.. Moss had an office In
the Equitable Building. Now we know in the
Equitable Building the rents very high. and
the standing OF the people who inhabt that ouild-
ing is hrst-cass, and If Mr. Moss lives, for in
stance between Fifth and Sixth aves. in an aris-
tocrat tic neighborhood of New-Yori. come to the
conclusion right away that Mr.. Moss In a success
full lawyer and has some personal estate for which
we ought TO assess him We take these things into
consideration In assessing him. and at the same
time. II we have done Mr.. Moss an Injury. he can
come and correct It.
Q-Isn't that a guess? A.-No, sir we take the
best means the law gives to arrive at the facts
Q-Take the Equitable Building rent. Aren't
there a great many young lawyers starting out
who take offices In the Equitable Building so as 10
be under the wing of the older lawyers with more
standing? A.-There are young lawyers there who
have desk room, but hardly think young law
yer would hire office there.
n Va, bardi noire a
town. And do you not find very successful law
yers. DE Witt Lockman & De witt. for in
stance In old rookeries on Nassau-st? A-fes
sir; that is true; but those people have an estab-
lished reputation.
Q-welI. now. have you fixed the liability of De
Witt Lockman & De Witt? A-Well that
couldn't say II we have not now. have in
previous years because / have some recollection
of It, We don't assess firms, assess individuals
Q-George De Witt find you assessed him at
$40 COO and he swore down 10 $4,000? Ayes, SIX;
presume the book Is correct. | don't know what
is there, Mr.. Moss.
Q-In that case you made pretty good guess
you got a quarter of what you guessed? A.-Well
that Is a very large percentage, II we get quar-
OF what guess at. You call 1t guess.
don't admit It Is guess.
GET ABOUT ONE-sIXTH
Q.-Isn't it n fact that the amount you collect
upon the personal tax rolls is less than one-sxth
of the original assessment? / will change that
question. Isn't 1t fact that the amount that you
hold is less than one-sixth? Al couldn't answer
that in regard to the personal book alone If you
refer the personal book from to T. l couldn't
answer that question But II YOU take the entire
personal assessment, including corporations and
so on 1 VIII answer.
Q.--That is my recollection of the proportion
that came out the examination of Mr.. Fener
the other day, one-sixth or less than one-sxth.
Mr Feitner-I think it generally about one
sixth.
fact that a large proportion OF that sixth that
you hold has to go TO the marshal fer SI the col
There is a certain amount Of that. but what the
amount is don't know .,.on % .,o o,,-s,,,,
that you hold there is the necessity OF putting
those assessments in the hands OF the marshal TO TO
know there is such burea1? Ayes. sir
by the marshal cstabished for that purpose? a
Q-And he brings proceedings in court. arrests
parties who don't pay? A.-You mean the attorney
for the collection Of personal taxes?
Q.--Yes. Al presume ne does don't know
Q~Now, when the values, the assessable values.
El tate NG% aMd ass What Of this
nal personal assessment stands IN that assessed
pont in the assessment @ that falls on the city or
NewYork for State taxes Ayes. sir, :. ,o,.,,
rafed for the purpose OF state taxation. what pro-
portion Of the personal taxes standing against me
city is In your original assessment? A'-When the
books are opened? -,
O-Yes sir A-No sir. You mean when the
original assessment roll opens, or do you mean the
Receivers book? -, , ~,
York is valued for the purpose of state taxatonY
A.-Yes. sir.
. EQUALIZATION OF STATE TAXES.
Q-The equalization OF State taxes? A.-Yes, sir
II Is the Receivers book that gives that; that Is
the book that is corrected from this one rms
book is revised and corrected and we make up a
new book from that, which Is called the heceVe1
book and which is clean book.
Q-Then the Receivers book holds only what you
hold "a I understand II? A-That is all; that Is all
Q-And il includes all those cases which are
turned over to the Marshal for the collection OF
personal taxes Ayes. sir; includes all those
cases where there has been non-payment OF tax
Q.-And it includes those cases where the M Mar +.
shoI has never been able collect the tax, does u
not? A.-Yes sir; It includes all the cases-that is
| presume It is I don't know, but presume II
does. -, .