New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-04-22
the deputy is practically nii Is II not, A-pr.ct,.

cally NIL
Mr. Moss-I notice that in the next block. No.
1888 there are only two changes-one by the Com
missoners and the other account OF the house
being owned by clergyman. The next block No
sse No. Nc &c ~o'fs the IN Hs
' BshUp 's om n'; sssS tsi:ss &c $4,000 I" 1872 H.
,,Q-Is that the same proportion Of Increase? A.
explain that diHsrenceT A~rke last year. or two
very much better appreciated than formerly. and
naturally the Increase on corners is greater than
Q,-Mr. Bell, the proportion Of changes. as have
read them sometimes two and sometimes one and
through this book about the same way does IL
Own you tell me any reason why there should
oy besn this sYi oen II taxable yaa
yldes that must equaize all parts Of the greater
city Upon examination we found that Brooklyn
property was selling Tor. and the consequence was
we had had to bring Manhsttan Queens Richmond
'Set based nsupe any notion tina.
Itself Itself has any such
merely to equalize 1t.
.o.17And to that extent it is an arbitrary act,
Dan arbitrary act directed by somebody or
some INSTRUMENT but nevertheless an arbitrary
Q.-And not entirely upon the judgment or the
soners9 ASo sr directed e by tn, Sepes
ers The deputies were directed by the Commits
soners 10 equaze the greater city.
EFFOKJS IL EQDABlZE RATES.
Q.-The deputy in charge Of this book had MOTH
ing to do with the books In Brooklyn had her
Ale had to consider the whole valuation.
OIL understand that the deputy who had charge
OF the fixing of values in this book here had no
actual duty to perform upon the books OF any
block In Brooklyn. had he? A.-No
Q-But he had to consider A.-Attention was
called to the very high rate at which Brooklyn
SThsre quite q number sunSss Of deputies who
Q-And quite number Of other deputies who
worked on the Brooklyn books7 A,1yes.
harmonious? A.-Pretended to be. yes; tried to
Q~How was 1t controlled, how was IT made har-
monious? Alt was directed IN a general way by
the Commissioners and through my efforts tried
.QTTYou did, how did you try to hsrmonze ~
assessments in the different portions Of the greater
city. to bring them together and made them Join
the nef 6es there are bound to
be negusties t and many q them AdSsS
Q.--But. the mportan, fact which seems TO stand
out in your testimony is that this important work
ment. and for its Correctness and incorrectness
must depend upon the character and the quality Of
Mr. Fallows.The deputies are assigned to sepa-
rate sSsv aT e enny; b. he Commissioners in
each case what the total assessment OF their par,
msks ts s;s be they start out to
o.on what system then do they eaua,l 1r A.
mSf hs Is yae Of To
various sections OF the city, especially those that
Q.-Are they told in any direct or indirect man.
ner to bring in OF ha per
before in order to equalize IT? A.-Never gave them
those instructions:
Q.-Are they told to bring In an increase or de-
HINTS FOR THE DEPUTIES.
Mr. Moss-How do they do It. then? Att was
ntimated them.
Q.-By whom? A.-By myself
GLOW did you do II? Al took books OF
sales-we keep record of sales-and / showed
them what thought a fair sale. and took
another mans district adjoining him. and pointed
to his sales there TO see how he had got them.
Q.-But, Mr.. Bell, while there many apparent
inequalities in these books-I mean to the values
In these books-there appears TO be In many in
How is that done unless there is some direction
over the deputies who make the valuation? Do You
p@ doe doat m ih GdsI''GG d. Al 10" A'O"
,Q-Are the valuations on lower Ei Eli, TO-
stantiay II ratio with the increase of valuations Sa 3n
a in eaeT as they stand or the ef
Q.-The increase? A-The increase Is about the
same. go
Q.-Does it sustain any proportion at all? Al
think they were increased as much in one part OF
Q.~Now. to accomplish that purpose Of having
these increases fit the individual pieces OF property
hxed by the deputy? A-No .,., rn.v %,
that rato-well, there was no definite ratio; no
increased his amount by certain percentage
with other property in the city.
WORK ON HAZY PRIN -IPLEs.
Q-Then is It the fact that each deputy must
attend to his own district and get what knowledge
he can from other districts 10 keep himself straight
in that way? Ale is supposed to. yes
Q-Each deputy in his own district IL indepen-
A "
Mr. Moss-That explains what l am trying to
The witness-He is independent and powerful
Q.-And that deputy, not In pursuance Q, o any
edge and what comes to him. fixes the values In his
o."And is there no general control no over
sight 70, The purpose of harmOni1ns these dis
o.~what Is that oversight? Aust as stated
a moment ago that the Commissioners i,y direct
them f saSae "a ss thf Ssns esF''
Q-The ConmissaIon;s,rs do not go up 10 DO IT,
Q.-But when they. have made the ,a dy ,boas
they stand upon the individual Judgment St 9SSe
n missionsrs s90' AY Sey 10 the '0'
And the only way a the aer Sansons
are made is through the S here These
d %sna SYRIAN n %aSs district
report directly If any large matter n6tIted
to particularly, is being made they are At once In
vestsated and the deputy is cq scS up canse
O.-Does the deputy start cut en- his year work
with the last years work as oasis! A-ies ss,,
O-And he is expected 10 go on the last years
values-the last years book-unless some circum-
stance changes the values of the properly or SOME
thing is known by the Department which changes
it-doesn't he as a matter Of fact? Ale does.
O~They start out from that as basisY A.
Yes. ,,~..,. ..o-
D And II the valuations between dinerent tes.
lions have been unequal in previous DooK tney
are liable TO be repeated, are they not? A-fes.
O.-Unless the Commissioners attention Is par
tcularly called to that? Ayes.
HONEST MEN ARE NEEDED.
Q-Have you not found cases where the district
OF one deputy presents a larger ratio of Valuation
toward the real value OF the property than the
district OF some other deputy? AIN some cases.
yes-a small variance.
$50 10 come back to 1t again, Il is Of the Ut.
most consequence to the people Of New-fork that
the Deputy Tax Commissioners shall be honest
men and men OF ability? A-Undou5tedly