New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1899-06-03

acted In an arbitrary manner. he knows that as
sessments won't be sustained II they done arbi-
trarily-as lawyer he knows that
Q.-Mr Feitner you don't find a single OF an
application for reduction OF assessments
name az attorney In your ONCE. do your A.-Not
that know OF.
Q.-There has not been n single appiicat ton filed
with you for the reduction Of an assessment by
Not that know Of
Q.-Then what interest have TO injure your
sessments? Al taking the situation you
put It. You pronounced here that those assess
ments arbitrary.
Q.-You asked me who said so, and said did.
Now. look at Block p. 80 20 81 broadway. the
Adams Express Company. There s an increase
from $500 to $1,000 an ncrenss Of - nearly o- 4S
per cent. On Block q A.-What are you CON-
Q.-with 1885, OF course? Al mean what build
o-I am simply illustrating with the Adams E *
t5eTs7 &Ths w eass Building yGE yes
,.o-NOt the ,welles building; Wells Fargo e, Co
i pen nG more On Block any 70 s Tn is
Weles building. No IS Broadway, ! creased from
@ to of SSng N snd % to as'S%
creased from $1,000 s., 10000. 81 II per cent
y !ay nS4eassd from to
66 2-3 per cent. Those are right? A.-Those as
are right But the same ,SsT sp
above. As the Exchange Court building was only
in Ta' 0Sf oP at
81. $4,000. and 1t is assessed now as a completed
building 81 1000 and II was increased to s. 1000
being completed building.
Q1Let us take block No. % Isn't It fact that
the very who made the assessments for 1898
made the assessments for 1899 IN that section Mr.
Ole made the assessments for 1885. and he
made the assessments for 1899? Ayes:
Q.-Fow was It that his Judgment changed so
much. do you know? Al don't know.
BASIS REVEALED AT LAST.
Q-Didn't you indicate some policy 10 him 10 be
followed? A-The policy OF equalization was In
dcated.
Q-How did you indicate It to him? A-By CIV
ing him instructions
Q-what instructions did you give him outside
OF this paper that / have read? Al gave him
none.
Q-what Instructions did your Board give him.
How did he succeed In getting his district up 10
what necessary TO put in your plan OF equal
ization? What did ne find out was necessary in HIS
district? Alt was his policy to equallze
Q-How that policy expressed 10 him? A
Through the chief deputy.
Q.-And you mean TO say the chief deputy told
him how much had raise In his district in
order TO meet the requirements? A-No.
Q-What was told him? What did you tell the
chef deputy? A.-That he was TO take some basis
by which he could eqlaze.
Q-Whst basis? A.-Seventy-hve per cent OF
recorded sales.
Q-Seventy-hve per cent OF recorded sales7
Those were the instructions that given to
Mr. Chris. Birmingham? A.-And 1t related 70 the
whole city
Q-Practcally through the whole city they were
TO assess at about rs per Of recorded sales;
and that the instructions that was given TO all
the deputies? A.-Practicay so.
Q.-What instructions given to the deputies
for Brooklyn? A.-The thing all over.
Q.-All the boroughs? Ayes.
Q-How is IT, a few moments ago Mr.. Witness,
you told us that they were instructed TO at
the full value? A-That is full value.
Q--Seventy-hve per OF recorded sales Is full
value? Why. sir you are required by law TO assess
at what the property will bring IN the market?
A-Ordnary.
Q.-That is what the Icy says? A.-ordinarlly.
O-That is what the law says Isn't IT, and how
do you 10 say that what the property Will
bring in the - per OF recorded sales?
A-Because recorded sales not entirely re-
liable.
RELIED ON HIS JUDGMENT.
Dwell. we have IT, then. that Mr.. Birmingham
had Instructions TO figure at IS per cent OF recorded
sales We have that much. But how would that
account FOR variation OF . per cent between 40
ments and nothing done at all TO affect them
except the judgment? A.-On his general judy
QNBut he had mad the assessments for 1898
1t was then his general judgment and here show
Won iInstrations OF where without any changed
conditions his Judgment in 1893 Is peculiarly
per cent and the adjoining piece is advanced 80
per cent A.-That is because We had TO equallze,
and Ne found that Brooklyn had a 10 per cent
basis OF recorded sales
Q.-But that don't account for a variation OF 25
per cent between two adjoining buildings? A
Q-Why sir, the principle of taxation, as stated
by Adam smith az rsad 70 ySq snG Is e5e
How is there equality whore one man. by the very
same rssessor is jumped 25 per cent. and the next
"A
cent? How the system OF equalizlng between
different b0r0ughs permit OF ne SeS wv
different basis iefore.
Q.-But 1t must have been a percentage, a pro- pro,
percentage OF proportion.
SALES INDICATE VALUES.
Q-When you get a recorded sale you use that as
an indication OF values In the neighborhood? A
Yes.
Q-Every piece Of property Is not sold once a
9mAnd very small on minority tyoT Of the Psee' Of
Q-And you have to use sale as a criterion for
NOV. the Judgment you make upon sale
must apply IN equal ratio TO the property within
the range Of that sale? At should on the same
Q@How can you jump one house Q per cent and
the next 50 per cent and call 1t equal? A-Because
Q-How is the basis different? We have, the
same assessor for the same work one year and the
next year. and upon The same conditions. except
there may have been sale IN the neighborhood!
A.-That may have justified the change.
Q-Let US see. In Block No o. No; Is Wall-st.
the Wilkes Building. from $500 70 10000; Nos.
10 and IL Wall-st is the Stock Exchange, advanced
from 81 100 600 10 900. difference of q 3-ll per
cent. No II Wa-st. the Mortimer Building, adj
vaaced from $3.50 on 70 10000. ~ CO per cent.
There ere three buildings Wal-st And then
there is the Western Union Building. on Wall-st;
advanced from 1900 eco TO $4,000. percentage Of
20 per cent; and on the Broadway front, No. 5S 10
60 Broadway. the Consolidated Exchange. advanced
from S95l OM 10 81 10000 2G 6-l9 per cent Al can
not follow you upon these tables, Mr. Moss. Where
you
Q-I have not taken them In their exact order
have kept the Wall-st. ones together. This Is all
In one block Block No. %. A-Oh. this Is IN Block
No 90?
O-Yes I stated the Consolidated Exchange.
Nos 81 and 60 Broadway. advanced from $4,000 TO
81 200 600 26 6-i9 per cent. Ayes.
Ono rs Broadway. the Manhattan Life, ad-
vanced from 81 200 900 70 81 800 O0 Is per cent: the
Union Trus, Company, No. 80 Broadway. advanced
from 81 200 900 to 81 10000 6 % per cent. That Is
on me same block? Alt Is not on this page.
CIT must be there. 1t Is called for A-The