New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-01-27
DEFTNING tax ON PROPERTY.

Albany jan 2s (SpecIaD-The State Tax Coll,
missioners have sent letter to the aSsesSo - -
all cities and towns defining the prope.S
assessed under the Franchise Tax act ana
ing the method of placing the special iidl0i''7 -
upon the txatfon rolls.
The Tax Commissioners say:
The Legislature of 1899 by the special frSncniss
tax law, Chapter W, made very lnBol rd and also
in the powers and duties of this BoaIu. az '
in the duties devolving upon IOCaI I t,forr1afiou
copy of this law is incosed for your I.ns the
property the assessment of substantially an Nd
erty occupying streets In cities and brasffer 10
highways I'm the towns of the state IS Ii
be made by this Board, and certlned 20 ny non the
boards of assessors. to be by them pia0eU Dp'''
The property to be assessed by the state Board
in the first instance Includes. first all telegrapn
and telephone poles wires and cables, on or under
the streets highways; second an arcss
tanks coIduts or wires, with their ap P ondTct
on or under the streets highways LOT conouC ~
ing either water steam heat gas ngh Enid an rail-
electricity or any other suost hove the
road property located upon or under or aooF " he
streets or highways, including the VaIue u 'ie
tracks, ties. wire. poles, etc ,...- 49,.
The property above named Is included WITHIN I IN
definition of a special franchise, and Is no IoIsJ
to be assessed by the local assessors however. -
must be borne in mind that an plope assed as
before though used in connection VIII anu ti a.
pccnnvine the streets or highways. AS in case OF
street railroad, the tracks and pIopSTay Me- UR mt
the lands in fee powerhouse cars, engines, stttDleS
and the like including all property not siIHa.eu On
the street is still to be assessed as 1iUas and
passage of the act So. also; as TO gas P5pes bs
OF her fixtures under the street AHe9o -
long to the special franchise, but gashouses ann
other property located the street are sun
1889 .---,., s-z,on,s.
II is to be borne in mind that special franchlse
does not exist to property owned Dy d Peiso u
corporation. but only as to such use OF eae b fbs
highways as IS permitted or grantse9q OS y
authorities; and if not special franchise must
be assessed by the local assessors , - -.
1t may possible. and in few cases Is the IaEI;
that street railroad other corporation dcludlly
owns the right of way through street OF over q
highway In such case the local assessors aIS -
assess it. as II Is not special
ever any doubt exists this question dpPIlCdtIOl
should be made to this Board for Instructions. A
still further duty devolVeS upon local dssSsSOts
under the statute by way Of giving information 70
the State Board when called upon, as VIII De noted
under Section ~. This Board requests that TINS
duty be punctually and carefully performed. as Il
gence and accuracy of local assessors IN trnsnlng
basis for it's assessment of property IN the dlneF-
localities and it is important that this inrorIna
ton be promptly given and that II De as correcl
are requested to give the same degree OF care 70
their examination of the property and estlnlate OF
It's value for their return TO this Board as II en-
gagged in making the assessment IN the nrst IN
stance.
on the receipt of the assessment Of special
franchise from this Board the clerk or the city or
against corporation ii is to be placed IN the nfth
column of the assessment roll relative 10 corpora
tions, required by Section 81. You VIII notlce
that the second and third columns are 10 contain
matters exclusive of the special franchise. II
against individual, then in the sixth column or
the roll relative to individuals required oy sec
ton q. Under Section 81 you are not required 70
make oath to the correctness or the assessment
made by this Board. but your duty IS fulnlled by
placing 1t in the proper column -
You are requested TO preserve this circular letter
and follow its instructions in preparing your as
sessments and making reports TO this Board from
time to time as may be required.