New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1900-01-04

.
Shove. The contracts specifications and agree,
ments for extra work were carefully scrutinized
sloereo as they actually existed.
TAXATION.
The whole problem OF taxation is now as It has
been at almost all times and in almost all places.
one Of extreme difficulty. 1t has become more and
more evident In recent years that existing methods
of taxation which worked well enough in a simpler
state of society. not adequate justice
when applied to the conditions Of complex and
highly specialized modern industrial development.
Ing an excessive proportion OF the tax burden Men
VINO nave made special study of the theory Of
in its practical application are alike in conflict
hs9te as to the best
taxation, will probably never be realized; but we
present The last Legislature most ese wisely ap.
pointed committee to consider the feasibility of
laws and there is good reasos to believe that their
the % Of a
of n % and Theh win b be of such char
sideration of your body upon broad lines.
The law must not only be correct in the abstract:
shows thai, certain classes or symbols of property
TR e in seeSg be be taxed an ndH
taxes are SO fertile in tempting to perjury and
esyRe last quality ne On WRich We should impose
ans ourden Moreover wnefe the
different communities the desirability and pos
ent that it is hard to devise common system that
will work. II possible the State should be
WheS will 3 wS
the corporation or Collateral inheritance tax is now
collected. So far as possible we should divorce the
sary the annual equalization of values between the
several counties which has proved SO fertile
There is a constant influx into New-York State
the laws of other States, and an increasing mum
ber OF men Of means from other parts Of the coqn-
State to soourn and to conduct and be at the head
Of various business enterprises which are drawn to
country This calls for legislation which shall pro-
capital in this state Whether in corporate or n!
dixdual form exactly as we tax domestic capital
l call your attention to the fact that the great
cities the heavy local charges are mainly due to
the action of the local authorities themselves For
But sometimes taxation is added to by legislative
on certain points the failure of the tax laws has
become SO evident that it is possible to provide
for general scheme Of reorganization Again and
again in recent years this has been recognized. and
properly which had escaped taxation have been
Burdens SO Fhs 81 tax he
case In point. The corporation tax offers another.
necessary r!e to proceed with extreme caution the
path never being SO simple and clear az the ad-
vccates Of any particular measure invariably be-
lieve. Every wealthy corporation that perpetrates
duce or infiame "a condition of angry Excitement
against all congregations. which in its turn may in
agents of public service and thereby do far reach.
the outcry against wealth. against the men who
acquire wealth, and against the means by which
but in too many eases It has basis n Tea ABUSES
and we must remember that every act Of mis- mis-
elamor is not only bad because Of the wrong done.
evitabiy strengthens movements which are in
reality profoundly anti-social and anti-evic. Our
age corporations which do their honest duty by the
a
p Gsntv q rer Of
disregard Of the rights of others and especially Of
the weak There is also plenty Of honorable and
to minimize its effects. Any rational attempt to
otSerWse is deserving Of hearty SUPPORT but It
cannot be too deeply impressed upon us that such
proportion as they are made in a sane and Whole
spirit as far o as possible from
better when needed social and civic changes can
violent dslocation and widesp. cad wreck and dam
is revolutionary in its nature.
THE FRANCHISE TAX.
At the same time change should never be
shirked the ground of its being radical, when
the abuse has become fragrant and no other remedy
appears possible. This the with the
taxation of local franchises in this State. For
years most of these franchises escaped paying
their proper share of the public burdens The last
pace6 on tae statue ooek a a o% e
purposes of taxation the tax to be assessed and
of the localities concerned. This marks an I'M
mense stride in advance OF course at first SERIOUS
means for CARRYING it into effect are very in,
It the Substantial additions to the revenue which
will finally accrue, and there may be disappoint-
oo 1S f sueh But will Vi
doubted add largely to the public rev
thus added will & l. steadily adj SeT b by
to stay There viii doubtless have to be additional
legislation from time to time to perfect the system
practice. But the corporations owning valuable
be Of be babc must bafpa their full and
The franchise tax law is framed with the intent
no less. It is not in any way Intended as means
nSF TO cut still
less to cut down wages or to prevent Just return
of industry Who has been able to establish public
service greatly to the advantage of the localities
ness capacity had failed; But it is intended that
portionately to the value Of the privilege granted
ton sn and ndgme 5 Will be needed Ali these quail
hes the State OF ax r i've
adequate for the new Law has immensely increased
They Should be given not only the needed Increase
for themselves but also d2 an for an
During the year 1872 not s h single re has
one privilege Of any kind, sort description by
law Or otherwise, 70 which it not entitled, and
In
which was in the public interest. At certain
times and in certain places corporations have un;
life; but in this State for this year it is absolutely
that has come before the Legislature, from the
franchise tax down, that corporate influence
has been able to prevail against the interests of
the public.
THE STATE AND PUBLIC UTILITIES.
1t has become more and more evident of late
years that the State will have to act in its col
lective capacity as regards certain subjects which
we have been accustomed to treat matters