New-York tribune., 1901-08-07
INSPECTION OF T4x ROLLS.

INSPECTION OF TAX ROLLS.
The Court Of Appeals by a divided vote
recently handed down decision of the greatest
importance 10 taxpayers concerning the right to
inspect the assessment rolls and obtain assur-
ance of the equality of assessments. The pre-
valling and dissenting opinions have now come
TO hand, making possible an inquiry into the
situation OF property owners under the law as
established by the court of last resort
Franklin B. Lord. on Behalf of himself and
as attorney executor or trustee for other tax
payers, sought 10 examine the record Of the
assessed valuation of real and personal estate
of the Borough of Manhattan for 1901. basing
his right on Section S92 of the charter, which
provides that the books shall be open for
examination and correction from the second
Monday in January until the first Monday
"of May" His application was refused. He
petitioned the Supreme Court. which al Special
term ordered the Tax Commissioners 70 allow,
under specified conditions of time and manner,
the inspection of the assessments of himself
and those he represented only, but not the
assessments OF any other persons for purposes
Of comparison. Mr.. Lord appealed 10 the
Appellate Division for this latter privilege. but
his application was denied. and the Court Of
Appeals affirms that judgment. Judge Bart
lett who writes the prevailing opinion, bases
the refusal Of general liberty of inspection
purely on the ground of convenience. He points
out that the record consists of eleven volumes
containing 50.Sl5 names. and that during the
time of public examination the books are in
constant use. the average number OF applica-
tions 10 see them being from seven TO eight
hundred and that the inspection accorded TO
each taxpayer must be reasonably regulated.
He recites that the petitioner is allowed 10
inspect the assessments of himself and those he
represents by the order of the lower court and
says:
We are Of opinion that the terms Of this order
are reasonable and enable the petitioner 10
acquire all the specific information asked for by
him individually and as executor or trustee.
and as an attorney at law representing certain
clients who taxpayers.
While the provisions of the charter are TO be
construed with due regard for the interests of
the individual taxpayer, IL is also the duty OF
the court to protect the rights of the taxpayers
as q body and regulate inspection that the
vast volume of public business in the Office or
The Commissioners can be duly transacted.
II each taxpayer in the Borough Of Manhattan
Is vested with the absolute statutory right TO
make a general and unlimited inspection OF the
eleven volumes OF the record, containing oooI2
names. IT is perfectly apparent that the work of
revision and correction. within the short time
allowed by law. would be impossible.
We are rot called upon at this time TO deter
mine The limits of a taxpayers right OF inspec-
tion.
In the case at bar the petitioner has been
allowed to examine his individual assessment
and the assessment of all those taxpayers he
represents in any capacity, and the only claimed
right denied him is a general and unlimited
inspection Of the record.
The necessity for examining the tax record
will undoubtedly arise in many cases and under
varying circumstances not TO be anticipated, and
each application must therefore be dealt with
according 10 its peculiar facts; the courts will
see TO it that the rights of the taxpayer are
properly protected
We decide in this that the prayer OF the
petitioner properly granted as to the spe-
ci1c informal ton he sought and that the limita-
lions and conditions imposed by the court to
the time and manner Of inspection were lawful
| and reasonable
Also that the petitioner not entitled.
under the facts disclosed, 70 a general and
unlimited personal inspection Of the eleven
volumes Of the personal tax record relating TO
the Borough Of Manhattan.
We do not know in what form the prayer Of
| the petitioner was made so that in this par
ticular case il could be said that the specific
information he sought had been properly
granted; but certainly. in spite OF the carefully
specified restriction of the ruling TO the par
ticular state of facts, view OF the right OF
examination has been promulgated which will
restrict every taxpayer from finding out how
his assessment compares with that Of others
owning similar property, unless he goes to the
Court OF Appeals and establishes a state Of
facts compelling an order for inspection of other
than his own assessment. With decision that
right TO general inspection exists, the trouble
and expense OF litigation will be forced upon
every taxpayer who desires 10 find out II he is
equally taxed or 10 inspect for any reason other
assessments than his own. This is extremely
unfortunate, and 1t is much TO be regretted that
a majority of the judges could not their way
clear TO adopt the view Of Judge Cullen, who
said:
am constrained TO dissent in the decision
about to be made. The Greater New York
charter. by Section 1872, directs that the record
OF assessed valuations OF real and personal
estate shall be open for examination from the
second Monday OF January until the first Mon
day in May in each year. The petitioner as a
taxpayer is interested not only in the assess
ment for personal property levied on himself,
but also in those imposed on others. for the
be the amount of taxes which he will be ulti-
mately compelled 10 pay. The right of the
petitioner 10 this examination is not singular TO
him. but shared with every other taxpayer in
the county ana the records required for use
by the public officials who make up the tax
rolls The REALTORS right 10 inspection can be
exercised only consistently with the equal rights
OF the other taxpayers and the necessary use OF
the books by the city authorities. Therefore, il
would be entirely proper for the court TO pre-
scribe az what times and in what manner the
petitioner shall make his inspection, but the
order appealed from goes much further, and not
merely prescribes the manner OF inspection, but
limits the character OF the examination itself by
| confning the petitioner 10 ascertainng only the
| assessments imposed on himself or his clients
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