New-York tribune., 1901-08-07

on others. The petitioner is therefore deprived
of his statutory rights.
and the matter RENTED to the Special Term.
with directions that the petitioner be allowed
access TO all assessments. his inspection to be
made at such times and in such manner as the
court may deem proper.
This meets the argument OF convenience.
Inspection can. OF course be reasonably regu-
lated, and matter of fact persons would not
seek general inspection in overwhelming num-
bers. but even if they did they would be entitled
TO information. II three million people crowded
10 see the Judgment rolls it would be inconven-
lent but nobody denies the right of any citizen
TO see any or all of them. Judge Cullen also
admirably sets forth the essential point at issue
which is entirely passed over in the majority
opinion for the argument of convenience. The
assessment OF other people is concern of the
single taxpayer If others unjustly escape tax
alton his burden is increased If he can prove
that a neighbors property is assessed at
lower figure than his own. though of equal
value, he can have his tax reduced. But in
order TO discover these things he must have
opportunity for general inspection.
The general tax law (Section 250) provides
for review of assessments by certiorari on
petition for various reasons among them IF
unequal in that the assessment has been made
"at a higher proportionate valuation than the
assessment of other property on the same roll
"by the same officers, specifying the instances
"in which such inequality exists. and the extent
thereof" The charter of the Greater New-Iork
contains an analogous provision tSectlon SO6)
for review on petition, lin case or real estate.
that the same is erroneous by reason or
inequality. in that the assessment has been
made at higher proportionate valuation than
"the assessment of other real estate on the tax
+Ha ro
"the instances in which such inequality exists
and the new charter (Section 906) makes the
same rule with more specific reference to real
estate Of like character in the same ward or
section" as well as 'other real estate on the
tax rolls OF the city for the same year" These
remedies call for general inspection of the class
of assessments they deal with-that Is. both
real and personal in general. and real in this
city. Even here, however, the personal as we'll
as real assessments of others concern single
citizens. as Judge Cullen points out; other
remedies than the particular ones quoted may
be invoked to right wrongs discovered, and the
statute provides for publicity of both real and
personal rolls
II is thus evident that the law means to give
the taxpayer comparative knowledge Of assess
mentS Without il he cannot petition for review
by certiorari or seek appropriate remedies for
unequal personal taXauon. IL may ne Sa;d thdt
the present rule would not apply 10 taxpayer
seeking information for litigation, but only TO
the curious alleging intention TO proceed
further. But every taxpayer is merely curious
until his curiosity Is satisfied. 1t may he sat
isfed by n discovery Of no inequality or by
information leading 10 litigation. In any case,
he has a right 70 know how his burden compares
with that of others similarly situated, and if
the law as construed does not give him that
right II should ar once he amended to secure Il;
for il is tho essential safeguard Of equitable
taxation. both real and personal