New-York tribune., 1902-01-18
CORPORATIONS SUM Up.
FINAL ARGTNIENT BEFORE REFEREE
N FRANCHISE TAN CASES.
SENATOR I1-.I. OPENS FOR THE CORPORA
TIoNG-I,EARING TO CONTINUE



Albanv ian. I7-The attorneys representing the
Nev-Yors City corporations which are parties to
the special franchise tax proceedings before former
Judge Robert Earl, began the summing up OF thelr
before that judicial officer In this city to-day
The argument was opened by former Senator DaVld
y. Hill who is chief attorney for the corporations
and he followed by former Judge Charles r
Brown The case for the State Board Of Tax Com
rnissioners viii he presented tomorrow by }. New
ton Fiero and Henry G. Conan, Deputy Attorney
General.
The case has been before former Judge kooefI
Earl for the last six months having beeh releii ~
TO him. as referee by Justice d Cady HefTlcA- y
developed from applications by the New-N orA ny ny
corporations taxed under the Special Franchlse iaN
act for a review Of the assessments placed on lhe'
special franchises 10y State Board Of Tax Com
nissoners The hearing to-day WAS heIf ~ IN"
Capitol in the Office Of tho state boaEu q i"A
Commissioners.
Three principal objections to ;he legality OF the
SDecial Franchise Tax urged by counSe--
The first was that II was in contraventiOn OF Sec
ton 2 Article Y OF the constitution. The second
was that impossible OF Intelligent ao'n'hiS-
tration. and the third was that the method ac'u-
ally employed by the tax commissions III hNinF
assessments unlawful.
The first Of these objections was presented IN
Senator Hills argument. lie pointed out that the
act was an amendment of the General Tax law, ana
that the essence OF the amendment after defining
a franchise to construct. maintain operate works
in streets, highways public places TO be laho
real estate" and real property, provides that
nualy fix and determine the valuation" of every
such franchise lin each such town, village or Tax
district that the valuation fixed shall De
the assessed valuation which all taxes based
on such franchises for State municipal, school or
highway purposes shall be levied" MI filIl SAID
that this legislation In direct and palpaoe con
flict with that section Of the constitution whlch
provides that 'all city town and village oIhcefS
whose election or appointment Is not provided Tor
by this constitution be elected by the electors
OF such cities, villages, or some dlNlSloh
thereof. appointed by such authorities thereon
as the legislature shall designate for that purpose
This provision of the constitution. Mr.. Hill said
historic and fundamental, and the State OF
New-York had never been without II or Its equFa-
lent. Efforts evade upset il had often been
made by careless legislatures ambitious eXecu-
tiyes but the courts had never permitted such
projects to Indeed. the very point raised
by this legislation and issue in this case had
been specifically adjudicated in The People vs.
Raymond, the language Of the constitution IN re
spect of home rule being then 1t is now. MI
Hill gave history Of the Development OF thls sec,
tion from the constitution OF I'l until Ihe present
time.
ape n ne Dedad saTes5 m of SI OF he ioca ofcers who
said be heretofore eligible By the people,
General and inclusive II declared that All officers
heretofore elective by the people shall continue to
be elected" All subsequent constitutions h9d col
taned this clause. and have made IT :efer dlrectiy
TO county officers and 70 officers OF cities and VII
cifcally pointed out that the main purpose OF the
properly for taxation purposes in the hands Of
officers whose authority should be derived from the
people, whose property il their duty TO as
sess Mr.. Hin discussed the function OF the as
statutes and carried out in practice and how it
was precisely the function Eheh c 6ae act rn IN iSS1e
their authority from the Governor. II was the
on Wbieh OF taXes we're % to be evied and Mr. Hill
said that there never had been a time since Magma
Charta when Anglo-SaXon community had SUI
fered this right 10 be exercised 10y any otner per
viii. The State constitutions had only established
times. and which Was inseparaD!e from Iree gov
ernment The courts had decided again and again
that not even by indirection could this right be
| taken away from the people OF community.
WHAT THE INTENT OF THE ACT WAS.
The language OF the act of 1892 obscure and con-
fused it was in many respects. plainly declared
its purpose to take this right from the people OF
the various cities OF NewIork and place 1t in the
hands of the central State government. 1t did not
go so far as abolish local assessors; it simply
stole away their functions. deprived them of the
right they had always exercised and left with
ord of what State officers had ordained There was
way 10 do this lawfully and the Court OF Ap-
peals in The People vs.. Raymond had plainly
In 1857. said Mr. HILL the legislature had been
seized with impulse similar 70 that out of which
the the ef ev oa an6 s aG of f e oe of lo5
''commissioner of taxes and asstssnnents.' This
ulissioners. be appointed by the Governor
New-York for municipal and State purposes, II
that case, as in this 1t was alleged that Section
fer to a State ofiicer OF any such authority and
only necessary TO ascertain whether The office il
substance existed at the time Of the adoption OF
the new law made it the duty OF this commissioner
ito make assessment Of all the property liable
10 taxation the city for municipal and State pur
poses; that he was TO correct the rolls OF suci
liver the rolls ITO those whose duty it IS 10 levy h
taxes upon such rolls This. said Mr.. Hill. Wa!
precisely what me act q 1899 attempted 70 au
do in respect Of that form OF real property known
In pointing out the identity between the old tim
duty local assessors and the duty OF the new
State commissioner authorized by the act Of lo6i
Officers and their mode of appointment have beer
changed, the result TO be acc3npIlShed IL laenIic
the constitution the court continued, was 1
preserve 10 localities the control Of the ofhcia
functions of which they were then possessed. An
other construction would render the section Il
SsrbstantiaIlv negafory. 1t is not enough that tn
name Of the officer Is changed or the powers en-
3hfst9 Covernor The appointment OF officers 10 dis
charge the duties performed by city ofhcers al IN
rbief Justice Hunt in expressing his concurrenc
with this view. used language TO WHICH senate
Judge Hunt, 1.-THE legislature has divided the dute
OF the assessors as they existed IN 1870, ana ma
sIoner Of Taxes and Assessments That said Sen
HILL is just what the leesiaIute OF loSS ma nol
from The local assessors an important part or thel
duty. which is the valuation OF property ana q, !
fcers- But" said Judge Hunt, the assessors ar
elected by the city and couRfy s
must be elected in the same manner
THE METROPOLITAN POLICE BILL.
Mr.. Hill quoted from many other decisions, AM
gave particular attention that Of the People agt
Draper, wherein majority Of the court had sus
taned the constitutionality Of metropolitan polio
hill He showed how the view taken by the cour
IN this case had since been rejected. and how tn
dissenting opinion of Judge Brown had become tn