New-York tribune., 1903-03-16
SCORES TAXsDOETNG.
State Tar Commissions Says We0tshy
Men Assess Themselves.

| 80 nrarc. 15-Some Of the RECOMMENDED
.,0r. ,n the annual report of the state TAX CoiE-
| r,ssion which will 80 70 the senate to-m0rsO"
rt~ht are taxation Of mortgages; no oeou1'lOiis .
Fror1 personal taxation Tor oeot' nat '0A OA
| =: cer+ On all personal property, including
| - 20 voods in stores and no deductions for
-. ,,hnc,tv Of all assessments by advertis-
| -. t.~ation at higher value Of ali unimproVeo
| nronsrtv and vacant lands, SO as to stlmuaAIe
| and encourage improvements; increase OF Per
d,av, of Iocal assessors, and that appeals from
| Ioc.I taxation may be made direct to the stste
| Tax Commission the decision to be final.
The report is in q great measure deVoteo 10
| discussion of tax dodging by wealthy men, anu
| the commission expresses broadly its op'nlo"
| II says in part:
ostenstbly assessors assess personal propetw SS,
,,SiIe In fact in the larger number and NOR, M
portant instances the assessea assesS s nsrticuar
but the selsh interest Of locality holds GAM GAM
inant sway BY msnaee OF aTlIIons Of aottal and
liable personal property shrink TO thoosah0' Of'
Possessors of personal property have come 'o5 o
largely to arrogate to Of tRe law
They in effect repeal or nullfy statue sinn of meTe
ogR0sesd to Or eTdences Of debt The rivalry
is for The least mark obtatna bic upon the [U hIe m
where the conspicuousr wealthy are f9rte1gis teangi
esde1SGf or creating f6r SesHe1on The query
with growing eb sna s41 oP tesmporary
incurred. be permitted TO personal and oenieo u
be sppoi5tments and furnishings of the house
holds Of the State unassessed and untaxeo FEW H
sa ar Se entries upon tax rolls Of stocks
of goods in stores and ledger credits IneSe 80
% H5 r6me Il not "a al Cities It has
fashionable to maintain m3ttgagg Goods as
sessment In provision aga9st t rdntatn tnS in Sc
curities advance superintendent among heirs OF
large estates awaiting death bed or later denNerSt
tax Ehs law s. WHICH df ali personal
that legally exempted including STOCKS e0 of Don It's
valuation. as found by the local assessors. win,
nn eH1 any IN the ref erection in the way personal
assessment might result in turning into I1on I1SH
personal for the relief Of real estate This plan plan
has precedents IN the IRE Rank surpluses
as to a prescribed small fiat rate ana IN Gelrr
of debt deduction TO shareholders In consequence
One nee Of the repugnant features Of prevailing
szen ay rs eRpend s. SO in interior decoration
decking Of his home without neuTrns m s ee1pend
ed upon exterior Improvement Of a home orna-
m9nity is promptly punished by assessor The
effect of this system is to encourage ResiTcs v T
maintained homestead is more valuable IN the eyes EYES
of assessors than neglected Weaener & eseors
not be fairly criticised. but is prejudcia TO- the
progress and pride that Improvement and adVance-
ment should be discouraged by fines t6uiq & heaver
houses
assessed sale of material and empoymenee OF od anGs
materialize and the State take long stride for-
There was an increase of S121,343SO9 in the value
of real estate in this State last year over tne pre-
cadinp wear while at the same time there was
decrease in assessabe personal property to me
extent of $2S S12 leaving net general increase
After recent and careful investigation OF tne
workings of the New-York City DepaTfnsnt t,on 0
raves and Assessments, under the adminlstfauon
OF Commissioner James L. Wells and ms 1eIlo% rS
cono1nissoners and their deputies the state ooar9
is pleased to herein and record unreserv&Se &
anprnha tion of the methods and .enorts OF tne
eropoIitan tax oficials In their endeaVor 70 IorGe
showing OF practically full values upon ene t6nS
have refuted the unfounded but annually repesaIeo
attacks upon the percentage rating accoroeo -e"-
York in the State table of equalization