New-York tribune., 1903-04-08
Hill. HITS AT ROOSEVELT.
CRITICISES TAX IDEAS.
Before Court of appeals the Er-
Senator Speaks for Corporations.
INT TELEGRAPH To THE TRIEUSE.1

for shooting his shafts OF satire and diatrioe
while arguing counsel for certain corpora
tions to-day before the Court of Appeals in the
special franchise tax cases. After thus scoring
Theodore Roosevelt a dettante In admin
istering the affairs of State, the ex-senator at
tempted TO praise Governor Odell by a contrast
OF portraits and said the present chief execu-
tive of the State had exercised more cool and
patient consideration
Senator Hill emphatically denied that the cor
porations were responsible for the alleged un-
constitutional features of the law, but declared
that Governor Roosevelt himself recommended
them in the session OF 1899 in many words.
Governor Roosevelt the ex-senator character
ized man without experience in the admin
istration of State affairs. beyond "a brief ser
vice in the Assembly and he accused him Of
making recommendations for a thorough lesis-
lative inquiry into the question of taxation. and
the ignoring of his own recommendations and
forcing the special franchise tax law upon the
legislature "a political expedient," at the be-
hest of certain minor semi-politcal and largely
socialistic s-self-constituted, ire
sponsibie and noisy associations, mostly Of nom
taxpayers. assuming monopoly OF the cham
pionship Of the peoples alleged rights" The
bill, Senator Hill declared, was rushed through
the legislature in three days and signed ty Gov
ernor Roosevelt without hearing on the next
day thereafter-the product of haste. fickleness.
inexperience and undue clamor.
The court made comment upon Mr.. Hills
attacks upon the former Governor. who is now
President of the United States. and Attorney
General Cunneen. who himself was accused by
Mr. Hill of citing before the court an alleged
history Of the statute. which was neither fun
nor accurate made only brief reference to IT.
Governor Roosevelt needs no defence at my
hands," said the Attorney General IF he did
nothing else than take the initiative steps which
viii place these enormous values in such rela-
ton TO the tax law that they will bear their
share with the owners Of cottages. business en-
terprises and other property now the subject Of
taxation he would have deserved the promotion
with which he has been rewarded"
Senator HILL in giving his version Of the his
tory of the franchise tax law. dwelt on Govern
or Roosevelt's relation to the law. He declared
that President Roosevelt never had beyond "a
brief service in the Assembly, any official
nection with the State government, or any per-
sonal experience in the administration of State
affairs"
Mr. Hill quoted public papers OF Governor
Roosevelt emphasizing TO the legislature the
difficult character Of the problem Of taxation,
and his recommendation that a special commits
sion for the study Of the subject be appointed
to report upon it In ell its bearings. Senator
Hill noted that in- his messages on the subject
Of taxation Governor Roosevelt made sug-
gestion for the specific taxation of public fran
chises. was the subject OF their taxation
even mentioned. It may be further stated that
neither had such taxation been recommended
10y any Controller Of the State-which official
has general charge Of its finances. and whose
duty il was 20 devise proper methods of taxa
tiCn-nOr had il been approved in the plat
forls of either Of the great political parties
into which the people of the State divided.
1t is true the lawyer added, that certain
minor organizations political and large
y socalstic in their character, self-constt
tuted. irresponsible and noisy associations,
mostly -taxpayers-assuming a monopoly
of the championship Of the peoples alleged in
terests. ostentatiously and with concerted
clamor. were advocating this other schemes
of taxation. their measures having been early
introduced in the legislature Of 1899. but their
serious consideration. much less their passage,
had not been regarded by thoughtful men
imminent
Senator Hill then went to summarize the
events leading up to the extraordinary session
OF May 1899 at which the original Franchise
Tax bill of Senator Ford passed at the regular
session Of that year, was amended so as to
provide for assessment by the State Board of
Tax Commissioners and so to provide for the
rebate Of moneys paid by the corporations to
communities IF in the nature of tax At
this session Senator Hill asserted. Governor
Roosevelt ignored his former suggestions for
a thorough investigation of the tax question
governor OdeI the present Governor, seems
10 have given this subject more cool and patient
consideration than his predecessor. and an
nounced in his annual message that he had be-
come convinced that the present system of as
sessing these franchises was ineQuitable and
source OF constant annoyance;
In concluding. Senator Hill declared that IT
was evident that the present crude and i'm
perfect statute was the product Of haste, tickle
ness. inexperience and undue clamor-
Upon the legal questions involved. Senator
Hill made five points, as follows:
Ffrst-The principle of local self-government is
g matter Of substance and not mere shadow
second-The function OF assessment II Tor In me
rr,rposes Of taxation is inherent by local rune
ton ana adheres TO the counties. clties, towns
and villages of the State with substantially the
Iilxa effect as If there was express provision
,berefor in the constitution and therefore such
function cannot be transferred to officials not
elected or appointed by the localities
Third-The exceptions TO the home rule prin-
cinie which the courts have permitted have been
rermitted as special exceptions, and further IN
vasions should not be condoned-
Eourth-The whole amendment OF 1879 is un-
constitutional unnecessary and improper To
proyide what property shall be assessed is the
province OF the Legislature: TO assess it is the
function of the local assessors.
Ffth-The interests of local self government
are largely involved in the decision OF this
Frank II. Platt as counsel for the Consoli-
dated Gas Company. OF New-York City. ad-
dressed himself chiefly TO the claim that under
the law a valid assessment of the intangible
portion Of the property Of corporations i'm
practicable. He contended that the law had
failed to provide an adequate method and prin-
cipIe for the ascertanment Of equitable
valuation. William y. Dykman. for the Brook
u, and Conev Island Railroad Company and