New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1904-02-02
CUNNEEN MAKES REPORT.
Nearly $500, 900. 900 Added to States
TarabIG Property.

Albany. Feb. Attorney General Cunneen. IN his
annual report handed down in the legislature this
evening shows that the special franchise law adds
nearly S2oc00@lo 70 the taxable property ct the
State, and that the amount Of taxes which have
been assessed this. the validity Of which
was involved N the cases which the Attorney Cen
eral in the Court OF Appeals in 1903. vas SIS
r2.ss4 These cases are now pending IN the Supreme
Court Of the United States. a large number of
other OF the character are held in abey-
ance. awaiting the decision Of the Supreme Court
In most Instances. however. outside OF New-York
City the taxes have been paid. There is no injuuc-
ton other impeachment in the way % collecting
all special franchise taxes by the authorities OF
cities. towns and villages in which they are pay
able.
Another specially mentioned IN the report Of
the Attorney General. argued and decided in the
Court OF Appeals IN 1908. construed the general
franchise law Il holds that the subject Of tax
alton is the right TO deal with property in a cor
porate capacity. and not the property which the
corporation owns IN this case It was commended
mat the value OF the patent rights copyrights gov
eminent bonds. and other property exempt by law
from taxation, when owned by a corporation
should be considered IN fixing the amount OF
its franchise tax. The Court OF Appeals held. how
ever. that the subject OF taxation the right
deal with the property in n corporate capacity. and
not the property itself and that the valus OF the
right for the purpose Of taxation depended on the
value Of the property which It owned. irrespec-
tive OF whether that property was exempt from
direct taxation or not. It is estimated that the
decision Of this IN FAVOR OF the State adds
S2H.cHO annually to its revenues.
II appears that. IN addition attending TO his
other official duties the Attorney General has per-
sonally argued every case 20 which the State
party reached in the Supreme Court OF the United
States and Court Of Appeals in 1903 All the cases
IN the Appellate Division OF the Supreme Court
were argued by the Attorney Generals deputies.
no special counsel being retained.
The following is summary OF the business Of
the Attorney Generals Ofiics for the year 1903.
Money recovered by the Attorney General for the
State. S79- y; actions and proceedings disposed
Of. 1o-2: opinions furnished sis fidelity and con-
tractors bonds passed on. SO. abstracts Of title
examined. 60. applications to land board considered
40; mortgage foreclosures TO which the State Is
party. =; partition actions which the State IL
q party, IL; proceedings IN Surrogate courts 70
which the State is a party. 80; actions OF quo
warranto, 15; bills passed by the legislature.
corning which memoranda were written sl4;
Der OF cases argued ard won in the Supreme Court
of the United States. /; argued and won in the
Court OF Appeals -; lost, 9. undecided. !; argued
and won IN the Appellate Division OF the sup
Court g; lost. 4; undecided. u. making total
o. cases argued in the Supreme Court, Court OF
Appeals and appellate Division Of ST. OF these
th4re decided In favor OF the State IS; against
the State, {. Undecided January l. 1906 p
N the year 1913 =, claims tried and 6e-
cllcd in the Court OF Claims: - claims have been
tried which are Uot YET decided The aggregate
go = The aesrcSa-e - the awards g. Slls 55 IS.
The ratio CT the sum allowed 70 the sum claimed
IS less than In any o-Ae year Il the eHtire history
o. tie court
The total number OF actions and PROCEEDINGS
pending IN the Office OF the Attorney General on
JANUARY J. 1908. was AS When the Attorney
General assumed Once there were pending seventy
six iesdl proceedings against the CIVIL Service
missions In various courts OF the state. This entire
volume OF litigation has been ended. ard resulted
IN victory for the state IN every Instance. Three
rev cases were begun IN the year. Two II these
have terminated in favor OF the State and one is
stii. pending.
Concerning the pending application to proceed
against The coal ruo1op0iiss. The Attorney General
states tLat ct the time the matter submitted
10 him and continuously since then. the subject Of
thCrt'es. that tEe fedora! power 90 Zeal with the
State the power OF the At orrey General OF the
the United States forums are Instituted and con
dgeted good faith. ard that he does not deem Il
q 5y.s8bls tJ Institute any proceedings while the
subject IS uuGisp0se- OF In the federal forums
The report shows that the quo warrautO proceed
i1Es aEelust the police captains IN the city OF New
York have been discor lnued The report also
shows JLar the Board o. Railroad Commissioners
IS ur0~eed~- 20 the complaints against the
Brooklyn Rapid Transit Company to the sadsfac-
ton OF the Attorney General and that he has Eot
deemed 10 necessary proper 20 institute an hide
r zen dent proceeding against tho company Tie Al
tCr-ev General points out numerous defects n the
statute law. discovered IN the course Of the wear
together with suggestions for renledying them