New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1905-05-20
OBJECTS r0M0RTGAGET TAX
YAN INGEN FILES BRIEF
Pending Measures DiSsected-Al-
kged UnconSttutionaIitg Shoscn.
TBY TELEGRAPH TO THE TRIBUNE

8
Albany. May ia final summary of the OBJ
..,.tons 10 the mortgage tax legislation now in
+be Governors hands was presented to Governor
higgins today by Edward B. Van Ingen, chair
nan OF the executive COMMITTEES of the allied
real estate interests Of New-York State. The
rrotest WAS contained IN a brief filed by Mr.
Van Ingen, which dissected the measures indi-
,s-e6 their doubtful constitutionality and the
Great hardship they would work in proportion
"a the small amount Of revenue that the scheme
would raise. The brief recites the history Of the
e-st Mortgage Tax bin, which passed after
strsauous party caucuses despite the outspoken
protest OF the Republicans representing New
work City districts. II then points out the
FASHION in which the supplemental measure cor
-scting the structural weaknesses Of the measure
vas rushed through and tabulates the weakness
thus corrected Then the brief indicates the
weaknesses still existing, despite the remedial
supplemental measure. Finally the paper asks
that these bills be vetoed and that the Governor
submit the proposition of recording tax-that
Is n general terms, the Bostwick bill Of former
sessions-as 2 substitute.
TIE following are the constitutional objections
70 the supplemental bill as tabulated in the Van
Ingen brief
F1rst-I; Violates On common with the original
provision of the State constitution
seoond-It violates the Constitution of the United
States Section !, Article Il, Of which provides:
-Nc State shall make or enforce any law which
shall a5TlegS me pTlyyLeeges or inmunlties Of the
oItZeEs OF ne STteq states. etc, as follows:
Al creates Illegal restrictions upon the right
B@It creates CT arbitrary discrimination between
the owner CT real estate and the owner Of other
Cit charges the property Of ore individual with
TIE tax obligations Of another. and thus dePrives
tbs individual and corporate mortgagors thus deny
FrFr n Individual the equal protection of the
laws" 80 ,-.. -. .-,.,.- ..,
OF reference to The value of the subject thereof
Foarth-5oth acts. without constitutional turis-
dictior. undertake TO tax bonds in the hands OF
non-resi6ents Of this State.
The brief tabulates the following objections TO
The original bin not remedied In the supple
mental BILL alleging that attempt was made
to remedy these:
Frst-Uuzcrupulous borrowers stu have the
power to prevent the lender from collecting the
Interest due on his mortgage by fOreclosing.
a debts as against MORTGAGES owned.
cancellation Of junior liens which have been cut of
F5srth-The tax is still to be collected ire
Fpective Of the value q he security. - -
Fifth-TheTe are stH the same cuTnbeTsoTne s,! ana
annoying provisions as TO appeals to The state
SIxth-There is stin the same unfair discriTaina-
tor n favor Ct corporations against individuals
II ls ti9n SO must Ti- gt be claimed each
year and only from the State Board Of Tax Com
I-ssioners on appeal
The brief also asks that hearing be set on
the measure at which full expression to the op-
position may be had This IS hardly likely
however. for when the brief was called TO Gov
emo. Eiggtns's attention tonight he said:
Mr.. Van Ingen did not ask for a hearing him
sell, but he did present e petition from a num-
Der Of citizens OF Rochester, asking for such
e hearing. But the fact It that, while l should
welcome the fullest expression OF criticism in
the shape Of briefs I 90 not feel that It is nee
essary 10 spend time IA seeing men when need
the TINE for considering the arguments"
That the Governor has still some doubt about
the signing OF the measures was inferred from
his remark somewhat later il response to an
irrelevant question.
The fact is that there are q number OF
things IL the measures now before that 1
have moi settled" he said, even on a second
reading. and have still to make up my mind"
The fact that Governor Higgins had intended
70 90 10 New-York tomorrow and see eXJSen-
aior Strarahan. who introduced the famous
straaahan Mortgage Tax bill several years ago,
was Interpreted TO have bearing on this situa-
ton But the Governor has a severe cold, and
said tonight that unless Il was much batter he
would not 60 10 New-YoTk tomorrow.