The sun. [volume] (New York [N.Y.]) 1833-1916, 1906-03-14
TAX DODGERS BILL VETOED.
GOVERNOR FINDS ANTIQUITIES
IN SENATOR SAKE'S MEASURE.

A New One Has Been Prepared Meeting the
Objections and VIII He Introduced To.
day-Higglns Saw Lots Of Trouble and
Little Revenue in Bill That Passed.
ALBANY, March Is-Gov. Higgins to-day
vetoed Senator Sa1e's bill to tax tho per-
sonal property OF nom residents found In
the State. The bin was aimed at persons
who make residence at summer resorts an
excuse for lodging the tax assessor In
New York city. The Governor gives these
reasons for vetoing the bill:
The tax lAw (Sec. 81 now provides that -all
personal property situated within this State
Is taxable. unless exempt from taxation by
law" Section 4 Of the tax law indicates what
property shall be exempt from taxation.
This bill provides where personal property
owned by non resident shall be taXed, and
10 that extent 1t is an impro enent On the
existing law. 1t does not, hewever, state
how it shah be assessed. The general rule
set forth in section 81 OF the tax law requiring
the assessors 20 set forth in the frst column
OF the roll the names OF 'all taxable persons
in the tax district" could not apply here.
because under this amendment the nom
resident is not a taxable person, The Ian i
guage Of the bill L. that the personal property
shall be taxed"
1t remains uncertain whether the assess.
ment would be against the property itself.
which would be bewllderlnR beyond o ncep-
ton, or under the of the owner, In which
case it would be Of questionable validity.
The assessment should. for the purpose Of
Identification, be set out against the name Of
the owner of the pro pe whether he Is a
ia Fable person" or not.
Furthermore. drawn as It is, 1t Is at least
doubtful whether the amendment would not
be con strued as including the entire law
-... H.
OF non residents, thereby superseding the
general exception contained in subdivision
IS of section 4 Of the tax lew, which now
eXempts the products OF another State,
owned by a NONRESIDENT OF this State and
consigna cd to his agent in this state for sale
on commission for the benefit Of the owner"
Tax laws should be drawn with the care
and exsctne ss Of penal statutes, SO tn at doubts
and fears as to the possible meaning thereof
shall not exist where they may be avoidsd
by the apt use of language. IL cannot be
said that this bill Is free from criticism on
the ground Of ambiguity. Such criticism
might be obviated by a few verbal chi ami es,
but in its present form think that the en-
actment of this bill would create much uneasi-
ness and would produce little. II any,. revenue.
Senator SAKE already has drafted q new
BIN taxing the personal property Of nom
residents which he Will introduce IN the
Senate tomorrow. 1t is framed to meet the
objection 3 to his original bill pointed out
by Gov. Higgins. Senator SAKE Is q firm
believer in the principle that personal prop
erty should bear it's just share Of the tax
burden and he hopes to get his new bill to
the Governor at the present session Of the
Legislature. The new bill provides:
The personal property OF non -resld lent b. OF
the State having an actual situs In the St6te,
and not forming a part of capital invested
in business in the State. shall be assessed in
the n anne Of the owner thereof for the purpose
of Identification. and taxed In the tar district
where such property 10 situated, unless exempt
by law. This subdivision shall not apply to
money or negotiable collateral securities
deposited by. or debts owing to. such nom
reslden Is, nor shall II be construed as In any
mann er modify ing or changing the law impos
In g q tax on real estate mortgage securities. )