New-York tribune., 1909-03-08
REPORT OF TAX BOARD
No Progress in Collecting Unpaid
Franchise assessments Here.


Albany. March The State Board of Tax Com
nssioners IN its annual report, which goes TO the
Legislature Tomorrow night, calls attention TO the
fact that during the last years no substantial
progress has been made In collecting unpaid taxes
on special franchise assessments in the city Of New
York in disposing o. the large amount Of ntga-
ton Arising lherefrom- The report states:
Ia tls class Of litigation the State Board of Tax
Ssssss19e9.s The b1aI5 has 20 mower 70 ern-loy
counsel. bat is required t. be represented iy the
Attorney General who N turn is authorized to, and
S3IyrsallE GOES qSsdte @ oti1fI & cGeif %; Is i,i oL t
Of colnse ard dl ring the last two years its meu-
beTs have never been consulted in regard TO the
trial disposition Of any Of the important cases
Ncr have they been consulted respecting the basis
OF tae assessments or the theory upon WhlCh ut5
were made hy the counsel so designated by the At
There has not been that We'll defined or SYST
znstic direction of this litigation which in the
f5ans or sci91 ~ I fa,3stS Win the a92,ent of negr
conditions in the law department Of the state
there is hope that the Of uphoding the special
franchise tax law in the courts. before referees ard
ton which its Importance demands
The board urges On the Legislature the necessity
Of euuipping the Attorney General with ample re-
sources better take Of this important litiga
don.
feature Of This years report is the unequivocal
stand taken By the state board in favor Of assess
Eng all real estate directly against the property it
self rather than against the individual owner
Each year II becomes difficult for the tax
gatherer 20 make his collections. because many
owners Of property, by subterfuge or another.
succeed IN evadirg the payment Of their taxes.
This subject TO which earnest considera-
ton given at the international Tax Confer
he'd in Toronto last October. at which Judge
E. z. Woodbury., chairman of the New York State
commission, one OF the speakers. The state
-nent he then made Of the boards position on this
important subject is incorporated in the report and
the Legislature is urged 20 give il careful con-
sideraron- The report continues:
1t is often very difficult determine who is the
owner Of the property, and ii is also frequently
cwner. These conditions present many difficult
des the minds OF the local assessing officers that
opinion that all distinction 10 the form
S Spe f Should ID IN 1S sbdsd and hat s All
rnets of real property should be made against the
land itself by proper description thereof. ana with
no attempt 10 create personal ha6llty >agalnst
tne owner or occupant oE arriving hls IlsI upu
assessment map Of the real property in each
scb s,cG -,arrei an i,IenfffZi7S nIlTn69- +or rhe
purpose OF assessment ana then making a refer
ence in the assessment roll TO the parcel by num-
ber s,fcient identification and description thereof
for the purpose OF creating Vahd assessment
This plan would have the merit Of simplicity and
would ohviate very many illegal assessments. Ihe
si,3c- 81 la-jZ 5,aIe when The oy-nershn
ana Data were more easily ascertanable, and have
TO the present time when the changed conditions
arising from subdivisions OF property and multi
and tmpractcable.
Discussing the assessment of personal property,
the state board declares the present method 10 be
Inadequate and unjust The report continues:
In fact the conditions now prevailing in respect
to this matter are becoming intoerable, and il is
. serious question II il would not he far better
continue the present unjust conditions Personal
property, in our judgment should bear iIs just and
institution which protects il. Il is well known
that more public expenditures are required for the
CURED for the protection Of real estate. and the
owners Of personal property should contribute their
fair share toward the governmental expenses This
influential citizens believe that personal prop
There are. upon the other hand. a large number
who believe in its taxation This latter class IN
doubtediy constitutes a majority OF citizens
Possibly the best solution Of this problem IS TO
erty and taxing each class at fiSed rate making
the rate dependent upon the character Of the prop
eTty taxed II seems Iair TO assume Jhat such
system. if put into practical working form. would
people than does the present system or any Other
thst has yet been suggested II is certain that
tax burdens while al The same time producing
present system. In this the principle already
has been applied in certain directions as. for in
stance. in the taxing OF the surplus and undivided
cent; of share stock Of banks at Uer cent. and
ness secured These laws have proved satisfactory.
and an extension Of this general principle undoubt-
eoy would 60 far toward relieving The present uIl-
satisfactory conditions.
TIE state board renews its recommendation of
last year that the county boards Of supervisors
should be compelled make fair equalization OF
assessments between the different towns in each
county. The enactment Of such a LAW is recon-
mended possibly the best plan yet suggested 20
put end to the existing inequality. Such a plan.
Il Is pointed out, if worked by ar accurate.
mathematical system. would eliminate the present
unfairness Of assessing one mans piece OF prop
erty its full value. while his neghbor's property
may be assessed only O2e-haf less than
Il is actually worth. In this connection the
port suggests careful consideration OF the question
whether power should not be conferred upon
IL 10 require assessment OF real property in
districts where there has been cloar evasion
OF THE statute the undervaluaton Of such urop-
erty by the local assessors. that the powers Of
the state board should not 5e broadened SO TO
enable il 20 deal effectively with this important
sUbject
property within the state for the year 1897 TO be:
Real .29S. .IS7
Personal .----.----.- -SGI4.5ll.3l
Les amount not taxable locally
Tor state purposes ----..------ -. l53.254
1saking roial % Teai and personal assess - - 80
Increase over 1890 in real estate -seao 24o 20
Decrease ErCrn 1895 personal
properly ACKNOWLEDGEMENTS l2-t05.siS
Total Increase ......--. ...-. sG1s 1sG.s51
The neg.ort s. brings out fact that
F