New-York tribune., 1909-04-27
J. H4MPDEN DOUGHERTY
EXPLAINS FEATURES.
Constitution of Tao Department
Left Unchanged, but Lac Has
Been SimpEfed.
By J. Hampden Dougherty. Member Of the Charter
Commission.
EIGHTH ARTICLE

delegate the exercise of the taxing function the
city itself. No department OF the city government
is more important than that which deals with the
machinery for raising the taxes needed TO maintain
the city's complex business. Upon the amount of
The for taxation depends the city's bor
rowing capacity, limited. that has been. for the
LIST twenty-five years to 10 per the assessed
value Of real estate within its territory subject to
taxation The annual tax rate cannot constitution
ally exceed per cent Of the value Of all property,
real and personal, subject assessment. Besides
these restrictions upon the power incur debt and
the 10 levy taxes for current expenses there
IS the practical limitation arising failure to
collect taxes levied. The city's of tax col
lections at present exceed S30.00.000 Under a sys
ten inaugurated in 1896 these arrears which
almost exclusively in personal taxes, after
time by the issue corporate stock. thus adding
the Ctys debt, reducing its normal debt ncurring
power and devolving upon the future obligations
which the immediate present ought TO pay. Owing
10 uncertainty as to the amount of the city debt
stock for the great part of these has
teen issued.
The department which assesses for purposes of
taxation is, perhaps. somewhat nlogicaIly called
;he Tax Department Strictly speaking. II is de
partnnent of assessment, the corresponding de-
rartment styled under the Brooklyn charter
OF But the word assessment is usually asso-
ciated with the idea of assessment for local
proyement. and hence the present title adopted
The power TO authorize the levy of resides
TIRE council
LAW REGARDING TAXEs SIMPLIFIED.
The Department of Taxes and Assessments in the
cid city Of New York was created by. the reform
charter Of 1873. The president of the board
member Of the Board Of Estimate and Apportion-
re1t, and continued such until the revised
of 1901 went into effect. January l, 1902 The
Charter Commission has left the constitution of
this department unchanged but it has simplified
the law and Incorporated into it the administrative
practice which has been developing outside of the
actual statute
In the preparation of this chapter Of the charter
the aim has been TO follow as clearly possible
the procedure which leads up TO the taxation Of
property. This may be briefly stated: The deputy
tax commissioners commence on the first Tuesday
Of September in each year to assess real and per
sonal estate for taxation in the following year.
They furnish 10 the Board of Tax Commissioners
detailed statements of Of their assess
ments, and these results entered in books per
manently kept in each borough, called The An
nual Record Of the Assessed Valuation of Real and
Personal Estate of the Borough OF -" All en-
tries must be completed before the first Monday of
January, and when they are complete the duties
Of the deputy tax commissioners as assessors are
~ an end They have power to reduce or can
Gel assessments, although they may take testimony
on the application of aggrfeved taxpayers and re-
port their recommendations TO the board. on the
first Monday in January the several annual records
are opened for public inspection examination and
correction These permanent records the
several boroughs. The names Of all owners of per
sonal property assessed subject taxation will
be found in the books in the boroughs IN which
they severally reside
WHERE PROPERTY Is ASSESSED.
Real estate is assessed in the borough In which
is located. The book roll in which corporation
assessments entered is kept the departments
main Office in Manhattan Shares of stocks OF
banks and banking associations assessed TO
the thereof but the assessment is at the
place Of residence of the bank banking associa-
don Under the law, banks report the
department the of holders shares o
their stock and the number of shares held by each
stockhoder. Upon receipt of this report, which
does reach the tax department before the
second Monday of January, the names Of owners
Of bank stock and the number Of shares owned by
each entered in separate column provided in
the annual records
The books having opened the second
Monday of January remain open for correction
until March 81. Corrections are Of two kinds: o.
Al the instance OF the person assessed; % at the
instance Of the board itself.
Applications b. persons assessed for correction
must be made before March 81 II complaint
De made in respect OF assessment of real es
tate application under oath for its reduction
must be filed If the complaint relate to
sessment Of personal property the applicant must
appear IN parson and be examined under oath
by a commissioner, q deputy or some one else
delegated by the board for the purpose of taking
his statement The board alone, however, deter
mines whether assessment shall be reduced or
cancelled
The board OF its own motion may decrease an
assessment 1t cannot increase any valuation after
prior notice 10 the individual corporation af-
fected By such increase II may also add an as
sessment against omitted person or against
omitted real estate. A majority of the board Is
empowered 10 remit or reduce tax. All decisions
OF the board upon applications 10 correct, reduce
or cancel assessments must be made within thirty
days after the hearing closed and in no case
later than June J.
staga is now reached when correction Of the
annual records ceases. Subject TO change by Ger
tiorari proceedings, the records are complete Inc
next sup is the preparation OF statement or
assessment roll from the record. as corrected
kept in each borough and in the main ONCE Ihese
rolls must be certified by the board as correct ana
delivered the council on the hTsI MoluaS u
JULY The function Of the board of taxes and as
sessroeris as TO these rolls is completely at an
end except that il may remit or reduce TAX
IN cases especially provided for, as for e&dhple
where the tax ought never ia have been lnposeu
The rolls being now in the possession OF the
council rt,bic access is permitted TO them, the
president the council causes the amount COM
puted as necessary TO be raised for taxes 10 De
entered in a column in the assessment roiis' anu
the amount OF tax due from each person or prop
ertv specified therein also entered Inc assess
ment rolls OF each borough or copies are theh
6e1,,.roa "a -be receiver or before
September L with proper warrant OF the
council authorizing the levy of taxes II theh oe
comes the duty Of the receiver OF taxes 10 eNe
public notice that the assessment rolls have oeen
received 10y him, and that on the nrst MONDAY u
October taxes viii be due ana payaoie'
TO CHANGE ASSESSMENT DAY"
The commission proposes 10 change the long
name the Annual Record" etc. to Assessment
Roll The roll. which VIII consist as heretoIoie
Of books in the several boroughs Will De kepl III
these various boroughs as heretofore the coipoi
ton assessment roll being kept in Manhattan n
change is proposed in the date OF assessment daE
from the first Monday Of January to the nrst oay