Evening journal., 1911-11-07
Mr.. PURDY
ON TAXATION
Believes Good May Eventually
Come Out Of WiIminGtOn'S
Bad System
EXPLAINS THE METHOD
In VOGUE In NEW YORK

Despite the rain, there was goodly
sized audience in the auditorium Of
the Wilmington High School last
night to hear Lawson w. Purdy, presi-
dent of the Department Of Taxation of
New York, lecture on Taxation
under the auspices of the Whining
ton Civic Association. Every one
present was impressed by the lectur-
er's forcible explanation of taxation.
Last nights meeting was the first
the association has held since sum-
mer Professional and business men,
Socialists, and even a representative
from the Sigle Tax colony, at Arden,
made I'D the audience. The meeting
was presided over by H. II. Ward
who. in g few words. introduced the
speaker of the evening. Mr.. Purdy
opened mis- address by saying that
while the Civic Association had TO
deal with charter making, he was go
ing to sneak Of assessment and tax
alton. a subject he had studied lor
years.
Mr.. Purdy then spoke Of the method
of assessment and taxation in New
York as being nearly perfect, ana
while the method there was too cum
bersome for city of this size, MT
Purdv thought that some of the prlncl-
nal points in vogue there couiu pe
used to advantage here. announcer
subject dwelt on by Mr.. Purdy III con-
necfion with the assessing OF prop
erfv was the need of having some
one with the necessary executive
mower appointed by those VINO are
elected nv the people to do the work.
Tbis man could be the chief, ana II
would not require all his time TO at
fond to the question in this CITY, MI
Prrdv said. There should be at least
four assessors. appointed unoer civil
Mr. Purdy thought these should DC
Maid an amount that would ehaDl'
them to live comfortably and the
nosition would be theirs as long as
they did their duty. Each assessor
should have one clerk good way
Mr. Purdy stated. would be 10 al
low Council to control them. lnel
last there should be a revleWht
board or board of appeals Oh I"'
men. .,.
in New York, Mr.. Purdy said the as
sessment there is based on the rea
value of property, which is reckoneI
on a basis of 25 feet front and lO'
feet depth. This is what is termed
unit and its basis is the rental value
sales, mortgages, etc.
MIR. Purdy said the New York plai
included the publishing OF a map .
each section of the city. showing IN
lots and their units together with IN
assessment. These are sold for s
Another feature is the publishing
the assessment list at % cent.
The speaker then dwelt on the as
sessment. He said that all figure
are comparative. Property on a col
ner where two rental business street
intersect is assessed higher than proI
erty on an inide lot. All units al
based on lots that are on grade
Some lots may be covered with a wa
of stone and in that case the assessc
must approximate the cost of the II
moval of the stone.
Considerable time was taken by NJ
Purdy i'm explaining a map used
New York for ascertaining the valui
ton of all lots. This consists of a ma
of sections of the city with the stree
and lots all marked Mr. Purdy sa
that with such a map on the wa
and some of the lots assessed hig
citizens would inquire into il. The
while talking of the assessment of Il
lots a price agreeable to all wou
finally be struck on one lot. Fro
then on the work Of assessment wOu
be easy he said.
The question of ascertaining II
unit by securing the number
square feet in a building Mr.. Purc
though more practicable than by Il
cubic measure. In connection vii
this he said photographs of variol
types of buildings are obtained al
on them is marked the cost of erec
ing together with the unit.
Mr. Purdy also said that it was
hard matter to keep pace with the :
creasing and decreasing values, givil
several illustrations. In conclusion
said that he believed in the full a
sessment. but if it is not possible
the appointed boss" say what
shall be 60 per cent or whatever
may be. Mr.. Purdy then closed
saving that it would not surprise hi
il the people got good results out
the system now used here, saying
was amazing what good results
get out Of our bad systems.
Several of those present then ash
questions of Mr.. Purdy and at I
close he held an hours conferen
with the members of the charter Co
mission. As Mr.. Purdy came he
without any recompense he was CIV
a rising vote Of thanks.
]
.ropF APPROPRIATE.