The sun. [volume] (New York [N.Y.]) 1833-1916, 1911-02-20
THEY STICK TO PERSONAL TAX
STATE TAN BOARD THINK 1T
COIID M EQt Allied.
Would Like to Have One OF Those Conn
missions Appointed To study H-AIso
Have plan for EQuali,inE Realty
TaH WIN Extension Of Ci,il Service.


Have a plan for EQuali,inE Realty
TaN win Extension Of Ci,H Service.
Mayor Gaynor believes that the city
would be benefited il the Legislature
would abolish the tax here on individual
personally. The State Tax Commission
ers apparently disagree with him as to
the desirablity OF abandoning the per-
sonal tax or else construe the proposition
differently. They say in report TO be
submitted TO the Legislature to-day that
taxable personality in the State is at least
equal in value to taxable realty. while the
tax collected on the former is but a small
percentage of the tax on realty. They
admit that it now falls unfairly on small
holders who are not astute enough to
escape 1t. but the report goes on to say:
our observation is that tho proposition
to wholly abolish the axatiou of personal
property and place the burden upon real
, estate only meets with the approval OF the
single ia xers and persons whose holdings
are 40 largely in personal property as COM
pared with their holdings IN real estate
that they would he personally benefit
II Ia Ses on personal property were abolished
The great mass OF owners Of real property.
4
opposed to the imposition Of all saS burdens
upon real estate.
There seems to be no Jus; reason why per-
sonal property which requires very much
larger expenditure of moneys raised bv
taxation for It's preservation and proter-
ton than does real estate, should not bear
u fair share of such tax burdens. A n
matter of public policy II would be in
| tnitely more advantageous TO the general
welfare OF the State 10 encourage home
| building ny partially eXempt,ng the home
J from taxation and Corrospondingly in
creasing he burdens on personal property.
! than to increase the burdens on the home
to enable personal property to escape taxa
| ton.
| u is our belief that the ISOLATION of this
! question lies in the proper classiiCatiCn n
| OF personal property and taxing It at u
| fixed rate. making the rate dependent
upon the character Of tho property taxed
In other words. make the rate according x
| TO classification. dependent upon its nature
and character. but make it uniform for
each class throughout the entire State.
We believe that the amount of personal
property which is driven from the State
on account Of the administration of our
General property tax law in the assessment
thereof is negligible quantity.
What We need in this State ia equality
IN the taxation of this class OF property
equality ia the sense that each class OF
rcr."nal property shall be taxed upon the
same basis throughout the entire State
he rate of Ia axation should not he high
but It should he uniform. and when II is
| made uniform and reasonable the motive
| for removal or change of residence TO evade
taxation will be- largely eliminated.
| We strongly recommend the appointment
Of commission which shall be clothed
| with ample power and authority to study
the entire question in all its bearings and
report the result of its findings and recon
mendatons to the Legislature for its action.
| As to equalization Of realty assess ments
the commission recommends that a iixed
rule be imposed by law on county super
visors bv which tax and full value snail
be in the same ratio in all the tax districts
of the county. This the board thinks could
be enforced by supervision in each county
| by representative Of the State board, a
State supervisor. salary not specified. or
| If not 80 m.fnysas one for every county
AZ least enough Of them. with general
! Jurisdiction. TO do the work that the
sixty-one would preferably he employed
to do. These figures re given Of assessed
valuations in the State in 1909;
Real estate e................... 50 .6s as 4si 4,
| Personal. SS55 s,s 90 ~
! less amount no, ia,
able locally for
state purposes AL Oman
s'iys. go "
Total OF real and personal assess
ments .... os2l $50 55i ~
! Increase over l!Hs IN
real estate sl4g 2-Ss:S-I
Inrrcase over Iyns N
| persona prop-r'' s.Has go 97
Total Increase ....... i5S.au' s;1cl
Property exempt from taXation for 1910
was $l.7ss.oaj. 7i6. an increase over 1903
! of $1i.34io13.