New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1911-02-20
Legislation Recommended.
The report continues as follows:

We strongly recommend the appointment
of commission which shall be clothed
with ample power and authority TO study
the entire question in all it's bearings and
report the result of it's findings and recon-
mendations TO the Legislature for its ac-
ton. We should be inclined to broaden
the. scope OF this recommendation SO as to
include the entire subject OF taxation in
this state but for the fact that the subject
OF taxation Of personal property is OF more
pressing necessity at this time and we be-
lieve a study OF the subject should not be
complicated with the consideration of other
phases of taxation, further than is neces-
sary to effect solution Of the problem.
The report discusses the differentiation
and inequality of assessments which
prevail in practically all parts Of the state.
Stress is laid on the fact that il seems i'm
possible TO get just equalization OF the
tax burdens as between different towns OF
any county. This condition frequently leads
to appeals to the state board by aggrleved
towns, a proceeding which involves a great
deal of work and large expenditure. In dis
cussing this matter the report says:
II we are to undertake to remove the
Inequalities which prevail In the distribu-
ton OF tax burdens as respects the taxa
ton OF real property we must apply the
remedies which will eliminate the causes
producing such conditions. We therefore
recommend:
First-That rule of equalization he pre-
scribed by law and be required TO be FOL
lowed by the boards Of supervisors or other
equallzing boards in making county eauali-
cation The rule should require that the
ratio or percentage which the assessed
value or the real property i'm each tax dis
uict bears 10 its full value should he es
tab.shed upon proper inquiry and investi-
CATION. The evidence upon which the Der
cent2ges Tor the several tax districts is
determined should be preserved and The
table OF SUCH percentages, employed IN
making the equalization. should be pub
llsned as q part OF the proceedings, thereby
giving publicity TO the action of the board
Second-There should be established a ~
adequate and efficient system OF superyisIon
of assessments. Under our present system,
supervision Is largely advisory. and no AIDE.
quate authority is vested in the State Tax
Commission TO compel compliance with the
requirements of the statute In resnect 10
making assessments ~
The members o. this board are moi we'd
oeu 70 any particular form or manner Of
supervision or method TO be employed in as
certaining the necessary facts but believe
that system or county supervision undar
the direction of the State Tax Commission
would best meet the situation and REQUIRE,
ments In this state. Each county sbouId
have supervisor OF taxes, appointed bv
the state Board of Tax Commissioned
upon competitive examination who would
he under the direction of and answsra hle
TO such board and be removable by IL for
cause.
The alternative of this proposition would
be To have certain number OF superyisors
appointed by the State Board OF Tax Corn
missioners for the state at large, their
duties 10 be performed under the direction
of the board. We see no objection TO this
plan. provided a sufficient number Of SUI
pervisors could be appointed TO do the work
efficiently.
We feel confident that the establishment