New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1913-02-09
To Improve State
Assessment Methods

SCISSORS 20 change their ways and place
! assessments as they should be made
This accounts in a large degree for the
fear that the state may be forced to con-
tinuc to rely upon direct taxation.
But there need be little fear on that
matter as the sinking fund SURPRISES OF
the state have recently been examined 10y
james NJ. Cameron.
And Mr. Cameron h9s devised way
/ bv which The excess payments that have
been made for years to the sinking fund
/ for the states $l2SOo0.0o0 canal and ter
miusl bonds and N0.W0OUo highway bonds.
which have piled up a surplus of about
s2SOOJ0O0. will make 1t possible to remit
Q the direct tax for two and possibly Tor
some other years TO come.
! Governor Sulzer wishes 90 put an end
TO direct taxation as soon as possible.
"Wastefu expenditures deprive the
whole community of just benefits, taxes
enforced with Partially affect all classes
of the community harmfully, but an I'M
| just assessment takes from everybody
alike more than an equal share Of his
Just proportional payment and arouscs the
average taxpayer TO protest and often
/ leads him 10 imagine that eXtraNagant
and excessive tax burdens are put upon
+ him
In view of these facts. ! believe law
should be Immediately enacted giving the
Governor of the state or the Board Of
Tax Commissioners power to appoint a
sufficient number of competent tax Off
Gals to be called assessment ovcrsecrs.
| These overseers should not be from the
county TO he investigated. II they find
certain assessors have not properly and
legally done their work that their as
stssmeuts are considerably below those
OF similar properties in other counties and
that no just reason FOR such low assess
monts exists, the Governor or the State
Board of Taxation ought 10 have the
power To- suspend the eTinS assessors
The proposed law should also be 50
framed that such assessors should Doe
liable to a penalty Of $500 each, or, in case
of failure to pay that penalty, to serve
not less than one nor more than three
years i'm prison.
After one or two such convictions
every assessor who could not stand firm
10 his oath would resign.
Governor Sulzer has well defined ideas
on how the tax laws of this state should
be equally and justly administered. he
has already laid special stress on the iact
that tax laws were not equitably en-
forced. lie expects the State Tax Board
TO recommend reforms.
There should be similar, or rather uni
form. methods of assessments in all coun-
ties. and those rules should be well
known and we'll understood alike by as
SCISSORS and taxpayers.
Assessment methods should be pub
lie and the public should De encouraged
10 study and criticise the work of the az
SCISSORS. That would tend to put the
taxing officials and taxpayers upon
plane where they would have a satisfac-
tory understanding of one another. TINS
would cause every one 10 be willing, and
If unwilling could be compelled 20 make
their tax contributions promptly.
Commissioner Schwab has had long
public career. He was born on August H.
1876. IN. New Orleans He is "A son OF the
late Nathan Schwab. at one time Sheriff
of New Orleans and member Of the
constitutional convention of the state OF
lie was graduated from the old LOUISE
ana University now known as The Tulane
College, where he took his law degree in
1850. being the valedictorian of his class.
lie began the practice of law in New or
leans,
Mr.. Schwab was elected d Democratic
Presidential elector in 1854 from the I'd
Congress District of Louisiana.
on account Of IN health he moved 10
Chicago. Two years later he was APP
pointed bv the elder Carter II. Harrison
superintendent OF the water service oi
that city. Later resuming the practice
OF law, he was appointed special assistant
CORPORATION counsel of Chicago, and was
assigned 10 take charge Of the damage
suits growing out OF the big railroad
strike i'm 1894 He successfully combatted
the claims Of damages brought by the
railroads against Chicago.
Mr. SchWaD was elected 10 the Illinois
LEGISLATURE for several terms from what
was known as the nth Senate District
lie was the Trainer Of the bankers la
bility act. which did away with the DAYS
of grace on commercial papers. lie was
also the author Of other well known
measures. lie next became member OF
the Chicago Board Of Education.
lie is credited with having introduced
in the public schools of the country the
fire alarm system whereby the lives Of
so many children are saved through the
useful ire drills now universally prac-
tised.
Mr.. Schwab was the owner and presi-
pany, OF Lafayette. Ind, turning out M
teen thousand safes annually. Disposing
of his interests there, he came to this
city in 1901 where he formed what Il
known as the Schwab Realty Company