The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-01-04
state Tax Commissioner Re.
seuts Criticism Of Methods
of His Board.
STATE BOARDS POWERS
/ s. Schwab Says They Would
Have Been Enlarged But for
the Local Department.

,,irv criticised by Lawson purdy.
,,ssiden, Of the Department OF Taxes
and Assessments. in an article printed
!, Tur SrN last Sunday. MIR. rurdy
animated in that article that State
revenues from counties outside OF
,ho.e embraced by New York city could
no largely increased IL the State Com
rissioners would stimulate the ac-
',,;ty Of the state assessors. MIR.
schvab comes back with the statement
,ba, Mr.. purdy is discouraging all taxa
,,cn other than that of land. and in
dlcates that the New York city Tax De-
n,r,ment makes one rule for this city
ard another for the state. This Is what
Mr. Schvab says:
Nv attention has been directed to a
statement by Lawson purdy, president OF
IN. p.partmcnt OF Taxes and Assess
m,rts OF this city. which appeared in THE
s.y OF sunday last and In which certain
statements were made of a nature such as
|, ...s:.;y aio Ia seeking the us. Of your
columns
Inc very general expression of hone on
his part as to the future may or may not
be assuring TO the owners Of real estate
ard the rentpaycrs Of the city that things
are not what they seem and that the we'll
N. lack OF confidence on the part Of in
,,s,ors In real estate are only passing
incidents. We express no opinion at this
time on these matters. because they will
likely receive the attention OF those more
closely in touch with local conditions.
We are here more directly concerned with
the references in the article to matters of
2 general and Statewide nature ana to tn.
very obl ious criticisms directed at the
STATE Board Of Tax Commissioners for
d.reciion IN duty. President Purdy after
these very general expressions OF hope
ard the astute observation that tn. pros
poets Of new rapid transit lines will tend
10 Increase values In the city. passes on to
devote most OF the remainder of his
statement to what he terms to be the
general fund" which he SAYS Consti-
'1tts more than one-ffth OF the city bud
g,t
Tax and ren;payers would probably
bs moro interested in observations 10y the
gentleman on the details OF the other
ourffths OF the fund. which they must
contribute. but he dismiss.s Cat inn
portant subject with the reference above
mentioned to rapid transit aud it's posi-
hlities. This affords small consolation
IN the taxpayer. Attention IL drawn
N the necessary important interest Of the
city in State expenses. ard II is even sug-
rested with confidence that under the
will he exercised in connection with state
expenses. In common with every right
minded person We cheerfully join with the
President in the hope that n more accur-
ate and scientific basis shall he devised
for the control ~ state finances, not only
'or the sake Of New York city but In
The interest Of every locality
We observe In the next place tina, Mr.
r1-d, takes some degree of pride in tn,
act that personal assessments in tn,
'i'v ~ New York are made with con.
Siderable care Of late with the result that
a much larger percentage of taxes or
such property Is collected. While not re-
'us!nr TO accord to this gentleman com
msnia'.un for efficiency. which he re.
fuses 80 accord to the State Board Of Tan
comm ssicD,ers further on in his state.
'nent, We cannot. however. hut recall tina
~ lac years under the somewhat con
'inuous impulses given by him through
lsrsorel activity and through the instru
m-nt1l.tv Of the New York Tax Reform
Assoc! Z ion, which should lie called tn,
New York Tax Exemption Association
'ersoral property subject to assessment
by lo-al assessors has gradually beer
Nthdr2vn from their jurisdiction. Thi,
'act perhaps may account for the ex
remcv good showing which he makes.
In this connection. mention might b,
hauV - the licFedse IN exemption o.
house bod furniture and personal effect.
ACCOMPLISHED in 1871. and also the passag,
of the so.called secured debt tax ,exemp
'on) law passed in 1911. and which no
pony removed from local assessment a yer.
important class OF personal property bu
AZ the same time practically allowed
'ur'h"r exemption of property not In
GUIDED in the law but which as an sd
'hn.s'f1tive matter could escape urde
sich conditions. We see. therefore. tina
no; little OF the skill OF the prescH
commissioner in administration OF the per
soma property tax Is due to change.
70 Wit exemptions brought about throug
'ne extension OF the theory that persona
property Is not a proper subject of taxa
uoh' principal advocated by the follow
er OF Henry George.
IN passing we are wondering as to tn
reason Tor the very sudden and strang
concern Of Mr.. Purdy I'm this matter O
'ne taxation Of personal property. and 1t |
rent here that our justification for thi
e's'er'tnt seems to rest. because he take
Yccas'oh TO suggest that the secure,
uep, 'exemption) law can be made L
p'oauce a much larger sum II the Stat
Spi'c e, Tax Commissioners stimulate
n- Hssessors throughout the State {
sIeatNr activity in the assessment Of per
sJ IN. property and little further on h
e.s Ittle activity on the part OF tn
,a'e Board OF Tax Commissioners vii
Annually"
mere va have. rs suggested above. tn
,~~rpFlse In this remarkable statement
.a n,s surprise Is due, as suggested, to tn
. .aueh peculiar interest In the taxation q
~ .'sonaty, which he has for years sough
~ very way possible to have totally eN
SnWeo from taxation. II not In the who'll
IL 10 AZ least in the City Of New Yorl
~ aas expressed on very many occa
.s'a MS conception Of what no sometime
s.nt es tho "srotesque" tax. the tax wh!c
49, unequally and unfairly upon ind
vs,u' the tax which is Intricate, In
U'ea ana tricky. the tax which no pei
~ ~ outside OF an insane asylum need pa
p'operly advised. the tax which ther,
- tha rich man evades ana the poo
.Ia ah must pay: the tax which is II
,shiAcant in amount as compared with ii
"a amount of taxable properly, the Ia
n,,' - which has no justification In an
''upeT fiscal system.
Nc are careful 10 remind ourselves this
us present moment his concern
~. he enforcement Of a special law IL
IN AVIATION OF personally and not wit
~ "raled general property tax
,a,"on' We ask ourselves, however, VIII
4 c,., concern even with this so-called sp,
,.n ,a*, which may no presumed to be
Mw. ana hence, II after all persona
;,vDeNy should not he subject to an