New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1914-07-05

Of the aggregate assessed valuation.
The two old sections, not far from the
brooklyn Bridge, showed the largest
decline in the aggregate, these sections
being reduced nearly S3,000,000.
In the Borough of Queens every ward
showed some gain, almost all due to the
erection of buildings. the total gain for
the borough being s10,50OO00
In Richmond the two most densely
populated wards showed slight de-
crease and the other three waris
small increase, making a net gain OF
$3.50, 900.
In order that those whose property
is stationary or declining in value shall
not pay more than their share Il ~ Just
as necessary TO increase assessments 10
actual values where values are rising,
as 10 reduce where values are falling.
Every effort will be made to establish
equality on the basis described by the
law as full value"
One of the leading principles of this
administration is the analysis Of every
official act and the publication of every
detail in such form that every citizen
may determine for himself the wisdom
Of the act and whether or not its per-
Torrance is efficient. To an extraordi-
nary degree all the work of the Tax
Department is subjected to intelligent
criticism by A large large number OF
people. There are over half a mill
ion separately assessed parcels of real
estate in the City of New York. The
assessed value Of at least fifty thou
sand parcels Is examined by the owner
or his representatives and compared
with the assessed value of neignDoring
parcels. In this examination the as
&c. Loo az nm mil linn
cells is subjected to careful scrutiny.
Besides this, every parcel is under ex-
animation by the owner when he re-
ceiyes his FAX bill. On the average
therefore there is examination, COM
harrison and criticism OF the assessed
value of every parcel of real estate IN
the city at least three times by as many
different persons.
II is the purpose Of the Tax De-
partment to use this vast army OF crit
les in the most effective way for the
common good. The old heresy tn1t
still persists in so many places, when
regards the assessor as an enemy ana
which leads assessors to view pubic
criticism with doubt and suspicion, IS
ended forever. This Tax Department IS
M longer in the position o. a regiment
in hollow square, with bristling bayo-
nets extended toward the taxpayers. 1t
no longer carefully conceai5 everything
from the taxpayer but the maj total
assessed value. Every assessment T., IL
aralyzed into its component parts. Inc
Ind value is shown separately, and the
manner of computing the land valua-
ton of each parcel is displayed in such
manner that it can readily be under
For the purpose Of analysing land
vsinstion the department will publish
again on October l next series OF
mans showing the value front loot
for lots 100 feet deep of lots on every
side of every equare throughout the
fve boroughs of the City Of New YORK
The unit values TO be puoisheo on
October / will be the tentative Vaiues
fxed BY the Deputy Tax Commission
ers. There will be opportunity for
persons interested TO study the maps
and then make application TO the COM
missioners for review.
Unfortunately an erroneous notion
still persists that a taxpayer must EN-
ploy lawyer or real estate expert to
mediate between him and the Tax De-
partment. Nothing could be further
| from the truth. While the department
welcomes the assistance OF well IN
formed lawyers and experts represent
ing taxpayers, every taxpayer can pre-
sent his own case, both before the ten
tatiye assessment is made and 10 the
Tax Commissioners after October i II
the tentative assessment is unsatls-
factory 10 him. The Tax Commission
ersia are especially glad TO attend TO the
complaints OF persons who may be az
grieved who present their complaints IN
perEon. The commissioners feel then
position as judges and not advocates OF
the assegsed valuation when persons
sppear before them who are not cx-
pert in presenting their case: The
more expert a person may be the less
zssistsnce from the commissioners APP
oesrs 70 be required. When the fullest
co-operation is secured in advance OF
the assessment and the Tax Depart
ment makes the best use Of all in
formation obtainsblc, the asscSsmenta
will be regarded as 30 nearly conclu-
siye az 10 actual value that the number
Of applications will be reduced TO q
minimum -,
An arrangement has been made with
the Law Department 10 certify TO the
Tag Department the price paid for any
land bought IT private sale; also .
cory Of the record Of all testimony
. oven By experts IN condemnation pro
ceediBgs. The testimony o. experts H.
theEe proceedings will then be com
psred with the testimony Of the same
or other experts In proceeding for the
reduction Of assesscd valuations.
The making Of personal ssscEsmcnts
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