The sun. [volume] (New York [N.Y.]) 1833-1916, 1914-06-14
VESTCHESTER'S new
, TAX LAW INEFFECTIVE
Research Bureau Shows That 1t
Will Be Expensive and DIFF
ficult to Administer.

U.stchester county is rejoicing over
,,e signing 10y Gov. Glynn Of a meas
ure which gives the county a new tax
,,v supposed to relieve 1t from the
chaotic conditions resulting from the
o,d tax law and the old special acts
under which Westchester county taxes
uore collected. In the midst of the re-
,cicing the Westchcster county research
hnreau has dropped a fly in the ONT
mont by pointing out that, while the
nav law has some good features, 1t
,Il not do what 1t is supposed to do,
,,,, an the other hand will be very ex-
,,rdye and difficult to administer. The
bureau declares it supported the meas
ure while there was hope OF amending
/, hut that when such time passed and
tho bill came to the Governor for his
signature the bureau opposed 1t.
one OF the good features OF the law
nrovides for the making Of tax maps
n, the county by means of which prop
erty may be identified and assessed and
another Is that twenty-five receivers Of
taxes In various parts of the county
ness days instead OF for sixty or ninety
DAYS az heretofore. The research bu-
reau says. however, that the tax maps
will cost the county not less than $780,
900 and that the correction OF them will
he expensive, for there will be nineteen
such maps in as many places TO be cor
rected by nineteen amateur map maxi
ers one official map maker il recon-
mended aud one master map from which
copies could bee made.
Among the principal objections to the
new law is the great cost Of admins
tratlon Nuety-iive salaries are pro-
yided for, divided among nineteen SUI
pervisors for the various communities.
nineteen receivers of taxes and 1fty-
seven assessors. There will he nineteen
town offices. TO be maintained with
furniture and fixtures. stationery, tele-
phone bills, clerical help. and what not /;
and new law enacted this year EN-
powers the town board to authorize
town officers to buy whatever they need
} for fitting up and administration of such
Offices including even automobile hire.
Further fault is found with the new
aw because 1t names no specific plac,
at which taxes are to be paid, nor does
Il attempt to unity all taxes for on,
year IN one levy and on one bill. Their,
ia provision that II a taxpayer will
Me notice stating his name residence
post Office address and description o.
:. the premises taxed with map number
or other designation he shall receiv,
duplicate bill. The act does not pro
vide, however. that the bill shall con
uln such Information as the valuation
Of ones property. the amount of take
70 be raised, the tax rate, date of ma
turlty of the tax and information con
cerning penalties. Methods OF compel
ling payment of taxes are declared to b.
Just as poor az in the old law.
The Municipal Research Burea
points out that no provision is made 4
the new law for trained officials to ad
minister the law: no provision is mad
for county conferences of tax official
TO secure uniformity OF methods. form
and reports and general administrative
procedure, and new complications ar
added that make 1t difficult to bel!ev
that efficiency OF administration wi
be increased through the working O
the new law.
1t Is suggested that the next Legisla
ture may be prevailed upon to max
\ amendments which will correct som
OF the bad features of the law befor
II actually goes into effect