New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1914-12-06
Advisory Council Urges
Redress Through Legis-
lative Action.
MANY INSTANCES
OF INEQUALITIES
PhiIipstown Assessment OF
S6S,S03 Increased to
S3,030,203.

A subcommittee of the staff of ex-
perts of the Advisory Council of Real
Estate Interests last summer made
very complete investigation into the
assessments imposed upon the city's
aqueduct property in the counties OF
the state outside of greater New York.
As a result of the work of this COM
mittee the advisory council has con-
cluded that il would be wise for tax
payers to endeavor to obtain through
the Legislature a more equitable as
sessment upon such property.
In order to be thoroughly advised
upon this question. William p. Burr. q
member of the board of counsel of the
advisory council and former Assistant
Corporation Counsel of the city, has
prepared comprehensive brief rela-
tive thereto. Because of Mr.. Burr's
knowledge of taxation problems and his
wide experience in the office of the
Corporation Counsel. IL was considered
that brief prepared by him upon the
legal aspects of this question, as we'll
as his advice. would be the best that
could be obtained in the city" said a
member Of the advisory council yestcr-
day
apparently there - a very gricvous
injustice done to the City of New York
by many of the upstate towns through
which the aqueducts of the city pass in
assessing this aqueduct property at not
only an extremely high rate, but also
including within the assessment the
value of the property on the surface,
as well as dams, and also aqueductS
ard tunnels beneath the surface, in
taking the actual cost Of construction
TO the city as a basis for the assess
ment. The increased assessment duo
10 this standard of valuation rises al
most as high as S30,000000, and con-
sequently makes a large item in the
tax budget oil the city.
There has been considerable legisla
ton from 1910 10 1901 relating 10 ex-
cmption from taxation of property be-
longing to the City Of New York stu
ated outside of the municipal limits
and used for the introduction and
maintenance of a water supply. The
general tax law Of 1896 took away this
exemption. which had heretofore ex-
listed by right OF common law. In 1897
tie Legislature restored to the city
such exemption from taxation, and IN
1901 the Legislature withdrew the ex-
emption from taxation and left mu-
nicipal property not within the city
limits subject to assessment from taxa
ton. exclusive only Of the aqueducts.
Consequently, 10 is evident that merely
the land through which these aqueducts
run is legally subject 20 taxation. and
rot the property upon II or the aquc-
ducts through it.
But within recent years il has even
been the custom for many Of the up
state towns TO charge a very high tax
rate on this city aqueduct property,
compared 20 the tax rates on similarly
L 80.
local taxpayers. For example, in the
town of Southeast the assessment OF
the city aqueduct property WAS in
creased Immediately after its acquisi-
ton By the City of New York from
800 an acre to 1912 an acre, with n
lesult that the City of New York, owr.
ing in that town in 1910 only l6ia per
cent of the total area OF the town. most
o. It acreage property lying outside of
Tie thriving village of Brewster, paid
nevertheless 45 per cent OF the taxa
ton of the entire town.
"In the town Of Mount Pleasant there
is a plot of ground. now included with
in the city's acoueduct property. that
Is assessed at an average Of $500 an
acre. but a year before the city ac-
quired il the rate was 500 an acre. In
the town OF Cortland the average as
sessment an acre is approximately 800.
while the assessment against the City
of New York is $i,3iS. In the town OF
Gardiner. the assessment was SIS "a an
acre, but after the City Of New York
took title to the property the assess
ment increased TO S275 an acre. In
Phillipstowp an assessment of S6S,S03
was increased to sS,o30,203 after the
city acquired the property. In the city OF
Workers the assessment increased from
$4,000 in 1913 20 $4,000, 900, in 1914.
The city owns 5 per cent of the land
and pays 50 per cent of the taxes in
the town of Kent. In the town Of North
Salem the city owns 10 per cent of
the land and pays 90 per cent Of the
taxation. In the town of Olive parcels
con,,,,., m cav. .H,,