The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-09-05

u NuNtsDI 'OullNil WI w 10
tate Interests has prepared, a brief re-
sumo Of the investigation mo the af-
fairs Of New YorErctsy by the. legisla-
tive commission Of 1875, because the
conclusions arrived at-ty. this commits
sion may be OF interest to taxpayers
In the light OF the proceedings at the
Constitutional Convention relating TO
home rule for cities. and In view OF the
hearings upon the city's financial condi-
aion to b. held SSs senator Browns
legislative committee.
The commission a appointed by
Gov. Tilden May %, 1875. to devise a
paan for municipal government so as
10 relieve OF the mischiefs and
public burdens, both OF debt and taxa
don, under which they iaAored. VIII
lam NJ. Evarts Wa, chairman OF the
commission, while amork IT'S members
were distinguished mer IKE" James G.
Carter. william Attain Butler joshua
N. Van Colt, Siron Sterne and Henry
+. Dimock.
After "a years Investigation they
recommended thu establishment OF a
board OF finance for each c'ty' the EN-.
bryonic conception or our present Board
Of Estimate and ApporiionH1ent.
The two paramount evils IN the gov
rnmen of New York city at that time
ware accredited to the accumulation OF
an enol nous permanent municipal debt
and the excessive increase OF annual eh-
p~enditures for ordinary purposes. Inc
burdens sustained by taxpayers torty
years ago rave apparently been trans
fsrred to 1915 with but little dimlhu-
ton but when the present nuIhc'pa'
debt, less sinking FUNDS OF sssl'l'-'-
al. 04, with an annual interest chatse
Of $4,000 900, Is compared with sllS-
900. OOV, with an annual interest charge
Of 50, 0OO. 900. in 1876, the tax burden
Of that time does not appear as alarm
ing to US as 1t did to the members q.
the commission. Yet the magnitude OF
the city debt then was not as alarming
as was the rapidly OF its increase.
In 1sIO the debt of the city was
about $40, 600, 900. In 1850 1t was about
Az. 900, 900, an increase OF 20 per cent
In 1850 II was sls,000,o0O. an increase
a. SO per cent In 1870 1t was 49,
600, 600, an increase OF 400 per cent In
1876 it was swollen by siO,Ooo'ooo' an
increase OF SIS per cent. A..
In the opinion OF the commission the
excessive increase OF the annual ex-
penditures for ordinary purposes PoIhteu
toward disastrous results.
In 1916, when New York had a popu-
,ation of inward of 100. 900 and taNaole
property to the amount OF SSZ.ooo,oVV
h amount raised by taxation was
a3%<.SO2. with a tax rate OF u 4
mar cent. In 1886 the population IN
creased to 10000 and taxable prop.
erty TO 100000 900. with Oh
~sl.os5.l3o and a tax rate OF o
Of / per cent. In, 1850. with a popuIa-
tion of $4,000. the tax levy was
sa,3O.O s5, the tax rate being liz pei
cent. In 1860, with a population VI
$4,000, the tax leys was $s,Ioo,oo', AZ
increase of 500 per cent. over 1917 wh,le
thu tax rate was 1853 per cent. IN loi'
the annual burden was s23,36l,o'i com
polling a levy OF 21I per cent "hicI
amount did not include an existlnt
Aoating Indebtedness of some s2o'ooV,ou'
more. for which bonds were suose'
~uuently issued. In 1877 the tax rat
Vas 2.S7 per cent. of the amount OF
taxable property. IL,
AS a standard of comparison VIII
these earlier figures the 1899 tax lev!
and the tax rate are cited, the former
Sse,17g,794, the latter IA per cent
in 1905 the former being sl22'It2'bS4
the latter 1.67 per cent. In 1913 I'M
forme being sl5l.7s6,26s. the latte'
Isl per cent, in 1915 the former be
ing ~slb9.Ts7,337, the latter being Is
per cent. :.
With regard to earlier tax rates II
comparison with recent tax rates !
must be remembered that earlier as
easements were not made upon the ful
market values of property, as is bsin'
done to-day. In 1910 the amount o
ordinary expenditures was about Sl2I
for each inhabitapt, In 1880 about "
in 1850 about s., in 1877 about s2O
In 1899 about s27.s5, In 1910 abou
S34.25, in 1914 about s35.75.
The cause Of the increasing debt AM
taxes was ascribed by the commission
20 incompetent and unfaithful officers
Introduction OF State and national poll
tics into municipal affairs and to tn
assumption by the Legislature OF IN
direct control of local affairs.
In this last respect II Is interesting
to note thai practically the same rea
sons were Urged by this commission Il
1875 that are beiNs pressed forward a
the CONSTITUTIONAL Convention for HON
rule to-day. During the last session o
the Legislature II "e were las snecii
or private bills pAssea'out OF a total o
729 bills passed. of the sos acts passe
in 1870. 212 were acts relating to elite
and thirty-six to the city OF New Yorl
with "A still larger umbe TO Brooklyn
These 212 acts occupied more tina
three-fourths of the 1900 pages of tn
laws OF 1870, so that .city officials wer
bewildered even at That date by III