New-York tribune., 1915-03-28
"UNSPEAKABLY Barr
Yonkers Opinion on the A..
Tax Bill.
To the Editor Of The Tribun.

Frank L. Polk, Esq, the Corpora.,,, N
OF the City Of New York, cone.,,,, nss
introduced By Assemblyman srI,, ~
Mr. Polk describes az bill wh,e,
protect the City Of New York Fra
taxation. although ostensibly the hin ~
to all municipalities. "s
For ssventy-fve years New Yo,k r,
been a beggar with outstretehsd -
Letting aims from the rest Of the ,,,,
it in supporting and maintaining "A.
supply system Of It's inhabitant,
Any owner Of property who sv,a..
payment Of the share Of the tax burd., :.
hat property ought 70 bear shifts N,
TO the owners Of the othsr property /, n
tax digtrict. More than that, an exsrr.,.I
a tax district shifts the burden for lo,,I.
alton upon the other owners in tba, A..
but the shifting continues IN tbs .L,,-
tbnt district in the tax burden Of II. go
upon the other tax districts in tho ,,..
and, further, the distribution eon,,r,.
shifting the share Of the county in -.
burden Of tho state upon the other eop,.
Of the state.
Ultimately. therefore. every homes =.
payer in The state pays his share Of n. =.
which the City Of New York unjustly ,,i,,
The following is Mr. Polk's plain,we y,
for charity:
zone might suppose IA, beesus. y,,
York City Is carrying ou, great and r.,,,
sary public work, in supplying million, i,
people with a pure and plentiful suotl7 =
water, that there would be no dispos,io. !,
penalize IL for is efforts n this direction,
p OF course, the water supply system o. =.
CITY OF Now YORK is a great and nees,s,
public work. 50 IS the water supply sy.,.
OF every other community .n the safe IN >,
portion 20 the population. None of ~,
+ q. KS or receives aid in maintaining its r,,,,
. tive system.
/ But wha, justification is there for The 2,
of the word "pena.izing.' when all tia,
done is to deal with the City OF New Yy.
on an equality with other property cus,,
i who are assessed no, only FOR the land i
for the structures upon the land?
The Smith bill expressly provides ,aat:
"All lands heretofore or hereafter T.
ouired for the purpose Of a water su,oly b
any municipal corporation within the hrb
or boundaries Of another municipal eorpor
ton shall hereafter be assessed and taxed &.
the value Of said lands, exclusive Of all dar,
aQueducts and other structures and ven
Necessary FOR the purpose Of water suppl
And ye; Mr.. Polk calmly asserts that:
"The bill makes no at,emp. to evais A.
: Just obligation Of the Ci.y OF New York !.
provides that the city pay taxes in he a-,
manner and 20 the same relative amour. o
other taxpayers N upstate districts"
Would he City Of New York pay r &,
same manner" as the farmer, Who is sssex.
for his house. his barn and outbuidihg =
a. the manufacturer. who IS assessed for Is
factory buildings, or the freeholdeT, who
assessed for his iGellng?
4 Mr.. Polk must have very strange sea9i
equality il he cannot see the difference y
tween assessing tho property Of other or
ers for structures upon the land as well .
the land and assessing the City Of Nev Yw
for the land owned By it exclusive o. q
structures.
l. And why should the Legislature show Ia
discrimination to the City Of New York! h
supply Of water for the people OF the City
New York is a strictly business propos "a
and must be conducted on a strictly bUsrsl
basis. Those who are supplied with wax
must pay what ID costs 70 furnish the sufP
( A necessary element Of COS, is the tax 20 ;
paid on the plant.
/ But Mr. Polk makes 10 reference vha'',
to the nasty little Joker in the bill Hs
it is:
"In the valuation Of said land' the s"es'''
shall treat all lands flooded By the eonsiTs'
/ ton Of dams, or used for the purpose Of sia'
ing or impounding water therein, as land %
under water, but in 10 event sasll the yilai
tom thereof for taxation purposes eIe,s
the average rate OF valuation per acre .
/ taxation purposes Of improved acreage 'ne
similar in character and location IN the y
mainder Of said tax district"
/ Just see how this works as sn example
equity and equality. Hilly.ew ReseUen
cupies over l63 acres. Il IS about SW ~
south of YOnkers Avenue. the great eross's'
! thoroughfare which connects the CW
Yonkers with Mount Vernon, and thence "
the central and eastern sections OF Ne'tis
ter County. Il is BOUNDED on the west
Central Avenue. which is a state highn
and on the east by Kimball averue' ~hNi
the great thoroughfsre running nortn |"
south in the eastern section Of the Wv
Yonkers Il IS in the heart OF poNlon.
the city which mas shown most marvsn''
rapidity of growth in recent years. ,
There is now pending proceeding !" :
laying out, opening and widening Of -
ton of the land forming .hc eastern eia''s
ment Of the reservoir. In presenting .
claim for damages before the commisson.
on appraisal, the City of New YORK. |"
Corporation Counsel. offers testimony W
city lots right there are worth Sl'o,o' :.
therefore for the land taken II should oeP'
Il the rate of 55 cents a square foot
And vet Mr.. Polk seems 10 JUSTIFY the ~
vision in the Smith bill shat this very %
with city lot valuation OF 50 cents sqC'
foot. according 10 the contention OF inc =.
poration Counsel Of the City o. New II"
should be assessed for the purposes OF "i
ton "at the average rate OF Valuation
acre" Of all tracts in the City o. iohse,s'
cannot think how tax legislation eoHiG
90 reprehensib ible in principle; no" u cow
made more defiant Of the true spirit OF e4''
i:v: how Il could be devised to be m''t
conflict with the trend OF thought 9ES..
exemptions. Il is certainly lnspeasalD,,y, ,,,y =
MAX COHEN
Assistant Corporation Counsel Of the ''P
Yonkers.
Yonkcrs March 2J. 1918.