New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1915-01-19
No Patronage Issue Should Hamper
the Governors Tax Reforms.

II Controller Travis can sustain the argument
he advances against Governor Whitman's project
10 create State Tax Department-that II would
he more costly and less efficient than the present
method of assessing and collecting indirect taxes
through his department-his objections VIII nave
weight. Unless he does sustain that point MS
antaconism will be entitled 10 no consideration.
In 10 date it appears to be based on a desire to
hold for his own apportionment the numerous TAT
places which this work provides and which have
formed the chief source Of organization patronage
in recent years.
Controller Travis as The Tribune has pointed
out has differed in no particular degree from his
Tammany predecessor in clinging to the practice
Of appointing political workers TO Office. His
present course therefore. presents the appearance
of fight against adjustment or transfer from
his hands Of the spos Of Office. That position
cannot Justify itself 1t is bound to react on him
and on the party which nominated him and put
him in Office.
The tax-evying functions of the state are m a
nuddle The Tax Commission has had some
earnest and conscientious members, but never
has it been q body Of experts or had under It the
requisite machinery engineered by experts. 1t has
not complete charge of the levying Of state taxes
nor sufficient authority over the adjustment and
equalization of local taxes. Its powers and duties
represent a non-scientifc growth over a period
of years. which has worked out, perhaps, as well
as could be expected. But that is not well enough.
The Controller is primarily and chiefly an
auditing officer. State Auditor would be suffi-
GENTLY accurate title for him. It is an anomaly
that there should he vested in his Office power to
levy taxes Of any sort. That duty ought to be
performed by the Tax Commission or Tax De
partment. as Governor Whitman proposes TO call
the reorganized body. II ought to handle general
corporation tax assessments as well as the special
franchise tax assessments which it now handles;
in fact. it ought TO handle all taxes where there
is question Of assessment or assessable value,
leaving TO the Controllers office, if that be the
chosen agency, the duty of collecting the taxes
thus assessed.
Obviously this change from the present system
tends 10 detract from the power and dignity of
the Controller. The people of the state don't care
a rap for official power and dignity which reside
where they don't belong. The Governor is pro-
posing change which is desirable in that it is
in accord with the best experience Of other states
and has the sanction of recognized experts in the
taxation field. 1t offers a prospect of much
needed efficiency and the production of more rev.
enue for the state
If Controller Travis can make against
the proposal on those lines alone the Legislature
should pay heed TO him. If he is making a fight
10 retain places on the payroll for organization
workers the Legislature should pay no attention
20 him. There is no more reason why workers
for the Republican organization should be main
tanned by the state than there was for keeping
Tammany heelers at the expense Of the taxpayers
The taxpayers last November expressed their
opinion on that.