The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-10-09
THE NEW CONSTITUTION.


Mr. wickershsm Reviews the Tax
Article and the Provisions as to
Labor snA Industry.
To rHE EDITOR or THE SuN-4Sir: The
new tax article included in the re-
vissd Constitution was directed by the
convention to be submitted to the peo-
pie separately because It inaugurates
. new and different system Of taxation
from that which heretofore has pre-
vailed. Therefore 1t was thought that
the people should have an opportun-
ity { pass upon It without regard to
the other provisions Of the Constitu-
ton. It provides in the first section
that the power Of taxation shall never
DO surrendered. suspended or con-
tracted away except az to securities Of
the State or a civil division thereof,
and that hereafter no exemption from
taxation shall be granted except by
general laws and upon the Affirmative
vote of t%wo-thirds Of all the members
elected to each house Of the Legisla-
ture. The first Of these prohibitions
~ designed to prevent in the future
such Legislation as the secured debt
law, under which. upon payment OF
one-half Of 1 per cent. of the face
value Of certain bonds. the State
agreed with the owner that they
should forever be exempt from fur
Their taxation.
That the power of the Legislature
to exempt property from liability to
taxation In the past has been greatly
abused IL demonstrated by the figures
reported to the convention by the Hon.
Martin SAKE, chairman Of the Taxation
Committee. which showed thai the
total assessed value Of real estate in
the STATE. exclusive of special fran
chises. In the year 1914 was $10.61b,-
ST., 0Se, OF which real estate of the
asses&ed value Of : 1877 ,15S, 1892. or .2.3
per cent. thereof, was exempt from
taxation: and that Of the property so
exempted 1875 per nj was owned by
the public. and property of the as
sessed value Of S654.4s6,S SIG, or 27.5 per
cent. Of the total Of exempted
real estate, was property owned by
private corporations. associations and
individuals.
The new article does not prohibit
the granting Of exemptions in the flu
ture; 1t provides that no exemption
shall be granted. except % by general
laws and 90 upon the affirmative vote
Of two-thirds Of all the members elect
ed to each house. Section = provides
In the first place that taxes shall be
imposed by general laws AMI for pub
lic purposes only: next. that the Legis-
lature shall prescribe how taxable sub
jects shall be assessed. and shall pro-
vide for officers TO execute laws relat-
ing to the assessment n collection Of
taxes. Notwithstanding the provision.
in another part Of the Constitution re-
curing city. county. town and village
sfScers to bs chosen by the electors
Or some Of the authorities of such civil
divisions; and finally. the Legislature
u required 20 provide for the super
vision. review and equalization VI as
sessments. Section 3. however, excerpts
read property from this latter provision
by requiring that the local authorities
continue to ASSESS II. The Legislature
is required to establish TAX districts
for the assessment Of real property.
none of which, unless IL be a city.
shall embrace more than n county,
the ASSESSORS therein to be elected by
the electors Of such districts. or APP
pointed by such authorities thereof as
shall be designated by law. The Leg
islature II authorized to provide that
tr1ct shall serve for all the lesser tax
diAtricts within It's boundaries. but no
such tax district larger than "a town.
Except Q city. shall he established until
the Law providing therefor shall have
been adopted by a vote Of a majority
VI the electors voting thereon in such
proposed district. II al election for
which provision shall he made by law.
These provisions. coupled with those
In tho article or county government.
enable tho Legislature, with the APP
prevail OF the electors of any county,
to secure to such county an improved
form OF government. and a method of
levying and collecting lakes which
will eliminate all confusion. uncer-
tainty and consequent loss resulting
from the existing somewhat chaotic
conditions. At present the same prop
erty In a given county may be, and Of
ten Is. assessed at totally different val
uations for the purposes of taxation
for county purposes, for village pur-
poses. for school district purposes, or
for special fire district purposes. No
uniformity exists respecting the i'm
position Of AXE on the same property
within the same county. The assess
ment OF personal property exhibits
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