New-York tribune., 1915-03-24

that New York City has taxable property out
side the city limits which needs protection
from the vsgaries OF local assessors.
This protection would have been afforded
by Assembly bill Introductory No. Ao2, which
was introduced by A.sembyman Smith on
January 2s last and which has apparently
been killed by commitment 20 the Assembly
Tax Committee.
This bill provided that:
"All lands heretofore or hereafter ac-
quired FOR the purpose Of water supply
system by any municipal corporation
within the limits Of another municipal
corporation shall be taxed at the value OF
said lands, exclusive of all dams, aque-
ducts and other structures necessary for
the purpose Of water supply and at a
valuation not higher than the valuation
OF similar lands in the immediate vicinity
within the tax district"
This bill makes no attempt 70 evade any
Just obligation OF the City OF New York. IL
provides that the city shall pay taxes in the
same manner and 10 the same relative amount
as other taxpayers in upstate districts But
il does protect the city from unfair and IN
tolerable impositions such as | have cited
and compels upstate assessors 10 respect the
rights and consider the welfare Of the tax
payers of New York.
II the Smith bill is killed in committee
that fact will serve notice on the City Of
New York that its rights are not safe in the
hands Of the dominant party in the Assem-
bly. If the Smith bill is killed II will show
that upstate legislators have a horizon no
wider than their local districts. and that in
Justice will be tolerated where the only VIC
tim is the City Of New York. The contention
ic a
commercial enterprise, and should be taxed
as such. cannot be sustained, as every one
familiar with the city's finances knows.
| appeal 10 The Tribune to lead the hght
for the five million people who must pay
whatever price is extorted from them Tor
their water supply. This city has no choice,
II must secure a pure and constant supply
of water, whatever the price. Every cent un-
Justly assessed against the city on its aque-
duct property is levied on the first necessity
of life. " the city cannot wage a successful
campaign on this issue, on what issue Will II
be more fortunate?
New York City has been generous to a
fault in helping the upstate counties to Sc
cure a 500, 900 highway system and still
more expensive barge canal. What is TO be
its reward for the millions Of dollars 1t has
poured into distant counties? Is it to be a
slap in the face when it seeks protection from
taxation that is really extorton?
FRANK l.. POLK,
Corporation Counsel.
New York, March 23,' 1915.
The state of facts here set forth is
unmistakable. The Smith bill, now pend
ing at Albany, simply provides that the
city shall pay taxes at the same rate ana
under the same conditions as other proper
ty holders in upstate districts.
Refusal to perform this act of simple
Justice will demonstrate to the taxpayers
and residents of this town precisely what
spirit is to be shown toward their interests
by the present state administration. Can
the Republicans at Albany afford to make
such confession. can they afford to con-
tinue a system deliberately devised to per
nit the robbing of New York City?