The evening world., 1919-01-04
ASSESSORS IGNORE PROPERTY OWNERS,l
Who ALWAYS LOSE, SAYS SP|TzEI

Taxes and Assessments, all busy of-I
ficials by virtue Of their own offices;
ana h. would b7 interesting to lcaruI
how many meetings uf this Board OIL
Revision the first two named hav1I
been able to attend and what lengthI
of time they have been able to giveI
To q study Of the matters before then1,
The individual who places the charge
upon the property sits IN judgnneHt
Of his own act. and when the matter
is appealed you find that the sarlel
man advises the Appeal Board ir|
person or by memorandum. That i1|
a near approach TO nonsrehiesl aov-
ernment in a democracy.
I'm 1910 the late Mayor Gaynor re-
moved the entire Board of Assessors
because Of what appeared TO him 70
be Coilusion between that board ana
a certain. assessment lawyer in tho
matter Of making excessive awards
for damages.
AN aggrieved taxpayer has no
remedy under common law, but Is ex-
prcssly limitcd 70 whatever remedy
tho Charter provides. II Is OF the ut
most importance 10 the taxpayer that
the members appointed to constitute
the Board OF Assessors should be men
who will devote moro than few hours
of their office. and equally important
that they must not nullify the provi-
sons OF the law under which suoh
functions arc operative.
"Thc total cost Of Improvements Is
always known to the Board of Asses
sors, because the assessments so far
have mover been levied until some
months after the completion OF the
work and It's acceptance by the city.
Considering this circumstances, It
would prove rather enlightening to
the public to he told why in many
cases and specifically in the below
mentioned matters the Board of As
SCISSORS rasscssed--assessed moro
than tho aggregate amounts OF uch
certihcates'-thus providing fertfe
field for the activities CT these as
scssment lawyers
THREE SPECIFIC CASES OF
ovERcHARoiNe.
And Mr.. Splitter produced thess
figures:
nte~ CN-,nod Amu@s rDos.s
No rsSr1isa 17sS Tr,mop, '''' ~
sisdins s S''a, 9i,. .,,oS.snu Ma,.s,lS usszss
Farms Road.
ms and paving .ss.iso7o eos.a,sSs e.ISzse
a ave. '' sewer. eos.,SsOo Io53.asaso s7.r.Lss
Amount knowingly orsr,sse,sed. i.tIsN
Even IL no objections had been
fled in these matters" went on MT.
Splitter. "theSc over charges wouid
have had to be eliminated, because M
assessment can be confirmed at an
amount more than the actual cost OF
each proceeding. This is Just where
the activities OF these assessment laws
yers come in. Knowing Of those over
charges and knowing that reductions
must be made, they arc sure OF theiN
fec out Of the pockets of the unsus-
pecting taxpayers before they start.
The basis Of their charge is tho diner.
enes between the amounts advertised
in the official assessment list and the
amount finally eonfirmed; they cam
not lose.
However. you must not be undcx
the impression that these three caseo
are the only ones. There are others
but only a thorough investigation by
mon who know the system (and vino
will not be satisfied with superficial
explanations by the man who waa
once described by an outraged tax
payer as "a man who could commit n
crime and make you believe he did
an act Of charity) will unearth them
Furthermore do not console your
self that this Is the only manner dn
which the taxpayer is manhand1eds
Perhaps the Board OF Assessors wou1d
care 10 explain why in largo trunk
sewer in the Borough Of the Bronx
part OF the cost was placed upon tho
city IN absolute opposition OF ths
Board of Estimates resolution au-
thoriMnE the Improvement, having for
ITS effect tho creating of a low charge
on private owned property and treb-
ling the charge on city owned props
erty. In this particular proceeding
the overcharge on city owned prop
erty such as schoolhouses, flrehouses
and parks amounted to over $15,o00.s