Evening public ledger. [volume] (Philadelphia [Pa.]) 1914-1942, 1920-11-24
MAYOR ASKS PROOF
OF TAX RISE ORDER
Challenges 0affney to Produce
Evidence He Instructed for
Higher Assessments
SCORES WARE COUNCIL WHIP

ney, Ware whip in Council, to produce
evidence that the Mayor had instructed
the real estate assessors 10 increase as
sesscd values.
He also called on the Ware council
man to produce over Simon GRATIS sig
nature proof that the president Of the
Board of Revision of Taxes, had author
i2ed Mr.. Gaffney to speak for him with
a view of involving the Mayor" in the
assessment increases, which have
brought storms of protest from taxpay-
ers in every section of the city.
II Mr.. Gaffney does not produce such
evidence, the Mayor declared, "he Is de-
nounced for insistently and persistently
making insinuations calculated to de.
ceive."
The Mayors statement follows:
Mr.. Gaffney. who Is said to be a
lawyer, ought to know enough not to
misquote Simon Gratz or any other re-
spectacle citizen in an effort to be-
smirch the Mayor.
"Mr. Gaffney was the chairman Of
the finance committee under the old
regime, who made provision for nine
months pay for policemen and firemen
for the first year under the new char
ter. thus compelling the Mayor and the
new Council to resort to questionable
liquor receipts and to an issue Of notes
in order to pay these worthy public
servants the remaining three months
of the year.
Fair Index Of Sincerity" He Says
This is a fair index of the SINGER
ity of Mr.. Gaffney in urging police re-
forms, but the greatest Offcnse of this
councilman who Has free swing in the
chamber to storm the galleries IL the re-
iteration of alleged statements of Simon
Gratz, president of the Board of Re-
vision Of Ta&es, to the effect that the
Mayor has Jurisdiction over the matter
of assessments, concerning which many
taxpayers complain.
"If Mr.. Gratz has authorized Mr..
Gaffney to speak for him with n view
to involving the Mayor, Mr.. Gafrncy
Is challenged to produce Mr.. Grutz'
statement over his own signature. so
that the responsibility in that instance
may be fixed.
IL thtiC IN any tNiuth't thht lie Ttui
estate assessors were instructed to raise
appointments on orders of the Mayor.
Mr.. Gaffney is challenged to produce
that evidence.
"If he does not have the evidence he
Is denounced for insistently and persist
emily making insinuatiOns calculated to
deceive.
THE law with regard to taxes. tax
rates, assessments and valuations is 30
clear as to make supremely ridiculous
the partisan utterances Of men like
Gaffney and Hall.
mo one disputes that Council fixes
the tax rate. That is specifically pro-
vided for in the new city charter, which
carries forward the old law on that
subject.
Different With Assessments
with valuations or assessments it
is entirely different. The law imposes
that duty exclusively on the Board Of
Revision of Taxes, an Office entirely
separate from and beyond the jurisdic-
tion Of the Mayor.
THE specific act under which the
Board of Revision of Taxes obtains its
power is dated March IA. 1865. Under
this act, the Court of Common Pleas
uppVihts thV thleN IiViiDNio VI th'
Board of Revision of Taxes and they in
turn appoint the real estate assessors.
This act gives very broad powers
to the Board of Revision Of Taxes.
I'm an effort to get rid Of the present
haphazard method of assessing real
estate in Philadelphia. Councils in May.
1910. made an appropriation of $4,000
to try on a scientific system of ap-
praisement, calculated to prevent just
such inequalities In assessRs~nts as are
now being complained about.
''Mr. Gaffney may not have been a
member of Council at that time, but
Mr.. Hall was sergeant at arms in
one of the chambers.
The chairman of the cOuncilmanic
committee was Edward w. Patton, now
senator from West Philadelphia. They
were striving to prevent the alleged in
equalities due to the present methods
of appraisement, but the effort had not
proceeded far before 1t was apparent
that many Of the inequalities were due
to low appraisements on large build
ings or properties and heavy appraise-
ments on small owners, a condition to
which the Mayor has recently called at
tention. And on behalf Of some Of the
larger property owners In the central
part of the city, injunction proceedings
were instituted and the whole business
thrown into court.
Court Ruled Against Councils
Judges Sulzberger and Wiltbank
rendered decision against the right of
Councils to interfere with the Board of
Revision of Taxes, and the injunction
was sustained. An appeal was taken
to the Supreme Court, which In It's
decision sustaining the lower court, held
as follows:
NO power, expressed or implied, is
given by the Legislature to the Councils
of the city of Philadelphia, concerning
the making of assessments OF real es-
tate, or to make contracts Or pay money
for such assessments, nor to contract
for an investigation in regard thereto
80 then, although Council by reso-
luton yesterday expressed Its opinion
that appraisements should be reviewed
aEd made more eOuitable the remedy