New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1921-08-19
Craig and Brown, After
Long Wrangle on Mu-
nicipal Tax Excess.
Advise Legal Decision
Inquiry Reaches
To Swann's Office
Validity of Millions in
Subway Contracts In.
vOlved in the Hearing

~"14~4 uoAoi' v lOuI nOurS OF
'nccssant wrangling before the Never
Legislative committee investigating the
city administration, on the question Of
committee counsel Elon R. Browns
charges that the municipality had ex-
ccedcd its tax levy and debt limit, both
Nh. Brown and Comptroller Craig, TAX
ing opposite views, insisted yesterday
they were right. They agreed, how
cision by the courts.
Mr.. Brown held that the citv had
exceeded its constitutional tax limit
by S22,000,00O because the 2 per cent
tax had been based on the real estate
assessment of 1921 instead of the year
before.
Both Sides Claim To Be Right
Mr.. Craig insisted that the law pro-
vides for the tax levy on the "last as
sessmcnt," and that in his opinion
that meant this year and not the pre-
vious year. Both the Comptroller and
the examiner were "sure" they were
decision on the point from the courts
In the matter of the city's having
exceeded it's debt incurring powers by
10000, 900, as Mr.. Brown charged, it
developed from the testimony that this
money-$117 ,000, 900 to be exact-had
been exempted from calculation in the
debt limit through a decision of the
Appellate Division
Mr.. Brown held, however, that the
decision was not in accordance with
the constitutional provisions covering
the subject. The money to be used for
dock and rapid transit purposes, was
to be exempted from calculation in the
debt limit, he held, only if these dock
and transit operations were self-sus-
city has not received a cent from either
of these two enterprises for the last
three years he contends that they are
not sustaining and should not
have been exempted from the debt
limit calculation.
Mr.. Craig pointed out that Mr.
Brown was criticizing, in fact, the de-
csion of the Appellate Division, to
which the examiner agreed, adding
that he would consider the question
OF bringing the matter to its attention.
Validity Of Contracts at Stake
The Comptroller further pointed out
that if the committee counsels posi-
tion was right it involved the validity
of millions of dollars worth of subway
contracts. Besides, Mr.. Craig expressed
the view that if Mr.. Browns stand
was sustained, the city would actually
100000 instead of only $137, 100000 as
the Comptroller originally claimed.
Additional interest centered in the
committees investigation yesterday
when it was learned that the commit
tee is preparing to investigate the
Office of District Attorney Swami.
Frank Lord, Of counsel for the com
mittee, requested Mr.. Swami to turn
over to investigators certain records
which Mr.. Lord said were "well
thumbed." Mr.. Swami announced that
all the records of his office had been
placed at the disposal of the commit
tee and that room had been set aside
Tor the exclusive use of its examiners.
From the moment Mr.. Brown agreed
to take up the challenge Of the Comp
trollcr for a showdown on questions the
air was filled with legal verbiage and
abstruse points of law For hours the
wrangling continued, with only glim-
mer here and there of an idea within
the comprehension of the spectators.
Heavy Array of Figures
Statements, figures and citations fol-
lowed in quick and endless order. with
the Comptroller up on his feet break
ing in and examining the committees
counsel most of the time.
81 am glad to have you break in," Mr..
Brown would say. "a little conversa-
tion will tighten up this heavy stuff"
81 cannot follow yAl," he would call
out occasionally to the rattling Conn
troller.
"You don't seem to tumble to it at
ALL" Mr.. Craig would remark when the
examiner scratched his head at point.
After hours of citation and insistence
on their correctness by both sides, Mr..
Brown said: There is nothing coming
by our talk, | see. | do not believe
we are going to shed any more light"
When Mr.. Craig once again tried to
push his point before Mr.. Brown was
through, the latter remarked rather
sharply "Lct me finish. l am under
way | submitted to your examination
this morning and afternoon, but un-
less we can talk about the same thing
| will have to ask you to suspend your
examination Of me-"
When Mr. Craig offered that GER
tain things Mr.. Brown had said were
pure assertions, the latter replied,
"Wcll, we arc both making asser-
tons." Mr.. Craig failed to see the
logic Of some Of Mr. Browns state
CONTINUED on page four