The New York herald. [volume] (New York, N.Y.) 1920-1924, 1921-08-22
BROWN RIGHT ON LIMIT
Quotes Court Decision to
Support His $2O,OOO,OOO
Excess Contention.
CASE AFFECTED BUFFALO
Members Silent on Protests of
G.. O. P. Leaders That Com
mittee Hurts Campaign.

Mayor Hylan and his associates in
the city administration appear to be
unwilling to adopt or enforce plair
and honest policy of economy such
as is needed to keep the municipal
expenditures within the constitutional
limits. Elon r. Brown, counsel for the
Meyer Investigating Committee. de-
clared yesterday. That is the conclu-
sion to be drawn from the attitude OF
the officials who have appeared SC
far before the committee, he said.
1.-THE rule adopted by the city in the
application OF it's tax levy for this
year is wrong. and the 1921 levy Is
unconstitutional" Mr.. Brown said
The city has exceeded it's tax limit
by some s20,000,00o and the committee
must SO report"
When the committee resumes its hear
ings in city Hall tomorrow the Mayor
again will be witness, but he probably
will spend only a short time on the
stand. Then the Department Of Markets
Will be taken up. The Investigators have
been working for weeks on that depart
nent. They have intimated often that
they have found many irregularities. II
they have evidence of any wrongdoinG
they will present it at once. Fully
twenty witnesses will be called in con-
nection with the markets inquiry.
Brown sticks to Contention.
Three days of careful study and
analysis of the testimony given last
week by Comptroller Craig has con-
WINGED Mr.. Brown and his expert advis-
ers that their contention regarding the
illegality of the Hyland administration
system of financing is fully sustained.
Backing up his contention, Mr.. Brown
yesterday cited a decision given last
March in the Supreme Court in Buffalo
where the issue involved was precisely
that now raised here. The court upholds
him, the ex-senator states.
The tax rate for the new assessment
is determined each year by the levy OF
the preceding year and that new rate Is
applied TO the current years tax roll. Mr.
Brown said. restatings his case in tho
light of the Buffalo decision. He said:
THE tax Of 1921 Is levied on the as
sessment of 1921, but the limit Of III
amount is measured-as Il yardstick-
by per cent. of the assessment OF the
prior year. In other words you can't
boost the limit by boosting the new
assessment
Members Of the committee were silent
yesterday concerning a report that the
Republican county leaders and cand..
dates for city offices are badly scared
over the bad effect the Meyer commit
tees work is having on the city cam
paign. 1t was reported that the political
leaders were considering asking the com
inittee either to stop its practice OF try
ing TO create an impression IL has in
eliminating evidence against the Hylar
administra ton or else produce the evil
dence. Senator Meyer said he had not
heard from any of the political leaders
Not BOOSTING Candidates.
What the committee is trying to dc
r. not boost political candidates or make
political capital. but to conduct broad
gauge investigation of the whole munlc.
ipal government and find out what
defects In the charter must be remedied
TO check the extravaganza in the gov.
eminent and curb taxes. That is COINS
10 be long and difficult task and the
work hardly has been started.
The Buffalo case cited by Mr.. Brown
was known as Emerson against Buck
and was pending for more than a year
Mr.. Brown said
THE controversy arose in Buffalo he
tween the City Council Of that munich
pality and the Buffalo Board Of Educa-
vTon. In Buffalo. as in New York. the
demands OF the Board of Education
coupled with the requirements OF the
other departments of the city govern
ment. would have Increased the bulge,
beyond the constitutional tax limit, pro-
vided that limit was fixed by the amour,
II the assessment of the year prior
There, as here. the assessments for the
current year would have given additional
taxing power. In Buffalo this increasa
was sufficient to have given the Board
OF Education all It asked.
THE Board Of Education brought
rnandanus proceedings 10 compel thu
city Council 70 insert the amount Of the
Increase in the budget or issue certih-
Gates Of Indebtedness. Both parties
agreed that the limitation OF the tas
was TO be measured by per cent oil
the last assessment. and not Of the cua-
rent assessment, which was before thu
city authorities and on which the cur.
rent tax was 10 be levied.
"rhe practice, therefore, Of the sec
ond city OF the State is the exact re.
verse OF the stand now taken by tn,
city officials here. The Court Of AID.
rcsls accepted the limitation as applied
in Buffalo and stated that II Is the cor
rect limitation.
There IS but one inference to b.
drawn. The rule adopted In New Tori
is wrong and the tax levy Of 1921 un
constitutional. The city has exceede,
its tax limit by some twenty million!
and the committee must so report"