New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1921-08-11
or county taxes prior to the mourning
VI such indebtedness.
Constitutional Rights Exceeded

Constitutional Rights Exceeded
The Mayor states that the levy in
the year 1921 is within million or
two of the per cent of the real and
personal property as it appears on the
assessment rolls. 1t is about S24 ,000,-
900 more as the valuation of the real
and personal property appears upon
the assessment roll of the year 1920.
and | claim, therefore, it is S24,0000O0
in excess of the constitutional rights
TO levy the , per cent.
THE assessment rolls here referred
to are not the assessment rolls in the
course of preparation by the Tax De-
partment for use in assessing the state
or county taxes, but they are the COM
plete assessment rolls of the city on
the last assessment for state or county
taxes prior thereto.
1T should be referred to the pre-
ceding year instead of the current
year. because of the language of the
constitution: It cannot in the aggre-
gate exceed in any one year 2 per
centum OF the assessed valuation of
the real and personal estate of such
county or city as it appeared by the
assessment rolls of such county or city
on the last assessment for state or
county taxation
''If it does not refer to a prior year
the following situation might arise: A
city might levy two taxes in the same
wear, one before and one after the
lcvying of the state and county tax
FOR that year. The time when, and the
circumstances under which, city tax
is levied is purely statutory matter;
it is not necessarily at the same time
as the state tax.
Definition Of Liability
Besides, at the time this amendment
was adopted the assessment rolls were
not delivered for city purposes until
The first of July, and it was essentially
necessary that the city authorities
should have knowledge, at the time
TO be provided for by budget, of the
limitation under which they incur that
Indebtedness or liability. 1t might we'll
be that the subsequent assessment
would be lower assessment, and they,
even if it were lower basing their
right to levy upon the preceding tax.
would levy a valid tax, even if it
dropped.
1--WE have for instance in the City
of New York now All extraordinary
assessment, the highest assessment
That has ever been made in the city
of New York. We have also a financial
condition which foreshadows a large
reduction in values, snrinkage in val
ues, and there will be great difficulty,
unless all signs fail, in maintaining an
assessment roll as high as the present
assessment ROLL against the dropping
off in value. Yet if the city incurs in
debtedness which must go in the next
year's budget OH the basis of this as
sessment roll and the next assessment
roll IS lower the mourning of the in
deotedness will be proper and will be
within the constitutional limit
Now | have made this statement
after consultation with number OF
counsel and after careful study of the
subject, and i'll this case as in the case
OF the debt limit, | am only too will
ing to be shown that there has been
an error in the opinion and conclu ion
which have formed, but it is a highly
important matter to the City of New
FORK that the rule which it is to fol-
low in observing the 2 per cent pro-
vision of the constitution should be
definite and certain and not the sub
ject Of debate or doubt"
Mayor Interrupts Inquirer
The Mayor here broke in: III want to
say this, Senator: This policy that we
have followed has prevailed for wears
and it prevailed when you were down
here with your investigating commit
tee in 1916. You didn't say anything
about it them"
Mr.. Brown asked: HAS the question
ever arisen before in the history of
the state p
mot that / know Of" replied the
Mayor. -.
Has there ever been a time when
the tax levy exceeded 2 per cent of the
assessment roll of the preceding year?''
Not that know off, the Mayor an
swered.
Every well. This is the first time. "
1t exceeded it because of the action
of the Legislature in sending US down
mandatory legislation burst out the
Mayor, pounding Oh a desk before him,
but you are not going to place the
blame on the shoulders of this admin
stration'
There have been enough outbreaks
OF this character from the Mayor" re-
torted Mr.. Brown. II wish to ask the
Mayor whether his attitude is one Of
assisting this committee to frame leg
islation and constitutional amendments
TO aid the situation of the city or
whether it is one of hostility to the pro-
ceedings OF the committee"
The Mayor replied: at is one to
help, but you have 100000 to employ
help to make the investigation and |
ator'
Mr.. Brown-How many employees are
there in the Commissioner of Accounts
Office?
the Mayor-They are all busy on
other matters. | will give you all the
hsfp that I can, but you are placing
cu~den@ on me that YOU could have
called the Comptroller, and you would
LET the information without taking up
the time of the Mayor and asking
questions that | haven't any informa-
ION on. All | want is little fairness
' OIL have not been fair with me wher
YOU called me here on prepared ques-
sons after your examiners have gone
Ger these things for months and cal
me and examine me on matters tina,
are very pertinent for this purpose.
Duties of City Executive
Mr.. Brown~lf have not been fair
apologize. But looked at the char
ter IN the course OF my work and
Jaw IN the charter, in Section 10, that
the duty was imposed upon the Mayoi
70 keep himself informed Of the doing:
Of the several departments
The Mayor here flushed up. CAS-
say again, Senator, have worked here
and am working every day~that is al
hight, Senator Robinson, laugh at IT
but ! am working here every dav
spending my time in the interest Of tn,
city"
You will agree with me-" went OF
Ir. Brown. that it is highly desir
able that tho burden of taxation II
the CITY of Neg Nort abouIJ no L>