New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1921-08-22
Brown Points to Appeals
Court Ruling That As.
sessment of Preceding
Year Determines Limit
Made in March
In Buffalo Case
Probers Insist Criticism
by Republicans Is In
spired dbyLivingstonMep

Elon r. Brown, chief counsel to the
Meyer legislative committee, which is
invest tigating the Hylan administration,
offered yesterday what he holds to be
conclusive proof of his charge that the
city has exceeded its tax limit by
$22,000,0Oo
Mr.. Brown, in a statement on the
subject, points to a decision of the
Court of Appeals on March /. wherein
the question at issuc--whether the 2
per cent tax should be determined by
the assessment Of the current year or
the year before-was in every respect
similar to the problem brought I'D at
the committee hearings here. In the
case referred to the dispute arose be-
tween the City Council Of Buffalo and
the Buffalo Board of Education, both
sides agreeing at the time, says Mr..
Brown, that the per cent was to be
measured by the last assessment and
not by the assessment Of the current
year.
On the basis Of this decision ,.he
committees counsel declares that the
method by which the tax was levied
this year is wrong and that the 1921
levy is unconstitutional "The city
has exceeded its tax limit by some
S2O,000,000,p adds Mr.. Brown, "and the
committee must so report"
Officials Unwilling to Economic
~ -,
uatior, says Mr.. Brown, is that the city
is confronted by necessity for econ
omy in its future expenditures which
it's officials seem unwilling to adopt
or enforce. "The Constitution" he in
sists, "s established by the will of all
the people and it's mandate must be
obeyed."
Mr.. Brown points out further that
while the Constitution has apparently
been violated since 1901, the question
was never raised because the tax as
levied in this city never exceeded the
two per cent limit on the assessment
of the previous year: He adds that
while the rate is determined by the
is actually collected from the assess
ment of the current twelve-month
period.
Members of the committee paid
scant attention to reports that the Re-
publican leaders were seeking to have
the activities of the committee circum-
scribed on the alleged ground that the
results so far accomplished interfered
with the Republican mayoralty cam
paign.
"lt is the old comeback of Jacob A.
Livingston, the Brooklyn leader, and
some of the others who were opposed
to hC of {nn re Nm
the very beginning" said one member
"But they are not running this investi-
cation. We have our program mapped
out and we are going clear through
with it, you can bet your life on that"
With the recall of the Mayor to the
stand tomorrow morning, some start
ling disclosures are expected. 1t is
known that the committee has been
looking into the Department of Mar
kets for some time in connection with
practices declared 70 have been found
by Investigators. 1t is understood that
Mayor Hylan, Edwin J. O'Malley and
twenty other witnesses will be ques
toned on the matter beginning to-
morrow. The Education and Dock de-
partments aIso will be gone into.
Browns Analysis of Tax Levy
Mr.. Browns statement regarding the
tax levy question follows:
"In view of the statements in the
press with respect to my examination
of Comptroller Craig last week on the
constitutonality of the cjty's 1921 tax
levy feel that I should direct atten
ton to the act that the Court Of Ap-
peals decided a case last March which
is conclusive Of the point at issue and
demonstrates that the City of New
York has exceeded its constitutional
powers in levying this years ta%
"The case referred to is Emerson
ct al. agt. Buck ct al. $50 N y, $50. 1t
bad been pending for more than a
year, had been decided by the lower
court and the Appellate Division long
before the 1921 budget was made up,
and the decision by the Court of Ap
reals was handed down March I, be
fore the 1921 tax levy was finally
completed
"The controversy arose in Buffalo
between the City Council of that mu~
nicipalty and the Buffalo Board os
Education. In Buffalo, as in New
\ orx, the demands Of the Board of
Education, counted with the require
mcnts of the other departments of the
city government, would have increased
the budget beyond the constitutional
(contInued on naue thrne)