Year: 1869

CITIZENS ASSOCIATION OF NEw-YoRK,l


No. Sl3 BROADWAY, NEwYoRK. June "a, 1869.
AeSSrS. EBEEEzER BLAKELY, JOHN f. ZEBLEY, and


NORMAN NJ. ALLEN, State assessors.


GENTLEMEN: The Citizens Association having in view
the equitable apportionment Of the taxes necessary to
support the State Government and institutions among
the several counties begs leave to address you upon
subject within the sphere of your official duties.


Your Board created under the act Of April H. 1882
to the dsproportion that existed in the valua
tons Of property in the various counties Of the State
the basis OF State taxation


BY this act it is made the duty Of your Board to
anime and revise the valuations OF the real and personal
estate OF the several counties returned TO the office OF
the Controller and fix the aggregate amount Of the as
for each icounty which tho Controller shall
compute the State tax. It is also provided that your
Board may increase diminish the aggregate valuations
Of real estate in any county, by adding deducng such
sum as in your opinion may be just and necessary to pro-
duce just relation between all the valuations Of real
estate in the State; also that your Board shall have
power to swear witnesses and examine all persons and
papers which you deem necessary for the proper dis
charge OF your duties and also that the members of
your Board shall visit officially every county in the State
at least in two years and prepare written digest
OF such facts you may deem most important for aiding
in the discharge of the duties imposed upon you.
Until the year 1880 the State Government and instiu
tons were supported entirely by the State revenuesi
since then the have been insufficient to meet





yoved the laying Of State tax upon the respective
counties This annual tax has increased year by year
until It has swollen to ten millions Of dollars This
OOOOOO and is raised among the GO counties In
stateeach contributing part prOpOrtionate TO the
value which the property in 1t bears to the property in
all the counties


This valuation OF the property in each county was be-
fore your Board created, aud is now substantially,
determined annually by the local Boards OF Assessments
IN county These local boards proceed make up
their estimate OF the property in their districts
without regard to the assessments in the other coun
The Legislature perceived that from this cause
county than Just share Of the state Tax
To remedy this injustice your Board was created As is
stated above you auhorzedaud directed TO take the
local valuation OF each county. and from them make up
new table of values that will impose upon each comfy
It's Just proportion OF the State burdens IT, therefore,
follows that 10 your duty 10 that no local board for
purpose of saving unusty to It's tax payers their due
share of the general burden, Keeps down ats valuation
below the proportion that the property OF that district
bears to the property Of other districts.


The inequalities ia this regard that exist in the different
counties OF State work great hardship to the people Of
the City Of NewYOrk. The general law under which the
local the value OF real estate in their
spectve districts requires that such property should be
assessed the for which under ordinary circum-
stances would sell In this county the officers intrused
herring strictly the law than have the Assessors
the other counties OF the State have run up the Yaua
ton the taxable property OF this county, while the As
SCISSORS other portions Of the State have increased
their valuations 10 keep just proportion theTeuntO.


10 show this the following tables are submitted