Year: 1874

County a member of the Committee on ways ana
Means in certain inquiries as to the taxation
OF real and personal property, including inor'9ages'
freely EXPRESSED his views to a TRIBUNE reporter This
subject. said he, is attracting more attention 'nan
ever before because taxation has greay increased
and so each inequality of distribution becomes more ap-
parent Before tie war; when taxes bore nightly on the
people little or thought was given to the methods OF
raising money most justly and economically ana SO the
Yretched system lack Of system under which We ave
continued unchaenged for The great increase
consequent the and in many sections by local
improvements OF an expensive character has brought
the subject of taxation prominently and practically be-
fore the people. and has resulted in unanimous con
demnaton of our present system as unequal, unjust
oppressive and at the time inefficient and eA-
pensive. The assessment Of real estate 49, OF course
the simplest of all forms The subject taxedis Tangible
cannot be hidden and capable Of being fairly valued
nv any one familiar with the subject, and
vet even here great inequalities exist The law
REQUIRES assessors to value the property at what
il equivalent to its fair market value They obliged
TO append oath 20 that effect to the assessment roll
and yet is perfectly understood that under the pres
ent system every assessor in the state except three
commits perjury regularly each year. There Is no con-
ceaImeut or hesitation III avowing this. In ore little
town only land assessed its real value; in New
York City the assessed valuation is about 60 per cent of
the real in several counties, more generally IN the
rural districts 20 to %, and extreme Instances
the proportion only TO- A. Saratoga Springs, for ex
ample the assessed value Of the entire village Is not as
great as the real worth Of three OF its hotels Such inc
qualities in the system produce, Of course great dssat-
is.acon, and work manifest injustice SO lar as the
State tax is concerned to the localities where the law is
most nearly compiled with The State assessors equal
ze as far as in their power hut cannot bring about en-
tire Justice without increase IN their present au-
thority.


When we come to personal property the difficulties
are much and the inequalities unbearabie The
whole system might be called farce, il in It's injustice
1t did not sometimes more nearly approach tragedy
1t puts premium on falsehood and sharp practice.
The methods of evasion without absolute perjury are
LEGION and some of them very Ingenious Practically no
man pays personal property unless he is willing
so to do aud whole burden fails on few conscenti-
Gus men, and on estates belonging to widows and
minors the amount Of property is matter OF re-
cord cannot be evaded The entire system SO
far as personal is sham and an injustice
And besides little property is reached and that


little is decreasing every year, the people become
more expert In conceament. OF proposed plans there
is no end The suggestions OF Mr. Wells are well known,
and emOody substantially the European system of esti
mating personal estate by the rental value OF the resi-
dence Of resident This works well enough In an
old country it is doubtful whether it would be
success here. 1t has been tried in America,
cent in q modified form at Montreal. The listing"
svstem requiring statement by each person himself
of his personal property adopted TO greater or less
extent in IS states and Territories but not 90 per
cent Of personal property is reached under II in the
larger States.


Ny impression that the best solution of the problem
will ultimately be found In q complete severance OF
State taxes from local taxes the levying Of the
former on certain specified classes of
tain particular articles This substantially the system
vogue in Pennsylvania, where the entire State
is raised from corporations in various forms,
from few other specific IL is levied directly
upou the capital. and does not become confused with
the local taxes. Apart from its simplicity there are
several incidental advantages in this system.
stance, no inequality in valuation between different
counties work Injustice for each county only raises
its c%u local tax Again. the attention of the people
is distinctly drawn 70 the amount OF their local
taxation when it stands before them alone and s the
only directly levied on them. Corporations are the
creatures Of the State. and there s prOpricty in
their being taxed specially for s support, ana single
taxation from one source would be equal than the
multitude OF little taxes assessed upon railroad, for
through which II passes, each with its board OF
assessors with widely differing ideas of value. At
same tme the local authorizes would gladly give 40
their tax received from this order be free
from State taxation. Besides this would save vast
amOuBt OF the expense OF collection, for great corpO
like the Central Erie Railroad would pay its
whole tax 20 one man, instead OF hundreds being
plOyed 10 assess and collect IL pecemea


1t matter OF record that the same railroad cor any
is assessed nearly ten times as much per mile Tor it's
the local assessors in their ets on
these corporations, which have no local v,te that in
certain instances about 70 ceLt Of tie uirc tax OF


town is levied from a railroad passing Trough IT,


Whatever system is adopted sinplp ity equality and
certainty OF collection the prime objects 10 be at
taned Then the subject of exon rton requires utcn-
ton. Every exemption fFom ty alton thro s course.
an additional burden 0n no'i-cx -iupt property. The
proper theory is tbAI al property which
Is protected by the law sh0G!1 contribute
to the support et the projecting power; and
every exception tcAis rule should be lelousy guarded
The amount u property in Lhe CITY OF Sew-fOTk exempt
under varous pr visions IL enormous short time ago
very extraordinary example was brought 10 my
attention lt~as exemption OF tho real estate OF all


Incorporated schools. Under this, any private school.
NO matter @ow profitable nor now valuable lis property,
by SIMPLY Incorporating. may ri itself OF s burden OF
tsxdH0n more than that by this any owner or tract
o VAsape aua wishing TO hold II 70. speculation can
reue'e nnseN of all taxation merely building little
sheo IN The center of his plot nd Incorporating 10


school Whatever may have been tho gna ntiOn,
the operation OF b,s law certainly unjust There are
very mlny exemptions that should be abolished So rs 70
\ produce greater equality -