Year: 1879

CORPORATION COUNSEL wHITNEYs OPINION IN


RELATION TO THE RECORDS OF THE TAX DE-
PARTMENr--wHo SHALL BE GRANTED ACCESS


TO THEM


In relation to the rights of taxpayers to demand
from the Commissioners of Taxes copies Of any
papers in reference the personal lists and the
that department. the following opinion rendered
by the Corporation Counsel at the request OF the
Board


Law DEPARTMENT,


OFFICE OF THE COUNSEL To THE CoRPoRATIoN,}
NEW YoRK, Feb IL, 1879.


ALBERT SroRER. Secretary Of the Department Of


Taxes and Assessments:


SIR duly received your communication of the
1st inst, enclosing copy of the following resolu-
tion, adopted by the Board on that day.


Resolved Tha, the Secretary Of this Board be and is
Counsel TO the Corporation. desiring at his earliest
Board legally bound furnish copies any papers in
reference to the tax lists and the
and also what rules and regulations it would be- in the
proper for the make in reference such
copies in view Of their obgaens TO the taxpayers and the
best interests Of the city and the statute in that made
and provided.


Section lO7 of the charter of 1873 contains among
other things, the following provision


The heads of all departments except the Police Depart
men tho chief OF each and every bureau of said de-
shall with furnish any taxpayer
desiring the same true ana certified copy ." any Book
such part thereof AS may be demanded upon in
the person demanding the same


l have no doubt whatever that this provision ap-
plies to the Department OF Taxes and Assessments.
and that any taxpayer who offers to pay in advance
at the rate of five cents for hundred words has
the right to demand and receive. with reasonable
promptness, true and certified copy of any papers
kept by the department in reference to the personal
tax lists and the assessments personal property


Section 81 Of the charter OF 1873 contains. among
other things. the following


The Department of Taxes and shall for
its head president who shall be designated in his
nil the powers and perform all the duties now p"s
and performed by the Commissioners of Taxes


In most cases where the charter provides that the
affairs of department shall be under the control of
several commissioners it is declared that the head of
the department shall be board consisting of a cer
tain number of commissioners In view of the above
provision, which to be peculiar to the Tax De-
partment there may be some question whether the
duty of furnishing copies of papers is devolved upon
the president upon the Board consisting of the
doubt that it is the duty of the president and.
think, also of the Board, upon proper demand to
furnish copies of papers kept by the department.
CONDITIONS OF THE TITLE
The only conditions necessary to entite person
to have copies of such papers that the party
plying should be taxpayer and should pay or offer
pay in advance five cents for every hundred words
of the copy. think that when any person applies
for acopy of any paper inquiry should be made Of
him whether he is taxpayer and if he states that
he is such statement easily be verified by the
books of the department. If it appears that he is
taxpayer he snOuiu tneu De informed OF the sum
which it is necessary for him to pay in advance to
obtain q copy. and such payment having been made
the copy should be prepared and certified by the
president one of the commissioners, by such
other officer Of the department may be authorized
so do by resolution of the Board, be true one
and should be delivered with such promptness as
may be reasonable under the circumstances of each



1t seems to me the proper and prudent course in
this matter would be for the Board to adopt gen.
eral rule regulation, providing that whenever
person applies for copy OF any parer stating
that he is taxpayer If it shall appear by the records
of the department that he is taxpayer, the pres-
dent either Of the commissioners shall be au-
thorized to cause copy of any such paper to be
provided that payment in advance, at the rate of
fve cents for each hundred words. shall have been
| made.


On several occasions during the administration
| Of Comptroller Green my attention called
| by him to the fact that lawyers were de-


manding an inspection of the books of .he
| Office for the express purpose Of hunting
| out information upon which to bring suits
| against the city, and 1 asked by him the


question whether he could legally refuse inspec-


ton the ground that would be prejudical to the


interests Of the city to give the information then
| informed him that the law did not make him the
| Judge as to when and under what circumstances
inspection, authorize him to investigate the mo-
tives which actuated the applicant In seeking the in
| formation.


| The rule Ia made imperative, that public records
and documents shall always be open to tho inspection
of taxpayers, and the advantages Of the system,
public officials and thereby prevent frauds, sup
posed to countsrbaance the disadvantages, of which
| there doubtless some.


| w. G. WHITNEY, Counsel to the Corporation.