Year: 1871




the Two Per Cent act prevents the issue o


assessment bonds-that is, Of bonds for i'm


provements that are assessed upon the prop
erty directly benefited and repaid by the prop
erty owners. The mandamus will, there.


fore, be granted as regards these bonds


but Judge Ingrsham reserves his de-


cision % to whether the bonds is.


sued for permanent park improvements are


or are not affected by the said law. The re-


suit of the present action Of the Court will be


to continue the work upon the boulevards, av-


enues, &C., for It Is not likely that the Deputy


Comptroller will endeavor to place any further
obstruction in the way Of these improvements
now that judicial decision has relieved his
mind Of all doubt as to his duty. But the ques-


tion whether our public parks shall continue to
be improved, developed, beautifed and pre-
served, or whether they shall be suffered to go
TO ruin, and the money that has already been
expended on them shall be thrown away, re-
mains yet to be decided.


The common sense reading of the law which
limits the taxation of the city, for the purposes
of government to two per cent of the assessed
valuation of the taxable property, is that such
Limitation refers to the ordinary expenses Of
the administration. such as in former years
used to be embraced in the tax levy, and does
not apply to expenditures for permanent i'm
provcments in the public parks. Indeed, the
Legislature seems itself to have sanctioned this
decision, since simultaneously with the pas
sage of the law thus limiting the taxation for
government purposes for the present year, 1t
enacted other laws making special approprla-
tions for permanent park improvements, the
building Of museums In Manhattan square.
and other similar objects. It can
scarcely be believed that the Legislature in
tended to place this restriction upon park
in one act and in another
violated and nullifed the principle they had
thus laid down. It is to be hoped that this
will be the legal Interpretation of the law as
well, since the progress Of the public parks,
their preservation and good order, is In reality
the enhancement of the value Of real estate
over the greater portion of the city, and event.
ually the lessening of the quota Of taxation on
all our citizens. through the increased assessed
of taxable property. To stop the
to suffer the works now in pro-
gress to be abandoned, to give up
the property already accumulated, o to
turn adrift the police, the keepers
md all the necessary employees, would
De a,greater actual loss to the taxpayers of
he city than would be covered by two years
maintenance Of the parks in their present ad-
nirable condition. Besides, the people do
not require or demand any such false economy
as that contemplated by those who seem to
desire to bring all our public works to stand
still, and to cripple and embarrass the neces-
sary business of the government. New York
is rich and aspiring city, but is as yet an
infant in enterprise. Her citizens are intelli-
gent enough to understand that for such in
vestments as have been made and are still
contemplated on the boulevards, avenues and
parks, they receive tenfold return in the
value of their property and in
the general progress and prosperity of
the city. They do not complain of
taxation for such purposes and they
do not wish to see fire department, health
board, or any other branch Of the city govern
ment crippled and rendered inefficient by the
want of necessary funds. All they do desire
is that the money they are disposed to give
literally for the advancement and adornment
Of the metropolis shall not be miappropriated
or purloined out Of the treasury. Deputy
Comptroller Green may exercise all the care
and vigilance in his power to guard the peo-
Piles money and to prevent the needless squan-
dering Of single dollar; but he must not
the popular sentiment and be-
lieve that he is carrying ont the will Of the
people by blocking the wheels Of government,
obstructing public improvements and depre-
ciating the value Of real estate. e sl