October 5, 1918





RECORD   AND   GUIDE





393





$145,000,000 on real estate and an increase of more
than $1,100,000,000 on personal property.

It will be especially interesting this year to note the
final assessment after dissatisfied taxpayers have made
their complaints to the department. If we were not at
war the increase in the real estate totals might occasion
little surprise even if the total of the tentative assess-
ments should ultimately prove to be the total of the
final assessments. But, in view of existing conditions,
New York taxpayers undoubtedly will take the attitude
of Missourians. They wiU want to be shown how it
happens that their real estate holdings in the Metropolis
have enhanced in value to the extent of $145,000,000
during the last twelve months.

Not much surprise is to be expected over the fact
that thc tentative assessments on personal property
have been increased more than a billion dollars as com-
pared with last year's finals. Placing impressive per-
sonal assessments on the tentative list has been the
custom for years, just as has been their reduction later





on to insignificant totals.

No matter what may be the final figures for the cur-
rent year's assessments, the fact is patent to every
student of taxation that no permanent relief for New
York realty owners can be expected until there has been
an intelligent, systematic revision of the tax laws of the
state. This revision must take the form of relieving
real estate fr^.im the unjust share of the tax burden
it has been carrying for years. This burden should be
assumed in a very much larger degree by the owners
of personal property and until the laws are so changed
as to give real estate a square deal in taxation this
problem will not be solved.

The most important duty which will confront the
Legislature of 1919 will be the enactment of just tax
laws. Whatever dissatisfaction arises over the tenta-
tive assessments announced by the city authorities
should act as a spur to those who are striving to have
the question of taxation properly and justly solved
once and for all.





Taxpayers   and   Tenants   League   Formed





MR. WILLIAM E. HARMON, of Wood, Harmon
& Company, has originated a movement to
band together the small taxpayers and tenants
of New York City into an organization to combat the
constantly mounting real estate taxes. Mr. Harmon
is chairman of the committee on organization, and the
response of those who will be benefited by the limita-
tion of taxation is large and influential. Already the
movement has received the endorsement of the Council
of Real Estate Interests.

It is proposed to secure a membership of 100.000 to
the organization, which is named the Taxpayers' and
Tenants' Protective League. Mr. Harmon is one of
the largest taxpayers in the city, but his plan is not to
appeal to the big taxpayers but to organize a co-
operative movement among the smaller taxpayers and
tenants who, once interested in the plan, will spread
the organization among themselves not only as tax-
payers, but as voters.

The object of the organization is to get behind a bill
to limit the assessment on real estate in New York
City to $17.50 per thousand of valuation and force the





ta.xing authorities to find other sources of revenue.

Mr. Harmon says:

"The preliminary organization has been effected.
The sniall rcal estate owner and tenant is back of this
organization. and the initial response is so encouraging
that there is iio doubt of its success. Ample funds are
being pledged by the members to supjjort the growing
membership. The control of the organization is to be
in the hands of the taxpayers and tenants who are
building it up.

"A niark of 100,000 has been set as the size of the
niembershi]) in the city alone and as many more in the
state. When this number of taxpayers and tenants
who are voters unite on one platform, regardless of
party affiliation. a pressure will be brought to bear on
the Lcgislature which will be irresistible in securing
legislation to reduce the tax levied on real estate to
some just pro])ortion and force other forms of wealth
to bear their just part of the tax burden in the city

"The war revenue mcasures are showing the way to
state and city authorities of how reveiTaes can be raised
without destroying the value of real estate."





Increased Production of All Kinds of Coal

(Continued from page 389.)





until   several   months   after   the   estimate   was   made.

The production of Pennsylvania anthracite in 1917
established a new high record of 99.611,811 net tons
(88,939,117 gross tons), exceeding that in 1916 by
12,033,318 net tons, or nearly 14 per cent., and surpass-
ing the previous record of 91,524,922 net tons in 1913.
With the exception of West Virginia all the large coal
producing states recorded increases, the only decreases
having been in West Virginia (0.02 per cent), Oregon,
South Dakota and Georgia.

The number of men engaged in producing bituminous
coal increased from 561,102 in 1916 to 603,143 in 1917,
and the number producing anthracite decreased from
159,869 in 1916 to 154,174 in 1917. However, the
number of men employed underground in the produc-
tion of bituminous coal increased from 474,244 in 1916
to 498,185 in 1917, a gain of but 5 per cent. compared
with a gain of 20.8 per cent. in surface employees.

In the anthracite regions the number of underground
employees decreased 5.8 per cent., but the surface
employees increased 2.4 per cent.    In both branches of





the coal mining industry there was a relatively large
gain in the number of men employed on the surface,
which is significant when it is realized that it is the
underground worker who actually produces the coal
and who is the more skilled workman.

The average number of days worked in both bitumin-
ous coal fields and anthracite mines was the highest
recorded—243 in the bituminous field and 285 in the
anthracite.





Debate at Real Estate School

THE efifect which the enforcement of the "bone
dry" law will have on local real estate under
present conditions vvill be thc subjcct of a debate
liv two teams, picked from the members of the Real
Estate Class of the Murray Hill Evening Trade School,
237 East 37th Street. The date set for this debate is
Thursday evening, October lOth. It will begin promptly
at 8 o'clock and any one interested is' cordially invited
to attend.