July 27, 1918





RECORD  AND  GUIDE





93





provided each of them with a pocket heater. Men can-
not fight well nor plau and execute the great stratagems
back of the firing line  unless they are well fed and warm.

But now, at almost the last moment when the apparent
inactivity of those to whom we looked for relief and their
noxious indifference to New York's necessities can per-
haps be remedied, the Federal authorities have made a
survey of the port and its facilities for handling coal, have
appointed a Fuel Administrator and given him assistants,
and have taken over the supervision of mining with the
idea of increasing production.

Perhaps New York's patience and growlless days are to

Readers' Comment

July 25, 1918.
Editor of the Record and Guide:

, The suggestion of State Tax Commissioner MerriII
in a recent issue of the Record and Guide is an excellent
one.

AIl forms of indirect taxation should be abolished.

The taking by the State of a part of inheritances,
both direct and collateral, should be continued because
the State was a partner with the creator of the wealth
and is as a matter of fact entitled to the share it takes.

This contribution to the community should, however,
be used only to reduce the principal of the State or
municipal debt. The expense of all government should
be niet by a direct tax not exceeding five mills or one-
half of one per cent. on all property, real or personal,
located in the State, this tax to be collected where the
property is located. For the purposes of levy and col-
lection the State should be divided into tax districts,
each county being a district, except where a city com-
prises an entire county or more than one county. In
such a case the tax district should be the city. Thére
should be a county or city board of tax commissioners
of not more than three for each tax district appointed
by the governing body of the district; by the Board of
Supervisors if it be a county or by the Board of Esti-
mate or common council if it be a city. The assess-
ments or appraisals made by such boards to be subject
to review by the State Board of Tax Commissioners
and the commissioners themselves to be subject to re-
moval by the Governor on the recommendation of the
State Board of Tax Commissioners.

Each tax district to have a tax collector to be ap-
pointed by the local governing body or elected by the
people as the Legislature may determine. His or her
compensation, and number of subordinates and their
compensation, to be determined by the local governing
body.

The tax collector to be subject to removal by the
Governor, after a hearing, on charges made either by
the State Treasurer, the State Board of Tax Commis-
sioners, the local governing body or any citizen having
knowledge of official misconduct.

No propcrty except national, State or municipal,
rural and railway, to be exempt from taxation. Every
person of legal age to make a report, in writing, veri-
fied, on or before the 30th day of July, in each year, of
all property, both real and personal, owned by such
person on the Ist day of July in the year in which such
report is made. The report should contain the owner's
estimate of the value of the property owned by him or
her and such estimate should be verified. Immediately
after the 31st day of July the Board of Tax Commis-
sioners of each tax district should cxamine and verify
by strict and thorough investigation each report filed
with them and should make and determinc their ap-
praisal and assessment at the full value of the property,





be rewarded. We sincerely hope so. Mr. Cooke, the new
Fuel Administrator, a man of experience and executive
ability, modestly takes office and asks for public support
and co-operation and lays his ear to the earth for any
tips from anybody about how to do what he's got to do.

Mr.' Cooke can count on the cordial support and co-
operation of the Record and Guide, and of its readers we
have no doubt, if he proves equal to his big job. As for
the latter part of his request, we can perhaps do best by
recalling that old saying that if there is anything to do
the best way to get it done is to get out the old saw horse
and the trusty buck saw and "saw wood!"

on Current Subjects

and have such final appraisal and assessment ready for
inspection by December Ist of the same year in which
the reports are filed. In each tax district the commis-
sioners should sit to hear complaints and redress griev-
ances from December 15th to February Ist and should
have the same power to make such changes and al-
terations as they now possess..

On the 15th day of February in each year, the sev-
eral tax district boards should certify to the State Tax
Commissioner and to the local governing bodies the
total assessed valuations of the real and personal prop-
erty in their districts.

On or before the Ist day of March in each year the
Governor of the State and the local governing bodies
should certify to the State Tax Commissioners and to
the local district tax conimissioners the estimated
amounts required for purposes of State or local govern-
ment. The State Board of Tax Commissioners should
then certify on or before the 15th day of March to
each local tax district commission the amount neces-
sary to be levied for the support of the State govern-
nient, which should include the entire expense for edu-
cational purposes throughout the State, and that
amount, with the amount necessary for local govern-
ment, should be levied and assessed by the local tax
district boards on or before the Ist day of April in each
year. The tax list complete should be handed the col-
lector of taxes on May Ist and should half be payable
on or before June Ist and the second half should be due
and payable between November Ist and December Ist.
There should be discounts for payments in advance as
at present.

There should be serious penalties for not fihng re-
turns and for false returns. The amounts due the State
should be paid June Ist and December Ist and the
amounts due the îocal governing bodies should be paid
as soon as available.

The entire amount raised, in this State, last year for
all purposes was about $400,000,000. The value of real
estate, with no exemptions, would be about $15,000,-
000,000. The value of personal property is estimated
as $100,000,000,000. A five mill or one-half of one per
cent. tax on $115,000,000,000 would produce $575,000,-
000. If the entire personal property of any person is
below $500 it should be exempted for economic reasons.

Indirect taxes are the greatest possible incentive to
cxtravagance. In 20 years the indirect taxcs collected
yearly in this state have increased $50,000,000, and yet
each dollar has been taken for new functions of govern-
ment. With a direct tax every person would know and
could rcquire an explanation for any new function of
administration.   A fixed tax limit would stabilize values

A man with $1,000 personal property would know
that his yearly tax could not exceed $5, and thc man
owning a $1,000 home would know^-the same.

EDWARD P. DOYLE.