Columbia University Libraries Digital Collections: The Real Estate Record

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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.