162 
TAXATION AND REVENUE SYSTEMS—NEW YORK. 
Upon petition of taxpayers, the board of county commissioners 
may levy a tax for county bridge purposes as follows: In counties of 
class A, $25,000; counties of class B, $10,000; counties of class C, 
$3,500; the classes are divided according to valuation of assessed 
property, ranging from $2,000,000 or less in class C to counties where 
the assessed value is from $2,000,000 to $4,000,000, class B, and 
over $4,000,000, class A. 
Beginning in 1915 the county commissioners are authorized to levy 
a tax, not to exceed 1 mill, in aid of public health. 
To provide for display of the products of the state at the Panama- 
California International Exposition, the auditor of state is authorized 
to make the necessary levy of tax for the years 1913 and 1914. 
NEW 
New York has developed a system of state taxation 
by which the state government depends less on the 
general property tax for state revenues than on taxes 
derived from other less direct sources. The largest 
single item in the state revenues is the inheritance tax. 
Other important sources of state revenue are the liquor 
licenses, the series of general and special corporation 
taxes, and a number of miscellaneous items, largest 
among which are the stock transfers (stamp tax), 
secured debt tax, mortgage tax, and motor vehicles tax. 
The general property tax, used mainly for county 
and municipal purposes, presents marked peculiarities: 
First, there is no “listing system”—that is, the tax 
payer is not ordinarily required to render a statement 
enumerating his property. Corporations, however, 
unlike individuals, are required to render such state 
ments. Second, the rule that personalty follows the 
situs of its owner is carried to a far greater extent 
than is usual in other states. Third, each taxpayer is 
allowed to deduct his debts from the entire valuation of 
his personal property instead of from his credits only, 
as is usual elsewhere. Fourth (and this is a conse 
quence of the third), “special franchises/’ by which 
is meant mainly the right to use the public streets on, 
over, or under the ground, are classed for purposes of 
taxation as real estate. This prevents corporations 
owning such franchises from deducting their entire 
bond issues, which often amount to more than the 
value of the personalty, and thus escaping taxation 
entirely. 
CONSTITUTIONAL PROVISIONS. 
The constitution of the state of New York contains 
no provisions specifically relating to the revenue 
system, but by an amendment adopted in 1901 the 
legislature was forbidden to pass any private or local 
law exempting persons or associations from taxation. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
a. Town— 
(1) Town assessors, three in each town, two for a term of four 
years and one for a term of two years, elected biennially. 
1 This compilation is derived mainly from the following sources: 
Consolidated Laws of the State of New York, 1909 and 1910. 
Session Laws, 1910, 1911, and 1913. 
Report of the State Board of Tax Commissioners for 1912. 
The date for listing of property was changed from March 1 to 
Jamiary 1 of each year. 
The state board of equalization ascertains the true value of all 
property belonging to railroad, express, sleeping car, telegraph, tele 
phone, or other transportation or transmission companies, used in 
operation of same, national and state banks and trust companies, 
and ascertains the true value of range cattle, horses, sheep and goats, 
and other live stock. When the true value is determined the board 
fixes a valuation for taxation purposes of 33J per cent of the true 
value, which valuation is final and binding. The boards of county 
commissioners proceed in the same manner to ascertain the taxable 
value of all other property. 
YORK. 1 
In villages the trustees may act as assessors, or they may appoint 
some of their own members to act as a committee for that purpose. 
The voters may at the annual election adopt a proposition for the 
election of separate assessors. The trustees in first and second class 
villages may by resolution direct that three assessors be elected for 
terms of one, two, and three years. At each annual election there 
after one assessor shall be elected for a term of three years. 
(2) The tax collectors, one in each town, elected biennially. 
b. City— 
(3) In cities of the second class (50,000 to 175,000 inhabitants), 
four assessors, elected for a full term of four years, two at each 
biennial election. 
(4) In cities of the second class, a board of estimate and appor 
tionment, composed of the mayor, comptroller, corporation counsel, 
president of the common council, and city engineer, which assists 
the council in preparing the tax levy. 
(5) In New York City, a board of taxes and assessments, composed 
of a president and 6 other persons appointed by the mayor as com 
missioners. They appoint deputies not to exceed 40 in number. 
(6) In New York City, a receiver of taxes, who is head of the 
bureau for the collection of taxes. 
(7) In New York City, a board of estimate and apportionment, 
composed of the mayor, comptroller, president of the board of aider- 
men, and the presidents of the boroughs of Manhattan, The Bronx, 
Brooklyn, Queens, and Richmond, which prepares the budget. 
c. County— 
(8) The county boards of supervisors, who act as county boards 
of equalization. 
d. State— 
(9) The state board of tax commissioners, composed of three 
members, appointed by the governor, to hold office for a term of 
three years, one member retiring each year. 
(10) The state board of equalization, composed of the commis 
sioners of the land office and the commissioners of taxes. 
(11) State comptroller and state treasurer, elected for terms of two 
years. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
This tax is used primarily for county and local pur 
poses. It is, however, an important source of state 
revenue and therefore included and described here. 
1. Base— 
a. The property included and exempt.—All real prop 
erty within this state, and all personal property situ 
ated or owned within this state, is taxable, unless 
exempt by law. 
(1) Real estate includes land and all buildings and structures 
affixed thereto; wharves and piers and the rights connected there 
with; bridges, telegraph lines, wires, poles, and appurtenances; all 
supports and inclosures for electrical conductors; all surface, under 
ground, or elevated railroads; the value of all franchises, rights, or