94

WIIO PAYS YOUR TAXES?

and of real estate 82 per cent, of the total assessed valua-tions of both real and personal property for that year.

“ No thoughtful person will deny, that, during the lastfifteen years, personal property has greatly increased inthis State in comparison with real property ; yet thesefigures show the contrary, or prove that a larger percent-age of personal property is overlooked for taxation to-day than fifteen or twenty years ago.

“The late George H. Andrews, for a long time tax com-missioner in the city of New York , in an address beforean Assembly committee on the 6th of October, 1774, 1presented a very clever table illustrating the inequalitiesand incongruities of our system of taxation. It is asfollows:

A has $100,000 ofB “

C “

D “

imported goods,miscellaneous goods,goods consigned,goods owned,

and is exempt.“ taxed.“ exempt.“ taxed.

1 The following letter from ex-Commissioner of Taxes Coleman explainsitself :

New York , December 26, 1891.

Bolton Hall, Esq.

Dear Sir; Yours of the 16th received, with the above memorandumattached, in relation to exemption of property mentioned by the late Hon.George-H. Andrews. There is no change since that time in relation to thisspecific kind of property, but several alterations are necessary on corporateproperty on account of the recent decisions of the Court of Appeals.

With kindest regards, I remain,

Most respectfully,

Michael Coleman.