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REPORT

27

OF THE

COMMISSIONERS

APPOINTED BY THE GOVERNOR UNDER AUTHORITY OF A JOINT RESOLUTION
OF THE TWO HOUSES OF THE LEGISLATURE OF THE STATE

OF NEW YORK, PASSED APRIL 26, 1870,

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“I INSIST THAT A PEOPLE CANNOT PROSPER WHOSE OFFICERS EITHER WORK OR TELL LIES. THERE IS NOT AN ASSESSMENT ROLL NOW MADE OUT IN THIS STATE THAT DOES NOT BOTH TELL AND WORK LIES."- - Speech of Hon. M. I. Townsend, Delegate at Large Constitutional Convention of New York, 1867-68. Proceedings and Debates, vol. 3, p. 1945.

ALBANY:

THE ARGUS COMPANY, PRINTERS.

1871.

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STATE OF NEW YORK.

No. 39.

IN ASSEMBLY,

February 16, 1871.

REPORT

OF THE COMMISSIONERS APPOINTED BY THE GOVERNOR TO REVISE THE LAWS FOR THE ASSESSMENT AND COLLECTION OF TAXES.

STATE OF NEW YORK:

To the Legislature:

EXECUTIVE CHAMBER,
ALBANY February 16th, 1871.

871.}

A joint resolution was passed by the Legislature, at its last session, authorizing me to appoint three commissioners "to revise the laws for the assessment and collection of taxes." I appointed David A. Wells, Edwin Dodge and George W. Cuyler; and I now transmit their report. This report was not completed in time to allow such an examination of it, on my part, as would enable me to form an opinion of the expediency of adopting the recommendations made. It is apparent, however, that the report contains a great amount of inform ation and of argument, which will afford most valuable aid to the Legislature and the people, in coming to an intelligent judgment upon the questions involved. No subject is more important than this one to the interests of the people, and consequently none is more worthy of your attention.

The tax system prevalent in the other States is, in its main features, the same as in our own; and the information furnished in this report

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