WHY TAXES ARE HIGH. HE PRACTICES OF Til BOARD OF AS. SERROIN CULE IMPOSITIONS O} TID STREET IMPROVE MENT SYSTLM-=HOW Gir ATTEALS OF THE TAX-PAYERS HAVE RLEN OVERRULED BY Cora COUNRTE=TRAUDULENT (X INTR ACTS MADE IN DEFIANCE OF PETITIONS, The tax-payers of ths city, who have long gnffored un the extensive frauds practiced under tha dct asive title of Asecgsmen®s for Local Improvements,” ean fad m the facts heveinatier envanerated some explas pation of the reasons why if costs so much to defray the ex wns s of wunicipal government, From convers tions wth persons well infortied in regard to those mutters, §t appears that these fraude are as widespread as the cor pling against (hem is goneral; and that they work as deep an injury to the pbc at large as to the partic war individaals who consider themselves specially aftect ed thereby. Taois ix demonstraied by the taxes levied for atrect provements ud particulary for the laying ef pavements When thie wooden pavements for strecis were intro. Arica here, some years ago, the charge of £3 per square yard was deemed sufficient to cover all the costs and Jeave handsome profit to the persons interested in thew, although at that time—just about the close of the war both materials cad labor were much higher than they are to-day. But now no pavement of this kind is Ld at a less price than per square vard, while in many fnstances it costs as hich as §7 or $5. Moreover, either by the use of defective waterial, or the carcless manner in which the work is done, or from both causes, the pavement ladd i8 in many places, worse than none at all. A gliring instance of this can be found in Murray ot., from Broadway to West-st. Tt was laid about three years since at a cost of §32,300—the average asses suent per Jot being considerably over $200. It 1s already worn away inanany places, leaving, as receptacles of muddy water in wet weather, extensive hollows, which serve aus traps into which horses are frequently lured, at the risk of their limbs. Indeed, the entire foundation geems to have been improperly laid, as the whole pavement has a spriugy wotion, yielding visibly to the weight of vehicles, and risipg again when they have passed. This 15 no doubt a cause of the premature decay in the pave ment ftseif: because a continual motion of tuis kind wust tend to open the interstices and let in water. The contracts for these pavements require that a certain quantity of sand and other material shall be used to form a solid foundation, but it is claimed that the proper amount is rarely if ever given. Rote two years sineejthe contracts for laying pave nents were made by the Common Council; aud 48 the law compelled them to advertise for bids, and award the coniract to the lowest bidder, there would seem to have been but httle opportunity for extensive cheating. But the opportunity being given to those who knew how to use it, the matter was readily settled to their satisfac tion, and the public's disadvantage. As these wooden pavements are all patented, no one bnt the vatentee conld Md for the contract, and consequentiy no one but the patentee could get it. The advertisements always called for bids not to exceed a certain amount, generally $5, eowetines 46 50 per square yard, and of courscthe cone tractor never bid below the limit named. The work be ing thus begun by. a swindle, reveral other swindles were added to It, until the price per yard reached 87 or $5. Tis was accoruphished by imposing upon the contract the pay of several sinecurista under the name of Rireet Tnspectors, whose severe abors consisted in the tuspection of their checks on pay-day, and the drawing of per diem as long as the work on which they were appointed lasted. Tis troe that, in addition, they were obhiiged to sign their names to the certificate (drawn by the contractor) that the work had been properly per. formed but ag they always managed to avoid gratiiy t.g the contractor with their autogravh until a cbeck on Bis private bank, for an amount proportioned to the value of the contract, had been Hest received, the Xtra duty of signing the certificate named can hardly bo in cluded in their Inhors, This sate system, with additions, is continued to-day ander the Departipent of Public Works. The Street Inspectors pow receive $8 per day, and the vnmber of them is very largely increased. Large sulus are also paid pow, as formerly, tor advertising, surveying, and follecting 24 per cent on the contract price belug the amount paid for the last named service, How important 8 part of a contract these varions ites sometimes are is lustrated in the laying of certain crosswalks not long eince in Harlem, wherein the expenses of making the seacsatpent exceeded the cost of laying the walks, we latter being $1,000, and the former soaething wore, THE IMPOSSIBILITY OF OBTAINING ELITES, These pavements have been, and still are, laid in other parts of the country at much lower rates than are churg d were. For austanece, mm Providence, R. I, 11 total cost per square yard is #3 50, of which amount ad; Ing prop erty owners are charged but $1, the ood ez 50 being pead by the city. In Chicago they cost from $1 40 to $2 per yard, according to the kad of pavemeit used; avd in other cities about the same. lu view of ese fucts muy to doquire why the price should be ro much groater bere; and an owe anstances, Vhy Heese pave ments shouid be dad at all. Associations have heen formiea in various parts of the city to resist the action of the suthoritics in these regards, and protests have been repeatedly made against such action, but generally witl ont avail, though insisuces are to be found, where the Clidior Teired avanst this system of 1upositions wis su great, that it could not be slighted. A hout yeu Blinc, the Comnoon Connell authorized the Laying of a wooden paverienc an Harlem, at a cosi of $2,000,000, to be pad, conoar, by asscssinent upon adjoining property owners the prog 14 Was strenuously and sdcee ss Lly QDYrosed by ihe fatter, becate a great portion of the proposed te provement was in streets not bhult upon, and (ne fax vod brave heen equal to a confiscation of the properiy, con beets the pavencat Would have been rotten be Joie Lhe property could be auproved, Jat the tax-payers are not always so fortuuste. In many cases wherein their wishes aud dghis Lave been diotegardod by those to who they bad a right to look fot for relied, they have sought, unavailinegly, redress im the courts. As the jaw stands, the olyections of the PROM EIN OWES spon d be frst presented to the Boeri of Askessor=, and When the gescesinent is not g'terad hy Lhe, as Board si IT mend the matter to tue board oi Kovision and Correction tor ner action, Should no 1 Let be Zrauted here, the usta course is to meve toe COUNT 10 A Geate the as ss iuent on prover ground« Tae General Term of (he Supremes Courtilias, however, lied that the faire of a contractor to fulfill his contract, Bouwever gross ihe dereliction alleged, Is not a prope ground to Warrant the mterference of the coart. In such eases, Le Board of Revision aloe eal give the redress wratd, But tue Board of Revision can only act upon such watters as are brought before thein, and as it Ire Guaently happens that te Board of Assessors neglect to sed Ghjections addressed 1o them to the toriner Board, wid aico neglect to uci upon such objections themselves, tuere wonid seem to be a reasonable ground for the in tertercuce of the court. And in some iustances tie coiits Dive =o held, and in others, the contrary. In the Cant 0f Dunning, the puiti wus raised that the Board of Anscrsors tad tadled, contrary to law, to send the objec: Lois to the Board of Kevision, ald Judge Firaban sus ta.ued the point. Lut ou the motion made by the property-owners on Que-tuntred-and-twents -third-«t,, were the same point, among otbers, was daiecd, Jud oe ardoso denied the notion to vacate, In this Case a contdaet was ade to regulate and grade one-huncred-and- twenty -third-st, bes tween Third aud Madison-aves, IL was Decessary to cut away of large quantity of rock iu the nerznoorhood of Fou th-ave., but the CoatTuctor Jeit a slope of rock on ou made uf the street, exienalng several feet on tue sides wah, wid the same (0 a less eateat on the other side. lie also ell bare Quanity of rock in the miadle of the ere Cl, aid busin), supped oor qualdy ol stone sor curbs and caticrs toad (he contiact requured. Tue con act Paice vas about $X.000, WL ho ghves an average as- SCsSIent oi about 3500 per dot, The Property com bcs, feeling themscives airendy too heavily tased, ana pet coving tual, suodld bey dere wo build at any Li, they would be vbized io remove this stone at then ow eapente—1in Other Wolde, wo Lie Colltiactor’s Work aud y fur the PEVLegC=proscuted these objections w the i Of Assessors, of winch Richard® M. Tweed we President. The Board wsregarded thom, and also neglected to rend then to the Board of eviction, dt is cladined by sone that this is an oud 1s, Whereby BU as Bopoa weary the progu rty-OWners. In th1< n-tance, bowever, it ou) served to Tar tier exis. Wo porate thea. A mioliol the accordingly made at a special tor ol thie supine Uli, SE in Mareh, 1965. In December, 1869, the Common Couneil sead another resolution, (which wie approved by the Miavon, that, inasmuch as Tock must he excavated, the contract price should be increased to 50 per square yard. The pretended cost of the whole foh was $448,000, of which amount $415,000 waa for the laying of the pave went, and tie balance of £32,000 for the expe uses of in APCCLOFS, FUryey ors, aavertising and collecting, As there wa Tenlly no rock to excavate, (the street having been previously graded and paved wilh cobble-stone), the £1 50 extra charged for taking out (ho SATIG Wis an frapandent traad upon the property-owners. Although the work has not been finished a year, the eet Is in such a wretehed condition to-day tat it will probably require relayiug iu the spriug. INCIDENTAL FRAUDA, ut this is not the only fraud practice under the nama of street improvements, To lay this wooden pavement, the stono pavement originally laid in many places must be taken up, and although the latter is valuable for layiug elsewhere, sud has been dearly paid for by the citizens, It 1s invariably removed by some one, and, it 18 enid, never again acconnted for; or if relaid fu other place, it is charged upon the tax-payers a8 new stone, TIE PRESENT CONDITION OF NAVLTS=RATLROAD Much complaint i= also made in respoct to the manner in which “ctreet opening and widening" 13 conducted. In tlicee matters the Court appoints three Commissioners on the aprlication of the Corporation Counsel, After the Commissioners have prepared a gurvey and an esthinate of the expenses of the particular fob they were appointed to superintend, they present their report thereon to tho Court for confirmation, Provided the Court 18 satisfied, the estimate ia confirmaod, though the tax-payers who are mo:t interested, seldom, if ever, shara in the salisfaction, As the Court generally appoints some favorites (for polit feal or other reasons), who estimate the expenses at an enormous fleure, and lay the assessments on the cole tizuous property-owners very unequally; and for the SAMO reasons, aotne who should pay a high percentage, pay a very low one—perhaps none at ali—while others who should pov a low percentage are assessed at a very high one; and as the decision of the Court which ap pointed the Commissioners is final, no appeal being pore wwissible therefrom, the very general dissatisfactioa of adjoining Ap ners 18 readily nceouiiod for, A case directly in point is that known as the Broote-st, widening,” wlich has been for some Uwe be fore Lue Courts. and is sil pending. In this matter Judge Cardozo appointed us Commission ers Gratz Nathan, 3. A. McMaster, and George H, Purses, The work consisted of the removal of the iron railiies inclosing court-yards in front of certain heuses on Broome-st., near Laurens, and the widening of the street to uniform width, Two of these court-yards had heen removed some two years previously at a slight expelied to the owners, and although persons have sce o ered to remove the whole of them and grade the streetat a cost of $3,000, the original estimate of the Commigsioners was $74,000. But in consequence of the determined oppo sition of the neighboring owners, the estiinale Was after ward reduced to $67.54, a reduction of 83 per cent betig made on certain property not 100 feet distant, while only eight per cent jas taken otf other property much further away. “he inf nse property of others in the fimmediate neighborh od, was not assessed at all! Forther, it has always been the custom 1a theso tatters to assesd the property for three or four blocks on the SIrects ciossig the line of the improvements; yet in this case no prop erty on the various streets crossiug Liroouicssi. north and south has been assessed at all, It 18 also claimed that great frauds are practiced {in tho gasessment of property generally throughout the city; that favors Are SUOWIN tO one property-owner to the det riment of others, some being Jd at ov werely noite nal rate, while iin many cases lots whereon costly build ings Lave been erected are assessed as vacant lots; and that this is wecomplished tarough the exercize of politic cal and pecuniary infdacuees, It is said that there are cortion lawyers who have become rich by devoting them. selves entirely to the business of procuring a redaciion of taxes for persons Who are willing to pag for such cervices, thie fee being one per cent on the ssount of sch reducttoll, HOW A COMPROMISE CAN BE MADE, In oue case, Where 50 per cent of the hrokerage on a redaction of £100,000 Lad been paid, and the owners had sienifled their williogness to pay even more than one per cent, their tax for 1269 was entirely abolished by a resolution of tho Board of Bupervisors—a proceeding which was stigmatized as “very corrupt” by the Attor ney for Collection of Taxes, In another case, in which a tirin had been aesessed £2,575 ou $120,000 for 1370, und the tirm afterward dissolved, and one of the partners re established the business in another part of the city, it was clained by Lim that as the dvm so taxed was no longer mm exisience, it was not able for the assessment, Tae wetter was finally arranged by the payment of $400, 18 costs and aUorrey’'s 1ecs, 1o a certain person, and $250 to another—hoth or whom were niainiy detraetal mn thus defranding the city of its just dues, the law bem that the tux follows the members of the old Lrm tu auy new place of business in the city. The Kind of tricks 1cesorted to by these brokers to ae complish ther object is readily illustrated: The e