OF THE New York (STATE) BOARD OF TAX COMMISSIONERS OF THE STATE OF NEW YORK TRANSMITTED TO THE LEGISLATURE MARCH 9, 1914 ALBANY J B. LYON COMPANY PRINTERS No. 46. IN SENATE MARCH 9, 1914. ANNUAL REPORT OF THE State Board of Tax Commissioners OF THE STATE OF NEW YORK. ALBANY, N. Y., March 9, 1914. To Hon. ROBERT F. WAGNER, President of the Senate: SIR: We have the honor herewith to transmit our annual re- THOMAS F. BYRNES, WLLIAM H. SULLIVAN, JOSEPH S. SCHWAB, N. Y. P. L JULY 1932 327048 REPORT ALBANY, N. Y., March 9, 1914. To the Legislature of the State of New York: The State Board of Tax Commissioners respectfully submits for the consideration of the Legislature the following report for the year 1913: ASSESSMENTS. The total assessed value of property within the State for the year 1913 is as follows: Increase over 1912 in real estate.... Decrease over 1912 in personal property.... $11,385,137,127 $275,970,704 22,612.494 $253,358.210 COUNTY EQUALIZATIONS. The amendment to section 50 of the Tax Law (chapter 801, Laws 1911), which required a specific method of equalization by boards of supervisors, has done away to a large extent with the old system of equalization through political barter, friendship agreements and city and town coalition. It has also been a strong factor in compelling assessors to assess property at full value. In some of the counties the officials were unwilling to meet the |