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profits. The commission is making earnest effort to have all bank stocks in the state properly assessed.

The bureau has waged an earnest campaign to secure the better local assessment of the real and personal property of incorporated companies. There has been and is a decided purpose on the part of local assessors generally to assess this property for only a small percentage of the real property, for little of its personal property, and practically nothing for machinery and equipment. Whether it be to the better interests of local taxpayers so greatly to underassess these properties counts for nothing, since the law specifically provides that all real and personal property, unless made exempt from taxation by statute, shall be assessed at its full value. It is difficult and in some instances, impossible for local assessors fairly to appraise the value of property of this kind and we have given them all the aid within our power subject to the means at our dis posal. We believe a taxing district in which the properties of the larger corporations are located would be more than repaid in taxes for one year for the amount which might be expended in employing experts to appraise, for the purpose of taxation, the values of those properties. The bureau refers with appreciation to the work of the assessors of the cities of Buffalo and Batavia in ap praising and assessing properties of incorporated companies in those cities. Reports of local assessments of properties of incorporated companies are made by clerks of boards of supervisors and filed with this department after the annual meetings of respective boards have been finally adjourned. Too few of these reports have reached our bureau to warrant a conclusion as to the increases in the local assessment of the properties of incorporated companies this year. Unofficial statements, however, warrant the belief that final reports will show substantial increases in several tax districts.

USE OF TAX MAPS AND LAND VALUE MAPS IN THE ASSESSMENT OF

REAL PPOPERTY IN THE SEVERAL CITIES OF THE STATE In the cities of the state with few exceptions the assessment of real property is not based upon any scientific plan. Tax maps are in use in a limited number of the cities, while land value maps, without which a proper comparison of values cannot be made and which form the only method for correcting inequalities which are sure to exist if the assessing work is done without the use of such maps, are in force in but two cities of the state, namely, New York city and Buffalo. The latter city has made great strides in its assessment work during the past two years, and has developed a highly organized assessment system which is producing splendid results. The use of tax maps and land value maps has played an important part in this work, and while the original outlay has been considerable the amount has been returned many fold. What has been accomplished in the city of Buffalo can be accomplished in any of the cities of the state if the same methods are applied. The city of Niagara Falls and the city of Beacon are about to adopt a system of tax maps supplemented by land value maps. The city of New Rochelle also is to put into effect a very complete assessment system. It is expected that the year 1917 will see a system for the assessment of real property in force in that city which will set a new mark in assessment work for cities of the third class.

Tax maps are now in use in the following cities:
Rochester
Lockport

Syracuse
Utica
Yonkers

Troy
Mount Vernon
White Plains

Dunkirk
Middletown
Newburg

North Tonawanda
Oswego
Saratoga Springs

Lackawanna Kingston

In some of these cities the maps are not of the kind to give the best service. Of the cities noted above, Rochester, Mount Vernon and Yonkers have taken steps to supplement the tax maps now in use with land value maps, and the assessing officials of these cities are hopeful that land value maps may be in force in these cities during the year 1917 or 1918.

In the following cities tax maps will be inaugurated in the assessment work for the first time in 1917: Albany, Tonawanda and Beacon.

The city of Ithaca employs tax maps in the assessment of about one-half of the city, and an effort is being made now to secure maps for the remaining half.

The following cities do not employ tax maps, and the assessment-rolls are prepared in alphabetical order, covering the city as a whole: Glens Falls, Cohoes, Johnstown, Hornell, Oneonta, Port Jervis, Hudson, Rome, Norwich, Rensselaer, Onondaga, Mechanicville, Schenectady, Binghamton, Auburn, Poughkeepsie, Watertown, Elmira, Jamestown, Amsterdam, Gloversville, Salamanca, Fulton, Plattsburg, Batavia, Corning, Cortland, Geneva, Oneida, Olean and Watervliet. In nearly all of these cities the assessing officials are showing a lively interest in the matter of tax maps and land value maps.

In a limited number of cases the failure to improve on the system of assessment now in force is due to lack of interest on the part of the assessors. In many of the cases, however, the expense necessary to install a modern system is an obstacle. Officials are unable to see that money spent for the installing of a scientific system of assessment is an investment and not a liability.

D. THE SPECIAL FRANCHISE TAX BUREAD The special franchise tax bureau is charged with the duty of gathering and collating data relating to the appraisal of the values of special franchises. During the twelve months beginning October 1, 1915, and ending September 30, 1916, the special franchise valuations were prepared by this bureau in all the tax districts of the state for action by the commission. These include 58 cities and the towns and villages of 57 counties, the counties of Kings, Richmond, Queens, Bronx and New York being embraced in the city of Greater New York. The total full valuation of the special franchises in the 58 cities is shown in the following table. The following table (A) shows a segregation of the tangible and intangible values of the special franchises, which separation provides the means of determining the tax revenue derived from the assessment of the intangible element in the special franchise in excess of the tax revenue which would be produced if tangible property only were assessed locally, as was the condition prior to the enactment of the special franchise law:

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Bufialo..
New York.
Jamestown.
Little Falls.
Rochester.
Johnstown..
Ithaca.
Mechanicville
Gloversville
Auburn.
Hornell.
Troy.
Corning
Batavia.
Niagara Falls.
Oswego
Utica..
Amsterdam.
Glens Falls.
Tonawanda.
Dunkirk.
Oneonta..
White Plains..
Cortland.
Fulton..
Oneida.
Yonkers..
Salamanca.
Rensselaer.
Saratoga.
Rome....
Lackawanna.
Lockport.
Newburg
North Tonawanda.
Olean..
Plattsburg.
Port Jervis.
Schenectady.
Ogdensburg
Watertown.
Geneva..
Hudson.
Elmira..
Poughkeepsie.
Binghamton.
Syracuse.
Watervliet.
Cohoes..
Beacon.
Kingston.
Mount Vernon
Albany.
Canandaigua.

$15,835,932 210,218,964

$17,721,568 249,649,386

$33,557,500 459,868,350 1,274,100

649,939

197,844 9,276,764

174,830 318,193 148, 247 259, 160

17,031

296,832 2,071,775

352, 292

193,821 1,507,153

935,447 2,544,521

437,773 334,208 286,395 381,964 172,772 681,507 192,403 155, 720

242,778 2,362,982

132,097 766, 108 243, 100 634,841 339,994 799, 267 496,348 593,043 318,574 122,562

237,451 1,940,664

139, 256 471,075 333,512 147,000

989, 205 1,346,451 1,030,734 4,773,858

516,272 352,284 127,544

744,530 1,794,917 3,897,413

211,929

624, 161

248, 806
11,237, 136

281,970
681,907

57,953
669,790
283,569

145,568 2,742,925

261,008

326,879 1,620,547

16, 203 2,461, 679

222,627 195,842 235,705 552,186 106,428 364,593 95,097 85,280 119,372 1,315,318

133,453 263,192 229,350 362,359 218,906 296,183 277,152 397,757 336,826 45,788

99,449 1,748,736

252,344 235,325 298,088

87,100 589,845

388, 149
1,047,191
6,028,842

363,878
299,416

92,956
539,320

898,783 4,581,387

104,471

446,650 20,513,900

456,800 1,000, 100

206,200

928,950 1,000,600

442,400 4,814,700

613,300

520,700 3,127,700

951, 650 5,006,200

660,400 530,050 522,100 934,150

279,200 1,046,100

287,500 241,000

362,150 3,678,300

265,550 1,029,300.

472,450 997,200

558,900 1,095,450

773,500 990,800 655,400 168,350

336,900 3,689, 400 391,600 706,400 631,600

234, 100 1,579,050 1,734,600 2,077,925 10,802,700

880,150 651,700

220,500 1,283,850 2,693,700 8,478,800

316,400

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The total full valuation of the special franchises in the towns and villages of the 57 counties outside of the counties in the city of Greater New York, is set forth in the following table. Table B shows a segregation of the tangible and intangible values of the special franchises, which separation provides the means of determining the tax revenue derived from the assessment of the intangible element in the special franchise in excess of the tax revenue which would be produced if tangible property only were assessed locally, as was the condition prior to the enactment of the special franchise law:

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$1,162,520

$1,506,065

Albany.
Allegany
Broome.
Cattaraugus.
Cayuga..
Chautauqua.
Chemung..
Chenango.
Clinton.
Columbia.
Cortland.
Delaware.
Dutchess.
Erie..
Essex
Franklin.
Fulton..
Genesee.
Greene.

427,794
430, 132
606, 435

479,623
1,543,618

336,478
172,561
185,280
228,367
202,052
303,805

591,978
2,678, 203

252, 258
292,447
129,183
477,503
282,055

$343,545
169,181
202,078
311,865
149,277
679,517
232,892
62,869
98,895
143,463
87,340
150,595

300,497
1,040,047

164,017 368,403 166, 667 310,097 124,495

596,975 632, 210 918,300

628,900 2,223,135

569,370 235, 430 284,175 371,830 289,392 454,400

892,475 3,718,250

416,275 660,850 295,850 787,600 406,550

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