The New York Herald Newspaper, September 8, 1875, Page 5

UNEQUAL TAXATION, Meeting of the State Assessors and Land Office Commissioners. THE TAX COMMISSIONERS’ MEMORIAT. New York City Assessed as Much as All the Rest of the State, Aunaxy, N. ¥., Sept. 7, 1875, The Board of State Assessors met this afternoon, with the Commissioners of the Land OfMice, at the office of the Secretary of State, for the purpose of giving a hearing to all such as felt that the State taxation was not justly distributed. The three State Assessors were present, viz,:—Hon. John 8. Fowler, of Auburn; Hon, James A. Briggs, of Brooklyn, and Hon. Sterling G. Hadley, of Waterloo, There were present of the Commissioners of the Land Office, Lieu- tenant Governor Dorsheimer, Comptroller Hopkins, Treasurer Raines and Attorney General Pratt, Liouten- tnt Governor Dorsheimer presided, and announced that the different counties would be heard in alphabetical or- fer, Goorge H. Andrews, a member of the Tax Commis- sion of tho city of New York, then took the floor and presented the following memorial:— * THE MEMORIAL. ‘Tho undersigned, appointed by the Mayor of tho city of New York, in pursuance of a resolution passed by the Board of Aldermen, who are by law the supervisors of the county of New York, are charged with “the duty of attending the meeting of the State Board of Equali- ition, with a view of protecting the interests of the sity, and of securing a more equitable distribution of the public burden than has been accorded heretofore,” fespocttully represent :— ‘That for Several years the impression has prevailed among taxpayers in the city of New York, that owing © inequalities in assessments in the various counties of | the State, an undue *proportion of the State tax was vorne by the city. That impression bas ripened into conviction, growing outof a state of facts which are horewith presented. ; It appears that during the past ten years the propor- tion of the State tax paid by the city and by the rest of the State, respectively, has been as foliows:— TABLE SHOWING THE sUM OF StaTE Tax Paty BY THR Crry or New York axp sy THe Rest oF THE State yor THK Past Ten YEARS, with THe AMOUNT PER Cavira FOR Kact YEAR, HASKD UPON THE LAST STATE Crxses or 1865, Guts ¥:i0f| Obits fur zur! = eooal tananinne uate, uote ‘an Year State Tax|~ Rest * of| Inhabitant) of Rest of for City.'| State, “| of City. | State. 002, 849) $4,328,127] $3 99) $1 39 8,890,544] 4,626,921 5 6 149 5,504,426] 7,082,792 7 66 229 | 4,480,920] 5,756,397] 618 1 85 | 4,904,501] 5,558,675} 6% 180 741,956] 7,544,020 928 242 | 745,049] 6,868,800} 7 90 189 2) 9,828,130 13 43] 817 | 7,127,422| 10 59) 220 7,715,096] 11.08 248 When it is considered that about one-half the popu- lation of the city is in such narrow circumstances as to ‘ecupy tenement houses, it will be conceded that the tax per capita, for such remote and incidental advan- jages as the State affords in return, is extremely oner- bus. The undersigned, however, do not rest upon this condition of aflairs as affording, ‘in itself alone, a suf- fictent reason for the action they solicit at your hands, The apportionment is based upon property and not upon population, But it is important that due regard should had to the proportionate valuation in distribut! the proportionate taxation, From a table whic Jows, it will be seen that, of the sixty counties, thirty- two (printed in italic) declined in assessed val twenty years, that is, from 1853 to 1873, while ten others, comprising the important counties of Allegany, Dhenango, Cortland, Dutchess, Oncida, Orange, Rensse- lacr, Richmond, Schenectady’ and Warren, remained | about stationary during the same period, ’ In somo of the counties in which the valuation is less in 1873 than in 1855, it will be observed that the State Board of Equalization further reduced the valuations of 1873 for the taxes of 1874. These counties are Allegany, Cayuga, Genesee, Ontario, Orleans, Seneca, Steuben, Washing. ton, Wyoming and Yates, 1853 AND 1873, Tarte SnowinG Tux Assessep VALUE or Reat Estate in Eases County For 1853 anv 1873, AND THE Ap- piTions AND RepucTions Mave by Tuk Boarp or EQuaization 1x 1874. | { Increase or De- Assemed Value Assessed Value crease of As- of Real Estate, of Real Estate, sessed Value ies. 1853, 1873, in 1874. Albany .... $26,862,320 $44,188,851 Dee, $1,027,648 | Allegany 8,597,957 8 1 188, Broome.... 6,416,433 Cattaraugus _ $8,085,722 rytiga .... 17,681,138 | Chautauqua 13,581,893 | + 8,278,313 | 9,773,102 | 6,541,128 | 10,113,627 | Cortland... 5,224,725 | Delawar 7,820,001 | Dutchess... 20,489,076 i 1 964,8 Greene. . 756,599 | Hamilton.. _ ‘502'844 | Uerkimer,. 10,760,646 Jefferson... 15,687,830 64,577,912 | 4,937, 508 15,516,750 10,2 | Atonroe .... 31,015,7 | Montgomery 6,557,410 | New York,. 204,637,205 | 9,341,016 217,233 14,074,371 827,312 9,819,913 1,178,389 214,965 2,064 044 A 555, 683 Richmond . 815,303 Rockland .. 1,038,239 St. Lawrence 13,563,423 640,113 | Saratoga... 10,418,409 4 Schenectady. 5,083,304 25 | Schoharie... 6,518,083 | 9,701,274 | 15,226;896. 8,027,333 | 4,266,602 i 6,445,566 | 11,814,014 i 15,915 Warren... 107,547 Washington 5173105 | Wayne. .... — Westchester + 2,677,723 7,753,311 Dec. "852; 434 7,107,687 Dec, 165,296 Total. . .$1,015,762,791 $1,760,069, 613 * New county, formed in 1854, from Chemung, Stenben and Tompkins connties. The territory formed by these three unties and the new county of Schuyler is assessed 707 tess {n 1873 thanin 1853, Al By an official table, now before your Board, it appears that several of the counties have largely increased their | valuations of real estate in 1874 over those of 1873, and a comparison of those two years only would operate to the disadvantage of New York, which has gradually in- creased its valuations year by year, not shrinking irom | Uhat duty when the State tax was at its heaviest figures, | But to obtain a view of the just relations of the vatua- ; tions in the several counties it is necessary to look far | beyond the valuations of the previous year. By a table herewith given the comparative increase from 1853 to 1874 is exhibited, by which it will be seen that New | York bas increased its valuations during that time ina | larger ratio, with a single exception, than any county in the State, TABLE SHOWING THK INCREASED AND DECREASED VER- CENTAGH OP VALUATIONS ¥ROM 1853 TO 1874, Assessment of Percentage Keal Estate, of Increase 1ST4, by Le or | cal Assessnrs. Decrease, $45,303, 132 o 8,132, 19 8, Lt Assessed Value Columbia Cortiand, Franklin, Fulton. Hamilton, Herkimer .. Jeherson... Ril Sadia Monroe. , when annexed to the ci | to another griev “NEW YORK HERALD, WEDNESDAY, SEPTEMBER 8, 1875—TRIPLE SHEET. Assessment of Assessed Value Real Estate, Real Ex- 1874, by Lo- Counties, tate, 1853. cal Assessors, ; 12,245,878 14,52 Rensselaer, . 23, Richmond. 17,501,355 Rockland... 6,124,893 . Law'nce 13,563,423 12,005,035 10,423,546 ly 5, 088, 5401454 Schoharie .. 6,518,683 . "Schuyler .. ; 9,701,274 + 15,226,806 2 8,027,333 4,266,602 + 6,445,508 5,036, *Tompkins. 11,814,014 15,149,870 See note, Ulster...... 13,015,574 10,699,424 = Dec., 23.1 Warren..... 2,206,562 2,272,479 «Inc... 3 Washington 13,136,414 ¥ 14.7 10,495,775 34. ff 28,755,220 88.7 + 8,863,758 38.4 + 7,836,966 28.3 $1,015,762,791 — $1,960,35: v county, formed in 1854 from Chemung, Steuben. kins counties. This territory was assessed in 1853 and $58,945,208 in 1874. Increase, 66,7 per cent. tThis is exclusive of $9,578, being the assessed val anexed from Westchest tion in 1873 of the three tow: count {This includes the sum of $0,578,290, which was’ the as- seied valuation In 1873 of the three towns annexed to New York city. An enormous advantage has been gained by those counties which kept their valuations at 22 to 40 per cent, while the State tax ranged from 7 3-5 mills to 94 mills, during which period the proportion of State tax borne by the city increased from 40.1 per cent in 1866 to 50.9 por cent in 1875, while the proportion borne by the rest of the State decreased from 59.8 per cent in 1866 to 49 per cent in 1875, These facts aro important elements to be considered in apportioning the tax for this year. In determining the relation of assessment to value, the undersigned desire to call the attention of your Boatd to | the following statoment:—In the report of the State As- sossors for 1874, beginning at page 23, there is given a tabular statement the first column of which is headed “percentage sworn to as the rate used by local asses- sors,”’ Accepting the figures in this column as the near- est to and indeed the only reliable estimate, made, as it is, by parties who ought to know the facts, and who aro interested in making a favorab.@ presentation of such facts, that is, to name a percentage as high as may be consistent with trath; and the following table sum- marizes the results in those counties which materially increased their assessed valuations of real estate in 1874:-— Average Percentage Percentage Used Sworn to as the Rate Used by in 1874, Calculated upon that Sworn to an 1873, 14 85.3 O24 43 Counties. 88.3 56.8 1.5 | Queens. 36.2 Richmond. 56.6 Schoharie oft 65.9 Schuyler 24.5 Th Seneca, 40 45.8 Steuben . $22 BO ™ b74 56.5 i 40 ‘The third column of the tabular statemont referre: to 1s headed ‘Percentage adopted by the State Asses- sors.’ Out of $70 towns of which the ratio used by tho local assessors is given, in 74 towns a ratio of 1 to 30 per cent higher is adopted by the State Assessor; that 18 to say, that in 754 towns the local assessors valued the lands of their constituents too high as a basis upon which to adjust the ratio of their assessments. In the city of New York the Tax Commissioners claim to have used the rate of 60 per cent in assessing, while that “adopted”? by the State Assessors is only 48 per cent. ‘Then it stands thus:—The ratio sworn to, as used by local assessors in 754 towns, is repudiated, and a ratio materially higher adopted by the State Assessors; while in New York the ratio of the Tax Comiissioners 1s re- jected, and one 17 per cent lower adopted by the State ‘Assessors. As the “adopted”? ratio is the ratio used in apportioning the State tax, the result is to benefit largely those sections where the ratio is increased at the expense of the city, where the ratio is decreased, To make it plainly understood it may be thus stated:—The local assessors swe per cent of the actual value, The State assessors say, in effect, “Not so: your assessments are fifty per cent of the actual value, and as the average in the State is forty per cent, your property is ten per cent above that average, and consequently the difference between forty and filty per cent shall be taken off your property and placed upon other property in the State, which we deem to be assessed at less than forty por cent,” ‘The entire question of the relative ratios of assessments is one which involves estimate, discretion, judgment. A literal, mathematical demonstration i8 rarely possible. To allege that the State assessors have erred in their estimate of the relative ratios ix to allege that they are human, and is in no sense to impugn their integrity or veracity; while ther industry and” devotion to their duties. clictt the praise of those who have suflered from their errors of judgment, ‘The undersigned are informed by the State. Assessors, the Tax Commissioners sub- mitted to these oflicers a schedule, including nearly five hundred pieces of property scattered in all the wards, which had been sold or were for sale at prices upon which the assessments ranged trom 56 to 103 per cent, averaging 68.3 per cent, and of others in one suburban ward (the Twetfth), ranging from 45 vo 60 per cent, averaging 51 per cent. But the total assessments in the Twellth ward were only 7.7 per cent of those in the entire city. The fittest practi- cal commentary on these ratios adopted by the State Assessors may be found in the following extract from the ogg of the New York city Tax Commissioners for 1875, page 1 ‘ “In 1873 the State Board added to the assessment of | the entire county of Westchester $2,677,723, in order to equalize the assessments in that county with those of New York. In 1874, upon the annexation of three of the towns of Westchester county, the Commissioners found it necessary, in order to bring the valuations in | those towns to spmething like a fair proportion with the to add That is axsessments in other portions of the city, $13,468,847 to that same assessment for 1873, | to say that, assuming that the rest of that county was | | assessed in the same proportion in 1873 as the three annexed towns were, the yaluation of the county should have been mercased $76,394,957, instead of only $2,077,723." To leighten the absurdity of the adoption of such | ratios, it. may be added that on page 82 of the re- | port of the State Assessors, the ratio of 37}¢ is dopted”’ for Kingsbridge, 331-3 for Morrisania and for West Farms, as the ratios at which these towns were assessed in 1873 When annexed to New York city in 1874, and the assessment was raised upon these towns from $9,578,230 to $23,047,540 by the Tax Commissioners of the city, then the same page of the report, in a note, states that “these towns are now annexed to New York and assessed 35 per cent of full value.” That is to say that $9,578,280 is 351-3 per cent out of the city and that $23,047,540 ia 38 per cent on the same property whereas the rule of propor- tion makes the latter sum equal to 84.9 percent. This is one of the rare instances where mathematical dem- onstration is possible. ‘ 7 Such remarxable discrepancies as these have brought the undersigned before your Board, with a belief on the part of the taxpayers of the city that a presentation of such facts would insure a more equitable distribu- tion of the burden of State taxation. It is not deemed necessary to give special promi- nence to the fact that during 1874 real estate generally that theirassessments are twenty-five | | that even in the light of tho explanation the assessors | house and gave the children their supper and then I declined in value, If “that element be taken | into account then the assessod value _ of city property must be placed at not less than 85 per cent of current valués, — In- deed, the undersigned aro informed that in many instances sales have been made at public auction es less than the assessed valuations, It may doubted whether, if the Tax Commissioners in- creased vainutions generally, they would not incar the risk of overrunning wctual values, The attention 01 your Board is respectfully requested co of which the city justly com- pias 3% the assessments for personal prop- erty upon which the tax remams uncollected amount to $473,204,774, upon all of which the State tax has been paid, ‘So long ago ax in 1856 and 1857 the de- in each year was $20,000,000, and in later year: an irtedvemable paper curreney has added hominally to the volume of business, and at the samo time augmented its hazards, the sum of the deficiencies: 3 largely inereased, so that, in 1872, it exceeded $51,000,000, During the last ton years the amount of tx paid to the state by the ely upon ancoilected assessments upon — personal rty 1s $2,149,580, It would but reasonable “that the State should reimburse the city the amount of taxes paid upon assessments tm: proved uncoliectable, It is proba y nd the power of your Board to deal ith this question, so far as it affects the assess! ts of former years, Bul itis only just that the assessments upon personal property for 1874, upon which the tax re- mains uncollected, 7,210,708, should be taken into account lajtion to the a ments Upo te, ‘These deficiencies have arisen from the efforts made to enforce the laws for assessing personal property with fidelity; whilethe vicissitudes of business, the shifting charactor of the population and the setting aside by the courts ot assessments supposed to be legal when made, render it Impossible to collect a large proportion of suclt taxes, It has not escaped the observation of the undersigned that while the assessments upon personal prope New York Inve declined in 1874, that in some other counties they materially inereased. Where the law has been’ enti with any degree of rigor it was impossible that the revulsion of 1873 could pass without Ieaying its traces in diminished assessments for 18745 but where the law had not been enforced. prior to 1874 it would be easy 10 show an imerease for that year. Owners of personal property, fecling confident ‘they would not be assesged, would he lulled into security— perhaps seourities: would be the better word—which would subject them to assessment for one year at least, until their investments could be changed into some in good faith, but | ty in | | no direct representative in your Board, This considera- | of justice an | pired in the Prince street station house from injuries | named respectively John Sewell and George Washing: that prior to the adoption of the rativ of 43per cent | Sistont enforcement of tne Iaw keeps the taxpayer on the alert to so order his affairs that his investments shall be beyond the reach of the law and its administra- | to rs, In several of thé counties which show an increased assessment of personal property in 1874 over 1873 it will be found that the assessments for 1873 were far less than in 1853, and in some of them even the increase in 1874 does not bring them up to the standard of 1853, The undersigned have been content to make their statement before your Board in the form of facts, unen- cumbered by argument, and upon this presentation of facts they rely to secure at your hands an equitable ap- portionment for the city they represent, They may be pardoned for referring to the incident, that while pay- ing one half of the State tax, the city of New York has sideration at her to the ex: tion has doubtless influenced her Legislature in dele- gating the undersigned to appear before yo though the city has no voice in your conncil the claims equity will doubiless receive such con- our bands as will do much to reconcile sion, | Roxpectfully subanitted, 20, H, ANDREWS, WILSON 4 Howr, "pO: banal’ of the ISAAC SHERMAN, J CY of any ~ New York, September, 1875. The State Assessors desire Messrs. Andrews, Hunt and Sherman to¢say that the thirty-eight per cent, alleged in their memorial as the rate at which the an: noxed Westchester towns were assessed, was intended to apply to the assessment of 1873. To this Mr. An- drews replied, that to admit that correction would prove that the assessments for 1874 were at a valuation of about ninety per cent, and tho representatives of the city were willing for the Stato Board of Equaliza- tion to act upon that corrected statement, The reading of this document was listened to with the closest attention and it seemed to produce a pro- found impression, Tho statement in Mr, Androws? | memorial which he regarded, to use his own words, as pivotal, was stoutly combatted by each one of the Commissioners in turn with not a little show of warinth on.the part of all three. I present this state- ment in Mr. Andrews’ own words. To enforce what he considers the absurdity of the ratios adopted by the State Assessors in their last.report he says: THE PIVOTAL STATEMENT. The ratio of 873 is adopted for Kingsbridge, that of 3334 for Morrisania and that of 35 for West Farms, as the ratios at which these towns, then forming part of West chester county, were assessed in 1873, When annexed to New York’ in. 1874 the assessment was raised upon these towns from $9,578,230 to $23,047,540 by the ‘Tax Commissioners of the city. Then the same page of the report states that these towns are now annexed to New York and assossed 38 per cont of their full value; that is to say that $9,578,230 is 35 1-3 per cent out of the city, and that $25,047,540 is 38 per cent on the same property when annexed to the city, whereas tho rule of proportion makes the latter sum equal to 84.9 percent, This is one of the rare instances where mathematical demon- stration is possible, UNKASINESS OF THE ASSESSORS, ‘The assessors had listened to the reading of the memo- rial without comment until this statement was made, and then Assessor Fowler interrupted the speaker and declared that the assessors’ report contained nothing that, rightly interpreted, would justify the assertion which he (Mr. Andrews) had just made. Tho report did not state that the three towns of Westchester, which were subsequently added to New York, wero assessed at thirty-three per cent in 1873, previous to annexation, Mr. Andrews replicd | were not clear of the imputation, of adopting an absurd | ratio, A STATEMENT OF THE COMPTROLLER. At the conclusion of Mr, Andrews’ address the Comptroller called attention to a fact wich ho said he | regarded as of great significance in connéction with tho | matter under discussion and review, and that was that the tax which was levied throughout the rest of the State | in November was not levied in the city of New York until July or August following, He thought that this must not be lost sight of in attempting to equalize the burden of taxation and do justice to New York. E. W. Foster, of Potsdam, presented the claims of |, St. Lawrence county, He called atteytion to the fact that one-half of the lands in St. Lawrence county were wild and owned by non-residents. The local assessors had included these lands in their assessment, and tho | consequence was that fully 800,000 acres of land in the county were assessed at over 100 per cent on its value. Rensselaer county had a representative present, but he declined an invitation to address the Convention, and | said nothjng pro or con. THE SHOVEL MURDER. RESULT OF THE CORONER'S INVESTIGATION— JOHN SEWELL AND GEORGE WASHINGTON CHARGED WITH THE CRIME. The inquest in the case of the unknown man found dying in tho rear of No. 59 Thompson street, on tho morning of the Sist ult., and who shortly afterward ex- supposed to have been inflicted by two colored men, ton, was held before Coroner Eickhoff yesterday. Tho deceased has been identified as John Conlin, a | coal carrier, N Captain McDonnell, of the Eighth precinct, took the stand and testified :— On the morning of the Sist ult, the deceased was | brought to the station house by Officer McCabe, from the yard of No, 59 Thompson street; he was in a very | bad condition, and the surgeon was sent for, but do- | ceased died before he arrived; I examined deceased and | found his clothing all open, and saw a bruise in the lower part of the body, near the abdomen; later in the day I heard deceased had been thrown out of the house occupied by George Washington, No. 59 ‘Thompson street, and had been beaten by John Sewell, who works on board the Chauncey Vibbard; I afterward arrested George Washington and his white woman, who were in the room at the time deceased was said to have been thrown out of the house; I then obtained wit- nesses to the affair, Russell Winster (colored) sworn :—I live at No. 81 King street; on Monday night, August 30, I was in the yard of No. 59 Thompson street, fooling with some women; was in John Sewell’s company while in the yard; there wero two or three women in the yard; saw the deceased lying on the ground with his face down; I went to the front part of the yard, and while thero | was told Sewell was in the back part of the yard beating the deceased; I went back and saw Sewell standing by | the deceased laughing; he had a shovel in his hand; I | took Sewell away from the man and took the shovel away | from him; I did not see any ono strike the deceased, Maria Brown (colored) testified ~~ I reside at No, 59 Thompson street; did not know the deceased; on Monday night, August 30, about ten o'clock, I was coming home from work, and when pass- ing the house of George Washington, in the yard of No. 59 Thompson street, I saw the deceased, an old man, failing off the stoop; his feet became entangled between the banisters of the side of the stoop; I went to my saw the deceased staggering around the yard as if he was trying to get out of the yard, but he appeared to be too drunk; he staggered around ‘and fell down the area of the house oecupied by Peter Daniel and knocked the door next to them in with his head; Peter Daniel came out and lifted the man up and laid bim ona bench next to the shed; he laid there a while, | and then Tsaw John Sewell kick deeéased and then | eat him with a chair; he threw the chair at him once, | isters; he lay there some few minutes, and got up» and then he turned the deceased over and. slapped him on the back with his hand; then a young man on tho | stoop where | live handed Sewell a shovel; he slapped | deceased on the back with the flat of the ‘shovel; then | Sewell threw the chair at deceased ashe lay on the Dench near the shed; he said, “You son of ab—h, you would do the same thing to us if we were dran Beating the deceased Sewell went up stairs and went to bed; some men near by told Sewell to stop and he did T did ne Washington there dhe time deceased veing beat od was left lying in the yard | morning; It-past. five o'clock” tho oxt = morning asked a white woman up stairs to give him a drink of water, and she did so, and I afterward gave him two drinks; George Lane went for an officer, and deceased was taken to the sta- tion house; [identify the prisoner, Jolin Sewell, as the man I saw beating deceased, Peter Daniels testified to having seen George Washing- ton push the deceased from the stoop of the house, saynig, at the same time addressing the deceased, “Damn ;' alter being thus thrown down the deceased got up and staggered across the yard and foll down the basement where witness lived, in the same yard; wit- ness picked him up and laid him on a bench; the de- ceased appeared to be intoxicated; witness shortly afterward) =owent into’ the = street, remaining | there five minutes, when he came — back into the yard and saw Sewell standing | over deceased beating him with a shovel; did not see | where he got the shovel; saw the deceased struck on the fect and on the back ; ‘did not hear Sewell say anythin: while beating the man; the deceased only groaned ; identify the prisoner George Washington as the man who threw the deceased of the stoop; and [also identify | the prisoner John Sewell as the man who beat him, | Amelia Hall, being sworn, deposed:—I live at 59 Thompson street; on Mouday night, about ten or half- past, I saw the decoased into the yard in company with a woman, and went into Washington's house; the woman, who was white, went ahead; heard some talk- ; Ing inthe room, and Waskington was playing on an yrdeon; 1’ heard some loud talking and @ great’ noise, and then 1 heard somo giris say to the deceased to go out; these girls were white | girls; ho did not go out, and some one opened the door, | ani. thon T saw deceased pushed against the next ten: | a fght going on; then Washington threw deceased out of the house on the platform of the stoop, and he fell head first down the stoop, his feet catching in the ban- staggered about two-thirds of the yard, and then sta; ered up against the water gutter and rested b Af fitite white, and then staggered along and did not until he had fallen into the basement where Peter Daniels lives; Daniels was not home at the time, and when he came into the yard he was told by Mrs. Brown that adrunkeu man was lying im the basement; he went and lifted him up and seated him on the platform, next to the shed; he afterward laid him down and then left him, and that was the last! saw of Daniels that night; sometime after twelve o’elock that night I saw deceased being » by some person with a chair; I saw a shovel handed from the entry door, over the banister, to the man who was beating the deceased heard talking and laughing while the di was being beaten; 1 could not identify any of the parties who were beating him, as it was rather dark in the yard; I saw some one Joosen his clothing, and saw the deceased’s shoes taken off by some one; | saw a little half.grown lad, calied “Stump,” with @ chair in his hand, and I think he is the one who struck deceased with the chair, James J. Cleary and Martin Flanagan testified as to the identity of the deceased, whom they knew as John Conlin,a coal carrier, The jury returned the following verdict :—‘We find the deceased, John Conlin, came to his death trom injuries received at the hands of John Sowell and George Wash- imgton, at No, 59 Thompson street, on or about the night of August 30.” The prisoners were committed to the Tombs to await the action of the Grand Jury. CONNOLLY’S SLAUGHTER. ndlponincsihiinnats VERDICT AND RECOMMENDATION OF THE CORO- NER'S JURY—FOUR OF THE PENITENTIARY KEEPERS HELD FOR TRIAL. Yesterday was the final day in the investigation con- cerning the death of Michael Connolly, the Blackwell's Island prisoner. The Coroner's office, corner of Mul- berry and Houston streets, was weil attended by friends of the deceased and of the accused keepers, All tho evi- dence possible to obtain was had, a great deal being | merely corroborative, Dr, Cushman's is important as sowing that a stricter medical snpervision of the prisoners’ health is greatly demanded on Blackwell's Island, A STUDENT'S TESTIMONY. John B. Lenihan, being sworn, said—I am a student of medicine; have been studying medicine three years and a half; Dr, Gillette, of the Medical Board of the Charity Hospital, appointed me to do duty as assistant on the medical staf, Charity Hospital; was appointed last spring; my duties consisted in attending to pa- tionts and doing as the house physician orders me; a week ago last Tuesday, at half-past six o'clock | A.M, I was told by the hospital orderly named Gray that there was a man sick in a cell; I wont to the place, and as I approached the cell the deceased was whistling and singing; I said to him, “Connolly, what is the matter with you?” he an- swered, “Oh, nothing;” Iasked him why he {did not getup; ho said his legs were f little sore; asked him what was the matter with his legs; he said nothing; I then examined his tonguo and pyjse and found noth- Ang abnormal; I told one of the keepers to keep the man in acell and watch him; I heard nothing of the caso till the Friday morning following, the 27th; Thad been in the prison at six A. M. that morning and per- formed the usual duties there; while at breakfast ‘was called to the Penitentiary; another message camo in and I immediately went there; I found the deceased in his cot; he was in a comatose condition; pupils di- lated; he made one or two gasps and died; aftor death I found bruises over the body, the lower extremities and both hands; I always am sent for by tho hal! keopers when any of tho prisoners are sick; Connolly’s case was the only one where Thad seen | bruises, said bruises being brought on by violence, such as blows, NO PROVOCATION FOR BEATING CONNOLLY. Jokn E. Flagler, being sworn, said—I am generat storekeeper for the Department of Charities and Cor-. rection; on Friday, the week previous to Connolly's | death, I was inspecting lumber at tho Penitentiary, | near the coal yard; the gang working there was under Geary, a keeper; during my work of inspection I heard | loud swearing and considerable confusion, and saw one of’ the prisoners being whipped by Cowen- | hoven with a cane; was afterwards — told | his name, which was a nickname, ‘Big * Judgo;"? I saw no provocation for whipping Connolly. Daniel H. Kitchen, being sworn, said—I am chief of tho medical staff of the Charity Hospital; on Friday, August 27, at noon, I was informed a man had died in | the Penitentiary; I went thero and asked Raywood and | Corcoran, keepers, regarding the man; I received no | explanation; I repaired to the dead house and examined the body in presence of Drs, Lenihan and Sawazny; I found bruises over both legs and hands; I sent for Mr, Cowenhoven, acting warden, and asked’ him to see tho bruises and asked him if he knew how they came there, and he said the man had been a foolish fellow and had seen him fall down many times on his knees and hai in that way explained the bruises on his body; met Commissioner Brennan as [ came from the dead | house; [told him [had just examined the man who had died in the Penitentiary; this was about one P. M.; two hours after Commissioners Cox and Bailey came’ to the island and ‘I related to them ail | T have said here concerning the case; we then went to the Penitentiary and asked for prisoner Sloan, and Sloan told us in presence of Cowenhoven that he (Cow- enhoven) had struck deceased and that Connolly had been thrown into a tank of water; he said that the keepers had killed the man; the Commissioners then left; never saw Connolly during life; in case a prisoner is sick the keeper of the gang informs the hail keeper or warden and adoctor is sent for; a physician from the Charity Hospital is detailed for several months at a time to attend the prisoners; Commissioner Brennan | seemed very indignant when he heard of Connolly's case. HIT ON ALL SIDES. Charles Crawley, being sworn, said—I knew the do- ceased; [have seen him struck’ by Cowenhoven with his open hand while carrying lumber; have seen Geary hit him with astick; heard Geary say he would make him work or kill him. Samuel Nash, assistant storekeeper, Blackwell’s Island, swore that he saw Cowenhoven strike Connolly several blows, Martin Bergen, night guard at the Penitentiary, swore to having been in charge of the new prison and of Connolly's cell, No. 400, Charles Robb, another night guard, swore to having heard of « man dying tn his cell, but was not acquainted with him. THE POST-MORTEM. Joseph Cushman, being sworn, said—I made a post- mortem examination of the body of Michael Connolly at the Morgue, August 28; the body was well nourished, | rigor mortis well marked; there were found abrasions over the front of right leg, afd bruises over knees, thighs, left arm and shoulder and right hand; tho ruises over the left arm and thigh on Tight | ide were more recent than those upon other rts of the body; on opening the — skull found a large amount of ‘serous effusion in arachnoid, and on examining the brain I found effusion of serum into lateral ventticles of brain and spinal canal; a small clot of blood was found in meshes of pia mater, at base of brain, and well marked softening (white) in pous varolii and corpora striatum on right side; the sphenoid bone was found softened; death, in’ my opinion, was caused by serous effusion into and soften- ingofthe brain. In answer to several questions from the jury, Dr. Cushman said that Connolly was not a fit subject for prison discipline, that he ought to have been cared for in a hospital; that his brain was already mentally diseased when he was brought tw the Peniten- tiary. He believed the ill treatment, consisting of blows on the body, together with the deprivation of food and incarceration in dark cells, had, in all likeli- hood, accelerated his death. ‘THK CORONER TO THE JURY. Coroner Croker then handed over the case to the jury, saying that enough of evidence bad been piaced before them to enable them to reach a just conclusion as to | who was responsible for the untimely and wretched death of Michael Connolly. He hoped their verdict would have the effect of securing a reform in the man- agement of these institutions on the island, The persons against whom the testimony was strongest were Keep- ary, Hardy, Reese aud Reilly and Acting Deputy Against Reilly he did not consider the evidence amounted to muel He thought the whole story was very Jamentabie, and could not understand why a number of men should unite deliberately to per- secute one poor, foolish privoner. THK VERDICT. Tho jury, after being absent an hour, returned and handed in the following verdict:—“That Michael Con- nolly came to his death by softening of tho brain, ac- celerated by brutal and ill treatment at the hands of Keepers Patrick Geary, James T. Cowenhoven, W. Reese and Denis Hardy, and we exonerate Reilly and James M. Boyle, W that the Commissioners of Charities and Corr well as the Warden of the Penitentiary on Bh: Island, use more care in the selection of keepe also in the proper care of prisoners who may be ste The four prisoners implicated were ordered to be re- leased on giving bail in $500 cach. The other two, who were exonerated, were discharged. Roose was arrested by Detective Ferris yesterday morning, but Hardy has not yet surrendered himself, THE NOE MURDERER, modify his proclamation offering a reward of $1,000 for the arrest aud conviction of the murdorer of Mr. Noe, As this document now stands the reward is to be paid on the conviction of the inurderer and the certificate of the District Attorney that such conviction was had upon tho testimony of the person claiming the reward. | ‘The modification deemed desirable by some is that part | of the reward should be paid to whomsoever should ar- rest the murderer, Under the proclamation a detec tive might get a hold of the right man on suspicion, and the person who would identify him Woutd aione be entitled to the reward. On the other hand, it 1s claimed that the proclamation is if the regular form and debars no one who may be instrumental in effect form aot agsessable, But it has been tyuund that a por. | aunt's door aud made it rattle; then F thought there was | ing the arrest and conviction of the assassin. | company operating it fully three per cent more than | der the power delegated to them. Inventors who to-day | and the Greenwich or New York Elevated Railwi RAPID TRANSIT. i The City Delighted with the Prospect | of Its Consummation. NTERVIEWS WITH CAPITALISTS. | Now for the Plan and Then for the Build- ing of the Roads, Tho consummation of the sixty days’ wrestling of the Commissioners with the dificult problem of rapid tran- sit in the adoption of one tbrough line on the west side, two through lines on the east side and a line on Sixth avenue, South Fifth avenue, West Broadway and Church street, and the confirmation by the Board of Aldermen of these routes, caused WIDESPREAD REJOICING in the city yesterday. - It was not until they had read tho able report of the Commissioners and carefully serutinized the admirable map of the Herarp that the public discovered the magnitude of the Commis- | sioners’ sixty days’ labor. The map gave the entire route at a glance, and enabled all men of ordinary intel- ligence to comprehend instantly what Alderman Shandley and the Board of Alderman on Monday even- ing failed to discover in two careful readings of the re- port. The general verdict of the masses was that this is THE BEST SIXTY DAYS’ LAROR EVER PERFORMED in the interests of our property owners and the trayel- ling public generally. ‘It will reflect,’’ said an enthu- siast on rapid transit, “lasting honor alike upon the Mayor, the Commissioners and those members of the Board of Aldermen who promptly voted for the confirmation of the routes, Messrs. Seligman, Mott, Brown, Canda and Delameter have — shown that they cannot be cajoled or bullied into favoring one or more of the horse car companies. Why, Lam informed that when Harry Hart and Phillips, of the Third Avenue Railroad, made their argument be- fore the Commission and found that they could not by arguments induce them to leave the Third avenue un- touched, they resorted to threats, and one of them, losing his temper, declared, ‘Gentlemen, our company have $4,000,000, and we will spend every cent of it to defeat yor That was no idle threat. The Heraup editorially this morning foreshadows just what these ‘GENTLEMEN PROM CHATHAM STREET? will resort to. They will by intimidation, persuasion and possibly by more potent influences, that you can guess, do all in their power to induce tho property | owners along the Third ayenue to refuso their consent to its us Another gentleman remarked that the time would come when the members of the Board of Aldermen who fought rapid transit would regret their, action. Said he, “The people have been educated to a point that | they see the absolute necessity for quick transit, and they will not look with fayor upon any politician who strives to defeat it,” “The route is not exactly such as I would like to see,’’ said another, “but WHEN WE CONSIDER THE LEGAL BARRIERS that the Legislature has thrown in the way of the work Tam satisfied that the Commission have exceeded the expectations of the masses,”” “T heartily approve all they have done,” said another, “except the rate of fare. Fifteen cents is too much for fare from the Battery to Harlem. Rapid transit will pay at eight cents for this distance, but the rates will perhaps regulate themselves. The cheaper the fare tho more will patronize routes of this character, and there will be such a competition between the steam and sur- face roads that way passengers will, nodoubt, be carried for five cents the entire distance.’ The above are some of the comments made upon the work of the Commission, They show that the public | are disposed to support the Commission, There were few who are not directly interested in the Third avenue | who did not rejoice that it had been selected as a part of the route. The impression is abroad that the naming of the Second avenue by the Commis- sion was merely to guard against the danger of the Third avenue line being defeated, that the Commission will give that avenue the pre in the construction of the road, and thus add te ceipts of the operating company very largely. estimated that aline on the Third avenue will pay the will the Second avenue route. THE SOREMEADS, The only persons found who are disposed to criticize the report with any degree of severity are the inventors who have filed plans and have watched and waited for their adoption, | Many of these, gentlemen's plans are very meritorious and possess features that commend themselves at once to practical engineers, and although, as was indicated in the Hrratp of last Friday, the Gil. bert and Greenwich street companies have conjoined their interests, there is no reason to suppose that the plans of these companies will be. selectod for general use in the city, The Greenwich street com- pany, in the face of great obstacles, have won the admi- ration of the people by taking the lead ina practical demonstration of the advantages of rapid transit; yet there is not a general confidence felt m their structure. People are not satistied with a single column road, and they demand something better. There are features of the Gilbert plan, also, that are not such as to commend themselves to public confidence, and the great difficulty is that it is entirely too expensive. It is therefore very probable that the Commissioners will, with the aid of essrs, Newton and Shreve, their engineers, adopt the best features of all the plans suggested, and compel their adoption by any company they mnay authorize un- may be despondent, thirty days hence may discover that the Commission has adopted points of their plans as a part of the future rapid transit roads, THK HERALD MAP. Owing to the lateness of the hour on Monday when the report of the Commission reached the press, there was not time to describe fully the relations existing be- tween the various routes indicated on the map pub- lished in the Henaup of yesterday. The public should bear in mind that the route gencrally conforms to the charters of the Gilbert Elevated Railroad Company Company. These are known as “chartered routes,” that, having been located ,before the passage of the constitutional amendments, require no confirmation by the property owners along the route. Let the | reader turn to the Heranp map of yesterday and trace the lines of the route there indicated. The chartered line of the Gilbert road is as follow: : Commencing on the south shore of Harlem River, at Kingsbridge; thence along River strect to Kig avenue; thence along Eighth avenue to 110th stree thence ‘along 110th street to Ninth avenue; thence along Ninth avenue to Fifty-third street; thence along | Fifty-third street to Sixth avenue; thence along Sixth avenue to Amity street; thence along Amity street to South Fifth avenue; thence along South Fifth avenue to Canal street; thence crossing Canal street into West Broadway; thence along West Broadway to street; thence across Chambers street into C place; thence along College place to Murray. str thence along Murray street to Church ety Uburch street to New Church street; then Church street to and across Morris » through private property to Bowling G around Bowling Green into Beaver street; thence along Beaver street to Pearl street; thence along Pearl street and New Bowery to Division street; thence along Divi- sion street to Allen street; thence along Allen street and First avenue to Twenty-third street; thence along Twenty-third street to Second avenue; thence along Second avenue to Harlem River; thence along Riv street to Eighth avenue. Also a counecting line through and along Chambers street from West Broadway to Chatham street; thence through Chatham street to Di- vision street. The chartered line of the Greenwich road is from the up Greenwich street to Ninth avenue, along Ninth avenue to 110th street, thence east through 110th street to Eighth avenue, and’ up Eighth avenue to Har- lem River, Under the agreement between these two chartered companies they will build that portion of the road on Ninth avenue from Fifty-third street up to the western terminus together, as well as that portion from the corner of Wall and Pearl, through land New Bowery to Chatham square. The other route: on the map are what are to be known as * ers’ routes,” and the consent of the proper or the confirmation of the Supreme Court is ne sary before they can be used for rapid transit purposes. THE WORK BEFORE TILE OOSIMISSION j now is to select first the plan of construction within thirty days from yesterday, This will be an easy job, considering the “mi cellent. plans before thi Within the same time, under section 6 of th must fix and determine the time of construc whole or portions of such road, fare, the capital stock of number of shares into \ percentage to be paid in All this is to be done wit Within 120 days of their organization as a board, or sixty from yesterday, they shall open books of subs ‘on public notice) at a banking oflice in this Sete further duties relate to the details of organiy the company and are fully detailed in the ninth section of tho act, From this it will be seen that tho | functions of the Commission do not cease until sixty days from yesterday, The work betore them, however, while important, is 1 great point of r labor has been finish at from the mauner in Which they have done it the public have an earnest that they will not be found wanting in the future. No session of the Board was held yesterday, the Commissioners having res to devote one day to their private business, which for the past two months has been sadly neglected in the interest of the public generally, jot ditfeutt y WHAT THE FINANCIAL BACKERS SAY, Probably one of the most interesting questions now } 80. | that propo: | cents. being asked with reference to tho subject of ranid transit is, “Who are the financial backers who have agreed to furnish the capital?” It was universally. folt that the backers must be very rich capitalists, indeed, or else the Commisstontrs of Rapid Transit, cautious and shrewd men that they are, would: not speak with such great contidence of the readiness of th: requisite money. The President, Mr, Joseph Selig man, one of tho soundest financiers in the country, of course, an especially good judge of the financial ity of the various eapitalists who came before him, and the Commissioners acknowledge that in this re spect his knowledge and ripe experience were of inestix mab! ue. The Hexatp this morning is enabled te give the names of the principal backers of both rail- way compan THY “HACKERS” OF THE NEW YORK COMPANY. With regard to the Greenwich street road it 1s almost sufficient to that the present stockholders, who are very wealthy men, will furnish most of the eapital Mr. David Dows, the well-known provision deaier; Mr. John F, Trac President of the Rock Island Rail- Toad; W. L. Scott, one of the largest owners of the Lake Shore road; D, M. Barney, President of the United States Express Compan: lA. S, Barnes— these are the names of the principal stockholders— are perfectly able to furnish =the _— eight or ten millions which the Ninth and Third avenue roads are expected to cost, and they have assured the Commissioners that they are willing to do At the same time it cannot pe doubted that other capitalists—and friends of rapid transit who would like to do something toward the reatization of their favorite object—will be allowed to contribute toward the fund, Commodore C. K. Garrison, one of the most devoted friends of the people in this matter of rapid transit, and to whose tact the harmonious agreement between the two companies is in a great_ measure owing, isexpected to subscribe largely to the stock, although his principy interest is satd to lie largely with the Gilbert enterprise, He will probably be heavily interested in both, Thee Peter Cooper and a number of wealthy residents at Fort Washington, like Charles O’Conor, Mr. Haven and others, have offered to subscribe liberally to the stock of the company. THE “HACKERS” OF THE GILBERT COMPANY. So much for the New York Elevated Company. As regards the Gilbert its heaviest backers are to be Com- modore Garrison, who bas already been alluded to; José F. Navarro, President of the Commercial Ware- houso Company; George W. Pullman, the palace car man; A. M, Billings, of Chicago, and some others whe | prefer to remain in the background for the present and until the new company is in a fair way to its organization, Commodore Vanderbilt and Mr. A. T Stewart, it can be defnitely stated, will not give a dollar toward this object, although the first is frequenth mentioned. in connection withthe inatter, Sohn Ee 0 subscribe Hall, the rich paper manufact. largely to the rapid transit stoc VIEWS OF C} GARRISON, Commodore C. that he has not the slightest doubt that the three elevated railways will r, will soon be built’ unless some unforeseen — legal diiculties. should present themselves, ‘The pres- ent difficnities which the ‘Third Avenue Horse Car Company would make, he thought, could be | speedily removed, and the opposition of that’ monopoly would be utterly useless. In his opinion it was an error to suppose that the consent of the property owners on Third avenue would be necessary. The road could be built on that avenue without their consent, by vir- we of the original charter of the New York Elevated Railroad. In his estimation the routes selected could not possibly have been improved upon, He did not think that the east side road would be built on the Second avenue, as it was manifest that the Third would be the most convenient and pay the best. The ques. tion that presented itself was whether the interests of a million people should be sacrificed to those of Messrs. Phillips, Hart and one or two others, The routes had been fixed, with the concurrence of the cap- italists who were to furnish the money, and if the structure deereed by the Commission pleased them as to be expected, no doubt could be en- the speedy: building of the elevated in those threo avenues. The matter would prob- ably havi before the courts, but he thought it would be speedily settled, As to the Third Avenue Horse Car Company, he thought it would still continue ta do a good business in the short travel. In any case, ite owners had a made four or five times as much out of it as it originally WHAT MR. NAVARRO SAYS, arro frankly admitted that he would put ney into the Gilbert Elevated road, although: one of its “principal backers.” He said the reason why the Gilbert road had not been built was the great expensiveness of the structure. This could be considerably modified, although its strength could be further increased. The stracture proposed would be five times stronger than that ot the Greenwich street road, and twice as strong as d by the American Society of Civil En- gineers. The present ratio of weight to structure was, in the case of the Greenwich road, 400 pounds of mov: ing weight to a lineal foot, and the strength proposed 2,000 pounds. Mr. Navarro also declared that ther ho doubt as to readiness of the requisite capital. knew many very wealthy capitalists who were anx- jous to invest money in this road, and his friends would subscribe largely to the stock. The only way now of defeating the building of the roads was to adopt a too expen: structure. In that case capitalists would again decline to embark in the scheme, THE GREENWICH STREET ROAD. One of the most assuring signs of the great success of the elevated roads soon to be built is the slowly but steadily increasing prosperity of the Greenwich street road. ifrapid transit is a pecuniary success on this short, Sonedagged’? concern, im an out-of-the-way locality, Mr. N “some m1 he modestly denied that he He | what wal be the golden harvest on the Third and Sixth avenues? Even last year this little road paid tolerably well, and its tratfic increases every day astonishingly. In duly, 1874—we quote the official figures given by Cowing—the number of passengers carried 1876, it wa 105,009; 10 August, 1874, 1875, it ‘was 101,815—a gain of sixty per ‘The extension to Sixty- first street will be tinished in a little over a month, and trams will be run to Fifty-ninth street on and after October 25, By the Ist of October trains will be run to Forty-second street. The probable cost of the Sixth and Third avenue roads Mr. Cowing — places at about per —_ wile, There still twenty-two miles to be built cluding squares and sidings, which will bring the cost up to $6,600,000, The total Sr aier gine Mr. Cowin, thinks, will be less than ten millions, to which amount the company 18 entitled to increase its capital. THE PARE, Avery important point is that, Mr. Cowing thinks, the company will not charge more than ten cents for the full ride, although it is allowed to charge seventeen This would enable people to ride to Kings- bridge and to the Harlem River for ten cents, and tho Jaborers in the morning and evening for five cent, | which is even one cent less than they are paying now on the slow street cars. Mr. Cowing thinks that the policy of cheap fures will be adopted by the company im its own interest, THE GRAND JURY. Another meeting of the Board for the Selection of Grand Jurors was held at the office of’ Colonel Dunlap in the new Court House yesterday. Chief Justice Daly, of the Common Pleas Court, presided, and there were also present Mayor Wickham and Chief Justice Monell, of the Superior Court. ‘The regular routine business of selecting grand jurors for the ensuing year was then proceeded with. The election of Colonel Dunlap as secretary to the Board is another victory for that gen. tleman in the contest now going ‘on between himself ané Mr. Douglass Taylor for the important office of Commis. sioner of Jurors. The courts, however, will soon bt called upon to determine the question. PAYMENT OF PENSIONS. The quarterly payment of pensions, which was com menced on Saturday by the newly appointed Agent, Mr. Jacob M. Patterson, gr, at the Agency in the Naval Of ficer’s building, at the corner of Exchange place, Bea- ver and Hanover streets, was resumed yesterday, . The examination of two witnesses to establish the right of soldiers’ widows to receive pensions, as they forfeit that right by marrying again, was the cause of some was also the biennial examination of pensioners by the attending physicians, On Satur. s were paid and $23,000 distributed, tuber reached 1,090 and the amount ot money disbursed $20,000, and yesterday was about the ‘The place is crowded every day and will be so for about ten days to come, It is expected by that time to have six out of the enght thousand persons who are to draw money from this office paid. The other two thousand will come in at intervals during the remamder of the quart e GENERAL HERRIMAN'S WILL. The will of the late General James A. Herriman, of Jamaica, who died on Friday night Inst, has not yet beon presented for probate, but it is known that among the provisions is one for the formation of a public Nbrary in the village, to be known as “tho Herriman Li- v and naming as trustees, in connection with the utors, the pastors of the Reformed and Presbyte- r hurches, and "the rector of the Episcopal church, A large brick building on Fulton. street, in which he re: sided, is designated as the one in which the library shall be established, and is to pass fully into the hands of the trustees upon the death of thos General's surviving brother and sister, The funeral, which took place on Monday afternoon, was conducted strictly in accordan with the written directions given to the undertaker ta December last, and was very largely attended, many | friends coming’ from a distance to be presout, COOPER UNION CLASSES. The free night classes in science and art and the free day schools of design and telegraphy for young women will be reopened on the Ist of October. Special in- straction will be given to a normal class for young ladies, a8 the teaching is conducted in large classes in the public sehools of the country. There will alro be spect class in decorated chinaware and porcelai Painting for Indies, to which such pupils are admitted 48 are prevared for the wot