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 SEYMOUR DURST 
 
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LETTER 
 
 FROM THE 
 
 SECRETARY OF THE TREASURY, 
 
 TO THE 
 
 CHAIRMAN of the COMMITTEE, 
 
 OF 
 
 fttaps ant) ffltmus, 
 
 TRANSMITTING TO HIM A LETTER 
 FROM THE COMMISSIONERS OF 
 VALUATION OF HOUSES AND 
 LANDS IN THE 
 
 STATE OF NEW- YORK. 
 
 10th April, 1800. 
 Committed to the Committee of the whole Houfe, to 
 whom is committed the Bill to provide for equaliz- 
 ing the valuations of unfeated lands. 
 
 l^U£ied ^rder of thelfafi of Rcfirefentti i^} 
 
til 
 1*0* 
 
T DEEM it my duty to tranfmit, for the information 
 JL of the Committee of Ways and Means, a copy of 
 a letter, dated the 1 8th of March, 1800, from the Com- 
 miffioners of valuation of houfes and lands in the (late 
 of New- York. 
 
 It is with great concern that I find, at this late period, 
 that the valuations in certain diftri&s, have been fo im- 
 perfectly made, as to render further legiflative provi- 
 fions neceiTary. 
 
 TREASURY DEPARTMENT, 
 March 31ft, 1800. 
 
 SIR, 
 
 I have the honour to be, 
 Very refpe&fullv, 
 Sir, 
 
 Your mod obedient fervant, 
 
 OLIVER WOLCOTT. 
 
 Hon. Robert G. Harper, Efq. 
 Chairman of the Committee of 
 Ways and Means. 
 
Digitized by the Internet Archive 
 in 2014 
 
 http://archive.org/details/letterfromsecret00unit_7 
 
[COPY.] 
 
 Albany, March 18th, 1800. 
 
 SIR, 
 
 IN purfaance of the inftruclions received from you, 
 and of the law of Congrefs pafled on the 2d day of 
 January, 1800, entitled, " An aft: fupplementary to 
 w an aft; to provide for the valuation of lands and dwell- 
 ft ing houfes, and the enumeration of flaves within the 
 < c United States," the Board of Comroiffioners in the 
 ftate of New York, have afTem bled for the purpofe of 
 revifing the lifts rendered by the Alfeffbrs, and their 
 own former proceedings thereon; and with a view of 
 complying, as far as pofTible, with the intention of Con- 
 grefs, exprefTed in the aft; aforefaid. 
 
 In proceeding with the neceffary examination, the 
 Board have become fully convinced, that no powers 
 veiled in them, by either of the aft? abovementioned, 
 are adequate to remedy the evils which moft demand 
 attention, and which have been fuggefted by obferva- 
 tion and experience. 
 
 In the firft, fecond, third, fourth and fifth divifions, 
 no material alterations appear to be expedient ; but in 
 the fixth, feventh, eighth and ninth divifions, great and 
 juft complaints have been made by proprietors of large 
 tracls of vacant lands, who are generally non-refidents 
 of the diftrifts where the lands lie, and therefore the 
 privilege of appeal to the principal Affeffors was, in ef- 
 fect, to them, nugatory, as the time allowed for ap- 
 peal would not admit of neceflary information and at- 
 tendance ; more efpecially as many of thofe proprie- 
 tors have lands of fuch defeription in more than one 
 diftrift, and perhaps in all of thofe divifions referred.to. 
 In each of thofe divifions, there are diftrifts, or fub-di- 
 vifionsof diftrifts, in which a fmall portion of the lands 
 are fettled 'fay from one fourth to one twentieth); the 
 refidue vacant and unproductive. In fome of thefe. 
 
6 
 
 all the lands, vacant and improved, are valued at one 
 price, and in others, a fmall variation only is made ; 
 wherefrom would enfue the confequence of reducing 
 the improved property below its real value, fhould we 
 attempt to bring the vacant to its juft level. 
 
 The northern diftrict of the third divifion appears to 
 be juftly appraifed, where the vacant lands are at an 
 average of jcvtniy-jive cents ; while a di (trier, of the 
 eighth divifion, adjoining thereto, (the lands in which 
 are of the fame defcription in all refpecls with the for- 
 mer), Hands charged at an average of tivo hundred cents 
 for the vacant lands. This may ferve as an explana- 
 tion of the idea we mean to exprefs ; and as large 
 tracts of rough uninhabited country are thus afTefled 
 en majfe. no actual infpeftion of the property can be 
 expected from the AfleiTors, who therefore have ex- 
 ercifed a vague opinion, not founded on their own ob- 
 iervation. 
 
 So extenfive is the difproportion, and the vacant 
 lands fo much interfperfed with the improved in every 
 cliftrict and fub-divifion, that legiiiative interference 
 alone can apply the remedy. In one fub-divifion of 
 the ninth diftriCr, feventh divifion, 1,116,463 acres, 
 and in other di drifts of this divifion, a quantity not 
 much lefs. and perhaps more, are thus fituated, and 
 taxes mu(t be paid thereon; while in the ninth divifion 
 one aggregate tracl of three millions of acres, befides 
 many other extenfive parcels of land not yet fubjecl to 
 taxation, will ultimately become fo. under the fame 
 circumitances. 
 
 Another point equally worthy of confideration and 
 provifion is. that large tracts of unfettled lands in all 
 the northern and wcflern diftricts of the (late, have been 
 unavoidably omitted in the valuation; and the AiTef- 
 fors, not poflcfung proper information, cannot fupply 
 the defect in the lills. Time and experience alone can 
 render it poiTible. The owners of unimproved lands, 
 who have confcientioufly returned their lifts, will there- 
 fore pay the tax, while delinquents will avoid it — Nor 
 has it been pcifible for all landholders to comply with 
 
7 
 
 the law in that refpect. From the original diflribution 
 of lands in this {late, into patents (fo called) of unequal 
 and irregular extent, and the prefent distribution of the 
 country into towns, equally irregular, more extenfive, 
 and lefs defined in their boundaries, proprietors of va- 
 cant lands have frequently been unable to defcribe their 
 property, and numerous lifts have been received by the 
 Alfeflors wholly unintelligible to them and to the Com- 
 mifiioners, and which the owners could not explain in 
 due feafon, if at all. In fome in (lances alfo, improved 
 property, lying detached and among vacant lanas, has 
 been omitted — In one dirtrid of the feventh divifion, 
 as many as thirty farms are thus omitted ; and time and 
 enquiry will probably evince that many more have 
 been fo. 
 
 The Board, with due deference, fubmit an opinion 
 that the Surveyors of the proper diftricls will be com- 
 petent to the completion of the lilts of lands, in like 
 manner as they are to infert houfes, built or occupied 
 fince lft October, 1798. But they alfo fuggeft an 
 idea, that more difcretion than would be proper to com- 
 mit to that defcription of officers, and more investigation 
 than their local duties would permit them to undertake, 
 would be effentially neceffary in regard to the contem- 
 plated equalization of lands. 
 
 All which is refpe&fullv fubmitted. 
 
 (Signed) SELAH STRONG, 
 
 JACOB RADCLIFFE, 
 SAMUEL HAIGHT, 
 PETER CANTINE, jun. 
 ST. N. BAYARD, 
 JAMES GORDON, 
 MOSS KENT, 
 CH. NUKERCK. 
 
 The Hon. Oliver Wolcott, 
 Efquire, &c, &c,