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m am m, IMPORTANT MESSAGE OF MAYOR HALL, R:sum9 of a Year's Local Legislation. 3 lie Metropolitan Taxation and How It is Spent. What the ftew City Government Has Done anil What It Proposes to Do. Statement of < fii?* Finance* to May Local and Federal Taxation Compared. Frnposrd Sale of City Pioperty and fur Pr> buble RrsuH Thrcof, The Advantages of tli? Departmental fcysem of uovernlng. Yesterday afternoon, at two o'clock, the Board of A Mermen ami the Board of Assistant Aldermen met for the transaction of business. The Mayor sent his annual message to both Boards, and It was, on mo tion, received auJ ordered to be prlnte i. OKNTI.EMKN OK THE Co MM >* OorsCII.:? The city charter requires an anuual message front tne Mayor ana reports lrom the city department*. 'I lie intention oi the requirement Is to luruish in formation to our constituents, as well a - to a;.:ord material lor the practical co-operation ol cliy officials. Copies of these annual reports are hereto annexed. Tin / cud as nearly to the close of the municipal j ear (is. '?71, April) as it Is possible to conform their narrative <<r statistics to a period which best agrees wiUi the system of work established by each de partment for its own convenience. They are tho rough in information an i da not need elucidation or explanation. Before proceeding to general comments a few statistics shoult t?i premised. New York island tius an area of twenty-two square miles and iwenty-nino miles of water front, about three foirtln of wluch stretches along the Hudson and Kit t river- aud the reui.iiuiu,i ouo-fourtli uuon the Barieui i ver mil Spuri Duyvu creek. The streets, toads and avenues measure 460 miles. Two Hundred and muety-oiie milos of these are paved; lOJmile- are unpaved. Siwtcen th -usaud gasiigu s are burned every night at tlie puollc expense to light tin* area, water front and extent of streets. Beneath the surlace oi tii -citv there ure 340 miles oi Orotoa water pipe* and UHi miles of sewers, if we accept the nisi ;oderai census the nMatter ol our constituents is One ihousand horse railway cars, .0" omnibuses, about twelve thousand Been-.d vehicles and quite as manv more private vehicles continually traverse the UiorougntarcR and subject theiu to mcreasimr wear. K is claimed that 4",ojo horses are coustumiv stabled or usedwltiuu the cit) limits, oil tin UCth du.i vi .la; last relieving t>!bcers of the i idiuaac" ?|-.-td, -rationed on Broad way, opposite toe uty Hall, were instructed to re port the number ol vehicles tuat irom seven o'clock A. M. until aeveu o'clock P. w. passed ai.d repassed, und uiey reported io,24?t. cxciu-ive ol < iu:ii.uses. 1 uese >pccitucn i>'.au?tlc4 imply how great a citj we have to cure i?>r. Keep in repair, sustain bv taxa tion. protect i>; po icomcn, niviueu or sanliar;. re tiulattons and nuse provi-lou lor in respect to it moreImportantfuture. Dunnstheteatnouthapre ceding .V;IV 1, 1-"1, >-'8i,O'i0,0-0 WOl'l il Ol lott-l^li inercii ndise, exclusive oi specie, wti- Imported iut<> this ciiv. IMi.lug the ,-anie period V w York city paid the government *ii.a,o0it,oi)0 for duties on iin 1 i.j-n. ml t;ie value ol tixj on. , e tc.'ume of spe.'ie, was ?2tl,0o0,'Ki0. i tTiiuii peculiarities oi me cuv ami us pe'fie niay l?e bemccabiy retailed. New \otk tl tfie cos mopolltun fit v of the giobe. People of ill! nation all tie-, mail} jealousie.- and diverse ereci?i lnli .bii it. i vory jioutl and Itad habit o buittan nature is illus trated wittiin ita limits. j;vcr> development of mis lunatic, rover,}, ;hv at i crime l- here fo oe found. To the evil in attestations as well as the eAtelicni ones of our city li.e every dime contributes. Jt it-a iBMfotitiietoS?w \?>!\ population that, contrlb u;ed so. as i: is, by alt parts of ihe world, local ptlde develops wall a our cuy under increasing difficulty. l.ver> other c.iy eeenu to Icavc it* pulpit him it- citi zens more proue Irom motives ol local loyalty, if not to apologize lor or screen a: least io a t kindly to* wards, iiie delect* and fault* u fellow cituens aud ruler*. Topographically om city 1- peculiar, because it is Ions and narro* anil hicks ctfonni Terence ot immediate rural fiibjibs. The suburbs are really tributary clues divided from New York b} wale rivers. Nearly sixty per cent ol the dally business inhabitants of New York own or rent their res deuces m ti.e ad.n Iniug country, nnd.while their v.ves mill children are practically unuer I lie gov ernment of oilier cities aud counties an<l even Mates, the business interests and security of persons ana proper! ? < i the is mly men are practically under the government of Now York cii.v, and Ikcj are inure impressed u> biame where iii?-% li ve no domestic 1 -is. Thus. Willie till- 11 v 'possesses a-- Will be lu ' i c.i from many ol the foregoing references, rie.it adv .iitages lor dev? .opmcm of commerce aud wea i'i. oilier r< lerenees imply how dutlcnlt li t- to fi.iui-. and i.ovv vi x.ktloas it is I >r ru'.eiato try and develop, a pcrlect or universal!} acceptable nrinlci pal government. Altci a qv. er cetturv of teglsl.itlve experiments u, on the govei nan nt o; tin- ? i y?ail ol wii. di liavu i> ? n li.ni: lime t" ti . e eoniplaliH'il atoou' und re ii-rri ii to m mnual mess ires .>f inavois of both par tics?tiie existing mi.nicipa: sysiau went luto ope ration one . car ago. We -imj iy returned then to the original form ol our <1ty government. Its sys? i ini-.i iiibi identical with that winch prevail- In four-tiitiis of tii cities in the L'tion. I'.ut v>e hal lieen so long a ustomed to sciiething else 'hat this ri turn ha? t> ' :i actually r< >iveu in -ome quarters a-an iiii.ovailon. It hit -be uiu In some partisan < p'ecti ns co.. t ton canl t-> < ai the government ot New York a despotism. What la this system ? The Commonaitf elect lie Mayor. Executive duties are <ii-iii d at!., c;.'??iti> u among many departments. 'J lie oi appoints ttie ncails oi departments, ^inse he.;- appoint their subordinates. The Common Council or legislative depart ment i tilled by election. The oldest legr.i tribunal? i tii Coiin of Common I'K-as?is a court ol impeach nieut, before wiiirh the Common Council may pre. lei charges against the Mayor, or the Mayor in Ills tuin prepare charge- agam-i the city departmi nts. flow these deportments opera:e, and what subjects i lie- appropnateiv take charge of, will be discovered in the icporis. bo me ot these depart meats aic con tlulled b; boards and eomuiis-loners, and coin iiient coniiuues to Ihj made upon the aliened lncon si?iency of maintaining boards and commissions liter, as Li averred, the advocates lor independent ' its government denounce I them. But no one ever del denounce boards and commissions pw m-. I lie. have always existed within our local govern ment. I lie opposition was only lo me coniraiized mo ie of appointing at Albacy ooarrts and commis sions of local control, and without any voice what ever fiom local oitlcer* or constituency in tnc ap pointneni. illogical aud erron'-otis comments have i>ecn nir.de uiioii the reeently authorlxe4 land what Is sujiposed to be a novel mode t! cstlmatitig, apportionin/ aud levying by tax the <it\ an<1 county expenditures. Dispasstonute rxamiuatlon, however, convinces that the syatem is a cunloinary one. New York city always heio. in this r?->|>eci. ah uuomaious p .sitioii. everywhere else lo. al ofliclais made up estimates and reported them to the Boards of .Supervisors, and iiieteupon me lattei levied taxes to meet those esti mates. Heretofore the l.e^ialature |D;i,|, ,,j, olir luj budgets, It is true, the tie al authorities attempted lo unike and did submit e-.timales in Albany. Hut these were comparatively disregarded. And it i sine to pans each session that when a taxie* ? hj? peared it was accompwiiel by a horde of jobbera ind claimants who, turned a-ide by the local nn hortties, sought lo iand sometimes did) impose upon iiy-lnfoimod nirai le^'isiaiors. TUE Ml IA HP OP AI'POHTtON?l*r. v* hen tht Metropolitan i'oiico law was enacteJ ; - Ti one ot Its provisions create ! h Board of Ap iiortioumcnt consisting of toe Majors and Coiup lo c raof New York and KrooKiyn and the Coui iui" s;oia is of Police, wiio iinv, e-timaied and flved Hie expoiidttarw lor police purposes m ear i ensu iiii' year. Inev reported this amount, and it was i vied by the .supervisors. The < ourt ol Appeals held no whole law to tc constitutional. The provision was found serviceable, and ucceptod by tno pre^s aii<i pni lie. OHiei luetropolltan depai tm-iits Health, Central I'aik an i Fire> pursued a siiullat course for themselves in nxitig estimates and Mixes. In the charter of I8Vo the like pro vision w a applied to ;lie municipal departments o* l'<j.ice, Health, tire, Bulldiiig . Works 1'aras and Charities and t oriection. Wn u Hie Legislator^ a' scm oled hi January la>i only the expenditures tor I lie Judicial, Al lermanic and I inancc Departments, aud lor rents and interest ail tnese ?x|?cndltures Is-ing iieaned by law) remained id ue ciassiUed and re j'oit. d to'be.Supervisors. It wa- tliAre/'ore, deemed judicious by the Mayor, Comptroller and other city i/iUiui-., aud by a laige utimia-i of iiol iors ol ciiv i . n..^. by many ropro-ten'aUvo taxpayers, that plot.. Jures bo *reinrally a. [iii'Scel In .lioald be to o! il.iU'J. Tlt,:l 111 lea I Ol - OV 1.1 i?.?.l: is or A,? Pon.<uuient, each Independent au<i not only acting I without comeri, but lnterferlmriy, there nii^in l 5? ?nU' oue of adjusting ami re'tralnintr power, i iiiat m-wal of iii t. Uniting re-ponaluilUt for | 0\;ieDuituiv3 uuioiitf twouiy o'tlci.Us pud tho>i | (Uvidlug t at ie-i>on.?ii?lifv my tiio I.* 'i> j laiuiv, n might. be centred lu a few. There | upon an act waa Introduced con Minting micii a i !iApportionment, and naming members t)i.' Mayer, to iiptrodor, the - 'oim.jl.^i >tier 01 Public w oik* .iiid the 1'restd.iit of tap Department of I'uii. I lie I ark>. I'litri selection was made because each one of ilie pei .ons in those posts l.u.l huNi a varii ty 01 endive Mini appointive oitlces in the city anU comity iitirinr the past tvreutjr years, were tne I se .or, in piii lu- srviceof all the city and county 0 ict.ils. ?n?J wcrcihercloie Pre-Miinedfoocucfetand i H ojOiiphl> acquainted with the wants ami exten i cietiol ihiil scrvlee. The act a No contained a provl T v i r'eeM , ? awre**lf> ?PO?rti(.nioek to ' i i , tt 11X0,1 valuation ol property I of" Taxes ?n?l Ac**?? ,,l*f 01 ^'niksionera 1 ta.us udiJ Asse omenta compoeii ol two dVeT it aau wn. re1""l"llcan?'luul always . i ? who had aireatlv flDi?roxjniau>!v tiu fit In", bmafhoT ti'" 1>r"l'US111"" apportion, in i was bioaiheo. nterc could have bae:i 11m itn ii '.'i]1 T/wq ii i' HUl" 11 Hoard, becausc estimates ami oi T i ? ? ?CU mail? bjr,hP "umerous Hoards, ?Hull, 11} by t lie new StsU III COUld acilllStmrnr an 5 r-Mlucuou then be imule. 1... no.bare.y upoa ji e 4"! pos tion becoming public tUore un.se tu oeriaiu ?nai urn iinionsmunt and ignorant denunciation w IIm thnWnl "e,'"u'e U "iKpee-ted ioobery ill rie the oS.i?ni:01?rlilDI f*lstonce ami had under gin. ti e o,ileal ol .onstitutional clialleuire at t'io bar of the highest state court. t.ie r, Tut: ItAVK OK HaK1> TAXATION. i. i Mv,?voo?Ue i,Iau lms '"cornea statutory o'to, and i . - f modification of it was ma le before 1i nl \ifi l'?L"luso Ule &tute taxes lor 1371 ,,uid u J.0 0U1 c"-> ai,(' county) wore ascertained since tlie oili ol Plan was Introduced, io e^cco.i in win?thnii>,r .? /'"? lh'?* The ral? '?xetl in.\;iiion l " :?i , por cent oil Hie aforenientioiie.1 uecel fv , n ? ,hadclltll,ri 10 ,hL' f|ueuonal per cent v?/5 ' o pay the btale tux exccs-i just snoke>i of i lie i mount ol U.\eU vahtauoQ is vii07.r> uoo mV'uo uxfor ',li-V"akl'a. iJI'600^' The excess ''"0 !JM^r lh'l over is.o is fl.sao.ooo, so that 0 vv i?i" 4 ? w'" 1,0 rdlsetl "Us year by ta nation? I 01 w hl<.i }o, .41,9, 0 is will be needed for our nro- I uVr^al ir IHiif3' al'0,u plx ""'"ons for In- I iciest, al? in two uiUlions uud a half lor ediieitinu I i'mibile elmHUp ' ?nU|?i l",IK abu,,t a lor lor Fire ^ rn,',a. .CoV,!'1et:llon and another million cent bill si inr in'w.1 Ie ?Perilt,0i> uf ')"?> two per J'111 ol?t ho lair, in red.icinq' exuon.-e^ in nr,n<?tif jl^.r-'i^nes auralu.st, the Treasury, and arresting <i i U: y <c^uriment. that tendency to c\. whieu is me pecu.lantv of "he iw. even in private life, ha^j proved a pcrfect answer to the lien/.ied attacks that were mare noon n it wim ir> m,ertyl^!,r,,TH Ch downSV c? nil . m ? 1 O^a^tate our parks, it was toenrl. u II IH of rhi'ir.M1"11 ' ,.lle ,sc"01'poison our foun tuc ^? ? 'as 'PJ'0""1-- 11 concentrated resnonsiwiny I ip (ipri!'fi1V!!l,irR' whlch '"therto had been shared In 1 tin leflnable proportions b.y the members of tim l-e^islaturc, the (Jovernor, the s.ipC. vi or* the mem , '"unoU antl ?* variety ol city on.uais. bitch ccucontratlon of r^i.uiHliii'itr ir 1 course, now holds lo -a! party leaders to tlie k ricte"t I u^oua.ab'itj to tne ueop'e.- it was a measme de- I feci ?t i',cu. 1S,r1*?- ancl " '1-til Iho of ;r z issrsas wa^r?*?0/ clatuiH anu jooa, aou iiu?i postponeri ueces^iir/ in/ provements. ihe coiificqiieiico hMg boen rh?{ Mi^i0^1'ltJ ffoVt'rnu,01lt lound itself a legatee of an fciieli Irresponsible exiravatranoe ?ni ? M.; time, a trustee for developing, ami' at enhance i cost? im^i^vemeuts thaf, in justice to our suoSora and I'. u . V ' an 1,0 '01,Cer b(? postponed. The .viavor e ie\es t mi the people are wilin g, ir they seen 1 iri Lr^*'1.i?* (,i the expenditure, torneur aiarjer fliiuh / ^'Improve the water front, repave streets ll'iidf) boulevanls, ^'ipply (lofo is In ?pwat?> ?? ?' ex^M I'bi'i a'Ja' ''.v means of widening. cuTffi "n , eMemiing streets, a lapt thorough fa res to ihe iuture 1 demands of the ?reat American meironoln a mil ion of donars shonbi I e used for repavlng the cob- ! Ifnh 55/? 1,1 "10 tlistrict:' east of liowery and pv , i ? V'ni,i An ce,ual sum ought to bo I expended ror drainage and ex lending sewor heaJu into he river, it ,s just mat old portionToTthe ci?v : ehouid have their c roton malas renewed ann oii i in a doubled o larger supply for water. tK 1 i ??>^? ? w?.^?"iA" I and to whose clamors the cr.y oillcials Saw ' resiioa'ie i wu;, econom.cal endeavors, u twin,, millions could be expended v,ltnm the nexi^ three v- fi iC "K cltv" ttt tlie expnallon or Unit tiini> v.o.i'd be entirely renovated, Aud the inereisort ffl* dtoaaaeacable pro'.ert,H,. I (lie additional attractions nfTorded to trade* and '[['^irro. especially at poitio,is of tne citywhTch I iI IjMip neglected, would almost immedlau lir 1 ?i r ?i if ^"r''0'! <>r taxntlo?i by better distribnt "aleiv against "plunderers,'? ??jobbers." lu^h taxHtion, "ruinous expenditure." ,ve h'.s be?n heard in New >ork lor forty year?. Of eour-o ! | oiilcry Hirreases in volume as thf city expand* ?in any one vv a > doubts Hie stereotype characfer of ij. ('rv ?'uy verilj the lact by cdu^ultiug u m ? Hi-toiicai Librnn, continuous flies of New Vort journals during the period mentioned. fivanok. SSmiu.pS'l.L:-'''?"* ",">n M""'? ""WW COKfOt.AIIO.N OF Til* CITV Of NEW VOBK ? Staff of the T a u Koc-lpti Irom January 1 to April ;;u, lt?i SiU Vll u !> -met amount ol over drift u^enlb^r Vl', MO. i. 'Ks Paymenta?Warrants drawn #13,534,270 . 11,917,1^3 Balance iu 'be Trraeury April 3U,l?7t $1,6l7,o&6 !>? I ;? th* (Sly. Funded debt IVr . niberSI. 1?7C $48,010.796 Lo<? atrwuijt redeemedlo April 30, 1~.71 61.432 $47,906,364 Bonds and stooLs issued lo April 3?i, 1871, as lollow*:? Hock foods 0 Oil* Improvement atock 940,600 l "iilr.il 1'urK lnii-r .rcui'iit Fund *t.?:k 01 18* MM N.n'h Mi trie? Com? H ? i?e (luck SUM.lk'O Croian ffniitr Main aloes 400,009 1,745,500 0 il-tan ling April 3-1, 1871 #49,710,801 Temporary <!f'jt. rppresentbi" bonis Issued to provide nn Hua for payri- nt ?r aw.,ro? for 01 tn.nj alicta and lor c?: cos ? of ini| ri vtnj the a itn?. An.ount Decombcr 31, 1870 #M',5i;l,iOO Ai. onnt is'u I lo Aptil 3d, 1*71: ? Aikrr.!iient Fund bonds .... $322,900 S.:- ?liupruvcuie.it KuuJ bonds 06.50U I?9,401 O'ltatatl'llng #t0,910.5lt0 I'll il.'ot ta rede inn !?? from ass-aimenU to be collected. U* e w I . i87u. Amount outit indnj; Deinnber 31, 18711 .. <!;;,fW0,0J0 Tiieae tiouds weri- redeemed .lanuaiy 15, 1871. H>, ? ?>' }<o <l w 1S1. Amount (ssied to April 80.1871, in anticipation of Hie ooli'.'.'tloti o.r the tarn fur 1 "71 .*9,774,.T>0 Then" hon la an' puya'de at stated periods, from October 1, 187i, to Jauuarv lo, r?72, as the taxfa ar* collected. I II r 81NKINO VP Jill. 1, Si I to t ( t, ./? >a OJ thf Cil'/ /)'H (" pltal of this fund December 31, 1870 |>17.7'.?H.!19 lut tease aiuce, lo A| rll 30, 1871 4.0,410 . $18^74,?3? Payments, expense*. $7,402 Hate 1 atock redeemed 61 13J 68,8^4 Capital April*1,1871 #1?,21>,741 2.?S1H1, y r???'! to the I' i/v>* I/ tnr ton (' ty Itri-'. f'aah balance to credit Of thla I'und, December 81, laJII $62,182 Receipt!since, to April30, 1871... Jl'i.444 #277.577 Less payments 10'l,l>91 Credit balance April 30, 1871... #120,896 ?tint ?oi>rir or >** yoke. 0/ the Treri my. BaUnce In ilir Treasury December 81, 1?70 #1.095.084 K>v *ipu froui January 1 to Apill 30, 1871 6,136,060 Tola'. #7^27,142 Payments?Warrants drawn #,042,728 Balance in County Treasury April 30,1871 .,.#2,884,418 Iuf4 01' 'V I "Uxty o: A'rir Vwk. Funded Debt? Amount De^ ember31, lf>7U #20,981,360 Amount or Ktiwaa and iSouda iaiued itnac, to A).rli 80, 1371, a* follow* - Ni-w Court llouae stork No, 3, iMittd tinder taller? 01 186l< iHOOo.oOO Aaseisoicnt Fund atock 10.0UI ,?? oie.uiO Tota. April 30, 1671,. .#il,d9l,3i>0 H*f <i? li I . Ainoimt outstanding DTenibi-r 31, 187(1, ?|*.;? Redrcmalil'' January 15. I?7l $3,674,2t"i Re ie<'inabla December 1, le71 6,313,IM) I'otal me,880.200 Amount Issued in 1871 to April 30 4,5"4,H00 Total #13^471.000 Annjout redefined jan iary 16, 1871 2.674,200 Cius'.andinr April 30.1871 $10,096,p.00 ^tirurise has i??:en superficially expressed wnv the lir ???ifnents of tlx: "sinkiiiK lntnl lor 1 tie redemption ol ?no cit> deid ? ure not cuuceiled Htid lUe prtucipal 01 the ili bi reduced. i Hut when Hie object for which tlie fund wiui oritfiunily emiililiHiied ix understood, It will lie evident triat t tie Invent menu mu?t continue until tuc whole city debt ia ready tor liquidation. 1 lie ordinance creating the lund <leclare? that ! lb?' inoueys received from certain apecltled nourcea are hereby pledged to und constitute a fund for the redemption of the city debt, until the whole of me sio kn of the olty of >ew loik ahail be dually ami fully redeemed." Tne same ordinance direct* the fommUalouers to inveai tbe Monura vbloh mmii tocumoiate ta cot lain stocks, maRltig It imperative, however, for Uieit), ai ali iirnex. to ghe pieleronce to the *tock of tu < ii>. if ttiebjiue c:m 0c piocurcd at tt reasonable rule. rno ordinance ?l?o decl.iro* Hint tlifi city Itocl p r ',i-> 1 ii? r ? 1 <? Corn 1111'-aioiicr'i nhall not lie < nu n-bed b> iiii-m until ihe fluiil retieinpUon of tho tt.ii-1 ?loc*; mi l all mitit'cdl ucoiuuu lltetoou ?UaU r\Tuinrlv be carried to tho sinking fund for the re aemrinui uf tno city debt. The ordinance nested a cumulative fc.ii'i for a speeiiic object?to wit, ''the redemption of trie city debt'?and thai fund is not to bo abrogated, in i>an or whole, until the entire city debt eau be fully paid and can eiled. Hie ij"t proceeds of all real estate Hold, aud nil the oilier revenues 10 tills lund, have been officially pledged to ilic holders of Ue stocks of the corpora tion for the payment of their stock at nmturity, and tun pledge cannot be withdrawn without a violation ot the public iaith. and such a violation ol the pubil c laith of the corporation wotud tend not ouiy to de preciate the vniue of the stockx of the city now out siaudiug. but tender It difficult lo n^'potlute lufiue loans on terms advautagcous to the city. Besides, if tiio a>cumuiatlou? ojL tnore than tweuty-ilve years in this fund. ?o oiten referred to j in tli" public documents f>f the Department of Flnsuce an heHl be.vond all contingencies for the redemption of the city de >t, aro cancelled and the pledge thus officially made and repeated to the holders of the city stocks vlolaieu, it would create a diwirus: lu tiie public mind, and especially ou t lie j Dai i of trust companies, saving.* banks, trustees and forcUn stockholders. A result of which would uo that 1 rg.* uiiii nnts of stocks must come upon the market, to be disposed oi at prices fur below their real v nua, and cause loss to iho-c who l:ave in vested trust and other iunds in tiio securities of the corporation, ami ruijiug upou tho pledge of ihe a~-etsof Hie sinking fund as a guarantee lor the payment oi their investments at maturity or of their ready sale, without lo?s, In cas^ of ne essity. What compensating beuellis would acme to Jus tify au Interference with tills fund, in its present prospeious condition, by cancelling Its assets, in wnole oi lupartf Tne investments in city stocks are,n rail, it not m lorm, a reduction of the city debt in a like amount. They are held tor tills specitlc purpose, while the revenue arising therefrom as interest goAs to Increase ilic fund for the entire re dempti'ii of ttie cny ueut, the same as the rental revenues of former real estate before it was sold (uow represented In hese assets) u*ed to i?e pledged to tins object. The net city luudud debt is unliorinly stated as the b.dancc remaining after deducting the enure assets of mis fund. Tite oniv possible compensation ihat could be claimed would be ihe small item ol taxes for intere t on these investments. K\en were this so it wouin not meet the case, as a much larger amount would be re ,Hired to he laised by a\ation (il these assets aro cancelled) to redeem the slocks ol the city, maturing froiu year to year. The credit of the city now rests on a lirm basts, ! because it has been frequently demonstrated thut I tne sinking fund, us now constituted, with its ac cnmulailons from Interests on its investments and oilier sources will be found amply sufficient io nay the city debt as it matures without resort to taxa tion lor a dollar lor thut purpose, except as provided for In ihe case of Public Edueatlou stock and Float lug Debt Fund stock. The lund tor reducing the city debt is apart from, him an addition to the im mense property possessed by the city, and in (vi tamins which a large portion of tills debt was in curred, tuereby making the debt an investment. In (be city report ol tiM Comptroller (page 63) will be found an exact calculation regarding the mode and time oi this ultimate extinction of tne city debt. DEPARTMENT OF T.UKH, The Department of Taxes and Assessments is 1 composed of four Commissioners, appointed by the Comptroller oi the city and county of New YorK In May, 1880, pursuant to chap. 898, laws of l86tf. lliis act reorganized '.lie department, ami was Im peratively ucmauded of the Legislature m order to enable the department to exercise Its liuporiaat functions witujut question as lo its auiuoriiy to , act. The Commissioners of Taxes and Assessments have the power, and It is their duty to ascertain : and flx the amount oi an the taxable property, I real and personal, in the city and county ol New I York. Tins duty requires the utmost caution and deli cacy as v, ell as vlgilauce ou the part or the Com missioners aud their iieDuiies, us It become i he lu q manorial power of tire local government to dis cover the property liable to taxation, and the equalizing power lo adjust the buiMen among our people so mat no one snail pay more than his proper share. Ipon the valuations ma lo by the Commissioners the aiiuual tax is levied 111 the form of u specllic percentage, and upui ihe authority of the Commis sioners to act depends the right ol the country to the tax Imposed, and the lien of the uupaid taxes npon the real estate in the city. Owing to the con fusion which had for ten years existed as to who rightfully held the office under various laws that had been passed, and under various decisions of the Court or Appeals upon the constitutionality of some or these laws, the Legislature, upon the peti tion ol leading citl/.ens, passed the act ol isca above referred to, authorizing Uie Comptroller to appoint four Commissioners or Taxes and Assessments. ! The present incumbents were appol ited and were seiected by the Couipi roller equally from both politi cal parties, SO as to sake tne arbitrary [lower of taxation out of the sphcro or politics and make it, what It should be, a purely business function. The department has been thoroughly organized, and is one of tiio most efficient in any city, giving unqualified satl-iactlon to our citizens. The report of the Commissioners is exhaustive on the ?ub ect, aud cannot la:l to i rove deeply interest ing to all who partic pate in Ihe dircct support of the local eovernment. A commission, composed of Messrs. Anthony J. Blcecker, Courtlandt Palmer and Adrian II. .duller, l- now engaged m comnlltnii h. tabular estimate of real estate owned by tlie city. Pending Its reception tne Mayor extracts a general estimate made editori ally bv one or the daily papers of republican polities; but lie is of ( pinion that It is an estimate too mini mum in value: ? i iu while the city lias suffered by Irresponsible misgovern inrnt it li:tt> liold a larjje 'title of its own. which hat frown in value fnr more rap.d.y than ita debt, and winch la today probably Woith. id otoii, are tliuea as much us It owe*. For J instance, at tlie present prices of land and homes In this I thy, con.petcnt turvoyort represent the following j.i a low e tlmate of tUo public property helJ in b utt lor the people by j our municipal rulers i'l.e I entnl 1'arn, containing ll,eOO lot*,at ijln.0 0 at least ".".7. .T.".....IMIAW J Twenty smaller park* ana places 81J.Mij.UdO Ten public market* h.lluU.O .O I < llv io:a not in puullc use 4,0,0,000 ; \\ a'ter lots and luootya lots 1,600,tXJO Seventy piers. Noith and East risers 6,UO.,OuO Or o ton Aqueduct property lUu.OOO.Ow 1'lre Urp .rtrnrut? land, buildings and apparatus. 3,5W,i00 I'ollce stations. Ac 1,500,000 fubllc education?Und and buildings B.iiou.OOO i Cuurts, i risou* aud tti? like, witb ulauda In the East nVer 7,Stio,yoo ] Total HH7,000,000 These estimate* do uot InelU'le hut prospective valuat.on of the Inland*. Itt view of the opening or the Hell tiate chan nel, nor of lie Improvements | rojectetl by the Itepartmenl of Dock*. Hut ft m ron'ulcntiv expected that pian* now hviore that department will n uke the piers and the new loti In con nection with thein almost a* Important a source of revenue to the city as the Erie Caum ever whs ot income lo the State. It :? true thai but a small part of all thin property is llkelr ever to be Md ; out the city debt Is a Hun upon it all, so that the pos session of It eust Una the public cradlt; and, besides, it Is proper.* in actual and productive use. and the only reason why it will not he toid Is because It Is more valuable to llie city ii- a whole for public than tor private purpose*. It lias been urged tliat the city should Hell its piers and improvable property, and only prepare and en lorce Home uniform ?< mm of improvement. But if tins were done then? would not come a uniform time in whlcn the improvements could progress or be perfected. Uesldes, the improved piers would sell for a very much larger price thau now, evea adding the expenditure* with lntcre.it. There have recently been made attack* upon trie city credit, which originated In ?lie zeal of sub agenia of the government, appointed to piaco itt in \v loan ?n the market. It is lair to add they were discountenanced i>y tae Secretary of the Treasury. Uutthe best answer to them is that the Mayor and Comptroller find it the easiest or their duties to negotiate, both at lioine and abroad, in binali cr latge sums and at handsome premium*, ail tlio tioiids authorized by the last, Legislature. The fiscal books ol the city are always open to lis cred itors, out. the Mayor is responsible lor olten relusing iheir accoss to irresponsible persons who desired to examine accounts fir undoubted purposes ol mis representation, cither by concealing some details or distorting othera. Such is also the policy of the federal government at the Custom House and llio Treasury. And because the accounts and resources oi the city are found to be coirect ami ample, it is that city creditors retain or renew their lonns, nnd shrewd bankers and corporation* make request Or city securities. The rate ol taxation In New York city ha? never been so great as that In Brooklyn, llosiun, Philadel phia, Albany, Syracuse, Rochester and many other clue* which could be named. The attacks upon what is called our excessive municipal taxation generally proceed lrom men and writers who could better improve their time and vindicate their disin terestedness should they turn their attention toward the oppressive federal taxation Inaugurated uuder auspices of the party to which they belong. It has been stated over and over again bv them that our city taxation was more than double per capita than the national taxation. To refute this absurdity the Major present* a table, in which is shown an estimated consumption of commodities (or the city of New York, the national tax charged thereon and the amount of taxes indirectly collected on the million of inhabitant* In New Vor*. htllMATil) CONSUMPTION of BtTNDRT AHTICt.FS Iff THR CITY or .1KW YORK IAXID ItY UOVIINMIKr. of' 1\ixei ex ' Ihtlp ?'? / t' - 'irfr,l9 (JoC lot. R4twuil*t Co I' A? un 1. I'm iron Kol'ed aud Uam tin-red Iron.... Lead *!u,0uu tons $"i per lou. JTouo <42u,WK) AY. 40 p. C... *1 26 p. ton. 3<\ per lb.... 3c. per lb.... 116c. per lb... ,0.000 ion* $i!S per ion., 2,000,00o Ib?. . .|Je. pt-r lb.... Kteel and wire. t!i,0"U,lNXi worlh Av. 36 p. c... Hardware, cut | lery and too.*.. I$2,000,000 worth. A v. 86 p. c... Chemicals audi drugs $2,000,000 worth Coal 2,000,(JW ton* .. CoBee 110,1/00,000 lbs. .. Buaar Ifill,000,WW lbs.... Tea | J 1,100, COo lbs ... Ilon.esttc spirit*. 2,000,000 gallon*. 6.10. per giil.. Fermented ilq'rs., 400,Om kaga i hi per keg Foreign wines... (500,000 gallon*... iMc. In av'ge. Champagne ,.'XJ,6iO dozen 'ifcfl per (lo*... foreign spirits, brandy, Ac.... 100,000 gsllon*.. |i8 per doz... Kore.gn cigars... 1UO,uOO lb* ?0 per lb. , and a p. c. 8tS,Q0O Dpaanllc to- u Total tax for thej J s 1.800,(100 bacuo and city c.ll#cted.i> a* city pro titar* <| if4,.MMi,000 |) ' portion. Income tat on. flJO.OOU.OlO ..... IM p. C.ih.i ?'n gat S,400,000c. teet M, t,er 1,000 Ou bank* and a* coll. ctrd in i c. reel 841',000 4.i OOU 700,000 700,000 800 0O0 2,600,000 300.000 1,800.1*10 ISO,000 1,000,000 400,000 idn.uon 800,000 800,000 8,.10.1,000 banker* Silas, velvet*,rib bona and silk, (riiiimlnf.s [9,000,000 >i0 p Silk .Ires* dool* I nine l nlih oilier material. J,000,000., Cloths, woo.ie',. j woollen dri-*s| fcOOdiand blan k-in ,... 10 iiO,000.... Cotton goo da,,,, . Huildui" mate | na.?. uhjUiuju*! 600.000 lwa j i,r.wi,uou M p. |86 p, e. 6u p. c. k ?, two,000 1,00)1,0(0 6,500 000 8,jtKI.IHIO 1' t!m f nut, i on An um. lumocr, atone, 8 BtP, Cellieilt, p;.int, gl.ia?, Ar $t0,000,000..., Primer* p?|>er Hiul stjtlonery. 1(1,0(10, l>? Shli |2,U00 'UK) Uuitx. U.llHt .til.I ?ilO<*? |*,l?00,0v<l >'urelsn ?irted| ?? fru.i $Rt).()00 Crete rrvY Ul.oui.ww Ll"?n ?till Uemp g?od? llJl.OOt'.O'JO T<n u!ate? and] t low. re I,(WO,WO Olua*>n,rro(i j ery nod porc? lam... Huh)'? 1 Amount of /lire. ex it. (Jov ? ,un*nt .1 H<no i ipol t f '. :Ar. 25 p. C...I 6,IW,OUO i.00 >,ooo. ijTotii! tux collec'd iU P- o | line. u. bush.. |tuti'u7>?p.c. p. a ?*.... -o p. c S3 p.o. 25 p. j 45 p. e H.OOO.OflO ,?i' (?)0 460.0J0 800.000 45.1.JUO 35 >100 t,0,000 N. V eoo.ocit WO. On ?lamp*.... <1 In (lie I'. S.,l> ' portion,nay (! *lt>.i>44,U0o ij 1| f,Oi'0,OlH> Total ?<42,tJ5.000 These estimates are much under the mark. It is impossible to enumerate all articles. It rony be fairiv assumed, however, that by the oppressive system of federal taxation this groat city i? an nually mulcted iu nuy nuiiio.i dollars of tana. How much more our citizens pay into tho pocket* or a few favored classes, through enhanced cost of domestic manufacture, it is impossible to estimate. This unimpeachable statement gives opportunity lor a lair comparison a* to whom the mtiional taxes isll upon Mid on wliom Hie city MM press. The city tax is composed uf two kinds, the real property tax and the personal tax. The latter does u?t lull on the poorer or working cio-ves. liut the lormer is held up a* oppressive on them, Inasmuch as it falls on rentals. To deal with this tax fairly It is necessary to tlx a rental basis. Now, tiie rental value of roal estato in the city of New York has been estimated by exports, on the valuation of theiTaxCommissioners io beat the very lowest one huiiorcd and flity luillton dollars per an num. Titus they value the real estate at $7?8,ooo,ooo. Their standard of value Is less than tlie real market value. A lax of two per ceut upon the above sum would amount to about fiu,ooo,ooa, which latur miui is about ten pcrcout on tne rental values. A tenant w ho pays $200 rent a year would be, on such Qgure-*, liable through his landlord to a tax of $20. liut lei us comparc this lax with tho local tax or a tenant w .o lives in tho so-calie.t houest and richest city In the world? viz., London. Ait oiiieial return of tne local taxation actually col lected In the year lsca (tho latest period at hand) In ht. Mho lebono, ill London, shows a tax rated on the rental as follows:? On pouiu* nj rent 11 r 1'ue. I'm .r rate A'O 3 2% lienvral rate, Hici't lighting, watering and paving.. 0 0 11 Ktfwer rate 0 0 4 Cbtiroh rate 0 0 1 Metropolitan liiaiii drainage rate 0 U 4 Total ?0 4 10}* - on die pound ol rental, or 19.37 per ceui on the rental. It therefore follows that If the London tenant In hanlis a house at a yearly rent oi $Juo he would have to pay $Uij 74 lwcul taxes, or neatly double the New York rate. it could be, however, statistical!* established that the average rent is really about one -sevent u 01 a mechanic's earnings m our city, 'ihus, a man, iu order to pay ?200 rent ner annum, ought to earn $i,4oo. The average rent of tko working classes 18 40 to $2 60 per week, or $130 per annum. Tho ciiy tax. therefore, on iha: most oaefnlclass of cm zeus is, or should be J13 per annum, which, 11 dl vided as per usuul rate ol a family or six, would be $2 17 per capita. Then how docs tho national taxation compare wnliail this 1 Say that a lamily, consisting of two aduits and lour children, consume m lite loiiowtng five artlol s ias actual si?tiotic? average in a lamUy whose head receives $700a year wages):? I Amount U' l\u. Pur TT?J. Sugar and itiolassc*.. Tea loffoe ?oap and etarch Coal, 1-6 tou.... .... {Amount I Put!/. $1 26 Average, 50 prr cent. 611 Average, ?o per cent, j 8'i r.l) per cent. 8. 10 per cent. 1 V. 2"> per ton, ami in eluding protection | (Be. U?*o. Tlie tux, therefore, paid to government t>y such a fam.ly, *1 sa>4, u *08 04 per annum on these dim pie live articled of necessity. 0/ course there has to be added a tax ou doming, household articles, liquors, tobacco and a hundred other articled; and It is fair to assume that a mechanic, with six lu the lainily, id taxed by government at least Jioo per annum, or fully one-seventh of his earnings, or $16 t;?i pet capita, or uearl} eight limed more than lie Is taxeu by the city in w lxioli he lives. lies ides, It must be remembered that the city gives hiin doniething for his tux, such as nee schools, hospital service, health legislation, police protection, use of paries and water, ?*e., while tho government trivea htm nothing in return beyond extending over him the agls 01 its military protection. It could be furthermore shown that while the city ta xu* Ion, as a rule, falls heavy ou capital, great 111 comed and stately mansions, the guvernme.it taxes lull solely on the labor or tho country and 111 a moat ridiculously small degree ou opulence and weaUh. A mechanic earning $700 per auuuni and being six in a latnlly, as tielore shown, payd to the national government 168 t>4 tax on Ave articles?viz.. sugar, tea. coffee, soap, starch aud coal?which ukme Is about one-ttmth of his income. Suppose next an mstaucc of a rich family consist ing oi six, whose income is $iuu,ooo per auumn, what would their nailoual tax be 011 those live articles 1 Suppose tliein to use or squander three 1 lines the same amount of com mo >ities as the Urst named family?.'or instance, 25 tons of coal per nnmiin, 150 pounds of toffee and 75 pounds of tea. The tax per annum for the rich family would the* be &J, which is a lour hundred and eightieth part of the income of $100,000, or, luan luooine of ?10,000, about one lorty-eighth pari of the Income. Suppose, ng;iin. a city mlluoniiaire to consume, during the year, ten dozen 01 the be-t champagne, costing $:jou; the government tax thereon is $0 a dozen, or *00, which 1a only 20 pet cent on tho gross amount. Suppose a cu> mechanic to use two gallons of whiskey per annum, at si per gallon; tuetax 'hereon is Ally cents per gallon, or loo per cent on the gross amount. Under these illustrations what logically becomes of the absurd charge that by compart ou with fede ral taxation the municipal is oppressive? It is in contemplation to dispose of much city property, such as plots and buildings heretofore used by city departments, as well as market, and pier property. It is believed by the commissioners of the sinking fund that at least $6,000,000 can be realized 10 the fund lor extinction 01 the city debt by such a sale. Within the next year tho intention of the commissioners of the sinking lund will assume a practical and serviceable shape. It Is desirable that the property now used for markets should continue to be so used, but in the hands of ludividuals or compa nies. It has not been the wish of the city authorities to embarrass market privileges of property, but only to dislucumber themselves of the trouble aud ex pense of publicly maintaining markets alter de velopments of pu die economy have show n that in dividuals or private corporations can better dis charge market dulv thau can a municipal corpora tion. Indeed, treating the market tratilc as a busi ness, why should the city curry mat ou any more than auy other species' FOLIC*. Next to city finances the subject most important to the public Is the maintenance ol good ot ter arid the suppression and punishment or crime, lti*a partisan fashion to call New York city tne wickedest one In the civilized world, liut notwithstanding that the rernse vice and crime of every town, village and city of this country, and <>f those of many foreign countries, Is .substantially drained Into New York ' ity, it has a less percentage of crime com mitted every year, in proportion to the number or lis inhabitants, than is committed with the majority ol the New England cities. Citizens who will take the trouble duiltig the next two or three months, while leading the newspapers, to observe and number the accounts or crime and vice from places elsewhere than in New York, will not need statistics to sup port these averments. Our very homicides are. with rare exceptions, the results of chance-medley and accidental encounters. For reports or cruel grudge cherished murders and abominable, romantic or plotted crimes, the sensation press search elsewhere than In New York. The Hoston Advertiser, which is not a democratic newspaper, recently comment ing upon the result lu the Foster case remarks:? Probably, hnil In spile of the general Inipreaslon to the contrary, tbe wey of traugrr??i>rs who tall Into the bands of the law id New Vork l? Larder than In almost any olbcr city In tbe country. Uoyemor Hoffman, when City Kecordrr, made himself a reputation, which Recorder Hackrtt 1ms worthily sustained, as a terror to evil doers, and ?x-<tovernor Mt.rgan once remarked that he believed that to Hoffman, llackett arid City Judge Bedford, New York wai more in debted than to any other three men (he bad ever bad for the repression of crime and the strict and rigorous administra tion of justice. Since becoming chief magistrate of the Stale (lovernor Hodman huii rarely exerclsea tbe executive clemency to save or rescuecrlmluals from me judgmentsof the courts. it is ulso a stereotyped partisan charge that crimi nal complaints, capable of being perfected by con victions, are pigeon-holed by the magistrates and the District Attorney. This is a groundless fabri cation. For Instance, at the time when the present incumbent of the mayoralty resigned the District AttornersMp, after twelve years of almost continu ous service, he is sure thore was not one untried in dictment, 01 one untried complaint In the proseca tor's office, lor the non-triai or which, either b? in trinsic evidence among tbe papers, or by extrinsic evidence easily procured, there did not exist some absolute reason, founded upon dofects in the law yr In tho character of (lie evidence, or in the absence of witnesses. The present District Attorney asseverates the like fact as to Ills office and challenges proof to (lie contraty. Aggrieved complainants and even malicious ones hold such ready access lo the public ear through communica tions In the public press that if the assertions here disputed had been irue neither of tho District At torneys would have found his social relations as agreeable as ther certainly are. It has l?ccu ulleged that new-born zeal against criminals exists. Can auy citizen, however, recall the case of ono des perado or culprit whose crime (unless shrouded in an incomprehensible mystery) has not for years and years been as exemplarlly dealt witu as criminals are now r The report of Mie Police Department makes a good exhibit, lint the time is at hand when tne citizens must endure an additional tax of a million dollars per year to maintain 7 o or hoo more patrolmen. The police report states tho number of toe lorce at 3,;tL'A (there are nearly 10,000 In and around l.ondon,) which gives one policenisn to only about every 4oo ol our inhabitants, computing upon the last census. The ordinary difficulties under which even a lurire force labors appear lo be well statod in the follow ing three paragraphs, quoted from a recent London Metropolitan report:? A svstem of beats Is Indispensable In every pollee lyt-tem aJtbougb open to the obvlmi* objection that ""ry point In the beat 1* ni-oassarily unooverad for a lonsei or shorter ?*? rt.id, ajid that no one know* tvuere to llnd a policeman when be is wanted. It n.av be said, as ft nils, that octal* Is fWilll* ?bta a pnllneman Is In ?t;bt; ubiquity btlni kniMMlblt, WllrHr a:.it Inv Hi*' lice 11 mihc us t.ir posMblc supply i * place, and to tier Ion tlitip quilti iei to tlie uttuolt Is one of the Teat ilo aiiterat.i ol any pal lot) avbi in. I>eteetlon of rrime Is, after repression, a most important part of the ihity of the police iorce. At the lie t the polite run on!/ make clean tue outsl lb of thu platter, the Itaerove uiept of the moram autl niauuera of tne pcuy'.u must bo iett to higher agencies, anil practically, the police cannot hop* to ?o more t'mn prevent it certain proportion of crime in ?Ut'h an enormotu aggregation an Lonlo:,. The number of arrests staged in the police report seems great* Hut. it must i>e remembered that t.iese statistics embrace repeated arrests of tue name per son during rite year lor vagrancy. drunkenness, disorder and the lighter offencea. nut tne report of the J'oliue Hoard is ho elaborate that it would be wa*to of time to rndulge in uomments. Indeed, the *aine ma,v well be Haul of the reports of all the oilier departments. All or them deserve the most attentive perusal. They would each and ail be hi re summarized if it were not certain that the reporters for the press will discharge that duty to the public better and more disinterestedly. PARKS. That from the Department of Public Parks will be found peculiarly interesting. The citizen who walks or drlvts about the inland, however, may witness for nimself how materially and favorably this de I artuieut, by its works, has reported to the public. The Park commissioners have literally fulnlled tiieir expected duty '-of making the waste places glad." They have discharged their re sponsibility with taste and economy. When the old board left Ccutral Park us a legacy to the new one the advocates of the former claimed that this Park would now go to ruiu. Put its widened roads, Its new paths, its improved drain age, its newly opened landscapes, its universally neat appearance, its incieaseu administration lu preventing disorder, its museum and its new plans, carry with them niuuy reasons tor the pre vailing approval of the populace. With any set of men who have (loue well, but must give piacj unto others, it is natural to indulge in apprehensions about successors. Few indi viduals encounter even death without wondering bow will t ie world progress without ihem. Hue even copy boons ltiiorin us that what man has done man cau do, mortifying as such u reflection may be to one v ho hopes to best keep his memory green by preventing others lrorn sharing In or emulating bis own greatness. FIRE AND ITRALTTf. Not a suggestion of complaint has been made throughout the year against the Fire Department. It is universally appreciated. The Health Department (warring as It peculiarly does and must ngainst personal liberty and property uses) has alao won encomiums from the citizens, WORKS. The Department of Public Works is Just now a cosily one. The foresight, of its eminently executive chief last snramer prevented great disaster to the city irom threatened lusuffloiency of water supply. U is absolutely necessary that he should iu tills year ucqnire all tue w-ter property possible in the coun ties tributary to .New lork in order to provide not so greatly for the present as for the Inline, and that not only of Manhattan Island, but as well of West chester county, when the metropolis shall absorb its growing towns. It is also noceasarv that lie should make large ex penditures lor repairing severs and relaying and extending C'roton pipes. Tue old crotcn boards claim credit lor economy, but they receive the Credit wnlle there is a great debit to their loresight. It is due to the eminent engineer In this department, Mr. Edward II. Tracy, that the Mayor should emphasize in an oillcial document the popular verdict to Mr. Tracy's astuteness, skill and practical ability in ids groat profession. DOCKS. The report of the Department of Docks and that of its renowned engineer, General McOlelian, has, 111 obedience to popular demand, already been made public to the press; and tt has been us favorably coinmeuted upon as its great value to I he city tie mauds. Ah tins department is a new and a very Im portant one, the Mayor lakes occasion to make especial comments regarding its operation. For a long series of years the wharves and piers of tlto city of New York have been inadequate to accommodate the commerce of the port, 1'uis has resulted, in great part, from the want or legislation to enable tne local government to inaugurate a broal and comprehensive wharf and pier system. Although the attention or the Legislature ot the stale mid hHcn to tats subject, ami although.^Tear bf vlT the great commercial interest or our city becanui more clamorous for the introduction of a whari and persyateui commensurate witn the magnimda of 2MdV?Lnotw?S Poetical whs doue la thu dif ? ?& charier' 5 r "sssr our ""fc r diateiy upon the organization of tins department the work or thoroughly repairing all unieased eo^ poration piers and Uulkhe.nl ; was commenced and t ey now present an appearance most cre liuNo the efficiency of the Commissioners or DjcL m..? by tar the most important work of the Uepa "traeut a work in winch ever? norvm S L, ' lutero.t oti ihis island is concerned, lias been the preparation aud adoption of a Man tilV llarves una 's??ce its orgauiza" tb n the department lias been engaged in makinir the inosi extensive ami careful surveys or the wim> recording the phenomena relating to the action or the tiues; in making aoundiiiirs and borings to ascertain the. Itaracter and contour or ",e bod 01 the rivers around Hie island; in examining I tbect of currents, and in making such oilier i/eio-m? ' an mr-!!?cl8',ri'>. l,rt'CP'iiag the adoption or a man All the surveys and examinations have been inn<i? ! unierthe immediate and personal direction nm i ?t General Mct lelian, the EnSerd^ ! i.v"?WnSU,n*ld?p't<Sf_1"'',ov?'"?" ??' "? j A permanent bulkhead w&li of masonrv win im will be obiaiued, ana on the Bast liver or 'i fr. t ilurty-Qrst street, and from ri,..? ,uelt0 of 176 feet, except thai around Corlear"' ' Hook from Montgomery street toUrand street the river street will tie only 150 feet wi.i.. w,V bulkhead wall, at disiances giving stip roo7n fo? : handling the largest ships, piers will be extended in k-m ?si?? ons>???; ht''rLundllmo3f,%?,Vabi1ed taking all circumstances into consideration win r sKiaafH r MfsaKu-aK? nar ?H ,,??* iork city possesses an anchorage arm or , c'"are miles, of which twenu-seven and om> Thol?!11? n,'i,'8 nrt* '"ulc and available. The whole water Iron) of the citv that can be inert for commercial purposes is about tweutr-iive in i,^T The number of piers at present is v$ orwhkS', tlie c?r%*auouTUe ** prKiUc p"rtles *>* foMows ?lr' fttCllltles of tlle cU' at present are as North river, from the Batter* to Slxtv-flrit ?n-<v>? a bulkhead w.th aU aggregate 1 eugtii oI 2'l u i r e?r' and an aggregate length of piers of 31 ?j+ytc t with a pier an a ui lf60rt,024 square ieet. '-"yiect? witu Ka*t river, from tuc jtJatterv to Kiftv fimt o??AA. ^ bulkhead with an aggregate length ot 2-i -14 feet ii n un aggregate length of piers or "f,Lv 'feet wtn* pier area of 7ni,0M square feet, ' " a liJUH tilt? fv.ilitrif 1 piers ill VP ? whnrf linn r\t s srwif,, w &?pi-us or Departiiient'of'Due*?, "gives^froai' ?t'l!oPLnt,OJr ",e Sf"5 TS *?f"4 - !?? ot 37,029 feet, with a p'.er ?r?a ofCl" a Kl! square feet, ami from the r iio? , first street, feast rlVer 'a l.tie or bu'Lifead 'of ,7'!^" ! leet and a pier length of about 28 000 iei>t with n I Dior area of about i,780,000 squareTet TimaI vin? altogether wharf lines at wLicli vSi XJ ' 'I'lrty-seven miles, with a pier 2rea alone or i about 6, uw.ooo square feel ihiVm iv...? ? ? ' wharf Utie of about nine miles and lu pierarea of about three million snuaro ieet v\ itii ini ? !?/>?? ^ I > ???.?? ??vESS i J,Sf" "W.C.' ???: U.e o tV ?aied\ratTln"oXrSrjr ?n sssglss Sepiffmetito? manner common to aif other city pnvmeuts Hi'imf' ffor aM PurP<>s^. Including or f 117 71 ?> hiiii in' ' u''l)rupr'rtf|?ns made lu was >2,731 591. ' U 1 10 COri'orikte "CUoom or $77,(178, yea?^nWal?It'he:,!l}^r, M I>,"pllS ""'K1'1 "???'"? ?"e uonrd wai i 'o 7iu . Jurisdiction or the pupils. ' W' a" ,ucrciwe over iscu of 4,782 poJs!tmluIoffU,rii I" lBW "as placed at the dls |7,0.?y,702. Bofcra ror ls7<' uud U7i was sn 11!!'?? Igh!1 il'.rn I?n I "n^nn<1 flirty nine thou "Jf ?s;?r 'f '?o?S 10 the svstein /.??*??" ?*acl,MM requirements of ti e ?uiw?vuli? S? 7?yeftr8 U,e ttonr'1 'rom ?6 l7M A(?i i? .h- f tt /'oulUy only the sum or wtiirh hl .'iilon, ! amount of the rnnd, $i.?si.202, winch is . laiined Hh an act or economy aDttraciable by those en,Zens who arc disposed to loofc at the ,TbSn?/r/:rtl,c ,toar,, withom prejudlee. l"C eiiHjlmffilfi, wan Inaugurated foi the iuture of pnr J nB? o a,1<l ePOC"ug buildings wnen needed be ralsed^i'i onr !fc?if the, ,'p?fwl?luro, by moneys to oeiaiscd upon ilty bonds, thus lelievimr the nre t lib 11 u n?' 'it* u mri tr'' V1 lllr? ""ll" C?" 01 "K'se ","1 resii/e m l ri"tire generations, who will Irom Milm tlft.??1 Lu'?er rt???c Mie beneflts 10 tlow 11on!?hi in than ihft present one can. Another prominent improvemeni (inimod \* the ?*h?! I? 'nt ?f No""al (<ollege, lor i tie higher ic.itlon and training oi leinale graduates fiom tie grammar schools, with the deslun of providing uS^aTJ'0^ ,m<" r,i' "10 "ervlces ro. f m.no . average aitcndunce in IS7(> of UM. I^te annual repot t in appendix to this report). Aiuoqci nrimm v sv'Hovl lias becu estai?llshed in connection with tlie Normal College, fur training bf ii'.au.ti Mirvioe (be advanced pupil* of liu coilcgo m tin- in thods of touching. The course of rt tulles has beeu Improvod by the introduction of an offlcietit system of instruction In the German language, by tbt abolit idii of the supplementary irrades, uud by modifications 111 tm similes ot sjiho of the higher era les in the grammar suiools. lo meet the standard required lor admission to lUo Normal Coil "go; also by ihe Introduction ol Mato writing and writing in copy books luio the primary schools and depart men's. increased atieutioa M also being given to object teaciuug. Provision haa also been made for effective instruction or tuo puuils of the grammar departments in tiie elements of nftturai science, Willi a view to the training ol tua observing faculties and to Impart a taste for tuo study of tho-e sciences upon winch dependa to so great an extent y?<r future progress in civilization. Corporal punishment nan been abolished in all tin* schools, and some substitute thereior Is undiir coa bideration by a committee of the Board. The Citv College, In charge of this Board M trustees < x-o(i;c <>, has received much attentiou, and an improvement counnenccd by arrangements for erecting a buildiug for the accommodation of ma introductory clause* formed ol the anuuui ur ann ates from rue common school*, where students may be prepare.! for the studies of the college proper. 1 lie wtiolc number of schools within the jurlsdto tion of the Hoard was:? Normal College I Normal School lor teachers 1 Model or '1 raining School 1 Grammar school*, boys anil girl* M Primary schools aud departments 94 Emuing schools, oaalc and feiuulo 29 Total Ml Colored schools, boys ami Rlrls t Colored ereniiiK schools, boys and ({Iris I Total estaMtshed by Board cf Education.,,. *24 Corporate schools 13 Tntai schools itfj The entire cost or the evening schools lor the year W;is $ll6,ttt3. The eutire cost of tho colored schools for the year (Including alteration or No. was $5d,070. The whole number of teachers employed in ait ttao schools ot all grades in December was -.4,787. The vaiuo or the real estate held by the city for public school purposes in 1870, as estimated by the department, is |8,w77,ouo, and the Mayor estimates Its personal property to be worth one million more. The management of the schools receives popular appreciation, and has been cordially commended in ail quarters, without regard to ,>oliticul opinions. G'liAUlTlltS AND OOKRKCTION. The annual report of the Department of Charities ami Col lection is always too Interesting and valua ble to be abridged. None but the maliciously in clined ever deprecate the appropriation of money winch these city chanties expend from the public treasury or charge the heads of this department w.th extravagance or dereliction of duty. The prisons, almshouses, workhouses, various hospitals, lunatic asylum, inebrlato asylum, bureau of out dour poor, with all their various branches, combine to give the Department ot Charities and Correction the management ol what may be well termed a col lection of small towns, 'iiio moneys received lor excise fees will also be devoted to distribution for charitable purposes, uud, to some extent, to the educational assistance of ragged schools. This as sisting private charitable enterprises with pui llo moneys is a real economy, it saves much puoiio money to foster by subsidies the private exertions ami subscriptions, which relieves the public authori ties, In a great extent, from the expense of pur chasing sites, erecting bnlldlugs and employing a foice to manage the various institutions, wuich prove so many protectors against the puuperLim, vagrancy, crime and vice or the future. And tlie eilect ol tins system upon the political education of the people is beneficial; for where the regulation or charities is assumed exclusively by government, the people, finding themselves excluded from direct and sympathetic relations with iheir management, refrain from taking that interest which they would it the matter were not governmental. Paupers and patients who seek public churlty do so wait only a desire of i eiief, which they know the government is no more than obevmg Its laws to give; but they who otfer themselves to the care or private institutions ham sentiments of sympathy, gratitude and hu manity. 'j lie departments work together In accord and without jealousies. The Mayor Is In constunt com munication with each one, and under recent legis lation hss been directed to act in the Pol lea and Health Hoards as an adviser in affaira more directly a tree ting the people. He becomes, to a great extern, the tmiance v heel In the munlcipnl machinery. A practical uulty thereby prevails throughout the departments. Had nothing else been gained by tne restoration of local government this fact would present cause lor congratulation by tho citizens who remember former conflicts between the hybrid boards, not only odicially. but in execu tion ol work which required concert or action. nuH Itecent legislation has created a Hoard of Street Openings, composed ol municipal officials, In which men or both parties are represented. It will soon become their duty to extend uud widen several suoets and avenues: but as the primary cost of these Improvements falls upon the ctiy it would prooably not be expedient to commence the duty this year upon any expensive plan. Remit legislation lias also legally strengthened the official functions of the superintendent ot Huiid iug> and ot the Fire Marshal, aud lias improved (he public safetv by awarding the Fire Department in creased jurisdiction and practical regulation over the manuiicture anu sale of dangerous uud explo bi? o #ui)3ianees. Tito Mayor earnestly begs the Common Council not io Rive approval to ecneines for wooden pave, tneuts, unless property-holders iu rather quiet side streets should petition for them. The wear and tear upon those already laid present unmistakable arguments in the case of decay against tueir use In a city of great truffle. hxperleuee shows that the stone pavements arc not only the most durable, but are satisfactory to the taxpayers. Resides, the use of any patent pave ment is an iQjOSUce; aud the .Mayor legally MMTM Is one against ttte charter; because tlio use of a patent pavement prevents competlon. The resolu tions usually are for A B'a or 0 Li's wooden or spe cial pavement, ami at substantially an expressed price. Tue charter demands competition and bids for work to be done aud awards to tho lowest bidder. How can there tie competition for a pavement for wlucb only one person?? patentee?can bid? Even when property owner* petition lor wooden pavemeut, the resolution should lean lor a wooden pavement. In such a case the eight or ten patentees of wooden pavements (each one regarding Ins as the wooden pavement) could emci into competion and reduce the cost, aud per haps under competition do the work better than if ho had been by favoritism selected. In the Mayor's first message he referred to the fea slbiliiy ol an elevated rabway on arches acrosa streets. This measure has been adopted by the Legislature, under the auspices of various heads of city departments, and constitutes the plan Known to t lie public as the Viaduct Hallway. The speedy commencement of this enterprise will mark a great era in the history of New York's prosperity. The directorship of the company Is composed not. only of gentlemen favorably Known in tins country and abroad as tlnanciers, railway men and leading citi zens engaged in commercial enterprises of magni tude, but also of others who have studied to de velop all municipal improvements, and have had ex perience an 1 practical knowledge b.v which to fur ther the Impatient wishes ol our constituents to spectlng rapid transit. An evening uewsparer, whoso politics are not in accord with tho.-e of the city government, recently surveyed its operations, and so well portrayed trie future relatlous io tne city ot ail expected improve ments that the Mayor will undoubtedly i>e pardoned for quoting from the editorial:? Wbentbis (viaduct) ro.i l aupplies us ?vlth the means of rapid transit, us It w II within uwyear* at the farthest; wlieu a tea wall of silid grange encircle* the Island ami In alorned Willi a row of pier* an I do? k? unequalled In tbi< world ; wh n an avenue or from 100 In 250 le.-l In w.Utli be^lrls tb? city and adonis the uo'ileat ouportunlties for impoidug architectural eil'ects a* well a- for commercial use*; when the Kan River llrldne unite* N"w York In oloamt bonds to lirr Brooklyn "bedroom," and the bridge arrow ilin Highlands completes our railroad system; wilb ibe enlarged facilities given to our lorelgn commerce by the opening of the llell (lute channel to navigation l>y largo steamers ; with the completion of our facillti.'S for transhipment at llarlem, and wltli all Ibe otlier incidental growths lu Hie business ac commodatlona of tbe metropolis-who will bo bo:d enough to act liuiita to tin* wealth or tbe population tbat will be eon centrateil within 111 teen minutes' ride from thu Battciy lu 18BI? ' I ben we shall just begin to realize what an itneonalleil position fur the site of a metropolis liwa linen siren to New York. The development of the beautiful will accompany tbat of the uaelul, and from Westchester to the Battery there will b<f more to please the eye and till the mind with wonder and delight than can be seen In the same terrt* tirv anywhere else on tlie face of tba earth. Before Part* can regain her lost beauty New York will oiler to the travel ler more attractions, even In the way of architectural art, than were presented by these Parisian structures which li.nl not become Invested with the peculiar charma of historical aasoc iationa. II there were not ft great political preponderant* of one party lu this ellj over the other, so that the minority leaders could hopefully see their way to ad nil nlHtenug municipal affairs in their turn, there would undoubtedly be loss acrimonious criticism made upon the operations of th? ciiy government. Those who arc likely to obtain power do not commonly forestall their own i cnon by im prudent promises. Aud may It not also be said that less hostility would be shoWu the various heada of the city government If they hud not become acci dentally Identilied with State and national politic*; and (hat tbelr political status as individuals really furnishes motive for attacks upon their function* as public officials)1 Ihniughottt the past year numerous civic delega tions iroin cities and towns have visited New York cii v In order to examine its municipal institutions. Men of both parties were represented among the delegations. some of tnetn came, as they w< to frank enough to admit, prejudicially predisposed. Mul land alter "making tine allowance for the eo.irtcsy of the pleased guests) where prejudice* had existed encomiums took their places. Inoeod, the general lecling seemed to be one ol pleasurable surprise tint, the city authorities were utile to ac complish ho much tinner the many disadvantage* to which the Mayor has heretofore referred. in conclusion, the Mayor asks the citizens to loon around the city and observe for themselves If lu it* affairs there has not been marked improvement throughout the past, year; If its health has not been assured by the Intelligent vigilance of s competent Board, ami under ex traordinary vicissitudes or temperature; if its street* have not been comparatively clean under disadvan tages of popular heedlessness about materials; sweeping* or garbage, or under the aimo-i in super able difficulties which, from our peculiarly situated city limits, attend the speedy removal of offal, ma nure and street deposits; if the policemen are not men whose appearance and discipline iu s;>iro confidence: If the tlivmeu are not alert, vigilant, and effective in the per lorraance of their perilous duties; if Justice Is not impartially and effectively administered, ami that, too. a* speedily as the proverbial law's dcut will