Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1884-06-19


such city i itHated shall be reduced to that ex-
tent
Is. And BIZ It enacted That the said board
Of assessors shall meet on the third Monday OF
December at the state honse, in Trenton, for
the puf1Jose Of review ing their assessment, and
may adjourn frofn day to day till they shall
have finished the hearing; upon the written
com lain OF any company OF person consider
ing itself or himself aggrieved, and Specifying
the grievance, or of tic attorney general or Oi
unv member Of the board, OH behalf Of the
state, that the property Of any company y as-
sessed 700 low, either in the whole or IN any
TAKING district, OF that property has been omit
ted, they shall review the saId assessment and
correc. the same as shall appear just; the at
torney general shall attend such meeting Of
said boafd IN person or by deputy; no COM
plant that ant company or person Is assessed
too low, or that any property las been omit
ted shall be acted upon until the company or
person so assessed sfh,ll be notified OF snch
complaint by five DAYS notice to be served On
such company or person by lenving the ~ane
at The office Of such company or at Iise rlsaal
place OF abode II sreh personif u resident oftiis
state, the board shall hase the power to ex-
anime witnesses and call for the pfc95etion OF
books and papers, and they shall be entitled 10
use theft personal knowledge and judgment as
TO the valtie Of properly; they shall certify t.
the comptroller of the state all corrections
which they shall make in any assessment; the
proceedings provided for by this section silall be
completed, if possible, before the hrst day oi
JANUARY following the making Of said assess
ment, and al complaints must be presented on
or before the third Monday Of December, ot
shall be deemed to have beeh waived.
I6. And be it enac ed, Tha if any company
or pefsoff assessed, or if the attorney general
on behalf OF the state; shall sire to contest
the validity or amount OF any tas levied upon
pi iop, rty under the provisions of this att sseh
contest shall be m de by certlorari, which may
be granted on notice to the attorney general or
TO the company or person assessed, on proper
ease made ON such terms as the justice or
court granting the writ may impose; upon
such writ, relief may be had AZ well in cases
where it is cllimed that the amount Of tax is
excessive or insufficient, in eases where it is
claimed that the principle upon which the
assessment IS made is erroneous; provided,
that no writ Of certorari shall begr ntedunless
tie applicant has applied to the said board of
assessors to review the assessment as provided
for in section eighteen of this act, sliaAl any
writ Of certiorar be granted after the expiration
Of three months f:om the final determination Of
said board; snch writ shnll be allowed,
and if it shall be made to appear that
any assessment is unlawful excessive or in
sufficient, the court shall correct the same and
reduce or incre Sc it as may be jus; or refer it
back to the board of assessors, who shall cor
rect tn same in accordance with the iristruc-
tons ofihe court; IN any suit or proceeding ex1
cept on such certioru1, the certificate and re-
port Of the state board Of assessors shallbe
conclusive and shill have the force and effect
of n Judgment Of court Of record having COM
petent jurisdiction and the proceedings where
on such certificate and report are founded
shall not b. inql ;; no assessment OF
tax shall be set asi, homer of the own
! er of the property assessed; put the name may
] be corrected at any time by the board of asses
sors or court.
II. And be it enac. ed, That ii any tax under
the provisl ms of this act shall remain unpaid
in whole or part at the expir tion Of two
months from the date when The same shall be-
come lien, it shall be the duty Of the attorney
ge eraI to apply forthwith to justice Of the
supreme court for I'm order that said tax and
the interest due thereon and a reasonable sum
to be certified by said justice TO be paid for the
expense If said proceeding, shall be m de
record Of the supreme court. and Judgment
shal. be entered therefor IN the name OF the
state of New jersey as plaintiff against
sud company, orgagee or mortgages,
other creditor defendant which
order shall be made upon production Of a GER
titled copy from the comptroller Of the certih-
cate md rep rt Of the state ard ofassessoTs on
flein his office, and Of the certificate ofthe comp
tr Ter that i'd tax has not been paid; the at
torney general shall also ~ ply for an order
that execu ion forthwith issue on said judg-
lnent, directed to a ma ter of the court OF
chnncer, to b. named by said Justice in said
order; the said orders shall be spectively ap-
piled Tor on five days, notice to the company or
mortgage or mortgages or other creditor con-
cerned, which nntice, in the case Of any com
pany, shall be se-vet in the same manner rs
summons is directed by law to be served upon
a-corporation, and in all ca-es the proceedings
shall be summary; in case certiorari shall
have been gran ed on application ofthe attor-
ney general the orders above provided for shall
be- m de and enfor ed without pr judice to the
right Of the state to e force the payment Of
any additional amount OF lax which may be
imposed and to apply for a second Judgment
therefor; and in case certioTari shall have
been grantel on applicatio Of any company or
mort gagees or other creditor taxed, the aitor-
ney general shall make the applications pro
vided for by this section upon the determine
ton Of said proceedings in certioraii, by dis
mi-sal of the writ or by adjustment OF the
amount due.
Is. And be it enacted, That the master in
chancery to whom the execution shall be direct
ed shall sell all the ir .nehise, real estate and
rolling stock and properly Of said company and
the estate and interest Of any mortgages aid
the debt due to any crelitor for which dednc-
tion has been allowed or so much thereof as
may be necessary to make the amount due on
said tax Judgment and the usual execution
fees. the execution shall describe the property
or debt aforesaid whereon the tax was assessed
and shall dir ct the sale thereof and generally
the sale of all other property of id company
or person; such sale shall pass the absolute
title 10 the franchises and property and debt
aforesaid so sold whereon the said tax vas
assessed or became len, free add clear of all
liens incumbrances and trusts Of every nature,
except taxes subsequently leviei; in case
of sale Of the estate and interest Of any mort
gagee it sha pass as well such estate as the
interest Of all bondhrlders and cestuis que trust
for whose benefit sad mortgage may have been
given or may be held in trust, or other~ Use;
as to any other property Of said company or
persons, the Judgment and execution shall
constitute or be ONE liens in the same man
neE and to the same extent as other judgments
and executions Of the supreme court; the sale,
advertisement and proceedings under such ex-
ecuiions shall be the same as under other px-
ecutions of the supreme court; provided, how
ever, that the company whose franchises, real
e tate, rolling stock and property, or any part
thereof, has been so sold and the mortgagee or
mortgages OF any bondholder or other person
having an interest in the estate and interest of
the corporation or mortgagee which has been
SO sold, may, at any time within two years
from and after any such ale. redeem the prop
erty so sold by rendering and paying to the
purchaser or purchasers thereof the amount OF
the purchase money by him or them paid, to-
gether with interest thereon at the rate OF ten
per cent. per annum
19. And be it enacted, That it shall be the
duty Of the justice or court granting to any
company, mortgagees or creditor writ Of GER
tiorari TO review an assessment Of taxes under
this act, to require, before granting the w1t;
the iayInent of such portion OF tho tax as
said justice or court shall deem just, and it
shall be lawful for the court out Of which such
writ shall issue, at any time pend ng the pro-
ceedings hereunder, to direct such further pay
ment on account of such tax as the court shall
deem just, and to dismiss the writ il the order
is not obeyed; the amount so paid shall b
credited on the tax as it shall be finally deter
mined and fixed under this act, and no interest
shall be charged upon the amount thus paid and
credited afte the time Of payment; should the
amount thus paid be in excess Of the snou
nsccrtnined To be dna. the nxcess shall b. ln-