Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1884-06-19
SINGLE COPY FIVE CENTS
NUMBER 43.

Y
formation they can Obtain, in such mode a.
they may find convenient using their personal
knowledge and iudgmefst; the said assessors or
any one Of them shall have power to adm MS
r aths and affirunations any person to as
certain any facts proper for them % know IN
order 10 enable them properly 10 peTfo IN tns
duties Of their Office and they may reduce the
statements of the person sworn TO writing,
and require him to swear and subscribe there
to, and may, ex pIrtey apply r and Obtain
from any justice bf the supreme court an Or
der to compel any person tosubmit 70 examl-
nation in reference to such matters, amt such
Justice may punish any party az for a contempt
who shall disobey any order made by such jus
tiee in the prerni es-
q. A d ne It enaeted That on OF before the
first day Of July nexf, and on or brio' the tirst
Tuesday Of May in each year thereafter, any
person or cornpany running, opeIuting or con-
structing any raiiroad or canal in this state,
shall return TO the state b ard If assessors
statements or schedules, subscribed and sworn
TO by the president or other chief officer before
some officer Of the stBte authorized 70 admins
ser Catlfs, Of the property of such railroad or
canal az it existed on the first day Of Jannary
preceding, which, for each railroad shall be as
follows.
4 oftbe real estate, specifying its extent
and diinea ions, which may be shown by map
or mans. setting out IN detail the total length
ot the roa J., including branch and le9sed lines
the entire length in this state, and the length
OF double or side tracks; and the number,
character and value Of all buildings and struc-
lures in each county and in each taxing dis
trict through or in which it is located in this
state desig ,ating the main stem or read bed
and ihe width, wherever it exceeds one hun
dred feet, and designating partie ilarly any por-
tiorl in each taxing district which IS not used
for railroad purposes and which Is locally as
sessed a ID faxed, and the value thereof;
1T. OF the rolling stock and tangible person
Il property, givi3g tie number Of freight
engines, passenger engl es, passenger and
ireight car, ferry-b at and her movable
property Of every escriptjon, owned, used Or
Tired and the value thereof
Ill. a statement schedule, showing:
a. Tie amount of cap tai stock authorized
and the number of shares into which such
capital stock Is .vided;
| b. The amount Of capital oek paid oft;
G. The market value, and if market
value, then the actual valne Of the shares Of
stock;
d. The total amount snd the details and
particulars ofall Indebtedness
such statements and schedules for canals
shall be as followss
4 /, Ofall the real estate Of said company,
/ giving he depth Of water md dimensions OF
such canal the length Of the Canal and OF its
1 feeders in the stat ;, and the number, cha acter
] and v lut OF Hi ljCkey anu VI t1A
and other structures in each county and king
districts, signaling particularly the width
/ where It exceeds one hundred feet and desig-
Mating any portion in each taxing district
I which Is not used for canal purposes and
which IS locally assessed and 'axeds
II. The floating and movable prorersys
III. A statement or schedule containing all
the particulars above enumerated and to obe re-
turned by railroad companies in the third state
ment or schedule; such statements or schedules
shall be made in conformity with suci iDstruc-
! tions and forms as may be prescribed BY the
said board, and such further statements shall
be furnished as id board shall Iequire; the
said boari shall prescribe the form Of the oath
to tile statements and sch dulles required by
I this section, and any person who shall make
such oath falsely shall be guilty perjury.
4 p. And be it ena ted, tnat any rilroad or
canal company claiming exemption from tax
alton under this act by reason of any all ged
contract ith the state, shall, together with
and in addition to f c return required by the
last sections make further return specl ylng
4 the act or acts Of he legislature by which such
contract it claimed to have been created, and
also specifying what portion Of the property Of
\ snid railroad or canal company IS claimed 10 be
\ exempt from axation md this net, and the
particulars as to ch lrTcter, locat on and value
4 Of the properly, if any, admitted to be liable
under this act; such return shall be IN no man
ner conclusive as to my Of the facts therein
stated but said board shall investigate and de-
1 ter1nine whether any, and if any VIII portion
/ OF the property Of such company Is by con-
! tract beyond the pawer OF the state to tax under
this act; the residue Of said properly shall
be assessed appOrtioned, valued and taxed pnr-
suant to the provisions Of this act
\ %. And be it enact ed, That it shall not be
lawful for any railroad or canal company having
1 any contract with the state whereby any OF
/ their property is exempted from the taxation
/ imp sed BIZ this act. TO acquire and hold
directly or indirectly, any property in this state
/ (except such property as such company may
4 be entitled to acquire and hold pursuant to
their said contract with this state, il such com
\ panv mas any charter provisions on this sub
I ct which the legslatu cannot ahrogrie or
\ repeal) unless such company shall, by written
\ instrument executed under their common sea-,
Y approved by the attorney general and filed with
the secl efary Of state, first agree that any and
I all roperty acquired by such company after
the passage OF this act shall be subject to tax
alton under the provisions of this act, or any
4 amendments thereto, or any further act Of The
I !. .gislattlre, in which case such property shall
/ be 50 subject.
IA. And be it enacted, That if any person Or
corporation running operating or constructing
\ any railroad or canal shall wIlfully neglect 20
! make returns as required by this act, such per-
son or corporation Shall forfeit as a penalty not
nore than ten thousand dollars, TO be assessed
| bv tn inry for each offence, to be recovered
J n any proper form of action in the supr me
court, in The name of the state. pad INTO
I the state treasury, it shall be The duty OF ssad
I board to certify any such deillit - the attor-
ney-general Of the state, and it shall be
! the duty Of the attorney general to prosecute
for such penalty; any person who shall make
falsely any oath required 70 be made under thts
4 net and any person who shall testify falsely
I when called 10 testify under this act shall be
/ guilty Of eriurv, and on conviction thereof
shall be liable to all the penalties prescribed by
law therefor.
25. And be it enacted, That all railroad COM
I panies in this state which shall hereafter pay
any taxes imposed by this act, on any cars,
7 hired leased. run or use on the roads Of silch
companies ii this state, i'll have 4 right Of
action aglin=t the company OF persons owning
such cars fr the taxes 70 pad, VITA interest
thereon from date Of payment, and may sue
I for and recover the same in any court Of COM
pe,ent jurisdiction; but nothing in this section
shall be so constructed rs to avoid the oh iga-
! ton Of any contract relating to the payment Of
\ tax s, heretofore entered into or made between
any such company, its agents, or persons own
I ing such cars, and any such railroad companF.
26. And be it enacted, That il any com amy
han bein deflult under this net in payment Of
\ 81. state tax aforesaid, any person having any
interest in a Ia rtgage other lien on its iran
cbises or property, may pay the state treasurer
the amount Of such state tax, and the interest
due thereon, and receive from said treasurer
Rcertifica Of such payment, and such person
shall thereupon be entitled TO be repaid the
amount Of said tax ard interest thereon, at the
( laie Of twelve per cent. per annum, out Of the
first proceeds Of any sa e Of the franchises Or
property Of said company, and such tax and in
tercst thereon shall continue a lien on the fran
rhises and property Of the company FOR the
benefit Of the holder of or person interested in
pany or from The sale Of its franchises or prop
cry; ifany proceedings have been takea by
the attorney general 10 enforce the payment
If said tax and interest thereon, then such
holder OF or person Interested in a mortgage or
lien paying such tax and interest shall pay such