Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1884-06-05
LAWS OF NEW JERSEY.
LHY AuTHoRIrx.1
CHAPTER LVln.

AL prOVlue LOT ana SeCilfft tflS raising oil
| revenue for the execution Of The public duties
of maintaining public schools, preventing the
destruction OF property ) fire, preserving the
public health, supporting the poor, maintain
mg police and keeping the highways and
streets in safe condition for public ne.
within the limits Of Incorporated cities.
towns and municipalities in cases where the
local or municipal authorities or officers fail
to provide for the performance Of such du-
| ties,
l. Be it enacted by the Senate and General
Assembly OF the State of New Jersey, That
whenever in any incorporated city, town or
municipality in this state the local authorities,
boards Or officers authorized by law to assess
and levy the taxes enumerated and defined in
section five hereof, shall not be in existence
and qualified to act at the time when by law
assessments or valuations of taxable property
may be commenced; or whenever such local
authorities, board or officers shall for any cause
whatever neglect or fail to commence ihe as-
Sc sment or valuation ofproperty for the pur-
pose oil taxation Tor the space Of ten days after
the time liked by law when taxes become a
I lien upon land in such city, t..wn or municipal
ity; or shall neglect or tail to levy the taxes
| specified in sect N five hereof at the time re-
quired by law, it shall be the duty OF the gov
ernor, in either ofthe three said eases, to cause
| a notice to be given the mayor Of such city.
town or municipality, fthere be any such off,
Ger, or TO the president chairman Of the lie
islative or governing body, if there be no nav
or, calling attention to the fact that The local
authorities, boards officers authorized TO levy
| such taxes are not IN existence and qualified to
act as aforesaid, or that they have neglected to
commence the assessment and valuation of
property, as aforesaid, or that they hive neg
lected or Jailed as aforesaid to levy said taxes
which notice shall further safe that unless pro-
! cea6i0Ca bo dulv falo e.. Al.
! valuation or levy within ten DAYS after the
giving OF the notice, that the governor viii az
point commissioners oftaxation under this act tc
make the assessment and levy of taxes a. here
In provided; if the governor ut the exp,rnton
OF said ten days shall be satisfied that the said
vacancies still exist, or that the said local au-
thouties or boards or officers have not
commenced the assessment and VA uation
OF property for taxation or that said taxes
have not been levied at the time required by
| law, 1t shall thereupon be the duty Of the COVER
nor to appoint and commission three freehoId-
ers who shall be residents of such city, town
OF municipality, to be known as commission
| ers OF taxatlon,D whose duty it shall be under
he authority OF this act to assess and levy the
axes specified in section five hereof, as herein
provided, and to discharge all other duties re-
.uired hereby.
| 2. And be it enacted, That it shall be the
uty OF the said Commissioners to meet and
organize by the election of chairman and
secretary immediately after their appointment
and proceed to assess all the property in the
eny, town or municipality subject to taxation
az It's tul and TAR value; they shall tabuIate
and arrange lists in suitable books. which shall
exhibit IN alphabetical order, or otherwise the
names Of all persons, firms or corporations
liable to be assessed to pay any tax, together
with the value, enumerations and assessment
OF Inc objects subjectto taxation for which each
| person, firm or corporation is liable. and com
/ plete tho same at a date three weeks prior To
the annual meeting of the assessors of the
county; and at least four weeks prior to the
meeting OF the assessors OF the county, the said
commissioners shall give notice by ADVERTISE
ment in at least one newspaper. published or
generally circulated in said city, town or
municipality. that the books containing snd
list Will be open for public inspection, exanina-
uon and correction at some suitable place there
| IN, for two weeks, being the second and third
weeks preceding the meeting of the assessors of
| the county, during which time the SAID COM
missloners shall consider all complaints touch
ing such assessments, and make corTeci ions
! therein; but no assessment shall be inc eased
during said period of two weeks without pre-
y1ous notice IN writing Of three days tn the parry
interested; and it shall be lawful for said COM
missloners to require all parties liable to tpxa-
hon to render an account Of their taxable prop
erty IN such manner as they shall direct and
70 iequire by summons The attendance OF
witnesses, and the production Of bonIs and
papers, and TO enforce obedience to such re-
quirements in the manner now provided by
law In such city, town municipality.
| s. And be 1T enacted, That the said com
miss1oners shall attend all the meetings # the
assessors OF the county, and Immediately after
the adjournment Of the annual meeting Of said
assessors the commissioners shall proceed to
lx such percentage upon the gross valuation
OF the taxable property in such municipality
Tor the current year as will produce the amount
OF tax required to be raised in said wear for the
purposes specified in this act, which shall be
declared BY them to be rate Of taxation for said
yer, and they shall complete the said lists anil
deliver the same within three weeks from the
time of fixing the rate to the officer or officers
OF the city, town or municipality whose duty it
is to collect taxes levied therein.
4. And be it enacted, That it shall be the
iuty Of the commissioners to make out the
bills or notices of demand of the payment of
said lakes, and notices of the meeting of said
commissioners hereinafter provided, and
shall forthwith erve or cause to be served
such bills and notices on all resident taxpayers
and nsnil the same to all nonresident taxpay-
srs whose residences are known; and the said
commissioners shall meet at the time and Mace
stated in said notice (which snail be within
thirty days after the delivery Of the said books
to the officer officers whose duty it is to col
: lect taxes) and shall hear and determine, by a
vote OF majority of the commissioners, appeals
| from said assessments by all persons who shall
make it appear by affidavit to the satisfaction
II g commissioners fnat they were absent
from the municipality or disabled by sickness
from appearing during the second and third
weeks preceding the meeting of the assessors
Of the county, and the said commissioners shall
eanf dorvf -
be disposed OF. to hear said Appeals and shall
deliver particular statement of all taxes in
creased or remitted by them to the officer or
officers for the collection oftaxes.
5. And be it enacted That the commission
ers appointed IN pursuance oGthis act shall have
| power TO levy taxes for such sums as they shall
deem expedient for the following and no other
purposes:
I. For the support Of public schools and re-
| pair Of school houses
III. For protecting property within such
city, town or municipality from IRE;
! III. For theprotection and maintenance of
the public health within such city, town or
municipality;
w. For the maintenance and support Of tbs
poor;
v. For the support and maintenance of a
police force within such city, town or munich
palty;
VI For keeping the highways and streets
within the limits of such city, town or munich
pality in a sale condition for public use
VII. For the expenses of assessing and col
lecting the taxes levied nnder this act, and, in
addition thereto, q sum TO meet deficiencies,
not exceeding ten per emit of the sums re-
quired 10 be raised for the above stated pur
poses:
All taxes levied in pursuance of this act shall
be applied solely to the purposes for which
they were levied; and it shall be unlawful to
appropriate or iIse, or direct or order their APP
preparation or is-s for my othri purpose or pur-
poses whatever.
pu- suance of this act in any rne year for all
purposes shall exceed one and one-fourth per
cent. of the assessed value OF the property sub
iec' to taxation in the same year
Z. And be It enacted, II all taxes levied
II n,,r-unnce of this net tha,, he collected and