The Sunday tatler and Jersey City express. (Jersey City, N.J.) 1883-1886, 1885-05-24
CHAPTER xxXyI.


Further Supplement to an act entitled "An act
concerning taxes" approved April fourteenth,
one thousand eight hundred and forty-six
/. Be it enacted by the Senate and General AS
cases in which deductions shall be hereafter
claimed or allowed, either for Indebtedness for
property claimed to be exempt from taxation,
from the total values OF the property or estate Of
any person corporation to be assessed for taxes
In this state such person or corporation shall in
addition TO the requirements now lmpo by law,
furnish to the assessor or other taxing officer or
authority, statement under oath or affirmation,
showing when the indebtedness for which said de-
duction is claimed was incurred, and detailed
list of the securities or property claimed to be ex-
empt from taxation, and of the dates at which
said securities or other property were purchased,
together with declaration under oath that said
Indebtedness was not incurred, nor said securities
or property purchased with The intent to escape
taxation, but iii good faith.
2. And be it enacted, That no deduction shall
be made, either for Indebtedness or for property
unless the statement and deduction hereinbefore
required shall be furnished at the time and in the
manner now or hereafter directed by law for fur
nishing statements of taxable property and
schedules or Indebtedness; and that any person
who shall in such statement make false return,
in whole in part of his her taxable property,
or of his or her Indebtedness, or of the indebted
ness or taxable property of the corporation OF
which he may be an officer or of such property or
securities claimed to be exempt from taxation,
shall be deemed guilty of perjury. and subject TO
for that otfense.
s. And be it enacted, That the statements and
declarations herein required TO be furnished when
made by or in behalf of any corporation shall be
subscribed and sworn TO by the president or prin-
cipal officer Of such corporation.
4. And be it enacted, That the assessor, taxing
officer or other taxing authority, to whom such
statements and declarations shall be made, shall
have power to examine under oath any person or
officer Of any corporation, as to the truth of the
matters contained in the statement or return made
by such person or officer and shall have authority
to compel the attendance of such person or per-
sons, and other witnesses, and the production of
books and papers, at such time and place as they
may designate; giving notice ~ such person or
persons or such additional witnesses to attend at
q time and place in said notice designated, and to
produce such books and papers, which notice
shall be served at least two days before the time
therein designated by leaving 1t at the residence
of such person or witUess at the office of such
corporation; aud such assessor, taxing officer,
or any member OF any taxing board Is hereby
authorized to administer oaths or affirmations to
all persons examined before him or them as aiore-
said.
5. And be it enacted. That in case any person
SO notified to attend before said assessor taxing
officer authority shall refu-e or neglect to APP
pear at the time and place so designated. such
assessor or taxing officer authority may adjourn
such examination TO q subsequent day, and Apply
to the circuit court OF the county, and said court
shall award process of subpoena TO compel the at
tendance of such person or persons so neglecting
or refusing to attend before such assess tax
ing Off err authority and raid court shall have
power, as In cases depending in said coust, to
punish as for contempt any person disobeying or
disTegarding such process.
8. And be it enacted. That this act shall take
effect Immediately fT
Approved February %, 1884 $685. SOS