The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-03-11
A new TAX BILL.
Ii Preserves the State Com
mission and Is Not
Oppressive to Capital.

afternoon In the Speakers room upon the
new Tax bill which was prepared to take
the place of the Tax Commissioner bill
which proved such an unpopular measure.
The bill had not then been introduced,
but type written copies were on hand for
those who wished TO see them. Allan l..
McDermott and William d. Edwards Of
Jersey City, Mayor Joseph Haynes aud
City Counsel Colt Of Newark, Comp
troller Carleton, William II. Corbin aud
the legislative Committee Of the Com
mon Council of Elizabeth were present
Chairman johnson and Messrs. Hardin
and Moyien represented the committee.
The hearing was nothing more than a
general conversation among the gentle-
men present over the new measure. The
talk led to several amendments, which
were incorporated IN the pill
STATE BOARD.
The first action u the new bill, as the
committee agrees TO report IL. provides
for n State board Of equalization, revision
aud enforcement which is to be called the
State Board Of Taxation. Il Is to consist
Of three members at an annual salary of
81, $50. appointed by the Governor for a
term Of i've years. They must be citizens
OF the State aud are to be subject to re-
moval bv the executive. They are TO en-
ploY clerical and other assistants aud are
to have the power 70 make such rules,
etc, as will euable them to faithfully dis
charge their duties aud secure equaliza-
tiou, revision and enforcement of taxation
throughout the state They can compel
he attendance of witnesses, call for
paper and books and delegate their powers
TO any member of the Board and author
ize nim to investigate aud report. They
can obtai n orders from the Supreme
Court compelling persons to submit mat
IN ha n mia ffrf
of any property owner the Board is 10
have the power to decrease the assess
ment made on his property where in its
oDiuion an injustice has been done or
where it is necessary to secure uniform
and true valuation, and IL for this pur-
pose 1t becomes necessary o direct an as
SCISSOR or other taxing officer TO make a
reassessmenI Of such property according
to the rules established by the Board. If
such officer refuses to comply with such
order OF the Board the Board is to have
the power TO appoint another person to
make the new assessmant, and when it Is
affirmed by the Board il shall be the as
sessment of such property for the year
When complaint shall have been made 70
the Board under oath. the Board shall
have power TO revise and correct the ac-
Lion Of local assesso, or all boards Of tax
review by reducing the assessment COM
planned against. Such reviews and re-
ductiOns may be made of any assessment
hereafter made, or which shall have been
made prior TO January l. 1891, where the
tax on such assessment has not been
paid.
SEPARATE ASSESSMENTS.
When the Board deems It necessary to
| correct assessment of property in any city
| Of this State, 1t may by rule direct that
| tue assessors or other taxing officers shall
assess the land and improvements worth
| over $l00, separately. The Board may
4 direct the assessor TO enter in his books,
| description of all lands in his district,
and in separate list descriptions of all
cemeteries. churches. public buildings
and all other property exempt from taxa
| ton. together with the nane OF the own
ers. The assessor shall value such ex-
empt property at its true value. In eacn
case he shall state the ground for ex-
emption. The taxing officer is to be paid
| in the same manner, and az the same rate
as under the existing law.
| EoN-REsIDENTs' LANDS.
Lands occupied by others than the
owner may be assessed to the owner or as
the land of non-residents, il owned by
| such. No tax on real estate shall be void
/ in consequence of lands being er-
roneously classified or omitted from
classidcations of non-residents' land,
| omission Of names or mistakes in names
or on list or roll, but in such cases no tax
| shall be collected except for the real
estate assessed. Tax on visible personal
property is to be assessed where found.
Tax on other personal properly shall be
assessed on each inhaoItant where he re-
sides. When line between two taxing
| districts divides flrm or lot owned By a
person taxed, il is 10 be taxed, If occupied
| in taxing district in which occupant re-
sides, and il not occupied each part shall
be assessed to the owner thereof
PERSONAL ESTATE.
Personal estate OF non-re5idents may be
assessed either to the owner or to the per-
son in possession or in charge of it.
Every person shall be assessed for per-
sonal estate in his possession or under his
control as trustee, guardian, executor,
| administrator or in any other representa-
tive capacity in the same manner as other
persons, and when 80 assessed person
shall have his representative capacity
4 added 10 his name on the books, and such
assessment shall be carried separately
| from his individual assessment.
HEARING COMPLAINTS.
The Board shall meet on the first Mon
| day in July aud from time to time as they
may deem proper TO hear complaints Of
persons or districts or counties respecting
I the action of the County Boards OF EquaH-
| zation. Every aggrieYe0 tax payer shall
| file petition within the time prescribed
/ by the Board, setting forth the grounds
| OF their complaint and the relief desired.
The Board Will hear summarily and dis
pose OF such com plants. The Board is EN-
powered TO revise and correct taxes and
assessment against complaiuants, and TO
revise, correct and equalize the ac-
| tion of such county Boards of EQualiza-
! tion and the decision of the Board shall
/ be final. Such corrected assessment
shall be certified by the Board TO the
| collector OF the district where the prop
| erfy is taxable wnen collection shall be
made. Ii shall be awful for every tax
/ collector TO maze such corrections,
| amendments and alterations in describ-
/ ing land or real estate so as TO better
| Identity property. The taxes thus as
/ sessed on real estate shall be and remain
lien upon according 10 the corrected
description, provided that all such correc-
tions be made before public notice is
given of the sale of such real estate. In
| case public notice for specified time is
required by law 10 be given
before the public sale for unpaid taxes, no
/ certificate OF sale or tax title shall be set
/ aside and holden for naught by reason of
/ any variance between the date of such
1 notice and the actual publication thereof,
provided that notice shall have been
actually given for the specified number of
days prior TO such proceedings for public
sale.
| MORTGAGES EXEMPT.
| Whenever any real estate IS assessed
without any deduction for any mortgage
on such property. no tax shall be assessed
against the owner Of such mortgage upon
/ the value of the land. Nothing contained
/ in the act shall be construed TO render any
/ real or personal estate subject Co taxation
! afhar than Euch real and uersonai estate