The Monitor., 1891-09-25
s,ste Taxetton noara.s WORK

The State Board Of Taxation has COM
pleted tie tour ef the counties, which was
begun ezrl7 in the summer. The work
OF the beard has been satisfactory to its
members, who are noE preparing series
Of recon- mendations for nav laws govern
ing taxation. which will be submitted TO
the next Legislature. TIE board found
that willie property owned By compare
lively poor men was generally assessed for
its true value. as the law dictates, manu-
featuring and other property controlled by
extensive capital is assessed as 'o1 as as
SCISSORS dared TO yalEe H.
Speaking CT the work of the State Board,
Chairman c. c. Black, OF Jersey City. says.
"When we organized last April. we decided
that the best way to get facts from the local
taxing districts would be to hold meeting
in each county and city, eEd have local tax
officers come before the board. We want
ed them to explain their methods of valu-
ing real estate, ,aseertaining invisible person
al property and the local laws that govern
their work. We began with the agricultur-
al counties. beginning at Newton, in Sussex,
and when we got through with the farming
districts we visited the cities.
Gas result nearly all the assessors in
the State lave been before rs and given rs
in detail their methods of working. We
have found that so faT from these methods
being uniform and property assessed at its
true value, nearly every assessor had his
own rules, which he applied to his own
district, regardless OF Law or the Constitu-
tion. OF course, there were some assessors
who did their work well.
fIn Somerset and Salem counties the law
was best complied with. In Newark and
Elizabeth the assessors did better than
their brethren in jersey City, Camden and
Paterson.
s'We found, =" continued hr Black, sthat
agricultural lands were assessed nearer to
the extent of their actual valuation than
any other property. la many instances we
found that farmers we're paying taxes on
every dollar they Owned in the world. We
also found that small properties, ranging
from 50 900 to g, 800, were assessed more
nearly up to their actual value than large
properties ike manufactures and banks.
As for seaside properties, we found that iD
the counties Of Monmouth, Atlantic and
Cape May there was great iavor.tism
shown in individual cases.
Urban property, such as unimproyed lots
in cities like Jersey City, Newark and Pater-
son. is assessed ia all sorts OF ways. Some
of it is assessed at its actual selling price.
some ct what tits worth as agricultural
land. and more at merely nominal figures,
because the property was rated non-produc-
tive AS to manufacturing property We
have also found that assessors in local dis
tricts have treated it with much more
favor than any other kind of property. We
have also found that the law governing ex-
emptions las been used largely for cover
ing frauds, and we will recommend radi-
cal change. You can better understand
what colossal thing these frauds may be-
come when tell you that the exempted
property in the State is worth $50, 900, 600,
while the assessed property aggregates only
sc. 900, ,000
Some assessors have shown willing
ness and desire to cooperate with the
Stat Board, hut otheis have been inclined
to treat the law shabb1Iy. do not think
it is too much to say that our work so far
has swelled the total of assessable property
over $50, 600, 600, ard these figures arc like
ly to be considerably Increased when We
get through with our meeting in Trenton,
which begins September 29. and which will
be held for tie purpose ct hearing com,
plants aud appeals There are many Of
these, and when we have passed on them
we will makea report"