The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-01-13
Highest Of al in Ieavenng Power-U. S Govt Report. Aug III 1889
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ABSOLUTELY PURE
ABSOLUTELY PURE

E1IAh IN XAA NAA&&NA WIZ
proceeds OF the poll tax, and that practi-
caily the collection OF the poll tax Is i'm
possible. They suggest that this tax be
abolished.
That personal property Of - value OF
500 in the hands of all taxpayers should
the existing provision OF the laws OF the
state respecting the collection of debts.
This is upon the ground that it is impoli-
tic to levy taxes upon that property OF the
laboring class of the community which Is
absolutely essential to enable them to OBJ
tain a livelihood and to exist in the merest
decency.
That the present system Of taxation,
which has so long existed in the state,
should be taken = a basis of further legis-
lation, and that an act should De passed to
modify Ii in such ways as will secure the
enforcement of the law and the elimina
ton Of the gross evils which now exist.
That they are satisfied hat an act can be
passed which will not require radical
changes in the present system, but will in
troduce such amendments to the law as
will result in a m~easurably fair system OF
taxation which will be acceptable to the
great body of the citizens of the state.
That an examination of the statutes
shows that, under the laws as they now
exist, 1t is the duty of the local assessors
to assess property, both real and personal,
at its true value.
That the personal estate under our stat
ute embraces goods and chattels of every
description. including steamboats, and
other vessels, money, debts due and owing
by solvent debtors. whether on contract,
bond, note, mortgage or book account, pub
lie stocks and stocks in corporations,
whether said personal estate be within or
without the state.
That the assessors and commissioners of
appeal nave power to examine any person
respecting the taxable property Of such
person or others. and TO administer an
oath; that such person Is required to testi-
fy In regard TO his or her taxable property
and hat of any other person or persons or
corporations, and such party is guilty of a
misdemeanor who refuses to be so sworn
and examined.
They further report hat they deem ii
wise to limit their recommendations to
such legislation as will compel the taxing
officers of the state to thoroughly perform
their respective duties, and compel the tax
payers 70 disclose and return all of their
real and personal estate that is liable to as
sessment for taxes.
That TO this end they and their counsel
are infinitely considering the tax laws Of
our sister states, and the methods pro-
vided therein for securing a just and true
return by the tax payers of all their prop
erty liable to taxation, and they propose TO
incorporate into the act which they will
recommend such provision as the expe-
rience of other states has shown to be eff
fectual in securing full, fair and equal tax
alton.
That to accomplish the faithful execution
of such a Law they deem it expedient to
create a state board of equalization and
revision of taxes, with such original and
appellate powers as will enable such board
to secure a return and proper valuations
under the laws of all the property in the
state, and that such board shall be en-
powered to compel assessors of the differ
ent taxing districts to perform their duty,
and the county boards for the equalization
of taxes to fully discharge their functions,
and that such further power be vested in
this board as will enable it to equalize taxes
among the several counties of the state.
That the assessing officers be compelled
to assess separately the value of the land
and the value of the improvements there
and the county boards for equalization of
taxes, the state board and the courts, as
the case may be, will be able to compare
the valuations Of land which ma be made
in the same, or in different taxing districts.
That the real and personal property of
banks, life insurance and fire insurance
companies, and other non-manufacturing
and n~on-mining corporations, be assessed
directly by the state board of assessors,
with proper provision for the distribution
of the taxes assessed upon such corpora
tions among the different municipalities of
the state.
Since the presentation of the above mat
tiers by the commissioners they nave pre-
sented another report, entitled "Prelim-
mary Report of the Commission" which is
confined TO a consideration of the best
methods of taxing personal property, its
n assessment, of deductions
for debts, and has reference to the estab-
lishment of a state board for the purpose
of revision, equalization and the enforce
ment of the collection of taxes.
This report is so important that l have
caused it TO be printed, SO that it might
accompany my message to the legislature.
I recommend TO the legislature the con-
sideration of the reports, and the act which
will be presented in pursuance thereof by
the commission.
After careful consideration / have
reached the following conclusions:
First-That there should be legislation
upon the subject of taxation, based upon
the present system, which is known to the
people of the state; hat the notifications
should be by an act providing for amend
ments of the existing laws, embodying
such new features as ma be found neces-
sary to secure the enforcement of the tax
laws of the state.
: Second-That such an act should provide
for the valuation of land and the improve
ments thereon separately, for the reasons
stated by the commission.
Third-That there should be no exemp-
tions for debts or tor any other cause, ex-
cept upon proof by the fling of an affid.-lt
with the county clerk, specifically stating
the exemptions claimed, so that provision
may be made for the assessment, as far as
possible, of such exempted property, against
some other taxpayer in the state:
Fourth-That exemptions be limited to
debts of record.
Fifth-That the law taxing book ac-
counts should be so modified as to give the
taxpayer a credit of his debts as they APP
pear by such accounts; thai such deducted
debts should be limited to those incurred
by him in the ordinary course of his busi-
ness, and if il be ascertained that his debts
exceed the amount due to him on such
book account, that he should have no ex-
emption whatever for such excess from
any other item of taxable property.
~Sixth-That after a tax has been levied
upon land, and the same remains unpaid
for two years., the fee of the land should
be sold for non-payment of tax, with the
right to redeem the property at any time
within two years after such sale.
Seyenth-That there should be a state
board of assessors, whose duty II should be
TO cause local assessors to make a revalua-
ton of all property in the state liable to
tax; that If the existing tax officers or
boards should fail to make such revalua-
ton u board should cause IL to be done;
that it should have the power to revise
and change any assessment where injustice
has sAen done; that said board, where it
deems it necessary, should have the power
TO remove assessors who fail to perform
their duties, and appoint Others in their
places; that such board should make such
orders and directions as they deem npces-