The Sunday morning news., 1891-11-15
HEARING TAX APPEALS
The Excellent Work the
State Board Of Taxa
tion is Doing.
P3EPRIHG THE FIRST ANNUAL REPORT.
1t Will Recommend Change in
the Exemption Laws and Make
Other Suggestions to the
Legislature.

Many people throughout the State have
been inclined to look upon the State
Board of Taxation which was appointed
by Governor Albeit under the law passed
by the Legislature last winter as a
purely ornamental body and
one which would not be pro-
ductive of any beneficial result
effecting the most important subject of
equal taxation. The Board nevertheless
has worked hard during the eight or ten
months of its existence and have accom-
plished much which will benefit the tax
payers of the State.
or late the Board has been considering
appeals. 1t has met once week and
continued from day to day until the APP
peals have been disposed of. Some weeks
the Board has set all the week. In speak
ing of this branch of the Boards WORK,
Mr.. Charles @. Black, Chairman OF the
Board, said Yesterday:
WHAT THE BOARD rs DOING.
"The most beneficial feature of the Act
of 1891 will doubtless prove to be those
sections in which a right of an appeal to
the State Board for unjust taxation is
given to the individual taxpayer, land
The section which provides for the equal
JndUiOH VI UdACo Ny uiiO A1oocS Iva - Ao
between counties on school and county
tax, and between townships and taxing
districts in the same counties. This
provision of the law seems to have
been drawn with great care. and 1t is
capsble in it's practical application OF
producing substantial equality between
the various taxing districts. This is
remedy never before applied in New
Jersey, and the State Board thinks 1t
will accomplish permanent and substan-
tiai good in securing uniformity OF tax
alton.
"The appeal by individuals can be
made under this act to the State. Board
without first appealing to the local COM
missioners, and the rule adopted by the
State Board in regulating appeals has
been, so far as practical. to have them
heard unfettered by technicalities of pro-
cedure and on substantial business prin-
cples, hearing them as soon as f1led and
deciding them as the evidence granted
without delay.
LARGE NUMBER OF APPEALS.
''The result of this has been that up to
the present time there has been large
number of appeals filed by private indi-
viduals and they have all been heard and
disposed of except such as have been filed
since November 10. The Board will be-
gin to hear appeals again Novem Der "A
and continue the hearing until the cases
are all disposed OF. All appeals are heard
in Trenton except where there are
large number from one locality. Then
the Board acts in that locality.
''There h ave been two classes OF these
appeals: one in which 1t Is claimed an
injustice has been done by reason of the
property being assessed at figure above
its true valuation under the constitution.
This class is easily disposed of. The sec
ond class is chat in which it has been
alleged that the property has been. as
sessed at a figure relatively higher than
similar property similarly situated, but not
in access of its true value. This class or
cases is difficult to deal with under the
prssent statute, because the Board is
positively prohibited from increasing any
individual assessment or appeal.
ssrhis should be remedied, and the
Slate Board will recommend to the Legis-
lature that the Board be given power in
such cases TO increase individual assess
ments This would increase the praoti-
cal efficiency of the Board in securing
uniform assessments.
RECOMMENDATIONS TO THE LEGISLATURE.
1.-The Board is busy preparing and COM
piling facts, showing the work that has
been done by the Board during the past
wear for its annual report to be sub
mitted to the Legislature next winter.
AS yet they have had little time to give
consideration to the recommended
tions which we propose to make to
the Legislature. But one important
and inlperitive consideration IS JhaJ the
time for making the assessments and
their completion, and the time when
taxes should become lien on the prop
erty should be one and the same in all
taxing districts throughout the State.
''rrhis would give persons aggreived an
opportunity to procure evidence of in
Justice In the assessment and other rec
will be submitted in the report.
The report will also show that the
amount of exempt property which
under the present law escapes taxation,
and the Board will recommend that the
law on exempt property shall be mar
rowed in it's application to such property
as there is good reason for its exemp-
tion -