Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1891-01-15

I their practical administration, and the
remedies for securing proper reforms.
In pursuance of this recommendation
! the legislature passed resolution en-
I titled "Joint resolution relative to the
I taxation of property which was approved
/ April z, 1897 laws of 1890, p. 515) This
resolution provided that there should be
! appointed a committee to take into con-
sideration the taxation of property, and to
4 prepare and report to the next legislature
a bill for that purpose. Itprovided for the
appointment of six persons-tWo from the
senate, two from the house and two by the
governor. This committee was empowered
to sit during vacation and employ neces-
sary clerical and legal assistance
4 The senate appointed John j. Gardner
and Moses X. Everitt; the house, Fred
erick G.. Marsh and Foster Nj VOORHEES,.
and the governor appointed the attorney
general and Barker Gunmere.
This committee met and organized by
the appointment of Barker Gummere as
chairman, and held meetings in all the
counties of the state, to which the assess
ors Of the several taxing districts and the
leading taxpayers were summoned
The commissioners report that they have
diligently investigated the practical execu-
tion of the tax laws; that the evils result
ing from such administration have been
disclosed to and considered by the COM
mission; that through their counsel they
tax commissioners, and the legislation on
the subject of taxation in our sister states;
that they have devoted themselves faith
fully and assiduously to their duties
They further report that taxes are as
sessed with practical disregard of exist
ing statutes respecting the valuation of
property, which is the fundamental part of
our tax system.
That the assessors, instead of valuiuo
property at its true value, as required by
the constitution, arbitrarily value it at a
varying percentage, ranging from 25 to
over 50 per cent. of its true value.
That in adopting this percentage of
value they do not seem to have expended
either time or Judgment in ascertaining
what was the true value of the property.
The local assessors defend their action
on the ground that the assessors Of other
taxing districts return the values Of prop
erty at percentages so far below true value
that they are compelled in order to escape
an undue share of taxation for their dis
tricts, to adopt a like percentage as the
true value OF property; that they seem to
be controlled by this desire rather than
any rule or provision of law.
That each newly elected assessor uses the
assessment books of his predecessor as the
normal standard of value of the property
in the district only varying it in specific
cases, and in such cases raising or lowering
the valuation after hurried inspection of
the property valued.
That the result of this method is that
the relative valuations of property, of sub
stantially the same value, are grossly diff
ferent, and give rise to a general feeling of
dissatisfaction on the part of the taxpayers
That review of the valuation in each
taxing district by the board of commission
ers OF appeals is hurried and inefficient
and does not result in correcting the in
equalities of valuations in the same taxing
district
That the attempts of equalization Of
taxes in the several counties, attempted to
be made by board composed of the as
SCISSORS Of the several taxing districts of the
counties, are very inefficient, and have re-
suited in contest between the urban and
suburban taxing districts, in whs;h entire
valuations of districts are arbitrarily in
creased or diminished by the addition or
subtraction of arbitrary amounts
Ihat the deduction of alleged debts from
the valuation of property, made by the as
SCISSORS, is fruitful source of evil
That as the law now stands it is practi-
cally impossible to prevent this swearing
OIL OF taxes by any taxpayer if he is will
ing to make oath, and that by means of
this provision of the law many citizens of
wealth practically escape taxation
That one OF the modes of evasion thus
practiced is to borrow money from the
banks just before the tax assessment is
States bonds; that the money thus bor-
rOwed is sworn off as debt, and the bonds
purchased with the money are exempt
from taxation.
That this deduction in many cases is
greater than the taxable personal property
of the individual, and is used to reduce the
amount OF taxes he would otherwise pay
upon real estate; that, after the taxes are
imposed, the United States bonds are sold,
and the money borrowed to purchase them
is repaid to the bank or other institution
from which the same was borrowed.
That these evils exist largely in the
urban taxing districts, but do not appear to
extend to the suburban districts
The commissioners suggest that no de
ductlon from taxable property be allowed
unless possibly for debts of record. which
have remained of record for such length
OF time as to remove all suspicion that they
have been colOrably created for the purpose
of being deducted from the valuation of
taxable property in order TO evade the
payment of taxes. That no deduction
should be made for debts until all invisible
as well as visible property is reached and
subjected to taxation
That no debt should be deducted unless
the party claiming the deduction shall
make affidavit to be fled OF record stating
the true amount of the debt, the consid-
Grafton therefor, the party to whom the
QotJ 10 DOld nut lltt, anu Ills OF HtE Tt5l-
dence; that the assessor in whose taxing
district the deduction is claimed shall inn
mediately notify the assessor of the taxing
district in which the creditor lives, of the
amount of tho record debt, and compel
the assessor of the last named district to
assess the same to such record creditor.
That the assessment of poll tax is prac-
tically operative only upon that class of
citizens WHO are also assessed for taxes
upon real or personal property, and is prac
tscally only collectable from such persons.
That the universal testimony of tax officers
throughout the state is that the expense of
collecting the poll tax from persons not
sonal property would largely exceed the
proceeds of the poll tax, and that practi-
cally the collection of the poll tax is inn
possible. They suggest that this tax be
abolished
That personal property of the value Of
500 in the hands Of all taxpayers should
be exempt from taxation, in analogy to
the existing provision of the laws of tho
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 IL
absolutely essential to enable them to OBJ
tain livelihood and TO exist in the merest
decency.
That the present system Of taxation,
which has 50 long existed in the state
should be taken as Il basis of further legiS-
lation, and that an act should be passed to
modify it in such ways as will secure the
enforcement of the law and the elimina-
tion of the gross evils which now exist.
That they are satisfied that 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 measurably 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, it 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 have 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-
fly in regard to his or her taxable property
and that of any other person or persons or
corporations, and such party is guilty of
misdemeanor who refuses to be so sworn
and examined
They further report that they deem it
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