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

taxes, the state board and the courts. as
the case may be, will be able to compare
the valuations of land which may be made
in the same, or in different taxing districts
That the real and personal property of
banks, life insurance and fire insurance
I companies, and other non-manufacturing
and non-mining corporations, be assessed
/ directly by the state board of assessors
with proper provision for the distribution
4 of the taxes assessed upon such CORPORA
tons among the different municipalities OF
4 the state.
Since the presentation Of the above mat
ters by the commissioners they have pre-
sented another report, entitled ''Prefim-
4 mary Report Of the Commission which is
confined to a consideration Of the best
methods Of taxing personal property, its
valuation and assessment, of deductions
for debts, and has reference to the estab-
\ lishment of a state board for the purpose
I of revision, equalization and the enforce
ment of the collection of taxes
This report is so important that | have
caused it to be printed, so that it might
I accompany my message to the legislature
4 | recommend TO the legislature the CON
sideration Of the reports, and the act which
I will be presented in pursuance thereof by
the commission.
/ After careful consideration / have
reached the following conclusions:
First-That there should be legislation
4 upon the subject of taxation, based upon
6 people of the state; that the notifications
should be by an act providing for amend
mentS of the existing laws embodying
such new features as may be found neces-
sary to secure the enforcement of the tax
I laws of the state.
\ Second-That such an act should provide
I 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 for any other cause, ex-
7 cept upon proof by the filing Of an affidavit
3 with the county clerk, specifically stating
the exemptions claimed, SO that provision
may be made for the assessment, as far as
4 possible, OF such exempted property, against
I some other taxpayer in the state.
Fourth-That exemptions be limited to
debts of record
counts should be so modified as to give the
taxpayer credit of his debts as they ap-
pear by such accounts that such deducted
debts should be limited to those incurred
by him in the ordinary course of his busi-
ness, and if it 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 tax has been levied
upon land, and the same remains unpaid
for two years, the fee of the land should
right to redeem the property at any time
within two years after such sale.
Seventh-That there should be state
board OF assessors, whose duty it 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 such board should cause it to be done;
that it should have the power to revise
and change any assessment where injustice
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deems 1t necessary, should have the power
to remove assessors who fail to perform
their duties, and appoint others in their
place; that such board should make such
orders and directions as they deem neces-
sary for the faithful execution of all the
laws of the state in reference TO taxation;
that they should have the power to ex-
anime witnesses, and to compel their at
tendance, with such other powers as are
necessary to the performance of their du-
ties that such board should consist of
three persons, and that both the principal
political parties should be represented
therein; that such board should sit con
tinually; that its session should be public
and provide for the hearing Of all parties
in interest.
[The local tax on railroads is here briefly
referred to-
Lands Of the State Under Water.
al INT uilS ol lily INCARCERATION tue uecGS-
sites Of the state required for state account
additional sources OF revenue Isuggested
to the legislature several modes of increas-
ing the state revenue. In view of the
strong necessity for such legislation an act
was passed entitled, 'sAn act for the use of
the proceeds of riparian sales, grants and
leases" which was approved March 10,
1880 (L. 1890, p. 92). This act dealt only
with future grants and leases, and did not
affect any of those heretofore made,
which, under the constitution and the
laws, had become part of the school fund
All the money collected from riparian
grants or leases during the fiscal year end
ing Oct. 81, 1890, was paid into the school
fund. The leases which have been turned
into grants since that date have also been
placed in the school fund. Under the new
grants made since that date S4I ,051. 81 has
been paid into the state fund and used with
other moneys to pay off Sl00 900 Of the tenn
porary loans of the state | believe that
the reyeaue from this source will in time
pay all the temporary loans of the state
and enable it to make the expenditures al
ready authorized by the legislature.
The report of the riparian commission
ers shows:
OfantS M Ice SJ5,OlV 2s
Leases converted into grants in fee il 357, ,24O &C
Rentals on leases heretofore made. IO4S2 II
Cash received by state treasurer. .s5l7,077 e
Grants in fee 6eash reserved and depos-
tied in reserve fund of commission
els, as per act of April II, 1880 $4,000 0C
( Principal sum of new leases made dur
ing the year. ACKNOWLEDGEMENTS. 81, ,439 40
Total I......................... s579,7f7 1e
Idirected the attorney general to
commence proceedings for the recovery by
the state of lands heretofore leased in tidal
waters where the rentals have for a series
OF years remained unpaid. The rapidly in
creasing value of the lands under water
has induced me to seek the cancellation of
all these leases, so that the state may not
be restricted, in making grant Of the fee
in these lands hereafter, 20 the amounts
named as the principal sums in the out
standing leases
The board calls attention to the desira-
bility of legislative action for the preyen-
tion Of the unlawful digging and removal
Of sand from the reefs and bars existing in
the tidal streams of the state. Applica-
tions to dig sand from under tidal waters
have been received by the board, but there
is no statute under which they can give
such power. An act giving the board this
power would add to the revenue of the
state.
The board also suggests that there should
be law giving 1t the power to control the
occupation and improvement of reefs and
bars in tidal streams, the right to do so
being questioned under present acts. If
such n power were clearly vested in the
board large revenue could, in their judg
ment, be obtained.
The wharf act (sec. g. D. 9S2, revision)
should be repealed so that hereafter no
license could be granted in the state under
the wharf act of March IS, 1851
No title to the states land passes under
the wharf act, but the existence of it in
certain parts of the state enables the board
of freeholders to give the privilege of erect
ing wharves (without compensation on
certain tide waters and streams, the result
OF which naturally interferes with the sale
or leasing of the land by the state. The
parties who obtain these wharf rights
would take a grant of lands from the state
and pay therefor the same as others il this
wharf act were repealed. The wharf act
no longer exists in New York bay the
Hudson river or the Kill Won Kull, and
there Is no reason why it should continue
in existence in any other part of the state
The six months notice to be given to
shore owners by the state of sales of land
to other parties ought not to be limited to
New York bay, the Hudson river and the
Kill Won kull, as it is at present. The
right of the state to sell its lands under
water in every part of the state, after Civ
ing such notice, should be as clear in other
parts of the state as it Is in these localities.
i also recommend that section 13 of the
act of March 81, 1869 (para. 10, rev p. $685.
be repealed, and that the shore owner
otherwise; that after the expiration of the
six months given by the notice his rights
shall absolutely cease unless he desires to
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