The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1891-02-17
The New Tax Commission
Bill at Last Introduced
in the Assembly.
EQUALITY FOR EVERYONE.
Corporations Must Pay the Same
Rates as Individuals.
SHIRKERS KNOCKED OUT.


the Committee on Judiciary. Itattracted
little attention at the moment, but this
morning nothing else is talked about.
The bill is avoluminous docum ent Gov
ering forty legal cap pages Of type-writ-
ing and contains sixty-five sections. 1t de-
parts from all previous tax measures in
that it provides for State Board. The
first section of the bill contains the
milk in the cocoanut." 1t provides for
the establishment of a State Board for
the equalization. revision and enforce
ment of taxation, TO consist of three
members to be appointed by the Governor
and confirmed by the Senate. Both polit-
cal parties are to be represented In
the Board The salary Of the members
of the Board is left blank. (The general
impression is that the amount Will pc
$4,000 The Board will have power, Its
term of Office comm encing April l next,
to employ such clerical assistants as may
be necessary to carry out the intents and
purposes of the act. Under the head or
"duties and powers" the Board is author
lied to make such rules, orders, regula-
tions and directions as they may deem
necessary to faithful discharge
of their own duties, the du-
ties of their assistants and
the duties of assessors, collectors, finan-
cial boards, or other officers or boards
whatsoever charged with the assessment
and collection of taxes in any or the mu-
nicipal divisions or taxing districts
within this State; and also 10 secure the
equalization, revision and enforcement
OF the taxation imposed by the act. The
Board can compel the attendance OF Wit
Eesses and the production OF books and
papers. 1t will be the duty of the State
Board to correct the action of local asses
sors and all boards of tax review, and
they will have the power 20 increase or
decrease any assessment and cause reas-
sessments to be made according to their
own rules and by self appointed assessors
if necessary.
Sections two and three provide that
persons and property are subject TO taxa
tion, the only change from the present
law IN the term real estate being the
inclusion of all pipe lines of whatever
material" The term personal pro-
perty' includes everything subject to
ownership not included in the term real
e tate The property Of the United
States and of the State is exempted, as
also the properties of the counties, cities
aud other municipalities, when situated
within their respective limits and used
for public purposes. Personal property
to the value of 500 is also exempted, and
all educational, church and charitable
property: also cemeteries and grave
yards. But this exemption shall not ap--
ply " lOto AC11A iOh oeA4Sf "a eAS SeoSn "a
cemetery corporations.
A separate section provides that no
deduction shall be made or allowed from
any valuations, except for debts OF record
in this State.
Under the head of assessment of taxes
in general' provision is made for the as
sessment OF all taxable property as of the
first Monday in April OF every year, ac-
cording to its true value, and that the
buildings and lands shall be assessed
separately. The blanks for the assess
ment of all property will be uniform
throughout the State and shall be fur
nished by the State Board.
Section IL contains three interroga-
tories that shall be ''tired" at every tax
payer in the State, aud the answers must
be sworn to. Their purport is to prevent
the evasion of taxes by the transfer or
conversion of property clearly made with
that intent. In this statement the tax
payer must also record all debts OF record
and specify where the same are recorded.
The penalty for giving false or fraudu-
lent list, or for refusing TO give list, or
for converting bis property for purposes
of evasion, is fixed at s., 600 fine and costs.
Taxpayers can appeal to the State Board,
which shall fix time for hearing petit
tions.
The real estate of corporations shall be
taxedwhere situated and the personal prop
erty where the principal Office of the com
pany Is located, and all shall be taxed the
same as the property of individuals, ac-
cording to such rules as the Board may
establish.
Section II provides that every local
assessor shall transmit TO the State Board
true copy of his duplicate. Section Is
abolshes the Office of Commissioner of
Appeals, and provides that the work of
revision shall be done by the Township
Committee or Common Council, who
shall transmit their report to the State
Nd ha hill ALTAR fho Gorlp-
ty Boards of Equalization, as now estab-
lished. The State Board will meetanLu-
ally on the first Monday of September to
hear complaints.
A number of sections are devoted to
the method of collecting taxes. All taxes
shall be due and payable on the first Mon
day of January in each year. Every coli
lactor in the State is made responsible for
the taxes in his district. There shall be
charge of ten per cent. per annum on all
delinquent taxes, aud any collector
neQiecting or refusing to collect such in
terest shall be guilty of misdemeanor,
and liable TO tine OF 500 for each ofiense,
as well as the full amount Of The interest.
Under another section OF the bill IL IS
provided that where property IS sold Tor
non-payment of taxes. the sale is absolute
except in the case OF an encumbrancer
who may redeem the property by setting
his bill and paying in addition i've per
cent. on the purchase price. Section 81
provides that this act Shall not apply To
the Railroad Tax Act of 1854
The term of the members of the State
Board shall be five years, removable at
the pleasure of the Governor.
PUSHING TIE BILL
The Committee oa Judiciary reported
the bill this morning with amendments
Knocking out the non partisan clause and
fixing the salary of Commissioners at
s.. 500 Mr. Potts submitted minority
report and protested against railroading
the bill Mr.. johnson showed the falacy
OF Mr.. Potts argument because the OBJ
ject of the reporG was to bring the matter
before the House in order that it might
be printed.
THIS MORNINGS DOINGS
The Governor has appointed John
Faherty Of the Seventh district TO sue
ceed the late Coroner. Michael j. Boylan.
John Edelstein OF the Liquor Dealers
Association was here this morning with
the bill which the associations counsel,
General Albeit. has prepared. The asso-
citation meets at one O'Clock today
The Incidental bill of last year had a
narrow escape this morning. When it
game up Tor fuai passage several men,
bers thought that IL was the bill TO pay