The Jersey City news., 1892-01-12

TSx Laws.
The inequalities of assessments and valu-
ntions of land on the part of tax assessors,
| and the necessity of the passage of some
law to correct unfair assessments and en-
force existing laws, where no relief could
be had from local authorities, induced the
| legislature Of 1891, upon the recommended
ton of the representatives OF the state
| board of agriculture and other citizens, and
after thorough examination by nom
PARTISAN commission created under the act
of April z 1890 Laws of 1890, gage 515), to
pass an act entitled "A general act concern
ing taxes laws of 1891, page lS9.
! Since its organization the board has heard
appeals in different parts of the state, and
acted thereon by decisions which have gem
orally met with approval The law has also
| been practically applied in Camden county
in a case where three exclusively agricul-
tural townships appealed to the board to
| increase the tax valuations of two cities,
one township and one borough so as to
/ equalize the assessments of these seven tax
| ing districts. In this case reimbursement
of taxes has been made There has been a
! large increase by the local assessor in the
ratables of Atlantic City by which the agri-
| cultural portions c. the county receive sub
| stantial benefits. In all the instances where
| appeals were taken by sufficient number
| of parties to warrant it, the board has
| heard the appeals in the locality where the
appellants lived. The commissioners have
| faithfully performed their duty and have
| given general satisfaction to the people, and
1 have no doubt but that their efforts will
result in substantial Improvements in the
methods of taxation, so that equality in as
sessments will be established.
The president of the state board of agri-
| culture says that the result has fully ex-
empliied the wisdom of the creation of q
state board of taxation; that the principle
/ of state supervision is correct one, and
| with intelligent and conscientious commits,
sioners, clothed with the necessary powers
and a thoroughly devised system of rules,
easily understood and explained, the equali-
zation of the burdens of taxation will be
solved.
Prior to the creation of this tribunal il
was impossible to secure speedy justice and
relief from the action of the local boards
and assessors. The present mode OF hear
ing appeals is simple and inexpensive; the
decisions are promptly given, and they have
received the general approval of the tax
payers. The work already done by this
commission, and the benefits derived there
/ lTOul, aiuply JUSTIFY lut WlSuOiti VI thc lCo
islature in establishing the board.
There are certain recommendations made
by the commissioners which should receive
the careful attention Of the legislature in
order to determine the wisdom of the adop-
ton of any or all of them. Some of these
it seems to me. should be adopted without
hesitation, while others relate to matters
about which there may be difference Of
opinion. The evident care bestowed upon
these questions by the board should induce
, the legislature to make a careful examina
ton of them and determine what amend
ments should be made to the present tax
act in order to make it more effective.
EThe main recommendations Of the board
are as follows:
First-Compelling assessors to obey the
law by penalties of removal and forfeiture
with increased pay of assessors in townships
under 10000 inhabitants,
Secondly making the time for assess
ment and its completion, the collection ol
taxes and lien on the property uniform il
all taxing districts, and giving each tax
payer ample opportunity to see how the
assessments are made, for the purpose o.