The Monitor. [volume] (Woodstown, N.J.) 1884-1892, 1892-01-08
uoara or1.,.rson,s nepors.


The State Board of Taxation will this
week distribute their first annual report.
This board came into existence last March,
and vas created for the purpose of enforc-
ing the tax avs of the State and equaliz-
ing taxes. Its work during the past nine
months has been more or les expefi-
mental. The report has been compiled
with much care and besides being a stats
teal statement. il contains much informa-
tiou on the subject of taxation.
Under the head of Exemptions" the
following statement is made: The State
Board of Taxation have given special at
teption and care to the subject of exemp-
tons, not only in considering the law now
in force, but TO the practical operations OF
the Law 10 practice and the means ana
methods adopted to eyade the law on this
subject. The exempt property in the state
is as ~folloas: Church property. s2o. "
900: school property, SIS, GOO 0C6; cemetery
property, si1. 600, 900; fremep, militia and
veterans. $40, 900, 600: public property,
$12. 600, 600. Total, s68, 600. 900.
in addition to collecting the facts we
have made extensive inquiries among as
SCISSORS and citizens regarding the policy
of continuing many of the present exemp-
tions and generally speaking the consen-
sus of intelligent opinion throughout them
all seems to be to reduce the range of ex-
| emptions to the narrowest possible limits
consistent with sound public policy.
"This is so for two reasons. First, that
it is Just and therefore right: second, the
| less exemptions the less confusion and uI-
| certainties in the law, and less opportunity
by designing taxpayers to perpetrate fraud
upon the various assessors and taxing dis
tricts by evading just taxation. We have
found that the act e%xempting fremen has
been used as a fraud. One illustration will
suffice to show this. In one township 10
Burlington County, the assessor states
| there were 500 exempt firemen. and in the
same township there was no fire apparat-
us. and the fire company only existed on
paper, so there are a large number OF fire
| companies in the State whose existence is
| found on paper only, and for the purpose
of claiming exemption from taxation SOLE
~. The almost universal expression of
opinion throughout the State is that all
this class OF exemptions should be repeal
| ed, and the commission recommend it,"
In speaking of the tax rate, the report
says that the tax rae ranges from S4.D
per 500 in Cape May City-the highest in
the State--to "a cents per 500 in Upper
P~ittsgrove Township, Salem County-the
lowest in the State; the average being
about $3.50 per 800. The commission
recommended that the Legislature should
pass a law limiting the rate in each tax
ing district to Il per cent. of its ratables.
This they think would be ample to meet
all the expenditures of any taxing district
economically administered
The summary of its recommendations to
the Legislature is as follows
First. Compel assessors to obey the Law
by penalties of removal and forfeiture res
with increased pay of assessors in the
townships under 10, 900 inhabitants.
Second, BY making the time for assess
ment. its completion, collection of taxes,
and lien on the property uniform through
out the State in all taxing districts, and
giving each taxpayer and each taxing dis
trict ample opportunity to see how the as
sessment of individuals and taxing districts
are made for the purpose of furnishing
evidences for the purpose of an appeal in
case of unjust taxation.
Third. Redrafting the law covering TX
emptions and limiting those exemptions to
the narrowest possible limit.
Fourth. Limiting the a rate beyond
which any taxing district must not levy
upon the property of individuals as corpor-
atoms.
Fifth. Requiring all assessors in villages
and cities over 5000 inhabitants to assess
the land, the improvements thereon sepa-
rately.
Sixth. Giving the State Board of Tax
alton power to increase individual assess
ments.
Seventh. Requiring all incorporated
companies in the State, on demand, to file
with State Board a list of their sharehold-
ers, with the addresses. AID requiring the
said corporations to pay the tax of such
shares as are held by non-residents OF the
State, bus increasing the amount of tax
derived from invisible property.
Eighth. No deduction for debts except
from the assessed value of personal property,
mortgages excepted.
The commissioners pay a warm tribute
TO the average intelligence and honesty OF
the assessors at large, several of whom
have been in Office over twenty years. The
first recommendation of the Commission
is in regard to the payment of town.
ship assessors, who, under the present law, |
receive only twelve cents a name. This is
deemed entirely inadequate to insure good
work, and it is advised that the rate be
made sixteen cents, not to exceed in the
gross, 81, 900. The average compensation
in townships at present is from $50 to $50.
The natural result is that the work is
either sighted, or the widely open door for
the showing Of favoritism at a price is made
use of. The Commission also urges hat
if any Assessor, Board of Assessment Com
missioners or Board of Assessment of
Taxes shall knowingly value property at
any percentage of its value less than the
true value. he or they shall be liable to a
fine of 81 900, to be recovered by the State
Board of Taxation for the use of the local
taxing district, and he shall be summarily
n.1nual fran, n Zoo hv tho GruarrOr t,pan
complaint of the State Board, and shall be
ineligible thereafter to hold such position.