The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1892-02-29

the other cases. These differences muSC
be wiped out. The assessors should dis
regard the valuations heretofore made
and see that their books contain equal
and just valuations. This has always
been desirable, but it is more particularly
so at present, because of provision in the
law for the taxation of railroad and canal
property.
ARGUMENTS OF OPPONENTS.
zone of the arguments used against the
subsection of that class of property to as
sessment has been that those whose duty
1t would be to assess would favor the IN
terests of private owners at the expense
of corporations. Section of the new law
above referred to, provides that II the
assessed value of the real estate OF per-
sons other than railroad and canal corpo-
ratlons in any taxing district where such
railroad or canal property may be found as
ascertained by the assessors OF such tax
ing district, is relatively lower than that
which has been laid upon land of the sew
eral companies in said taxing district, the
said Board shall be required to accept
said valuation of the assessors for such
taxing district as a correct stanuard OF
value. and to there by correct or reduce
the separate valuation provided for on
railroad and canal property.
"This Boaru has full power, as Commits
sioners Of Appeal. to enforce proper as
sessments upon complaint being made OF
lDJuSblC6 ny Lue dSSeSSOE Ol dtI uiStiiSoy
and those who are interested in fair deal
ing and q proper distribution of our
municipal burdens should not hesitate to
act in the capacity of complainants. do
not deem it Justice to censure assessors
for adopting systems which may seem to
have been adopted and ratified by custom.
but when the attention of an officer is
called to an evil in his office 1t becomes
his duty to make correction, and our
duty to enforce 1t.
"a. l.. MCDERMoTT. President"
CORRECTING ASSESSMENTS
Mr.. McDermott then took active steps
to correct the gross inequalities which he
found in the assessment of property, and
was engaged in this work when the
Court of Errors declared the law vesting
the Mayor with the power of appointing
the Board of Finance to be unconstitu-
tional The Board of Aldermen refused
to continue Mr.. McDermott in the office,
and q combination of two Democrats
with Ave Republicans in that Board
election of Roderick B. Seymour. In his
last report to the Board Mr.. McDermott
said:-
II do not think that it will be wholly un-
warranted on my part If, in connection
with the matters which you have referred
to me, l offer a few suggestions. The
large estates with which we are dealing
udNO uOU pCon plOPCity dbSUobC0s 4NCAuhSA
have hundreds of houses and lots owned
by individuals. To remedy this, COM
mittees of three were appointed for each
district. One committee has reported,
and it's complaints are in the hands of
the Board. Another Committee has re-
ported, and while their report is as full of
wise sayings as the average political
lot or block against which the Board can
proceed. The difficulty in the way of
this movement is that citizens are 10th to
make specific complaints. Believing this
difficulty to be quite, If not wholly, in
surmountable, suggest, for use in the
ject. of course, to modification and i'm
provement:-
"First-That every lot and building in
Jersey City shall be re-valued.
"Second-That the Assessors shall file
with the City Collector, for public ipspec-
tion, a statement of the valuation OF each
precinct rs the same is completed.
.Third-That the land in each block
shall be valued separately from the build
ings thereon, and that each tax bill shall
contain statement of the separate val
uations as follows:-
"Block-Lot No.-Street Medication
of Premises-Value of Land-Value Of
Buildings-Total Value of Real Estate
Value of Personal Property-StatemenJ
of Tax.
''This will at least produce equality in
the assessment of land in each locality,
for a discrepancy will be recognized at
glance. The improper assessment of n
building Is easily determined. If a proper
assessment of the entire city. based upon
a uniform standard. is obtained, the tax
rate for next year, with judicious econo-
my in the matter of appropriations can be
made token of welcome to general in
vestment ana advancement. Regretting
the poverty OF time allowed by statute be-
tween appeal and decision, present reso-
lutlons in conformity with the conclusions
Respectfully submitted,
"ALLAN L. MCDERMoTT."
HIS RETIREMENT.
On the evening of April l, 1885, Mr.. Nc
Dermott informed the Board that the
Court of Errors and Appeals had decided
as above stated, and retired from the
A. Hardenbergh offered the following
resolution, which was unanimously
adopted
'sWhereas, BY the decision of the Court
of Errors and Appeals, as this day rem
dered, Hon. A. L.. McDermott and Otto
Heppenheimer cease to be members of
this Board; therefore
''Resolved, That we express our great
regret in the sunder of relations by which
we have for the past year been SO amiaca-
bly, bound in the common endeavor to dis
charge our obligations to the citizens of
Jersey City, and that we testify our ad-
miratlon for the special services rendered
by Hon. A. L. McDermott FOR his faithful
and diligent performance of duty as
President of this Board whereby the best
interest of this city has been conserved
and it's credit placed beyond the reach of
controversy"
Subsequently Mr.. Harden burgn offered
an additional resolution which was unani-
mously adopted. as Moved.
That Hon. Allan l.. McDermott be in
vite6 to attend the meetings of this
Board as often as he may find it conven-
lent to do So"
The unusual courtesy indicated the just
appreciation Mr.. Hardenburgh had of
Me Dermott's work.
In 1886 Mr.. McDermott, having been
appointed Clerk of the Court of Cnancery,
removed his residence to Trenton, where
he remained until 1883, when he returned
to Jersey City.
STATE ASSESSOR.
In 1884 Mr.. McDermott was appointed
q member of the State Board of Assessors.
The scheme under which the railroad
property of the State is now assessed was
devised by him that.year, in pursuance of
a resolution referring the matter to him.
He resigned from this Board on being ap-
pointed Clerk in Chancery. In their re-
port to the Legislature that year, the re-
manning members of the Board, consist
ing of ex-U United States Senator Cattell,
ex-senator Bettle and A. M. Reynolds
Hon Allan T, McnarpnOtt