Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1892-01-14
WOODBURY., n J, THURSDAY, JANUARY IA, 1892

received Jne general approval OF the tax
payers. The work already done by thin
commission, and the benefits derived there
from, amply justify the wisdom of the les
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 careful examina,
tion of them and determine what amend
ments should be made to the present tax
act in order to make it more effective
MThe 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 Of
taxes and lien on the property uniform in
all taxing districts, and giving each tax
payer ample opportunity to see how the
assessments are made, for the purpose of
furnishing evidence for an appeal in case OF
unjust taxation.
BThird-Redrafting the law covering ex-
emptions and limiting the exemptions to
those founded upon good reasons and public
policy.
Fourth-Fixing tax rate which shall NOT
be exceeded in any taxing district.
Requiring all assessments on lands
and improvements to be made separately in
municipalities of over 5000 inhabitants
4 Sixth-Giving the state board of taxation
power to increase individual assessments
Seventh-Requiring all incorporated COM
panies in the state, ON demand, to file with
the state board of taxation list of their
shareholders, with the addresses, and re-
quiring the said corporations to pay the tax
on such shares as are held by nonresidents
of the state of New Jersey, thus increasing
the amount of tax derived from invisible
personal property.
Eighth-No deduction for individual debts,
except from the assessed value Of personal
property.
Taxable and Exempt Property.
In connection with the matter of taxation
it is interesting to consider the value Of
property in this state and the extent of ex-
emptions under existing laws
The total assessed valuation Of property
in the state subject to taxation is as follows;
Value of railroad property in
1871. S2lO,04.94 %
Other classes of property in 1891 70l, ,320,029 So
Total. ACKNOWLEDGEMENTS. ssll ,364,g74 90
To ascertain the total real
and personal property in the
state we must add to the
above:
First The deduction for debts
made from the valuation of
the real and personal estate of
individuals by local assessors
under section 20 Of the act of
April IL. 1865, amounting to-. 100000 90
Second-The amount returned :
by local assessors of real es-
tate exempt under section of
the act of March 10, 1891 ..... 53,3S7 979 90
Thiri-The amount of exemp-
tions to veterans, national
guard men. .fremen, etc, under
special acts, amounting to-. 100000 90
Total. i....................s .OOe .752.sss 90
Municipalities and Taxation.
Municipal taxation is the heaviest burden
imposed upon the taxpayer. 1t is unequal
in different parts OF the state. In certain
municipalities the tax is limited by a per-
centage upon the ratables: in other places
there are no restrictions Annexed hereto
i appendix a., which shows that tho local
tax rate varies from "a cents on 500 I'm
Upper Pittsgrove township, Salem county,
to "a. 10 per 800 in Cape Nay city, There
is no direct state tax upon individuals ex-
cept the state school tax, which is returned
to the localities for the purposes Of educa-
ton. If, therefore, relief could be obtained
by some act limiting the amount of local
tax. it would be the most important to the
taxpayer. Every experiment to keep mu-
nicipal tax within reasonable limits, except
the one limiting the amount by percent
age on the ratables, seems to have failed
Whether the tax budget is made by elective
officers or appointive officers the result
reems to be the same Debt is incurred,
and the taz rate is increased unless there is
IN iron rule limiting expenditures.
As the great burden upon the citizens
ZONES from municipal taxation, the legisla-
ture should endeavor to find some method
which viii render it impossible for e.-trava-
gance, incapacity or fraud, to impose innec-
essary burdens upon the taxpayers in the
municipalities. The charters of certain
cities and localities which fix the tax rate,
beyond which the local authorities cannot
asess, is, in my Judgment, the only sure
method Of tax limitation 1t may not be
the best, and your wisdom may find some
better rule, but in the absence of any better
method urge upon the legislature the pas
sage of a general act limiting the tax rate in
cities and towns, and if deemed wise, in
other localities, by fixing PERCENTAGE upon
che ratables, beyond which it shall be un-
lawful to go.
The aggregate amount of local tax as
Sessed, SO far as it can be ascertained from
the data in the comptroller's Office, is slS,-
g3S, ,706.9S. While this is not absolutely cor
rect it is sufficiently accurate to enable the
Legislature to deal with the subject, OF
this amount about s3,OO0,0O0 was for the
purpose Of paying the interest on municipal
indebtedness
No more important subject demands legis-
lative attention than this question of local
taxation and its limitation. Every taxpayer
in the state directly feels its effect. This
local tax must be taken out Of the income
derived from property. Indirectly every
tenant must feel its influence and effect, in
increasing the amount of rentals to be paid.
The land owner must either secure its re-
turn to him by imposing the burden upon
the tenant or his income will be substan-
TALLY diminished by reason thereof. This
burden also affects the prosperity of every
locality. Heavy taxation drives away in
vestments and depreciates value Of property
in any locality. No service that the legis-
lature can render the people will be more
gratefully appreciated than law which
viii stop the increase of public debt, pro
vide for the payment of that now existing,
and secure limitation Of the tar rate foI
municipal purposes. II you do not deem il
wise to pass an act affecting all municipal,
ties, the act may provide for a limitation OF
indebtedness based upon classification Of
the municipalities of the state.
1t is also proper matter for your consid.
Grafton whether certain cities with large
public debts should not be compelled to re-
duce their present Indebtedness below a
fixed standard before mourning further
bonded debt. Such an act should also pro
vide for the decrease Of indebtedness until
it reaches fixed ratio to the ratables Of the
localities 1t should provide effectual re-
straint against creating further debts,
where the debts now exceed certain ratio
Of the ratables. 1t should provide that the
ordinary expenses of municipal government
should be kept at the lowest figure con
sistent with the proper service in the vari
GUS departments, and in making appropria
tions the municipal government should bt
compelled to itemize the amounts to be