The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1893-01-12
CHANGES TN TAX LAWS.
The Stale Board Recon-
mends Many Import
ant Amendments.

The State Board of Taxation has issued
a second report, which contains much OF
importance.
The board has held sixty regular meet.
ings during the pear, covering every
county, besides numerous informal meet
ings. 1t had practically broken up the
combination by cliques of local assessors
who threw more than a share of the COM
mon burden on municipalities outsidh of
those represented by the clique.
The rule made last year to have lands
and sbuildings assessed separately was
made applicable to cities. Hoboken
was expected last year because
the books had been printed and
part of the work done on the old plan.
The assessments for 1894 will be made
under the new rule. In Bayonne no real
assessment was made because of the late
ness of the Assessors a-pportionment. In
relation to Jersey City the report says:-
There was no effort made to carry this
rule n effect mi to make the assess
ments conform thereto. In many
OF the districts the assessment are
made by simply copyify the duplicates
OF preceding years 8to a natural
result Of gross Inequality and injustice.
In some Of the districts. however. there
has been much improvement In the as
sessments of Jersey City, without follow
ing the rule adopted by the State Board
of taxation.
CHANGES RECOMMENDED.
The books for the veal 1890 have been
prepared with a view of carrying this
method of assessment into effect,
will show for the year 1898 much
improvement in the assessment over
the year 1892. as the assessment for
1892 shows an improvement over
previous years. The vicious practice
of padding the total ratable in
Jersey City by fictitious and false
valuations for the purpose of lowering
the tax rate has largely discontinued by
present Tax Commissioners which is to
be commended.
LAWS WHICH SHOULD BE REPEALED.
The Board ALSO recommends that all
laws exemptinR property from taxation
should be repealed, and a single
statute enacted that will be CLEAR
and distinct. The Board finds
value exempted from taxation. 1t recon-
mends exemptions only in the following
cases.
First-The property of the United
States and the State of New Jersey.
Second-The property OF the respective
counties. cities. towns, townships
boroughs. and other municipalities of
and not otherwise.
Third-All buildings actually and ex-
cluttyely used for colleges. public
schools and academies where no charge
Is made for tuition. public libraries, or
for religious worship, or for charita-
BILE purposes, Il the ground
Whereof the same are situated, the
fITrptfnrn thnro0f md tho norennot nrnn-
erty used therein, provided that no build
Ing or other propercy SO used which may
be rented for such purposes and rent re-
ceived therefor by the owner, shall be ex-
cepted.
Fourth-Cemeteries and graveyards.
But this exception shall not apply to
lands or lots owned or held for sale for
burial purposes. or to the stock of cor
porations organized for the purpose of
dealing III such lands or lots.
NEW LEGISLATION SUGGESTED.
The legislation which the Boards con-
sidered necessary is as follows:-
]. Making the time for assessment.
its completion. collection Of taxes.
aud the time when they shall
throughout the State in all taxing dist
riots. and giving each taxpayer and each
taxing district ample opportunity to as
certain the amount of the assessment of
individuals, corporations and taxing dist
riots, aud this for the purpose of obtain
ing evidence on which to base an appeal
In case of unjust or illegal assessment.
Q. Re-drafting the Law on the subject
OF exemptions. n limiting such ex-
emptions to the narrowess possible limits
founded upon principles Of sound public
policy.
8, Limiting the tax rate at a figure be-
yond which any taxing district may not
have power TO increase.
4. Requiring all assessors in cities of
tho State to assess the land aud the i'm
provements thereon separately and by
separate valuations.
5. Permitting no deductions for debts
except from the assessed vaiue of per-
sonal property, mortgages excepted.
6. Compelling assessors to obey the law
by penalties of forfeiture, with increased
pay for the assessors in townships under
ten Thousand 10000 Inhabitants.
z. Requiring all Incorporated companies
In the State of New Jersey, on demand,
to 6le with the State Board of Taxation
a list of their shareholders, with the
address and the true value of
such shares of stock. and requiring the
said corporations to pay the tax of such
share as are held by no~n-residents of the
State,
s. Requiring assessors to make certain
specified returns to the State Board OF