The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1896-01-29

property. -. :. :. .......... 22l SIC, 221
SeinpS Sehlp property- s,e
Public nronerties % siST 1ss
Church and charitable
Cpaopertles. -..-.- o9' '1a 1aS asS aoS
Veterans. firemen and
militia. = .....-.. 9,0S4,S67
rot., ,,.o,,a,t,- on ee4 5sa
------
Total. =. .................Sl,09 81, ,099. .4SS S55
Iotal assessment Tor lSsa.>.- l'oos,Nst,Aio
Increase $40. .1e4. $40
codit3cation of the tax laws of the
state is ureed as the principal recon-
mendation of the report to the Leglsa-
turs viz that the statutes on the sup-
iect of local or municipal taxation of
New Jersey be coditied as the point
sswherein existing laws are most defec-
tive, and as this confusion in the stat
utes is one of the principal causes of the
Improper or negligent administration
of the tax laws and the means by which
much of the .sevasion of proper taxa
tom is ACCOMPLISHED
The means. practices and devices
used and employed for this ''evasion of
proper taxation which is encouraged
by the confusion in the laws, are many.
and obvious even to those not specially
interested in the subject of taxation. In
this connection we might incidentally
mention the large amount of property
in this State which annually escapes
taxation through claim to exemption.
whereas the law, if properly understood
and applied does not justify such exemp-
ton, as, for example, the banking
house and lot OF ground whereon the
same is erected of banking institutions.
parsonages, cemeteries, prlvate schools.
ne rif,t1c ir1dc
such as libraries. schools, academies and
the like, many instances of which will
readily occur to any one who has at
tempted study or even a casual and
cursory reading Of the statutes on
municipal or loca, taxation of this State.
Thereasons for having the entire body
of local or municipal tax statutes en-
bodied in one general comprehensive stat
ute. at once complete, concise and ex-
plieit, are SO clear and cogent, ON grounds
of deep-rooted principles CO sound public
policy. as to be self-evident; yet the
piecemeal statutes on this subject, pass
ed by the Legislature in one session.
contiue to multiply. Notwithstanding the
fact that these statutes are at times
expressly. but more frequently inferen-
TALLY. contradictory one to another, and
the decisions of our higher courts over
ruling each other continue to increase
until matters have reached an issue
whore anv statement that NAV be made
on MANY innortant and essential points
ooncernine the assessment of property
for 1oool -, ,ni,nicinal tavation NAV ba
ao,,+ra aio+aa ~. assoilea win Fair sbow
- no,-o,, ,ra ~ +r;b,,,.I or cot of otIi-
oars ro+ avor o,,r sunra,na court-can
- e. a+e.as+ axoo,+ the f,o,,rt of Er
sors ,na AnnaoIs of+ar mitch tbe stat-
ta- =, go ;,,,to,,oas &c 90 ,nod;4iea
~, ,,au stst,,tas ss 70 nartlv or COM
1o4e,s. ,,,s,,;f, 80, aao;sion.
~. - ,,vaort,;,,4,,
oar+ai,, ri,,7s of
esas -.a5,,oaa
slta,
80 ,sa oe 4osa ,,.o
eiaisy 'Aeas GU - s-Sl.sss 80
uesne y e'aoe - iope. a-'79's----- 60 =.
Tue pasih u 'u1' %. Sns y
Is proopceo py 'he ieiss IA O eliiie "iiiS"
mas eiapseu silice tile eiiaoeiheii. " 'ile
Two piiielpai sll' s.s,u.es oi ene suDJe =,
ioeai VI a.
ie4o' anu Apfii T. 1900 .i'eV. pp i!o. Low,
anu .iie la.uiai ~ anu Wy 9 s-ieo
tefesrs oi lhe o'aee SINCE eiia. , t',iie, ail.
some. no ooupt' y uue - Tue pteSeieai
iesisia.ion VI tne su'1ee' o'iiNe M
terveilns YEARS
ihe oodro eApie eSses 10 ~iniisiiess -
unoerlake the. Work. put assires EXPRESS
Lesisialve as aulnofl.s
Ing 80 = D@'iA pAop
.''e 5.ssl.1 sepo- :. % ,..
,s.ai,.s 49, t,sus,.x.t. -. - &c
.'os l.e '..e0 .,.sA - '.1e
s.1.s.. 10 g
,.-e =. M y .l.-''
go -. -.
- o.. ., o.
a,'a = u''asi cps p ailu 20 -
nc, 1sor ~, = So. p1se slos
ls-.ses
i,as W. ..s's
sd - - =. ss
s,,toet s,o,,,s saf 81 rsst Il fa,,o, -
+be +s~atio, - ss,o ,,ro,,e1tS, t,,, a.
eision of sl,a s,,nreme Court
Another interesting passage refers to
evasions Of taxation. II reads mus
THE methods. of evasion are vario,s
and almost incredible. one favorite meth
cd mostly confined to the large cities
is IN effect as follows
a wealthy person buys Government
bonds or other non-taxable securities,