The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1896-12-12
PEHNSYS PLEA,
Brief Prepared By Mr.. ]. B.
Vredenburg for the
Equal Taxation
Commission.
INEQUALITIES IN REAL ESTATE
Levy Per Acre on Railroad
Lands Said to Be Un-
justly High.
WHAT PRIVATE CITIZENS PAY
How the Surface of the County Is
Apportioned State Reports
Cited.

Mr.. James vredenburgh has forward
ed to the Equal Taxation Commission
his brief as counsel for the Pennsyl-
vania Railroad Company. The general
propositions with which it opens and
that portion referring to the real estate
owned by railroads in this city is as
foIlows;-
No fact has been proved before this
Commission showing that railroad prop
erty does not pay its just proportion OF
all taxes.
That the rate is higher in Jersey City
and some other municipalities than the
rate fixed on second class railroad prop
erty by the statute of 1884, is no evidence
that the railroads do not pay their just
proportion.
The rate is determined by the valua-
tion, and the proportion of ratables list
ed Each local assessor has standard
of his own as to value.
The valuation of railroad property by
the State Board of Assessors is made
upon theory of high valuation, and
the listing is far more thorough than
The fact is undisputed that the State
Assessors find and list all the property
of railroad companies, both real and
personal and at its fullSvalue.
1t is also undisDuted that the real
property of other corporations and indi-
yiduals is assessed by local assessors at
some percentage of its true value, and
that a small proportion of the personal
estate is assessed, and that at percent
age of its true value.
Some idea with what fhoroughnes5 the
State Board did the work of assessing
may be Obtained from their report for
the year 1884, pages IL
1t will be seen that coal boxes at $40
apiece; rope store-houses at SIS apiece; oil
houses at S25 apiece; watch houses at $50
apiece; weigher's Office at SIS, and so on
up to a gram elevator at s55o.e0O are all
assessed as real estate and added to the
assessed value Of the land
As TO the theory of valuation upon
which all, railroad property is assessed,
on page 43 of the tax report of the State
Board of Assessors for the year 1884,
that Board says
That all the railroad property has been
assessed IN accordance with the provis-
ion OF the law at full value, while the
universal custom of local assessors in
taxing districts IS to value for taxation
at percentage of true value, ranging
all the way from forty TO eighty per
cent"
In the report of the State Board of AS
SCISSORS for the year 1894, they say:-.'It
can be proven by facts and figures be-
yond any question, that the railroad cor
porations of the State of Nav Jersey
are paying today more taxes in proportion
10 their oWnings than are the individual
taxpayers of the State.''
This ths1 is the theo.y of the assessment
OF railroad propertys ana the method ny
sessed this property in 1881. They con
tlnue 10 ass ass al .b.s railroad property
in the same manner
Times Rave changed. Hard times has e
succeeded Drosp sraus times. Very many
railroads are in the hands of receivers.
The value of railroad property has de-
preciated, but the valuation of railroad
property fixed in prosperous times have
been each year increased by the State
Board for purposes of taxation.
In 1884 it cost thirty cents to bring a
buShel of grain from Chicago to New
York by rail. In 1895 it COS. II cents to
n bring such bushel.
Troa In 1884 the freight rates average two
avetfnts ton a mile.
virgf 896, the Chesapeake & Ohio Railroad
srlynoves one ton of coal four miles for
one cent
Can freight decrease if taxes increasee
So assessed, railroad property is taxed
81, ,5l5. 900. The collection is substantially
complete. Every dollar is paid by the
companies on the day it is due.
: Nothing is in arrear. No amount IS
uncollected.
The method by which other property in
the State is assessed, it Is rot necessary
to dwell long upon.
It has been continually admitted before
this Board that the real property is as
sessed at a percentage of its value.
The State Board of Taxation report for
1885, page e6, prints letter of George
w. Jessup to the Board there printed, in
which he says
''Frank Stevens, r. H. spengeman. F.
Wood, all real estate agents of Jersey
City, and Mr. CTonan, one of the asses
sors, say that Jersey City is assessed at
so per cent. Arthur Divine, Samuel w.
& Deyor, and John M Burnett of New
ark, say they are assessed about 60 per
cent. on improved property, and 30 IL. TO
30 per cent on unimproved property. The
Mayor of each of these cities say the
same.
B. M g. R. Ogden and P. J.,& W. H.
Ryan OF Elizabeth, say that they are
assessed at 33 1-l3 to so per cent N. E.
Mead Jr., & Co.. of Railway say they
are assessed at 40 to 60 per cent.
3. NJ Phillips Fell & Darrah j. B.
Van Cleye and the Board of Assessors
Of Trenton, say that they are assessed
at SO per cent. and have never been
asked by the State Board to increase
their assessment. not only have the
say-so of these parties, but the location,
the selling price and the assessments Of
number of properties in each city men
toned
And ON page 80 of the same report
they print another letter, in which the
writer, a local assessor, says
Personal property practically es-
capes taxation. State legislation con-
tinualy tends towards exempting the ac-
ninety-five per cent. Of wealth invested
by residents In mortgages, bonds and
stock, within and without the State, f
exempt either under our laws or by re.
moval to another State.
Local Example-The aggregate per.
sonal property OF a few of the permanen,
citizens OF this district is estimated al
from four to five millions of dollars. and
majority Of the securities of the North.
ern Railroad Company is owned here
The total assessment valuation of per.
senal property In this district is $4,000
Or say two per cent
Real estate. therefore, it must be ad.
mltted. is assessed for taxes by loca
assessors AT not TO exceed 60 per cent o.
It's value. and in many cases much less.
Personal property almost entirely es-
,aDeS taxation. and n1Ybarp is acseucaf