The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1896-12-17
EQUAL TAXATION.
Continued from first page.l

IN a strict sense this Is true. In Col0nia
days the Crown, by the Dongan Chartel
Qs8p; gave 10 the city Of New York ths
lands under water surrounding the city
this was a princely gift and is the source
OF great revenue to that city, contributing
largely to It's low tax rate. Had such 3
wisely conserved, we would not now BIZ
nghting for equal taxation and struggling
for corporate existence, The Stale 81
New Jersey Ut is possibly too late TO say
1.-THE Of its value 10 the great railroad
corporation, In part through private acts
UNDER the guise of promoting enterprise
partly through the Riparian Commits
SION, with little respect or care for oui
people and has appropriated the proceeds
Ior the benefit of the whole State. II
this date the State has received from thu
sale and lease of riparian lands the sum
o. sSisls'Ooo Of this amount; Hudson. the
SMALLEST county in the State, has con.
friputed 50, $50, 900, or about seven-tenths
and Jersey alone the sum Of 1890. 900.
but IN another sense the assertion OF
ne railroad counsel is true, While these
lands belonged to the State, although
within the territorial limits Of the CITY
they were exempt from local taxation,
PIT the moment they were sold they lost
THIS exemption and came under the scope
q general laws. b First National Bank
MISSION held their sessions, was built on
made land, reclaimed from the river: Sd
are. many other blocks in Jersey City.
Win = force might they claim ex-
emptlon by. former owners.
We shall not discuss the question Of the
exemption from local taxation claimed
Ior the Harsimus and other grants BIZ
counsel; they were fully answered al the
time by the Attorney General
The State could not in fairness impose
sucn condition. As well might 1t sell the
STATE House grounds for building hts
ana agree that Trenton should never tax
The State has, in a measure aenr;vaa
us Of these lands; ii would. BE addt9a
insult g injury to deprive us of their
e 1854, after an agitation Of some years
having It's main impetus from this civ
an intelligent efforf was made 10 sn,ys
property iaifioau
The act vas a step in the right direc-
en-; Gnaer It's provisions the State Board
OF assessors were required to ascertain
separately as to each railroad.
Inc length and value of the main
stem, 81 not exceeding one hundred fees
p wasa rs ralls and sieepers. and depots
usSI Ior passengers connected Herewith
@ish1s Is generally known as first class
or main stem property.
- Inc value of all other real estate
useI Tor railroad purposes.
,CIh1s is generally known al saoona
class property ~
so 81; The value Of all its tangible per-
SStld1 property.
IN: The value Of its franchise.
.4Gpon the total value Of fhAsa forr
items an annual tax Of one-half of one
pgr cent. was levied for State purposes,
wnue on the second class property an al.
ditlonaI tax at the local rate Of NOT
eSceedlng one per cent. was levied for
the use of the taxing district wherein
the r railroa aas AND lapes canal ! soneaBi this "a ae i
70 the State of New Jersey in 1SS5.ETo
the State ss55 zsS. 76, and to the m,nici.
Il. will be seen that the rate az one-
naiI per cent; on the main, stem. tan
gginie personal property and franchises
Ioll4Msq the old STANDARD. fixed BY the
Legislature IN many of the charters Of
anese Companies and also In the previous
The tax on second class property was
cause It was believed at the time that
such was about the average. rate Of taxa-
lion the State. No inyestiga-
throughout the State. taxation
AN order to settle that, point Mr.. Har-
he reports Of the various taxing dis
tricts IN the State as made to the State
Gomptroiler-in 1884 and 1885, and finds
1884 was l.76. See Exhibit aU.a pages
f9I itself how this accurate result was
each one hundred dollars Of taxable val
uation throughout the State. 1t. thus an
pears that through lack Of information
IN 1884 the Legislature fixed the rate on
tie mistake ID percentage has cost the
taxing districts Of the State about S91.-
ooS Tb per a year s. fo 1ss the past twelve years
the appointment Of a State Board Of AS
SCISSORS, who instituted and carried
throagh To- completion q thorough as
erty, OF the railroad. We believe thai this
work can only be performed properly by
such q State Board, considering each
a & contiha a. ae e e 81 s vs.; ahe Is tSsit ask rak
spect; but we insist that the rates Of
taxatiqn and the method Of the distribu-
ton od the tax in the act OF 1884 are
". lay down two broad propositions
which We propose to demonstrate hath
.la1 That the railroads. do not bear their
share of the burdens OF taxation in New
,.1bl That, the railroad tax is not fairly
After the Court Of Errors and Appeals
Of this State had passed upon the con-
stitutionalitY Of the act Of 1884, the rail-
roads still ltigated the assessments made
by the State Board on the ground that
their property was more heavily taxed
than that Of individuals. A great mass
each tract Of Land belonging to the rail-.
perts and compared with the values Of
the State Board in fixing the value Of the
land IN the main stem and of the fran
chises was subjected to minute
tion and comparison; the whole question
was argued by distinguished counsel, and
finally the Courts decided that under the
Act of 1884 a greater tax had not been
imposed upon the property of the rail-
roads than upon that Of other persons.
Railroad and canal property being pc
culiar property. which cannot, in jus
tice to the owner, be valued In the same
way as other property OF a like nature,
the legislature was bound to provide a
ope method OF valuing 1t Justly for
the purposes OF taxation. Such method
provided for the purpose by the act-a
State Board of Assessors-is appropriate.
and such az Is necessary In view of the
peculiar character of, the property. If.
by the method adopted. the companies are
required to bear no more than their just
snasf f have sae n saFe eroun 81 t & eomDla shsy
Whether the tax which they pay IS ap.
propriated ito State purposes alone, or
to State mi county and municipal pur-
poses, Is a matter which does not ON
eern them. All taxes, whether levied for
State, county OF municipal purposes, the
STATE taxss5,they can b imposed BY no
The State a~ppropriates the proceeds to
what purposes It sees nh but. however
the proceeds may be appropriated, every
tax is a State tax. Camden and Ambov
r. r. VS.. Commissioners of Appeals, 5
Barr. g; STATE Camden and E~urIingsogn
yreeland vs.. Jersey City, IA vroom, 1875
IF the Legislative provision for the
OF the property OF railroad and
canal companies Is not In contravention