The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1896-12-04
STAB IN THE BACK
Joseph A. Dears State Board
Of Trade Gang Against
Equal Taxation.
RAILROAD INSPIRED REPORT
Bill TO Levy a Poll Tax on the
Poor But the Rich Corpor.
ations to Be Let Go.
RAILROAD INSPIRED REPORT

SpecSn7 to the Jcrsep CITY NcteS
TRENTON. Dec. 4, l8s6.-The Executive
Committee of the convention composed of
delegates from the Boards OF Trade of the
cities of New Jersey, met in the Hotel
Windsor last evening. There were pres
ent the chairman, Hugh II. Hamill, and
Messrs. Henry G. Moore. George w. Jes-
up. Walter Wood, Franklin Dye, H. F.
Baker and ex-senator Martin.
Chairman Jessup, of the subcommittee
on equalization of taxation, presented his
report. which has already been printed.
H. f. Baker, of the subcommittee on
poll tax. presented q partial report, 1t
was in the shape Of a bill entitled "A sup
plement to an act entitled An act to re-
gulate elections approved April IS, 1876"
1t provides that no one shall vote who
has not paid his poll tax. Amy voter may
be challenged, when he must produce his
receipt or make oath that payment has
been made. 1t is made a nhsdemeanor,
punishable by a maximum fine of $50 or
minimum imprisonment of thirty days, to
vote after being challenged without nav
ing paid, or If election officers receive a
vote knowing that the voter has not paid
his poll tax, or If they refuse to require
proof of payment when a voter has been
challenged, and accept a vote without
proof when challenged.
It makes the poll tax payable to the
Collector, or to such officer of the Board
of Registration and Elections as may be
designated, at the time of registration.
The receipt for poll tax must contain the
name of the person paying, and no tax
receipt may be issued in blank. No name
Is to go Upon the registry list until the
poll tax is paid.
H. C.. Moore, chairman of the Commit
tee on Railroad Taxation, made the fol-
lowing report
We find, upon investigation, that the
assessment of the railroads by the State
Board of Assessors is made up about as
follows
First-In computing the assessment on
the main stem, the market value of the
land one hundred feet in width is multi
piled by two or three. To this Is added
the value of the graduation and bridges
also the track and passenger depots, and
to this total the value of the franchise Is
added.
The process by which the value of the
franchise Is ascertained we ind in the
decision Of Chief Justice Beasley in the
State Board report for 1886.
First. The market value OF the stock
from his is deducted the total as
sessed value of all classes of the prop
erty assessed by the State Board; sixty
per cent. of the difference the Board es-
and his sum is added to the assessment
of the railroad. For instance, If the mar
ket value of the stock and debts of a
railroad mpa Is s4o,Ooo,eoO, ana the as
erty of the first, second and third classes
amounts to $20.000,000, sixty per cent. Of
the difference would be considered the
value of the franchise, namely, 1900, 600,
n this sum would be added to the as
sessed value of the main STEM
On this entire OVERWHELMINGLY, the
main stem and franchise-the State re-
ceives cne-half of one per cent.
1t Is thus apparent that the State
Board arrives at as near the full valua-
ton of d property as 1t possibly can, the
its market value, and all the improve
meuts, such as grading, track and pas
senger depots, are assessed at full value.
property outside Of the main stem, used
for railroad or canal purposes as
sessed as follows
FIRST. The market value of the land is
assessed, together with h value of the
graduation, If any track, freight stations.
n all structures, except passenger de-
pots, which are included in the first
class.
on this assessment the State received
one-haif per cent and the taxing district
one per cent.
The third class of property which is as
sessed is all tangible and personal prop
erty, upon which the State receives one-
half of one per cent. This includes roll
ing stock. floating equipment. tools, ma
terial and furniture.
Each year the railroads are compelled
to make sworn reports of all additional
buildings, tracks and personal property
of all kinds which have been added to
their property during the year, or sub
fractions which ave been made.
AS a committee appointed for the pur-
pose of inquiring into equal taxation of
roads are bearing a Fair share of tax for
the support of the State and the various
municipalities through which they pass.
There does not seem to be SO much
fault with the system of the assessment,
or the payment of the taxes as that aris-
Ing from the distribution OF the amount
paid The assessments are full value;
the franchise is assessed. sworn state
the property, no matter how trivial, dur
ing each and every year.
Your committee, therefore, recommends
that as the assessment and taxation of
able, that no steps shall be taken to
change the plan of assessment of these
properties until the questions as to valua-
tions of real estate and personal property
throughout the State be rectified.
Every cent of tax which is assessed
against a railroad company is paid with
out one cent of cost to the State, and
there is scarcely ever a delinquent; while
In the combined municipalities of our
State thousands upon thousands of dollars
are assessed for real estate, personal pro-
perty and poll taxes, but are not collected
The railroad companies do not receive
any exemption by reason of service rem
dered to the State. as individuals do.
1t seems. therefore. unwise, in the judg-
ment of your committee, that any fresh
burden should be laid upon the railroad
properties of the State until all equitable
efforts have been exhausted in every d.
,rection toward equal assessment of pro-
~perty-all classes Should have their just
share. The railroads should not be called
upon to pay for the delinquencies of pri-
vate individuals
Respectfully submitted,
GEORGE r. GRAY,
WALTER WOOD,
HENRY MOORE, Chairman.
All of the reports were received. A
meeting of the convention will be held in
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