The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1896-06-11
AGAINST The CITY.
State Tax Boards Important
Decision in the Matter
of Appeals.
CONFLICT OF STATUTES
The Commissioners Active Year
Newark Alone Fails to Utilize
the Law.
A CONFLICT OF STATUTES

'The State Board of Taxation has re-
GENTLY made a decision which will ma
feriaily effect Jersey City and be the
means of taking a considerable amount
of money from her treasury. 1t has de-
cided that it has the power to review all
the assessments and taxes during the
years of its existence. This decision
was brought about by a case which
Charles Hartshorne of this city recent
~ had before the Board. He appeared
for a property owner whose taxes had
been running for a number of years.
Corporation Counsel Blair objected to the
consideration of the case by the Board
on the ground that the Board had no
jurisdiction, as by a law approved March
~, 1895, providing that all appeals to the
State Board of Taxation shall be filed
with said State Board of Taxation on or
before the first day of April next fol-
lowing the assessment or levy of taxes
appealed from. they had jurisdiction Of
such cases only as came before it within
one year after the tax had been levied.
Mr.. Hartshorne contended that the
law could not be retroactive, and there
fore applied only to such cases as arose
after the passage of the act, leaving the
Board at liberty still, under its origi-
utN4 RQWSISt ~ dCt- III S4O1C WV
were created prior to the passage of
the act quoted by Mr.. Blair. On March
Is of the same year another law was
approved apparently without the knowl-
edge of the previous law, which gave
the same power tor review made within
one year before the filing Of the COM
plant.
Judge Blair claimed that the the two
acts conhicted, but that in both cases
The Board could only go back one year.
Mr.. Hartshorne commended that the law
applied only to cases, which arose after
sthe passage of the act and that the right
of appeal which existed before the pas
a of the act stood. h Board took
that view of the case. Mr.. Blair's idea
was thai the appeal should be taken
wit1in the year, and not let 1t run fer
-four or i've years and thus deprive the
city of the interest on the taxes.
This decision will have a great interest
for property owners of Newark vino do
not seemyso be aware of the existence of
the State Board or the purpose for which
it was created. Within the hve years
or so of the Boards existence the as
sessed valuations of Newark have been
considerably raised. Nevertheless not
an appeal has been made by either cor
poration or Individual from local assess
ments. Indeed, but one appellant from
all Essex county, and that from West
Orange, has appeared before the Board.
This is singular in view of the fast
that in other. parts of the State advan-
tage has been taken to a considerable ex-
tent OF the right of appeal to the State
Board In this city alone the Board
has passed assessments amounting to
over $1,000, 900. From every county in the
State4 from every city except Newark,
and from many towns and villages notices
have been received from tax payers who
are dissatisfied win the levies made upon
them
this year than ever before. An impress
sion --eya.: that the Office J IL sinecure,
and that. the Commissioners get $1,000 a
year for doing practically nothing. But
such Will1not appear to be the case when
the matter is 0 at closely. The
Board have decided to meet three days a |
week all the. year around. 1t is supposed
that they sit in Trenton, but instead Of
doing so, they go 10 those places from
which appeals are made. All expenses are
for expenses having been made by the
State.
The ~spractice, of the Board is to isit
IN turn, the various cities and towns from
hear the appeals in the public hall, city
or hall, ass the case may be. After the
hearing they view the property, and then
render a decision as to whether the as
essmen appealed from is too large or
not.
GLOWING this practice they have keen
IN session In this city, Trenton, Haeken-
sack. and other places. In a week or
City. and after that at Asbury Park and
various either places, |