New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1897-03-13
EQUAL TAXATION ~ NEW-JERSEY.

Another OF the numerous chapters in the his
tory Of taxation fights in New -Jersey Is about to
close by the passage OF a law that Will give to
municipalities all the revenue now derived from
the tax on what is legally known second
class railroad property.
The method of taxing railroad property in New
Jersey has been matter Of controversy ever
since such corporations came into existence. In
1854 general law passed. largely through
the efforts of Senator Griggs. now Governor; that
law, with It's revisions and amendments. has
been in operation since. and under 1t all property
used for railroad and canal purposes is divided
into four classes and the taxes levied thereon by
the State Board Of Assessors as follows:
First-The main stem OF railroads. which in
cudes the roadbed not exceeding one hundred feet
in width. It's rails and sleepers and depot build
!ngs used for passengers connected Herewith. and
the waterway or canals; winch Includes the
towing path and "berme bank: this is usually dcs
Second-Ali other real estate used for railroad or
canal purposes in each taxing district other than
" designated as 'sccond-class property
Thrd---Tangble personal property OF each railroad
and each cana company
Fourth-Franchises
On all these classes of property the corpora
lions owning 1t compelled to pay to the State
a tax at the rate OF one-half of ! per cent
and the revenue derived Is devoted ex-
clusvely to State purposes. In 1895 this tax
amounted to 81. 103, J29 II, and this, with the
money from the taxes on miscellaneous corpora
lions. paid the whole expenses OF the State gov
eminent. thus rendering unnecessary direct tax
on individuals for State purposes. Besides that
general tax OF one-half Of | per cent the cor
porations are required to pay for local purposes
a tax on "second-class' property not exceeding
per cent.
For years Hudson County has been protesting
against this system of taxation as being unfair
| to IT. Appeal after appeal was made to the Leg
| islature In the days when IL was under Demo-
cratic control. but they were thrown aside con-
temptuously. Last year. however a Republican
Legislature decided that the question was worthy
| OF careful and deliberate attention. and II au-
thorized Governor Griggs TO appoint commits
! sion TO investigate.
The Governor named Attorney General John
| p Stockton. A. NJ Reynolds. James F. Rushing.
| William II. Vredenburgh and Charles c. Black
! three Democrats and two Republicans. and they
spent months in collecting testimony and hear
| ing arguments Before this Commission the rep
resentatives Of Jersey City made out plausible
! case for the taxation Of second class property
at local rates for local purposes exclusively To
| do this would mean a different tax in each
/ municipality as the rates vary greatly. For in
stance as the Commission points out. lin 1897
they varied from 81 90. the lowest. in Greenwich
/ Township. Warren County. to $50 13. the high
est In Clffside Park. Bergen County per 81 .OOO
"of valuation. In those taxing districts where
! "the largest amount Of property IL located, such
las the city OF Newark. the tax rate was 81 %:
in Jersey City. 81 rs; Paterson. 81 90: Camden
81 so; Trenton. So; New-Brunswick. 50 90: ElIz-
''abeth. 50 9S on 800 OF valuation OF ratables."
On behalf Of the railroad companies 1t was as
serted that they were actually paying a. much
as individuals and other corporations: tho CON-