The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1898-02-08

TAXES AND DObGES
Hearing on the State Com
mission Bills Before a
committed of the
Senate.
DISTRICTS CHEAT EACH OTHER
Mr.. Black and Carl Lenlz on Ex-
istsng Eyils-Newark, OF
Course, opposes Reform.
DISTRICTS CHEAT EACH OTHER
Especial 10 ..Tbe Jersey CITY News."l

IRENION, rep. ., IoSo--IHe hst "
the years vintage of hearings was pluck
ed yesterday and the indications are that
the crop will be as good as that of last
year.
The Senate Committee on Revision of
Law gave a hearing yesterday afternoon
on the tax bills which We're introduced
by Senator Vreeland for the State Tax
Commissioners. The members of the COM
mission were present and explained the
bills and the necessity tor such changes
in the tax laws. ihe irst measure taken
up was that providing Tor he abolition
OF the tax exemption now allowed the
| soldiers, nrenlen and mIl1tlamen. MAYOR
Lentz explained that the bill was nitro
duced for the purpose or doing away with
the abuses in the matter OF exemptions.
These abuses. he sad, had crepl into
| the taxing districts all over the State.
The bill did away with the xenption
to iiremen, veterans and mllltlamen and
makes a change with reference TO the
taxation OF cemeteries and schools. Sena-
tor ketalam, the Major SAID, had drawn
| an amendement regarding the exemption
OF school property, providing that all
schools shall be exempt from taxation
| except those carried on Tor private gain.
1t was not the intention that schools
which are dependent upen contributions
or endowments hould be taxed.
With reference to cemeteries the Major
said the bill only taxed such cemeteries
as were conducted for speculative pur-
poses, where an association of men get
together, and sell lots for benefit to them
| they could buy up a large amount of
property and by using ii for cemetery
! urposeS have it exeinpt from taxation.
The bill intended to make such a corpora
ton dXable. but not cemeteries which
are simply carried on for the purpose of
burying the dead.
Regarding the change in the matter-of
firemen'S exemption, Major Lentz referred
m the lHnElrlnT'S ilgf rnHGSapa in which
attention is called to the questionable
constituionality of laws eXempring fire
men and soldiers. He explained that the
Court OF Errors and Appeals have held
that for the purpose of exemption, the
property OF the State might be divided
into uses, but there has been no decision
where property can be divided by per-
sons. In other words it was very ques-
tionable whether property could be ex-
empt because the owner was q fireman
or a soldier. In little towns throughout
the State could be found numerous fire
companies of thirty men or more each,
There is no use whatever for these COM
panies and the men join hem for the
purpose of getting exemptions.
There is a constant increase in the ex-
emptions of firemen, Major Lentz stated.
Fire companies are created all over the
State for the purpose of securing exemp-
tons. The State Firemen's Association
had passed resolutions at their last an
nual convention stating that they were
willing that the exemption of firemen be
aDOIlS1eu IL TIE OtQeT%S NeI1DClOfS were
also abolished.
The same legal objection existed in re-
gard to the exemption of soldiers as in
the case of tiremen. h Government of
the United States and the State of New
Jersey were generous in recognizing the
soldier in the land today, Major Lentz
soldier in the land today, Major LEM
argued, that can find fault with the way
in which he and his are treated by the.
Government. They are rendering no SER
vice now; they are merely citizens of the
country just the same as everybody else,
and should pay their just share of axes.
There had not been a single exception
offered by any soldier to the adoption of
the proposed measure.
1t was also held that the State militia
were not entitled to exemption. Some
years ago the militia received no COM
pensation for their services, but now for
every days service they Sender to the
State they are compensated.
Commissioner Shape of the State Board
of Taxation said that the Boards atten-
ton was called to the necessity for such
an act as the one explained by Major
in exemptions. The exemptions for the
year 1897 had increased over $1.0Oo, GOO from
1886. The total exemptions for 1897
amounted to 1888, 1872, COS, and was made up
as follows:-School property. Sl1, 4S0, 329;
| public property. $2e, 965, $50; church and
! charitable property, $50, 061 1853; cemeteries,
So, 500, 2S6; veterans and wives of veterans,
S., Ala, 34S; firemen, $4,s37. s54; member of
militia, 1878, 595.
Prof. S. A. Farrand of the Newark
| Academy said that there were a number
of gentlemen present representing the
/ schools. and colleges of the State, who
wished to protest against the provision of
the bill to tax all educational institutions.
The amendment, however, that was to be
presented by Senator Ketcham covered
the ground of all the exceptions, and no
objection would be offered to the bill with
the amendment
Commissioner Black of the State Board
of Taxation explained bill No: 43 as a re-
| pealer of the act in 1898 which eXempts
parsonages up to the value of $1,000. The
result of the bill of 1888 was, he said, that
there was not a single parsonage IN the
State valued at over $4,000. They We're
vantage of the act. If the Legislature
thinks that parsonages should be exempt,
it should SO specify, Mr.. Black said, and
! not have the frauds perDetrated as was
at present the case.
Bills "A and As were explained as the
measures to make the taxation of bank
that "a simply called upon the banks to
furnish a list of their stockholders to the
State Board of Taxation SO that the State
Board, acting as a central body could
! send the names of the owners of the bank
| shares to the various taxing districts
throughout the State. AS at present con-
alton in the matter of bank stock. Mr..
Shape explained that 40 was drawn for a
similar purpose to A, and that the
Board would be glad to see either enacted
with law
Mr.. Black spoke at some length on the
next bill. which provides for a uniform
| time all over the State for the assessment
of taxes and for the aymen of taxes,
a uniform time when the taxes shall be-
come a lien upon the property assessed.
He said the greatest difficulty in enforcing
the tax laws of the State at present was
that there was no uniformity of time for
the assessment and paymen of taxes. 1t
was a question that the Legislature should
consider at length. The bill had for it's
| object merely the simplifying the laws
pertaining to the machinery of the taxing
system. 1t does not seek to exempt any
thing that is now taxed, nor tax anything
that is now exempt. Without such a
law it is difficult for the State Board to
so adjust the county tax and the school
tax as to produce uniformity of assess
ment. The Commissioner said that there
were great evils practiced in the various
counties with regard to the assessment
of county and school tax, and it was to
remedy this evil hat the bill was intro
duced. The taxing districts, he said,
cheat each other in the amount of county
tax which they are required to pay.
Philip Lowey, president of the Board of
Tax Commissioners of Newark, claimed
that that city had a perfect taxing sys-
tenn and did not desire the change. He
rvYo nry~o ~ ~--