The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1898-01-14
TAXATION REFORM
Very Elaborate Plans for
New Legislation This
Session.
SENATOR REED TO SUPPORT IT
Six Bills Framed by the State
Bsard-Right of Removal of
Local Assessors.
SENATOR REED TO SUPPORT IT
Especial to ..rhe Jersey city News."l

postum during the session OF the Lests
lature which has just begun. There VII
be a delightful variety of tax measures
before the lawmakers from now until th'
ending of the session, and every phas'
of the vexatious subject of taxation vii
be very generally shaken up.
The legislation proposed will not b'
enacted without a series of healthy dis
cussions on the floor of the Legislature
and in the committee rooms. A majority
of these measures emanate from tn'
State Board of Taxation and repre-
sent the quintessence OF tax reform, al
it is popular with that board, which Is
considered d very competent pooy o
public servants. Some other measures
will come from other sources, one OF
them from Senator Charles Reed. O
Somerset. The legislation to be consld,
cred this session bearing ON the supJec'
A bill to give one county the right tc
ask for a review of the assessment or any
other county when there is good cause
altogether proper. This will be for tbs
purpose of securing an increase OF
ratables in counties that are getting more
money for school purposes than they
raise.
A bill to remove from office such as
SCISSORS who 10 not do their duty IN as
sessing property at its full vaIae. -.
A bill fixing a uniform time Tor une
making and completing of assessments
throughout the State.
A bill providing for payment of interest
on assessment when the assessment Is
being reviewed by the State Board OF
Taxation.
A bill requiring a stock to be as
sessed by the assessor of the district IN
which the bank is located.
A bid defining the property tnat rs
exempt and that which is not. rms aet
will make lodge property. certain KINGS
of hospitals and public institutions ana
cemeteries not connected with churches'
and the property of firemen and militia
men subject to taxation.
Senator Charles A. Reed OF SomerSel
county will open the question of leglsla-
ton for the schools by the introduction
of a bill which will increase the powers
of the State Tax Commission. Senator
Reed brings a grievance from his
county, for it is one of the few counties
that is obliged to raise more than II needs
for school purposes. The people OF oonler-
set fail TO see why it is THAI a county,
mostly agricultural. with little or no
wealthy residents ompare to the sur
rounding counties. must help to pay Tor
the schools of Ocean county, Wnefe the
milaionaires and the multi-milliona1re
play midwinter golf and build their
luxurious snuggeries among the odorlfer-
Gus pines.
The bill that is intended to strike at
the root of the evil is that which gives
to the State Board of Taxation the right
to remove an assessor for cause and APP
point his successor. The removal OF the
assessor from office does not relieve the
assessor from criminal n civil action.
The bill provides that the State Board
If Taxation shall have power to remove
from Office any assessor for one or more
offenses, which are designated with. great
particularly in the act. The main Of
Tense will be not assessing according 10
the constitutional requirement OF full
value. One section of the bill reads !.
1.-THE willful assessment of property at
a valuation other than its T value
with intent to subject the property TO
more or less than its lawful share OF
taxation.
.aThe willful omission to list or assess
for taxation any property which it is his
duty so to list and assess with intent
to permit the property to a taxa
The other offenses consist in willful
refusal to submit his tax duplicate for
inspection at the annual meeting OF the
County Board of Assessors or to the
State Board of Taxation, the willful MAX
ing of a false affidavit which he is re-
quired to make to the County Board OF
Assessors and to the State Board of
Taxation. These %offenses are all compile
mentary n one involves the other, but
they are enumerated separately so as to
give ample material for a prosecution.
The proceedings to remove an assessor
charged with violations are then defined
The State Board of Taxation can when
it suspects the methods of an assessor
are not right appoint some persons to
gather the necessary information. The
charges are investigated at a regular
hearing, witnesses are called and exam.
lIl6u dIlu Ddlu u Vi LII VI
the State Board. If proYen guilty the
assessor is removed and the fact certified
to the Governor, who will name his sue
cessor for the ~unexpired term. The as
SCISSOR removed, he is disqualified from
holding the same office for three years,
and is subject to criminal n civil ac-
ton as the people Of his district see Mt.
will make a new classification of-property
that will be exempt, and this will compre-
bend the taxing of cemeteries that are
1890 49, f4- ,11a6f H g h.
taxing of certain institutions that are OPP
Grated by individuals and corporations
more for revenue than glory, also the
property of firemen and militiamen. The
bill that will be introduced which will es-
tabliSh the property that will be taxable
and exempt will provide as follows
That a tax not exceeding 81 shall be
assessed upon every male inhabitant of
this State of tw~enty-One years of age and
upward.
That all real and personal estates with
in this State whether owned by individu-
ais. corporations or boards, shall be taxed
according to the true value thereof, on
the day in each yea when by law the
assessment is to
The term real estate" as used in the
laws of this State, shall include and
mean all lands and buildings and fix
lures therein and thereon, and appur-
.enances thereto, all water power there
on; all wharfage, all dry docks, ferry
slips, ferries. mines, quarries, clay and
mari beds, fisheries. oyster beds and ALI
nipe lines of whatsoever material.
The term personal estate" as used in
the tax laws of this State shall include
all not included in the term real estate"
The following property shall be nom
taxable:EFirst, the property of the United
States and the State of New Jersey; sec
ond, the property of the respective coun-
ties. cities, towns, Townships, boroughs
and other municipalities of this State
when used for public purpose and not
otherwise; third, all buildings, actually and
exclusively used for colleges. academies,
schools where no charge is made
for tuition, public libraries and buildings
used for religious worship, or for char
table purposes, and the ground where
on the same are situated, the furniture
thereof, the personal property used there
in. provided that 20 building so used
which NAV be rented for such purpose
and rent received therefor by the owner
shall be exempted; fourth, cemeteries
and g~ravyards. but this exemption shall
not apply to lands or lots owned or held
for burial purposes or to the stock of
corporations organized for the purpose
of dealing in such lots or lands.
There Will also be q bill introduced
will nave the effect of shutting off
a large number of unreasonable appeals,
made to the State Board of Taxation foI
no other purpose than to delay the pay-
rent of taxes hereafter when tax bills
Board of Taxation for review, in
ferest must be paid on the total amount
an the day that the appeal is made I'M
the bill is settled with the Tax CoEec-
tor.
sfock TO be assessed in the township or
ward wherein said bank is located. 1t
shall he the duty of each bank to return
and pay to the taxing district the amount
OF tax assessed to each Of the stociShol-