The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1899-10-05
TAXATION TALK.
Mr.. George T. Bouton's Ad-
dress Before the Ameri-
can Society For NUM-
cipal improvement.
THE ASSESSMENT PROBLEM
Benefits Rea Estate the Gen
eral Basis OF All Levies
For Improvements.
THE ASSESSMENT PROBLEM
Especial to .The Jersey city News."I

E@U NAS - SE%2S - 6&FV tA
ing and instructive address on municipal
assessments. Others from Jersey City at
the meeting were Commissioners Nolan.
Van Keuren. Mr.. Bouton. on rising. was
warmly a~pplauded by the delegates. His
address was as follows
"As a member Of the Committee on
Taxation and Assessment, an honor which
has been accorded me by our President,
/ will beg the indulgence of the mem
bers Of this society for a few minutes.
while / glance over a portion OF the sub
ject indicated. For the reason that I
am thrown in almost daily contact with
the subject of municipal assessment, and
am therefore the more familiar with 1t,
/ would, with the permission OF the Presi-
dent and your acquiescence, confne my
remarks to that particular problem of
government-for 1t is oftentimes q prob
lem indeed.
I'VE win doubtless agree that as an
abstract proposition, all assessments for
public Improvement should IN law and
equity be based on the benefits accruing
to real estate by reason Of the making Of
a certain Improvement, the cost of which
Improvement should be pro-rated on the
several properties benefited, and to the
extent Of such benefit; but as public Inn
provements (and 1 refer to paving and
sewer work. cost the same, whether the
properties benefited are worth one hun
dred or one thousand dollars per city
lot. the more valuable property would
probably be benefited to the full extent
Of a pro rata of the entire cost, while to
assess the less valuable property would
oftentimes resolve itself into a practical
confiscation.
svrhe law which governs our city pre-
ciudes the making of an assessment be-
yond the actual benefit derived. and
thus at times the city is compelled to as
sumo a share of cost, because the maxi
ing Of the Improvement petitioned for
appeals to the governing body as OF sufH-
cient general benefit to warrant the ex-
pendlture; but experience has taught us
that the greatest care sould be observed
in the exercise Of this p~rerogative as in
creasing demands for partial exemption
are strengthened with each concession.
II nave heard individuals argue for the
favorable consideration Of a petition for
an improvement, the benefits of which
would be largely local, and the asking of
WHICH W01tQ lGsuit IL AAt (tAJ ?
quite fifty per cent. Of the cost. the petit
TONERS admitting that the Improvement
was not worth It's cost, but contending
that the balm of increased valuation
which time might produce would eventu-
ally offset the outlay. I have heard in
diyiduaIs s~trenuously insist on the max
ing of certain Improvements for the rea-
son that their communities would be
A ~ n n M
provements had been completed and the
assessments levied therefor, have listen
ed to equally strenuous arguments from
the same gentlemen in an effort to con-
vince the authorities that the benefits de-
rived were largely general and that the
city at large should assume the whole or
greater part Of the cost.
Ceases have come to my knowledge
where petitions comprehended improve
ments in localities not only very sparsely
settled, but where the property was OF
such little monetary value as to be prac-
tfcally worthless, where the pro rate OF
the cost OF improvement would be about
four fold In excess of the value OF the
property and where any accruing benefit
to the city would be so greatly remote
and prospective that even a superficial ex-
animation Of the case would warrant a
conclusion that the interested property
owners desired to gamble at the city's
expense n with the city's resources. II
the Improvement produced exceptional
results their gamble would be successful;
contrariwise, their stake was a baga-
telle.
TT is safe to conclude that occasionally
all municipal governments have some
what similar experiences. but incidents
such as these should not have g deter
ring effect in the exercising of a fairly
liberal public policy toward property
owners. Every improvement contem-
plated, not only benefits the private own
er, but adds just SO much to the better
ment of the city as a city, and the aues-
ton resolves itself into this:-Under what
circumstances and to what extent should
the city extend financial aid?
while 1t is obvious that no i%nfiexible
rule can be established by the officers
of a city government, In establishing a
maximum percentage of cost to be borne
Fby the city at large, 1t is likewise obvious
that In the removal of eyesores, in the
correction of evils which for a long time
have asserted themselves. and in the
doing of a work which is part of and
EE8 Z q H4ACl& CA49 IL HO4AA
be impossible of accomplishment without
municipal aid. a greater ratio OF liberaiity
should be extended.
U to the year 1885, the improvement
laws of the city of Jersey City were
cumbersome and the expense incident to
the making OF an improvement was con-
natural result being that comparatively
few improvements were petitioned for.
With the securing OF new and more liberal
laws. an appreciable reduction In the ex-
penses heretofore incident, and the pur-
suance of a more liberal policy toward
property owners, more has been accom-
plished in our city during the past five
years than Is the sum total of the show
Ing Tor the twenty years preceding, while
the percentage OF aymen for assess
ments levied has kept pace with our ex-
pectations. Not one per cent. OF the
property owners assessed have complained
OF unequal or excessive assessment and
as the result Of the policy established, the
city has been vastly improved and beau
titled: her ratables appreciably increased,
and her ability to hold her own with
the advanced and advancing cities OF
America rendered indisputabie.
"A liberal policy, however, cannot be
successfully maintained without the exer-
else of great care, exceeding watchful-
ness and sound Judgment. Officials must
be deaf to every claim for partial exemp-
ton where the city does not receive an
offsetting compensation; blind to every
insistment for special favor in which
there Is nothing Of benefit for the muni-
cipahty; resistant to every demand for