The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1899-09-14
TAX BOARDS POWER
Supreme Court Holds That
1t May Consider Appeals
From Assessors.

Especial to 1.-THE Jersey City News.
TRENTON, Sept. IA. 1SS9.-Owing to the
fact that there had been no racing upon
the track Of the New Jersey Jockey
Club at Elizabeth for some years, the
State laws forbidding it. the club last
year requested the State Board of Iaxa-
ton to reduce the assessment from SoV,-
600 to $4,000 and the application was
granted. The city of Elizabeth then APP
pealed to the Supreme Court and the case
was argued in February last, before JUS
ices Depue. Van Syckel and Gummere.
A decision has just been handed down
sustaining the State board, in which the
court says
The determination of the State Board
of Taxation. on the appeal of a taxpayer
from an assessment of taxes against his
property. can only be set aside for error
Of law. In determining whether such err
ror exists, this court will consider oniy
those facts which were before the board
as the foundation of its decision, ana
this consideration will be limited to as
certaining whether there was legal EVIL
dence before that body upon which lis
finding may be supported.
The decision is written by Judge Gum
mere, and declares that the principal
ground upon which the action of the
State Board is attacked is that its right
to review the action of the city assessors
exists only after the taxpayer has ex-
hausted such remedies against an illegal
or excessive assessment as are afforded
by the city charter. The Court. however,
holds that under the statute creating the
State Board an aggrieved taxpayer may
apply to the local board. or directly to
the State Board, as he may elect. The
Court says further, however, that that
question need not be applied in the case
under consideration, as the Jockey Club
did make an appeal to the local board,
claiming a reduction of assessment on the
ground that the anti-gambllng amend
ment to the State Constitution had de-
preeiated the value of its property and
that. as the local board had taken no
action, the club had appealed to the State
Board. Under the circumstances, there
fore, the power of the State Board was
too clear for argument.
The opinion says further that under
the act creating the State Board of Tax
alton, it's decisions upon disputed ques-
ton of act are final and conclusive
and all the courts can consider in such
appeals as the one brought before it is
whether there is any error of law in the
case. On this point Judge Gummere
says
In determining that question, the only
facts which are pertinent are those
which were before the State Board and
upon which its decision is based. And
even those facts will be considered only
SO far as may be necessary to determine
whether there was legal evidence before
the board upon which its finding may be
| supposed. If there was such evidence,
| then the determination of the board can
/ not be disturbed, even though the evil
| dence would not have led us to the same
| conclusion. The facts which were sub
mitted to the State Board, and which are
| the basis of it's decision, a not been
brought before their court, and, in their
| absence, we cannot say that they do not
| afford a legal support to that decision.
The determination of the State Board
| of Taxation, reducing the valuation of
the property of the defendants, will be
armed with costs against the prosecu-
tors.