The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1899-07-20
ExEMP TONS
DON'T GO.
Cities and Towns Must Pay
County Taxes on Full
Values.
LAWYER GRIFFIN'S RULING
Equalization Board Hears the
Law and Puts the Screws
on Local Assessors.
LAWYER GRIFFIN'S RULING

Al Yesterday afternoons meeting u ei
f,ounfv Board for the Equalization Oh
Taxes. the Board passed resolution IT,
fusing to allow the assessors OF tho saA
ious taxing districts TO deduct from eno
value of their ratables exempelonS
claimed by firemen, exempt hremen' Nee-
Grams and members of state militia ei,e
$500 exemption from taxes heretofore a.
lowed. The resolution was passed alter
t;ha reading of a requested opinion lroin
Counselor John Griffin on the sup9eet'
The preamble and resolution read as ioi-
lows
.sWhereas. 1t appears that the assessors
Of the several taxing districts nave oe-
ducted from the value of their rataDies
exemptions claimed by remen' exempt
fremen. veterans and others, under cnap-
fer 32s of the laws of 1888, and the sup
plements thereto, and by members OF the
state militia, veterans and others unoer
the National Guard act as follows;-Jer-
sew CITY {estimated), $225, ,0OOo; Bayonne'
s2ls.5oo; Hoboken. sS55oO; North Bergen.
SIS 900: West HobolSen, ssS1oO; Town Oh
West New York, $4,000; Town OF unlon'
sSs 900. Weehawken (estimated). s17,ooo;
Gutenberg, $50. 700; Kearny, sS9.5Oo Harrl-
son. SIS, 900; total, $1,000, $50; and,
ssWhereas. This Board has been ADVISED
that said exemptions are of doubtful va
liddtv and should not be allowed; and,
.syhereas. This Board has obtained
from the several assessors and others m
formation relative to assessments return
ed to them from all the several taxing
districts in the county and have carefully
examined into all assessments returned
to them by each assessor; and,
stWhereas. For the purpose OF fixing
and adjusting the due proportionate quota
of each taxing district Of the burdens OF
taxation for county purposes and OF
eaualizing all the assessments from the
different taxing districts throughout the
county, it is in the Judgment OF this
Board just and proper TO add to the du-
plicate of ratables returned by each as
SCISSOR the amount Of. sad alleged ex-
ernptfohs in his district;
.sResolvead. That said exemptions be not
allowed. and that the valuation OF all
the property. real and personal, contain
ed in the duplicate of ratables from the
several taxing districts Of this county,
be and the same are hereby increased by
the amounts of exemptions as shown
above"
Counselor Grifin's opinion was as fol-
lows
81 have your resolution passed yester-
day requesting me to furnish you with
an opinion in writing as TO whether your
Board is not entitled to receive from the
different assessors throughout the county
a return of all ratables, including the
veteran act allowances
ssOutside of churches, institutions of
learning. ETC.. where the lands and build
ings are specially exempt from taxation,
exemptions are allowed to veterans of
the war of 1872 and of the war of the re
bellion. as well as certain classes of fire.
men,
Exemptions as to veterans and fire.
men are contained in the laws of 1888, p.
479, and both classes were there placed
on the same footing, and 1t was therein
provided that where an assessment was
levied against the property of such
favored classes an exemption of $500 of
ratables might be obtained upon apply
ing for the exemption pursuant to the
terms of the act.
Section 8. after speaking of the per-
sons, uses this language: Shall be ex-
empt from State, county and municipal
taxation upon real and personal property,
or both, not exceeding the aggregate of
$500. which may be assessed against them
or their property
1T will be perceived from this that the
exemption does not arise until after the
assessment. Section 10, however, of that
act seems to conflict with Section 6.
Section 10 says: THE exemption shall
not be allowed unless application is made
therefor to the assessor before the time
limited by law for completing his assess
ment' But Section says that sufficient
evidence of the right to the exemption.
shall be the production to the collecting
officers of the certificate of honorable dis
charge
''The act of 1890, p. %, amends section
of the last mentioned act by saying
that the veterans and their widows shah
be exempt from State, county and muni-
cipal taxation upon real and personal
property, or both, not exceeding the sum
Of $500 But the method of claiming the
exemption remains the same.
1.-THE exemption is a special privilege
conferred on the persons coming within
the puryiew of the act, and is In deroga-
tion of common rights, and the law must
be construed and the right followed
strictly.
There is nothing in the act which pro-
vides strictly that the property of the
classes shall not be assessed and as the
proportion of the persons entitled to the
exemption are substantially the same in
the different municipalities, 1t would seem
the intention that the property of ali
alike should be assessed and returned as
part of the ratables of the county; and
after the assessment, If the person enti-
tied to the exemption desires so to do,
he can apply to the proper officers in his
municipality, furnishing the proper evil
dence Of the exemption.
This construction of the law will not
work hardship to any municipality, be-
cause the exemptions, in all probability,
will be in the same proportion in every
municipality.
T. therefore, respectfully advise you
that in ascertafnlng the ratables subject
to taxation in the County Of Hudson, you
disregard all claims which may be made
for the exemptions aforesaid.
After Chairman Morgan had read the
resolutions he asked for opinions of the
assessors.
Tax Commissioner Dynan Of Hobokeu,
said while the assessors Of Hoboken are