The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1900-01-12
MESSAGE o. VOORHEES,
Continued from Second Pd

the intelligent and suggestive heN of the
board of women visitors and ofhhe Off
GERS, decided and, under the Nircum-
stances, astonishing reforms bd adj
vances have been made TheM nature
and extent are fully discussed hi the re-
port of the principal, a careful leading of
which will do much to remove existing
prejudices and give correct view of
the purpose and scope of this ffery i'm
pOrtant school.
The new board of trustees have devoted
much time and labor to the Study of its
affairs. They have conscientbusly en-
deavored to discharge their Duties in a
manner to promote the we'll being and
reformation of the inmates ard at the
same time protect the honor bflthe state.
Their efforts are entitled tolthe encour-
agement of fair minded peobe, and they
especially invite your persona inspection
of the school at any time.
They recommend an appropriation for
an additional building which seems to be
necessary in view of the crowded condi-
ton of the school 1t is impossible to re-
ceive new inmates, and the various judges
have been requested to withhold further
commitments until new accommodations
are provided or the present number is re-
duced. The appropriation of last yeal
for this purpose was not used and fell
back into the treasury, executive approx
al of the plans being withheld because
the cost of the proposed building exceed
ed the amount set aside.
The wise policy inaugurated by my
predecessor in revising and codifying diff
ferent subjects dealt with in our statutes
has been continued with great advantage.
The work has been done gratuitously by
public spirited commissioners appointed
for that purpose by the governor. The
result of Their labors is found in the re-
visions of the borough laws. district court
acts, mechanics lien laws, crimes act,
township laws, conveyanqes and orphans
court act. No laws, however are in
greater need of revision than those relat-
ing to the public school system of the
state.
State board of Taxation.
The board cannot be too highly com
mended for its usefulness. 1t commands
at present the confidence and cheerful aid
of the local Authorities and has greatly
increased its efficiency. The results of
its labors fully justify the expenditure of
the amount annually appropriated in its
behalf. Since its creation, and as its
field of operation has been enlarged, the
demands made upon it have increased to
such an extent that the compensation al
lowed for its services now seems hardly
commensurate with their value.
From the report which the board has
presented it appears that the total as
sessed value of real and personal proper
ty taxable locally for all purposes in the
state for the year 1899 was as follows:
Real estate, $75S,461 054; personal
property. $141 ,456, 749, making the total
value thereof, less the deductions for
debts, 1896, 030,O61.
The increase of assessments of 1899
over those of 1898 shows Il net gain of
$21, 1854 ,S63, that in personal property be-
ing $2.042,01G and in real estate ST.
S03,6S3. The total valuation of property
in the state, including real and personal
property taxable locally. railroad and
canal property, exempt property and de-
auctions for debt under the act of April
II, 1899, was ~, 223, S1o,062.
The counties which reported an in
crease in valuation We're Hudson, Cam
den. Essex, Mercer. Monmouth, Morris,
Ocean, Passaic, Somerset, Sussex and
Union, while i'll the agricultural counties
of Bergen, Burlington Cumberland,
Gloucester Hunterdon. MiddeseX Sa-
lem and Warren and the seaside proper
ties of Cape May there is decrease.
The value of the real estate repre-
sents S4.2 per centum and the personal
estate 15.S per centum of the total as
sessed valuation of the property in the
state. 1t is suggestive fact that the
proportion of personally assessed in the
agricultural counties is greatly in excess
of its proportion in counties containing
large cities.
The most important branch of the
work of the board and the one to which
it has given much of its time and atten-
ton is the equalization of the assess
ments in the various taxing districts
throughout the state. On behalf of some
townships allegations We're made that
lands therein situated We're assessed at
their value, while in other taxing dis
tricts located in the same county they
were assessed at less than their value,
thus compelling the complainants to pay
an undue proportion of the county and
state school tax. So glaring were these
irregularities in some cases that the
courts took judicial notice of them and
called the attention of the grand juries
to the failure of assessors to make prop
er assessments. In one case at least
a presenrment was mad. ihe board
also investigated connient. that were
made. AS result If This action, the as
sessments complained of have been
equalized, and an increase of several
millions of dollars in taxable values has
resulted. In many cases former methods
have been changed. and valuations are
now made in accordance with the stand
ard required by law. The assessors of
various other taxing districts throughout
the state have had their attention called
to the action of the board and of the
courts, and there will no doubt fol-
low strcter compliance with the ex-
press mandate of the constitution.
Taxation of Franchises
The board in its report discusses at
considerable length problem of grave
mportance-namely, the taxation of frai.
chises enjoyed by certain classes of COT.
porations. The members suggest no spe-
cial remedies by way of legislation, con
tenting themselves with calling your at
tention to the following facts;
-Four elements of taxable property val
ne are found in corporations: First fran
chises; second, corporate property: third,
bonds and shares of the capital stock in
the hands of the individual stockholders,
and, fourth capital stock in the hands Of
the corporation Upon each and all of
these the state may impose taxes unless
forbidden by constitutional prohibition.
The state requires from all corpora
tons when they are organized the pay
ment of Il certain fee, and annually
thereafter a moderate tax is payable, ex-
cept by such companies as are engaged