Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1901-10-17

| In q communication foOliCltOI uabhihs
rendered legal opinion on three propositions
submitted by Council.
The first opinion related to the authority
of the local gas company, under its present
franchise, to extend their present mains OF
lay additional mains through the city
streets for the purpose Of furnishing gas to
adjoining towns The Solicitors opinion,
briefly stated, is that their present franchise
is sufficient to permit such extension.
The second opinion rendered Is a very
| Important one and we quote it in full. The
question is "Whether the city has the right
to assess unimproved property or lots at
more than 5000 per acre." The Solicitors
opinion:
'In reply to this, would say, that l
cannot understand how the arbitrary figure
of two hundred dollars per acre is reached,
or why it is suggested. 1t is surely not in
accord with any existing law, but is in
direct conflict with both the Constitutional
and statute laws of this State.
seThe Constitution of New Jersey, as
amended, and which amendments went into
effect September %, 1875, makes this plain
direct statement regarding taxation: Prop
erty shall be assessed for taxes under gen.
eral laws and by uniform rules according
to its true value
1.-THE statute law regarding the taxation
of property can be found on page 1922,
section 81, Sd Vol. General Statutes of
New Jersey, which provides That all real
and personal estate, within this State,
whether owned by individuals or by cor
porations, shall be liable for taxation at the
full and actual value thereof, on the day in
each year, when by law, the assessment is
to commence, ETC.
tTt may be urged that the Act to incor-
porate the City of Woodbury., section IL,
makes certain provisions for the taxation OF
what is commonly known as farm lands, ;
but the Act to incorporate the City OF
Woodbury. was approved March l6, 1870.
The Constitution, as amended, went into
effect September %, 1875, and the Courts
of this State have held that the paragraph
of the Constitution providing that prop
erty be assessed for taxes under general
laws and by uniform rules according to its
true value, executed itself. 1t required no
legislation to enforce it and went into effect
Immediately on the adoption of the amend
ments, and operated as an abrogation OF all
special laws for assessing property for taxes.
In the assessment of taxes thereafter, prop
erty was required to be assessed under the
tax law then in force, which in all respects
conformed to the Constitutional require
ment as to the valuation of property for
the purpose of taxation.
'tMy opinion is that all property in this
city, real and personal, which is subject to
assessment by the City Assessor, is liable to
assessment at the full and actual, value
thereof on the day in each year, when by
To- = I,,o fc n ~
The opinions were received and filed and
on motion of Mr.. Best copy of the one
relating to assessments was ordered fur
nished the assessor Of taxes when elected.
Mayor Laid, in communication, called
attention to the work on the sewers. He
charged that citizens were unnecessarily
Inconvenience because the trenches were
not properly filled, nor filled in accordance
with the contract; water is being wasted by
improper use; the dirt is not properly
rammed, and the result is great ridges on
the line of the trench; dangerous places are
not properly lighted and guarded. The
condition of Wood street has not been i'm
proved as ordered; the cutters along the
streets where sewers are laid are yet UNI
cleaned and water cannot run off. He
asked why open lids are permitted at the
man-holes.
His Honor again called attention to the
fact that our light service is not up to con-
tract irregular and very unsatisfactory.
The Mayors communication was received
and filed and after the session the sewer
contractor was given to understand that
he must obey his contract in all its details.
In communication Col. Green notified
Council that he would hold the city respon-
sible for damage to the walls of the Clark
house, on Broad street, at:the bridge, sus-
tanned by reason of sewer construction.
Thirty-two hundred dollars was paid on
account of sewer construction.
Mr.. Best moved that the Water Commit
tee have specifications prepared for the
same type of pump as those proposed last
spring. Carried.