Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1901-05-16
TAX LAW CHANGES.

of a circular, will be sent to assessors
throughout the State. Included in the
work is a codifcation of the laws on dog
tax in townships. In the Revision" the
topic occupies eighteen pages.
Mr.. Usher's circular, in part, follows
Real Estate Assessed Where Situated
i. All real estate which is subject to
assessment under the provisions OF an act
of the Legislature of New Jersey, entitled
Gan Act for the taxation of railroad and
canal property, approved April tenth, one
thousand eight hundred and eighty-four, y
and the supplements and amendments
thereto, shall be assessed in the city, town
ship, borough or taxing district in which
the same may be situate when the line
between taxing districts divides farm or
other tract Of land, each part thereof shall
be assessed to the owner thereof in the tax
ing district in which the same may be To-
Gated, and this whether such division line
be city, township, borough or county line.
Chapter sc, approved March 81, 1901,
amending section l of the act approved
March %, 1895, and repeating inconsistent
acts and taking effect Immediately
Deduction on Account of Indebtedness to
Banks or Trust Companies Not Allowed
All real property in this State, not now
by law exempt from taxation, shall be as
seSsed for taxation at its true value, and the
| full tax thereon shall be paid to the Col
| lectOr of Taxes, or other proper officer
authorized by law to collect the same, and
no deduction shall be made from the tax
able value of such real estate to any owner
thereof on account of the Indebtedness OF
such owner to any bank or trust company
provided, that nothing in this act contained
shall be construed in any way to alter OF
amend the method of taxing bonds or
mortgages or real property which is subject
to mortgage, or the method of taxing the
property of railroad, canal bank or trust
companies, or the methods of taxing the
surplus of insurance companies in this
State
Chapter SO, approved March 81, 1901, be-
ing an amendment to the act approved June
Is, 1898, and taking effect Immediately.
Buildings Wholly Used for Charitable
Purposes Exempt. The following
property shall be exempt from taxation,
namely, any building used for purposes
considered charitable under the common
law; provided, the said building is occupied
in whole by the organization owning 1T,
and the entire income from said building is
used for the purposes of such organization,
although supported partly by fees and
charges received from the beneficiaries or
from those who receive the advantages OF
such charitable purposes, with the land
wherein the same are erected, and which
may be necessary for the fair enjoym ent
thereof, and the furniture and personal
property used therein Chapter 142, ap-
proved March %, 1901, being supplement
to the General Tax Act of 1916, taking
effect Immediately.
Dog Tax in Townships. Every per-
son who shall keep or harbor dog (above
the age of six months) in any of the town
ships in this State shall be taxed yearly
for one dog so kept or harbored, the sum of
fifty cents, and for every additional dog
(above the age of six months) the sum of
one dollar; in addition thereto there may be
annually levied when necessary to carry
out the provisions of this act a further
sum to be assessed and collected in the
same manner and at the same time as other
annual taxes raised for the use of the State,
county or township are assessed and col
lected the assessors of the several town
ships in this State shall set down on a
separate column on their several duplicates,
opposite the name of each person or per-
sons, the number of dogs which he may
own or harbor ON his premises at the time
of making their annual assessment and
make a return of the same to the town
ship committee each and every year before
said duplicate is delivered to the collectors
of said townships, and the assessors of the
respective townships may strike off his
duplicate or rate book the tax assessed
against any person for dog or dogs on
its being proved to the satisfaction Of
the assessor by the owner thereof that
he, she or they have killed or caused to
be killed such dog or dogs before the
delivery of the duplicate to the collector;
and the said assessors shall set up at
least five of the most public places in
their respective townships, within ten
days after having taken the annual list
of the ratables, lists of the names of
each person who shall have delivered to
him an account of the dog or dogs and
the number given in by each person; and
each assessor shall be entitled to receive
on settlement of his accounts, one dollar
and fifty cents for the list so to set up,
to be paid out of the fees or tax herein
authorized to be collected.
Section 2 provides penalty for failure
to deliver a statement to the Assessor of the
number and age of dogs owned or harbored.
Section provides for the destruction of
dogs killing sheep, etc.
Section provides that the money col
lected from the tax on dogs shall be kept
as fund for making good the losses to
sheep, etc.
Section provides procedure for securing
redress and damages for loss of sheep, etc.
Section provides that certificates of
damages shall be presented to the Town
ship Committee before the first day of
February of each and every year.
Section Z provides that act shall not
exempt owners of dogs from liability from
suit for damages.
Section provides that Township Com
mittees may institute suit against owners
of dogs
Section 8 repeats all acts and parts of
acts inconsistent Act to take effect i'm
mediately. Chapter 100, approved March
90, 1901.
This act is intended as codification of
the general laws for the preservation of
sheep and extends the provisions of the act
to all domestic animals and poultry. This
act does repeal the act providing for the
registration and licensing of dogs.
Annual reports of certain corporations
to State Board of Assessors All corpora
lions Incorporated under the laws of this
State, other than those which are subject to
the payment of State franchise tax as
sessed upon the basis of gross receipts,
shall make annual return to the State Board
of Assessors on or before the first Tuesday
of May in each year.
Chapter 8, approved February IS, 1901,
being further supplement to act of 1894,
providing for the imposition of State taxes
upon certain corporations and repeating
inconsistent acts and taking effect imme-
diately.
The school year in Woodbury. will end
on June z.
Big catches of shad are the order at
Washington Park.
Ladies, drop into Starts store and
examine the desirable goods he offers.
Brooks Bros. sold nine cows on the
18th inst, at an average price of S45.
The Country Club is taking in new
members, the present membership being
340
Game Warden Muller has purchased a
twenty-four foot naptha launch for use in
patroling the river.
There will be strawberry festival in a
tent at the Jefferson M. E. church on Fri
day and Saturday evenings of this week.