The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1901-05-13
TAX FIELD BOOKS
County Board Of Equaliza-
ton Tells the Assessors
Reports Must Be In
First Monday
in June.
RESOLUTION PASSED TODAY
Counsellor w. D. Edwards
Writes of the Effect of Re-
cent Supreme Court
Decision.

Decision.
The County Board for the Equalization
| of Taxes, which met this morning, have
made a change in the matter of theii
meetings. Hitherton their first meeting
was on June l. but owing to a recent de-
clsion of the Supreme Court they have
determined to get the tax books in in
time, and to that end have notified al.
the local assessors so that in company
with these officials personal inspection
of the property assessed can be made to
obtain correct values.
! AT this mornings meeting were Com
missioners j. G. Morgan, Town of Union;
Alex. Mclean. Jersey City; ]. v. Clarke,
Hoboken, and ]. w. Love, Jersey City.
| Secretary J. E. Connolly presented the
| following communication received
Dear Sir-I am in receipt of your fa-
| vor enclosing letter from Mr.. James G.
Morgan, President of your Board, asking
certain questions about the effect of the
recent decision of the Supreme Court on
the appeal of the North Hudson town
ships.
I'm the main the conclusions of Mr..
Morgan are correct. Your Board has q
three fold duty to perform: u that of
equalizing the assessments as between
the various taxing districts, and (2) that
of hearing Individual appeals upon the
complaint of the taxpayer, and (S) that
of increasing the valuations on real or
personal property, after notice to the tax
payer.
.'Since The establishment of the State
Board of Assessors, it would appear as
if the second duty above mentioned inn
posed upon you, should not generally be
exercised. The court also holds that un-
der the act of 1898 the notice to the tax
payer to be given by the assessor. as
provided in Section of the act of 1S73
is not necessary, but. that such notice is
necessary in cases of personal property.
l would advise however, that in the
future the board should require the as
SCISSORS to promptly file their field books
on the first Monday in June in each year,
and that all percentages to be added or
deducted from the ratables in each tax
ing district should be determined as soon
as possible after the second Wednesday
in June, the resolutions passed and the
field books returned to the assessors as
corrected. The assessors can then send
out the notices to the individual tax
payers. The County Board having af-
forded the assessor the opportunity of
sending out the notice, would not be re-
sponsible for the failure of the assessor,
and the taxing district would have to
bear the brunt of such failure.
Under the decision, however, your
board will have no difficulty in enforcing
the equalization of taxes among the diff
ferent taxing districts. I would also ad-
wise that your board endeavor to have
the act of 1898 amended at the next ses-
sion of the Legislature so as to cover
personal property. I should be glad to
draft such an amendment whenever you
are ready to proceed with it.
81 return Mr.. Morgan's letter, and also
! the copy of the decision which you sent
"Yours respectfully, g
| "WILLIAM D. EDWARDS
The Board then passed this resolution =
Resolved, That the Clerk of this Board
| be instructed to notify forthwith the as
SCISSORS of the several taxing districts in
| this county that under Section of Chap
ter 497 of the Laws of 1873 page 795, that
| it is their duty to bring before this Com
| mission on the first Monday in June in
each year their field books containing the
ratables and persons liable to taxation in
| their respective assessment districts and
| that it is the intention of this Board to
insist upon the filing of said field books
complete in every particular on that day,
and that no further extension of time will
be granted to any assessor.
This notice being given to enforce the
recent decision rendered by the Supreme
Court in the cases of the townships OF
North Hudson against this Board and
Hudson County,
To each of the assessors in the several
taxing districts the secretary was in
structed to send this notice.
Dear Sir-In accordance with the direc-
tion of the County Board for the Equal
ization of Taxes and Commissioners OF
Appeal in Cases of Taxation of Hudson
County, send you copy of the resolution
of that Board requiring the fling Of your
| field books for your taxing district COM
plete on the first Monday in June next.
Il am also directed by said Board to
inform you that no extension of time
will be allowed.
Yours respectfully,
JAS. E. CONNOLLY,
/ Secretary