The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1901-12-07
Company Escapes By a
Fluke and Wants to
Stay Exempt.
WRANGLE BEFORE THE STATE BOARD
Lawyers Queen and Brinker-
hoff and Commissioners
Black and Lentz in a
Quartette Mix-up


Attorney John Wahl Queen and ex-Sena-
tor William Brinkerhoff and between
Chairman C. C. Black and Major Carl
Lentz.
There was TO have been a hearing on
tAe petition of City Attorney Queen to
have the assessment of the p. Lorrillard
Company's personal property increased
from 100000 to $349.000. The public is al
ready aware of the mistake made by the
local assessors of the Lorrillard Com
pany's personal property. No one is to
be blamed.
Questions asked and answered, and a
sign over the office door. led to the as
sessing of the value of nearly S25o,009
worth of tobacco-owned by the Lorrillard
Company to the Continental Tobacco
Company The latter company appealed
to the State Tax Board and secured re-
ductlon from s250.0O0 to $1,000. The $1,000
represented the value of office furniture,
etc, OF the Continental Tobocco Company
At the time the reduction was made the
city was not represented by counsel. Both
Corporation Counsel MeDermoIt and City
Attorney John wahl Queen were N Tren-
ton looking after a case before the Su-
,reme Court involving the welfare of the
" Owing to a misunderstanding the
sstant City Attorney was not present
aen the reduction was secured.
Against City Attorney Queens petition
to the State Tax Board to have the as
sessment on the Lorillard Company's per-
sonal property increased by $24s,00o, the
amount which had been assessed on the
Continental Tobacco Company's personal
property, ex-senator Brinkerhoff, on be-
half Of the Lorillard Company, filed four
teen reasons fer objecting to the juris-
diction of the State Tax Board to grant
the city's application. This application
had been made to the State Tax Board
under an act of 1885, providing that when
the Board had reason to believe that any
property had been assessed at a lower
value than was consistent with securing
q uniform and consistent rate of taxation
values it should have power to increase
such assessment made on such property.
The application was to have the assess
nent of the Lorillard Company's personal
property increased the amount which was
taken off the assessment of the Conti-
mental Tobacco Company's personal prop
erty. The Lorillard Company had ad-
mitted at a previous hearing that it was
the owner of the property assessed to the
Continental Company. One of ex-senator
Brinkerhoff's principal objections was
that the State Board of Taxation had
not jurisdiction in such a case. He
claimed that this was in the nature of an
appeal and the statute provided that the
appeals must be brought before the first
OF April next succeeding the time of the
assessment.
Mr.. Queen pointed out that the act pro-
viding for the time of taking such ap-
peals was repealed by a subsequent act.
He also pointed out that the Board had
been hearing appeals from time to time
for taxes levied three or four years ago.
Other objections of ex-senator Brinker-
hoff were that the Lorillard Company had
paid its taxes for 1900 and that the city
had acquiesced in the payment; and that
the State Board had not made any rules
for such an application in accordance with
the statute.
The city had subpoenaed Mr.. Maloney,
the president of the Lorillard Company,
to bring with him the books and balance
sheets showing the value of the property
in question at the time the assessment
was made. Mr.. Maloney was present
yesterday, but he did not bring the books
and balance Hheets, nor would he say that
he would bring them.
In the absence of the books the testi-
mony could not be taken as to the value
of the property The hearing was ad-
journed until January 9 to enable the
city to take/ proceedings to furnish the
books and such other details as might
be desired.
While there was a manifest show of
courtesy between City Attorney Queen
and ex-senator Brinkerhoff throughout
the proceedings yesterday there were
times when relations were trifie strained
and language somewhat warm.
On one occasion the ex-senator said to
Mr. Queen, somewhat heatedly:-
"Ah, ha. made you vince that time,
didn't I? I'll make you squirm before
this is over.
Mr.. queen smiled sardonica1ly and re-
piled softly :-.Oh, 1 don't know. You're
not so warm
Mr.. Queen then called the attention of
the Board to the fact that Mr.. Maloney
had left the room without permission of
the Board He claimed that Mr.. Maloney
was in contempt.
Ex-senator Brinkerhoff followed Mr.
Maloney. Major Carl Lentz, member
of the Board, also started out. Chairman
Rlack called his attention to the fact that
the Board had not adjourned. Major
Lentz declared that it had and said that
Judge Thompson had left the room under
that impression.
Chairman Black declared that he had
put no motion to adjourn, He insisted
that the Board was still in session and
that he would always insist on protecting
Jersey City's interest. He said the matter
under discussion should not be put off
until January 9. He further said that
Mr. Maloney had left the room a. his
own peril.
Major Lentz said: Well, / thought the
Board had adjourned. If it nasn't 90
ahead. CAN the witness.
Mr.. Queen said that the Board had per-
rnitted his witness to go and that lie was
forced to ask for adjournment AS Judge
Thomson had left under the impression
thai the hearing had been adjourned u.l-
til January that date was agreed upon
Mr. Maloney claimed that II the books
and balance sheets Of the office mad to
be brought before the Tax Board it would
Ilecessitate the shutting down OF the Lor-
ril1ard factory and throwing over 500 eEi-
,,loyes out for ths day
The State Tax Board cant understand
that.