Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1902-01-16


mention this paper.
therefore been In practical operation for
one year. Under its provisions all per-
Sons. copartnerships. associations or cor
porations subject to its provisions are re-
quired to make annual return to the state
board of assessors of their respective gross
receipts for business done in the state DUR
ing the year ending Dec. 81 next proceed
ing. A tax of 2 per cent is imposed upon
the annual gross receipts so returned, and
these taxes are apportioned by the board
among the various taxing districts ac-
cording to the assessed valuation of the
property found in the streets and high
ways, which value is determined by the
local taxing authorities. From the re-
turns so far made, which do not include
those of the companies hereinafter refer
red to, the taxes to be paid amount to
$316, 125. Is.
How Certain Companies Evade Taxes
With the requirements of the act there
has been a very general and prompt COM
pliance; but, taking advantage or the
doubtful meaning of provision of the act
which unfortunately finds place therein,
certain Of the most extensive and impor-
tant of our gas and water companies have
declined to subject themselves to the re-
quirementS of the act and refuse to make
return of their gross receipts for purposes
of taxation. The latter part of section s
provides that the act "shall not be con-
strued to apply to any corporation which
has not hitherto or may not hereafter ex-
ercise any municipal franchise" The re-
sisting companies claim that all of their
franchise rights and privileges were de-
rived from special charters granted by the
legislat ure and that they are not now ex-
ercising and never have exercised any
municipal franchise The legislature
clearly intended to embrace all companies
using the streets. as appears from the
specific language used by it elsewhere in
the act under consideration. Manifestly it
could not, with any sense OF fairness or
for any good reason, have exempted from
this species of taxation any public serv-
ice' corporation using or occupying the
public streets or highways. In order that
the question at issue might be judicially
determined the attorney general institute
ed legal proceedings for the construction
of the act, and these proceedings are still
pending, but to speedily end the contro-
versy the section should be amended so as
to conform to the spirit of the act and be
in harmony with the rest of it's provisions.
The practical operation of the act sug-
gests another amendment not affecting
the general purpose, but providing for its
more successful operation. Under the
provisions of the act the valuation of the
property assessed is fixed by the officers
of the various taxing districts. 1t was
confidently believed that fairness would
be observed and a uniform system be fol-
lowed by the local officers in determining
their valuations. Experience shows, how
ever, that this cannot be expected. There
has been shown a disposition to SO fix
values for purposes of taxation that one
municipality may receive a larger share
%Hn fr.or hi fnx fhon l.
cally different rates of valuation are ap-
piled to the same species of property in
different taxing districts, and in conse-
quence thereof the apportionment results
in inequality. In order to secure uniforms
ty of valuations and a consequent equita-
BILE distribution of the franchise tax the
act should be so amended as to empower
the state board of assessors instead of the
local taxing boards to make the assess
ment on the property affected by the pro-
vide for the present salaries OF county gu.
perintendents. Many of the local boards
of education organized under the act in
question will be without legal existence
and their public acts involved in doubt
and uncertainty / would therefore rec
ommend that the exact nature of the OBJ
jections of the court be ascertained if
possible and be removed by new or sup
Elementary legislation.
Care of the Dependent Classes.
The amount paid by the state during the
fiscal year ending Oct. 81 1901, for the care
of it's dependent, defective and delinquent
classes appears from the statement next
following:
INSANE.
State hospitals. .......... s214,915 SO
County lunatic asy-
lums .................... 1888, 431 63
$413, BAT 81
Village for epileptics. .............. So, 1856 90
CONVICT.
state prison. ............. $203, 439 n
state reformatory....... 43,267 13
246, 7O6 30
DEFECTIVE AND DELINQUENT
State Home For Boys.... 81, 1876 81
State Home For Girls. 49, 464 SO
Blind and Feeble Minded. ......... 49, ISL SO
state board sof children's guar
dams ACKNOWLEDGEMENTS. 1889 90
state Charities Aid association. 600 90
Making a total of. 1913 TAI 81
And this year the amount will exceed
even that sum. The people cheerfully ac-
cept the duty of providing for these un-
fortunates, exacting only an economical
ana JudtciouS expenditure of the public
moneys. The members of the legislature
who are called upon annually to make
provision for this object have little time
or opportunity to examine in detail the
many charitable and penal institutions of
the state or the channels through which
its funds flow into semipublic philanthro-
PIES The work Is and has been for many
years intrusted to numerous commissions
and boards, no two possessing like pow
ers, and there is lack of harmonious CO.
operation between institutions organized
a w.
bureau for the dissemination of informal
ton, and there is no possibility of COM
pairing the cost and efficiency of manage
ment of the various institutions. These
boards and commissions are filed with
gentlemen of the highest personal charac-
ter, jealous in the interests of the state
and anxious to discharge the duties of
their position with credit to themselves
and benefit to those coming under their
management and control. When the insti-
tutions and their inmates were few, it was
possible to exercise that watchful care
which would procure the best results with
the greatest economy. But the rapid in
crease In the numbers of both has out
grown the efficiency of the system first
inaugurated. 1t is now impossible for the
members of these various boards and COM
missions to perform the immense labor re-
quired to become acquainted with and
critically examine all of the details of the
immediate conduct of the institutions 1t
takes more time and effort than man of
active business or profession can give or
reasonably be expected to give without
great personal sacrifice to himself and Sc
rious encroachment upon the pursuit of
his own private affairs. The positions are
in nearly every instance purely honorary,
without any emolument. Considering the
magnitude and detail of the labor involv-
ed, the state is fortunate in having SO long
found men who were willing to give gra-
tuitously of their time and labor In its
service and who have secured the best re-
suits attainable under the circumstances.
But we believe that the time has now
come when in the interests of economy
and more harmonious and hence more
efficient control there should be change
in the system. The modern trend has been
toward making the administration of pub
lie charities and penal institutions BUSH
ness of itself. A number of states have
tried, with gratifying success. the plan of
placing these institutions under a CONSOLE
dated board or board of control possess
ed of large executive powers and trans
acting their business in some central and
convenient office. Such board going
from one institution to another compar-
Ing methods and conditions which they
find therein and acquainting themselves
with actual and pressing needs, can de-
volve plans and regulations for all which
will result in a marked saving of money
and an increased efficiency of administra-