The Lambertville record. [volume] (Lambertville, N.J.) 1872-1968, 1904-11-02

equal tux commissioner ana member
of the suite board of taxation.
He hns posed as II taxation expert
on thnt subject are we'll known, or ut
least. they are matters of record. AZ
candidate and politician he repudates
the doctrines he hid mos positively
advocated und most yigoro ~ defend
ed and does II complete so"crsnult to
adjust himself to the Democratic pint
form. Hut let his Own words condemn
him.
From "nIack ON Taxation. "-Pubiish h.
ed Ia 1919.
There Is scarcely II subject In con
nection with the history and science of
government In which taXnti N In some
form has not been one o. the most
intricate problems tSee laAe /, sec
ton ~
Taxation IN New Jersey has been
oa, III me mSs, important ami intricate
subjects before the people and the leg
islature, underlying and connected In
some form with almost all Osher ques
tons - The most intricate problems
of the future, especially In connection
with the government of her growing
municipalities, will reyolNe around this
subject of taxation and the best sys
tenn, based upon sound principles of
political economy, for raising the pub
lie revenue" (See pnpe T. section 81
New Jersey having settled the
problem OF state taxation VIZ. by
raising the great bulk OF the states
rev enue from the railroad and other
corporations. which Is not only sound
in principle, but advantse, ous To the
state in practice" (See paie l5l, sec
ton 1881
THE operation of this a in it's APP
Justice in this; That property
other than that OF raiIroa and canal
companies is taxed at '".ch higher
rate than tho properties o, UGH com =
panios, and tho constant alb. Irption by
the railroads of property TO their in
ereaIed requirements OF ira IGNORE
so than in any other taxing district OF
the state-thus withdrawing from the
rstabIes of Jersey City each year much
property that would be assessed at tho
local or higher rates. On tho othor
hand, tho property Of tho railroads and
canals is assessed at higher valuation
by tho state board OF assessors than the
property Of individuals by tho local as
SCISSORS. The principle in that act Of
fixing a maximum rate OF taxation 10
unquestionabiy a sound ono, and tho
remedy for this apparent inequality
would seem to be by limiting tho
amount Of municipal or local taxation,
and by limiting tho amour, II property
such companies can hol in any one
taxing district subject to b. assessed at
rates different from the local rates, and
the tax to be used for any othor than
local or municipal purposes" CSee page
Zzy section 20G)
Mr.. Hacks Record as an Equal Tax
alton Comnis.Ione-.
Charles &. Blnck waa II member OF
the equal taxation commission mp
poln,ed by Governor Griggs IN 1896
W u itlbDli W liif lfSlSiulHIN
la 1891. The commission recommended
First That the state reliutuish its
revenue OF one half OF ! per cent
or 81 on the thousand dollars of
valuation derived from the prop
cry uS"i for railroad aud canal pur
poses on real estate other than main
stem and Known ns second class prop
erty The value OF this property, AZ
returned by the state board OF assess
Ors for the year 1898. was Sal 100,
PIG. from which the state derived u
revenue Of 500, 1901 0S for the use OF
the stute, this amount no rcllnquished
$500 GOl. Osi to he distributed to the
local taxing districts In proportion to
the amount VI such property located
In tie several local taxing districts.
vissd and amended in 1893, under which
the main storms Of railroads and water
ways OF canals, the franchise and tan :
giblc personal property, etc, are taxed,
be preserved. except in the above par
tieular."
Dir. Black filed supplemental report
in which he made the following recon-
nendations
First. The limitation In the statute
OF 1881. Under which the real estate
used for railroad and canal purposes,
other than the main stems and water.
ways, Ii taxed ut II rate not 10 exceed
$15 on the thousand dollars Of yalua-