Perth Amboy evening news., 1904-11-01

alton in New Jerseys
The Legislature should pass a law
limiting the rate in each taxing dis
trict to III per cent Of its ratables.
This would be. ample to meet all the
expenditures of any taxing district
economically administered. We be,
lieve it would. of necessity equalize
taxes, that more visible personal prop
erty would be found and that it would
put the property of the individual on
the same level and equality with that
of railroad and canal corporations. This
of itself would be just and would be
practical equalization. The state board
is not unmindfal of the difficulties to
be encountered by the enactment of
such a law, but after careful study and
research the state board is of the I'M
divided opinion that such a recommen-
dation Is founded ON deep rooted princi-
pies of sound public policy (See re-
port of 1892, page 39.)
ANY one conversant with the con-
fused, intricate and inefficient tax leg
islation in New Jersey prior to 1884 for
The purpose of raising the states reve-
Ilue, by which the railroad companies of
the state escaped taxation to a large ex-
tent and miscellaneous corporations
paid little or nothing as a franchise or
license tax to the state for the privilege
of a franchise from the state. ear CON
trast that system with the present sys-
tenn, by which the great bulk of the
revenues for the expenses of the state
is raised from these sources, and that
only after the most bitter and pro-
tracted litigation before the courts on
constitutional grounds, from which has
emanated probably the best system for
raising the states revenue in any state
of the American Union" (See report of
1893, page 61.)
MIR. Blacks Opinion of Equal Taxa
ton Shown by a Private Letter.
Below is printed part of a letter in
which Charles G. Black, president of
the state board of taxation, clearly de-
fines his views, concerning the extent
to which the railroad tax act equalizes.
the tax burden between the railroads
and the individuals. The letter was
written subsequently to 1894 and be-
fore Mr.. Black became Il candidate for
governor. In this letter he says he is
convinced that the principle of ASSESS
ment involved in the act of 1884 is a
sound one. The letter shows Black to
have suddenly changed his mind about
the taxing system since he saw an OPP
portunity to land the gubernatorial
nomination: el,tas
The application to be made of this
fact to the inquiry you make in COM
parison with railroad property is this:
! think it is q fact, as shown from the
reports of the state board of assessors.
that the railroad property. both real
and personal, including their fran
chises, is assessed by that board ut
substantially its true or cash value.
which, OF. course, is, in, excess in val
uation of, the realty and personally Of
individuals. -
"The tax rate, particularly in the cit
les, is larger or higher than that Of the
railroads, but the increased value plus
the assessment Of all the personally of
the railroads would, in my judgment
and observation, substantially counter
balance tho great amount of personally
of individuals that escape taxes and the
low percentage of value of the realty, in
most Of the counties, of individuals.
Therefore ! have thought that, so far
as equality is concerned, the practical
effect is not so unequal.
~ am thoroughly convinced that the
principle of assessment involved in the
act of 1884 by the state board Of as
SCISSORS for the purpose of assessing rail-
road property as distinct from the local
assessors for that purpose is a sound
one."
Mr. Blacks Speech of May 27, %
This was after he was appointed by
Governor Murphy a member Of the
commission Of 1904 to investigate the
subject of equal taxation:
This leads me to offer a suggestion
at the risk of intruding upon the work
of the present commission, and that is
this: They should hear a discussion and
debate upon the law as it is now writ
ten, by all the parties in interest, and #
after thorough examination Of the law
they should be convinced that no
change is required that would end their
work, they should so report to the
legislature. If, on the other hand, they
should find that a change in the law
is desirable, their work should be con-
fined to drawing a thoroughly matured
and working statute.
Let the proposed statute be thor
oughly and exhaustiveIy debated by all
the interests involved before it is pre-
scented to the legislature; then it should
be again thoroughly debated in the leg
islature. So intricate is this problem
OF making these two systems Of taxa
tion work side by side tremendously
not injuriousIy to any interest that
it will require the best trained ability
of the state"
blacks Views as Candidate.
Mr. Rlacis tha ..andidafn fn. ox,a