The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1904-11-01
BLACK AS
CONTORTIONlST
[ooNrINUrD FROM FIRST PAGE. /


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 net unmindful Of the difficulties to
be encountered by the enactment Of
such 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 tSee re-
port Of 1892, page 800
"Any one conyersant with the con-
fused, intricate and inefficient tax leg
islatipn in New Jersey prior to 1884 for
the purpose Of raising the states reve-
nue. 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, can con-
trast that system with the present sys-
TEN, by which the great bulk Of the
revenues for the expenses Of the state
Is raised from these sources, and THAI
only after the most bitter and pro
tracfed litigation before the courts on
constitutional grounds, from which has
cn1anated probably the best system for
raising the states revenue in any state
Of the American Union (See report Of
1903 page 61.)
Mr.. Blacks Opinion OF Equal Taxa-
ti0n shown by Private Letter.
Below is printed part of letter In
which Charles q Black, president Of
the state board Of taxation, clearly de-
fines his yiewg 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 candidate TOR
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
portur1fy to land the gubernatorial
nomination:
THE application to be made Of this
fact to the inquiry you make In com
parison with railroad property ~ this
think it is fact. as shown from the
reports Of the state board Of assessors,
that the railroad property, both real
and personal, including their fran
ehises, Is assessed by that board at
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 the great amount Of personally
Of individuals that escape taxes and the
low percentage Of value Of the realty, il
mpst Of the counties, Of individuals.
Therefore | have thought that, 50 far
as aqualisy Is ccT-ccsrned, the practical
effect Is not 80 unsqu6ii
= am thoroughly convinced that ttse
principle VI 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 sound
ONE
Mr.. Blacks speech of May ~, 1904.
This was after he was appointed by
Governor Murphy member Of the
commission of 1904 to investigate the
subject Of equal taxation:
"This leads me to offer a suggestion
at tile risk Of intruding upon the work
OF the present commission, and that is
this: They should hear discussion and
debate upon the law as il is now writ
ten, by All the parties il interest, and If
after thorough examination Of the law
they should be convinced that no
change Is required that would end their
s work, they should SO report to the
legislature. RI, 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
sLst the proposed statute be thor
eughIy and exhaustively debated by All
the interests involved before i is pre-
scented ID the legislature; then it should
be again thoroughly debated In the LED.
stature. % intricate is this problem
Of making these two systems Of taxa
tion work side BY side harnoniously
and not iniuriousiy to any interest that
il will require the best tralned ability
of The state"
BlAcss'a Views as Candidates.
Mr. Black, the candidate for govern
or, approves and indorses the taxation
plank in the I4nnocratic platform Of
1904, which felaAMs
I'VE demand Rausl taxation of ali
property not used for religious, chart
table or educational purposes. The
franchises Of railroad and canal com
panies are granted by the state. and il
is fair that taxes upon these privileges
should be paid into the common treas
ury Of the state The real estate Of
these corporations presents no features
that justiiies a separate classification
as to the amount of tax to be imposed
The railroads Of New Jersey are not
infant Industries. They are of great
value 70 the state. but they are also Of
great value to their owners. TO tax
the vacant city rot and the unrroduc-