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

poSFu OF assobsoFs power TO equallZt
the taxes to be paid on such property,
with the taxes paid by individuals and
other corporations on their real estate
n such taxing districts, or limit the rate
SO as not to exceed 2 Per cent on such
property"
MIR. Hacks Record nv Member OF
the state Hoard of Taxation.
His plan for the equalization of tax
alton In New Jersey.
The legislature should pass law
limiting the rate In each taxing dis
trict 10 ~ per cent of It's rataolcs.
This would be ample to meet all the
expenditures of any taxing district
economically administered We he
lieve II would of necessity equali2e
taxes, thnt more visible personal prop
erty would be found and that II would
put the property Of the individual on
the same level and equality with that
of railroad and cnnal corporations This
of itself would he Just and would he
practical equalization. The state board
is not unmlndful of the difficulties tC
be encountered by the enactment of
such n law. but after careful study and
research the state board is of the I'M
divided opinion that such II reeommcn
dntion is founded on deep rooted princi
pies of sound public policy" (See re-
port Of 1892, page 39D
ANY one Conversnnt with the con
fused, intricate and incfilciIlt tax leg
islntion in New Jersey pri6f 10 1881 fol
the purpose of raising the stntc's rcVc
me. by which the rnilroHd companies OF
the state escaped taxation To II lnrgc eX
tent and miscellaneous corporations
paid little or nothing rs II franchise ol
license tax TO the state for the priVlleg,
of II franchise from the state, cnn con
trast that system with the present sys
TEN. by which the great bulk of the
revenues for the expenses of the state
IN RAISED from these sources. and that
only after the most bitter and pro
tructed litigation before the courts OH
constitutional grounds from which has
emansted probably tho best system for
raising the states revenue in any state
Of tho American Union" (Sec report Of
1893, page 81
Mr.. Blacks Opinion of Equal Taxa
ton shown by Private letter.
Below IL printed part of Ii 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 equallzcs
the tax burden between the railroads
written subsequently TO 1894 and be
fore Mr. Black became II candidate for
governor In this letter he says he is
convinced that the principle of assess
gent involved IN the net Of 1871 Is II
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 gubernntorial
nomination:
"rhe application to he made of this
fact to the inquiry you make IN com
parison with rnilrond property Is this
think II IL II fact, as shown from the
reports of the state board of asscssors
that the railroad property, both rcaI
and personal, including their fran
chIses, X assessed by That board al
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 tho increased value plus
the assessment Of all tho personally oil
tho 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 tho realty, in
most Of tho counties, of individuals
Therefore have thought that, SO far
as equality is concerned, tho practical
effect 10 not so unequal.
81 am thoroughly convinced that the
principle of assessment involved in the
act OF 1884 by tho state board OF as
SCISSORS for the purpose Of assessing rail
road property as distinct from tho local
assessors for that purpose 10 a sound
one
Mr.. Blacks speech of May IT, 1904.
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 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 il is now writ
ten, by all the parties in interest, and il
after thorough examination of the law
they should be convinced that no