Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1904-04-14
EQUAL TAXATION.

and the Legislature will find itself upl
against big job when it seriously under
takes its solution for it does not involve
railroad taxation alone. The railroad cor
porations are not the only taxpayers who
evade their due share of the taxes There
are others. If all the real and personal
property in the State were assessed at its
full and true value the rate of taxation
might probably be reduced by one-haf
The State is full of tax shirkers and the
honest taxpayers are thus compelled; to
carry double load. The total valuation
of real estate in New Jersey as assessed
for taxation last year was 1917, 151 ,827. At
least forty per cent should be added to-
this to obtain the true value, making it
81. .22S, 012. 1876. The total assessed valua-
tion of personal property last year was
S158, 722, ,976 or about one-eighth of the
reality.
The writers and authorities ON taxation
hold that in these days Of great corpora
tions, enormous increase OF wealth in
cities, large issues of bonds and stocks and
other changes in social and material con-
ditions the personal property equals the
real. II, therefore, personal property in
New Jersey were assessed at its true value
it would amount to 81 ,22S. OLE, 1854 grand
total Of real and other personal ratables in
the state of 81, 456, ,O24, ,270, instead of the
total Of 81 ,O04, 689, 917 actually returned.
The tax shirkers are found in every
county in New Jersey, but in some coun-
ties they are more expert and unconscion-
able than in others. Personal property is
more difficult to locate and assess than
real estate. 1t is less tangibly in evidence,
and can more easily be hidden and kept
out of sight All that is necessary is a
little trickery, silence and downright ly
ing. In Atlantic county the personal prop
Crty Il returned at less tsslaa one tenth the
reality; in Monmouth, about one-eighth,
and in Cape May abont one-ninth. There
is some excuse for these enormous dis
crepancies in the fact that these are SUM
mer resort counties, in which nonresident
owners of real estate keep but little per-
sonal property IN this State But in Bergen
the proportion Of personal property to real
estate is one-tenth; in Camden, one tenth;
in Union, one sixth, in Passaic, one-fifth;
in Essex, S195, ,572, 500 real to $43, ,534 $50
personal; in Hudson, $16z 40, ,729 real to
SIS, ,569, III personal, or one-ninth as much
personal as real. This is very bad show
ing for Hudson, with it's rich men, great
financial institutions and large cities, espe-
cially in comparison with Essex. 1t is
open to the greatest suspicion. Why, even
Mercer county returns S11, ,684, O96 of per-
lsonal property, with only one-fourth the
population of Hudson.
WHERE HONESTY ABlDEs.
Compare these assessments with those
made by the honest and unsophisticated
rural counties, where the exile and tricks
of tax shirking have not yet been reduced
to science. In Burlington county the
personal property is about one-fourth the
reality; in Cumberland, one-third; in
Gloucester, less than one-fourth; in Hum
terdon, One-half; in Salem, one-third; in
j Sussex, one third, and in Warren, one
third. By all fair rules and principles of
assessment the proportion of personal
property to real estate should be less in
these farming communities than in she
homes of the great banking and corporate
i institutions in the cities. But here we find
that it averages more than double the pro-
Iportiona-e assessments in the great CEN
tres of population and wealth Can this
be due to anything else than slothful and
wholesale system OF shirking
HOW TO CATCH sHlRKERs
In his supplemental report as member
of the Taxation Commission of 1896, Cen
eral Rushing, OF Trenton, recommended -:
That all assessments in the State be
made as and from January and completed
on or before July OF each year, and all
tax bills be delivered in August, and the
assessments duly advertised for one week
in August in at least two newspapers in or
near the taxing districts. Boards Of appeal
/ to meet everywhere during September.
Taxes payable from October | to December
81, with deduction OF two per cent if paid
| before November 1 Millions
OF property now escape taxation altogether
because Of the shifts and changes thereof
afforded by our assessments. in different
places beginning and ending on different
dates, and this can only be remeded by
uniform dates as above So / believe in
giving the greatest possible publicity to our
tax lists, go that evsry man may know
kwhat his neighbors pay, and vice versa, as
in New England. I am persuaded that
this would have great directive Influence,
not only in bringing 900 low taxes up, but
also in bringing andue taxes down, and
! thus equaliziD verybody. So I believe in
giving a psdmium or discount for the
prompt payment Of taxes, If il be objected
that this would work against the poor, as
the rich can always pay their takes,
answer, the experience Of our tax officers
is that the poor are always the first TO pay