Perth Amboy evening news., 1904-11-01
CHARLES c. BLACK
! KS GONIORTONST
Defended Up to Very Eve of His
Nomination Doctrines He
Now Repudiates.
HAS .HE GONE OFFICE mad ,
Record Taken From His Own Writings
and Utterances to Prove His
Extraordinary A~crobatics.

49, UhNNtAJ A'
teachings as a lawyer, private citizen,
equal tax commissioner ard member
of the state board of taxation.
He has posed as a taxation expert
for years. His teachings and writings
on that subject are well known, or, at
least, they are matters of record. AS
candidate and politician he repudiates
the doctrines he had most positively
advocated and most vigorously defend
ed and does a complete somersault to
adjust himself to the Democratic plat
form. But let his own words condemn
him:
From 'Black ON Taxation."-Publish-
ed In 1898.
'"There is scarcely a subject in con-
nection with the history and science of
government in which taxation in some
form has not been one of, the most
intricate problems" (See page Z, Sec
ton 81
Taxation in New Jersey has been
Dne of the most important and intricate
subjects before the people and the leg
islature, underlying and connected in
some form with almost all other ques-
lions. . . The most intricate problems
of the future; especially in connection
with the government of her growing
municipalities, Will revolve around this
subject of taxation ana the best sys-
TEN. based upon sound principles of
political economy, for raising the pub
lie revenue (See page 8, section 81
New Jersey having settled the
problem OF state ~taxation-viz, by
raising the great bulk of the states
revenue from the railroad and other
corporations, which Is not only sound
in principIej but advantageous to the
state in practice (See page 151, see
ton 1881
"The operation Of this act in its APP
plication to Jersey City works an in
justice in this: That the property
other than that of railroads and canal
companies is taxed at a much higher
rate than the properties of such COM
panies, and the constant absorption by
the railroads of property for their in
creased requirements of traffic-more
30 than in any other taxing district of
the s~tate-thus withdrawing from the
ratabIes Of Jersey City zach year much
property that would be assessed at the
local or higher rates. On the other
hand, the property of the railroads and
canals is assessed at a higher valuation
by the state board of assessors than the
property of individuals by the local as
SCISSORS. The principle in that act of
fixing . maximum rate of taxation is
unquestionabiy a sound one, and the
remedy for this apparent inequality
would seem to be by limiting the
amount of municipal or local taxation,
and by limiting the amount Of property
taxing district subject to be assessed at
rates different from the local rates, and
the tax to be used for any other than
local or municipal purposes" (See page
229, section 207.)
Mr.. Blacks Record as an Equal Tax
II alton Commissioners.
Charles c. Black was a member of
the equal taxation commission APP
pointed by Governor Griggs in 1896,
which made a report to the legislature
in 1897. The commission recommended:
'First.-That the state relinquish its.
revenue of one-half of 1 per cent,
or So on the thousand dollars of
valuation derived from the prop
erty used for railroad and canal pur-
poses on real estate other than main
stem and known as second class prop
erty.' The value of this property, MS
returned by the state beard of ASSESS
ors for the year 1896, was Sal, $780,
216, from which the state derived a
revenue of $205, 601 .OS for the use of
the state, this amount so relinquished
($205, 601 .0S) to be distributed to the
local taxing districts in proportion to
the amount of such property located
in the several local taxing districts.
"seoond.-That the act Of 1884 as re-
vised and amended in 1888, under which
the main stems of railroads and water
ways of canals; the franchises and tan
sibIe personal property, etc, are taxed,
be preserved, except in the above par
ticular." ps
Mr.. Black filed a supplemental report.
in which he made the following recon-
niendations: i
s"FirsfAtThe limitation in the statute
Of 1884, under which tie real estate
used for railroad and canal purposes,
other than the main stems and water
ways, is taxed at a rate not to exceed
SIS ON the thousand dollars of valua-
ton, should be repealed; such property
should be valued by the state board of
assessors, but taxed at the rate Of the
local taxing districts in Which such
real estate is located, giving the state
board OF assessors power to equaIize
the taxsk TO be paid on such property,
with the taxes paid by individuals and
other corporations on their real estate
Il 1seh taxing districts, or limit the rate