The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1905-11-10
CHARLES c. BLACK
ON EQUAL TAX
What the Champion Of the
Doctrine Says in the State
Boards Report to Cover
nor Stokes.
DEsAGREEs WITH ASSOCIATES

COMBINATIONS, WHICH DO
NOT PROVIDE AN ADEQUATE
REMEDY FOR TAXATION EVILS
as1sslasiA-zs
This is Charles G. Black contribution
to the report of the State Equal Taxa
tion Board presented to Governor Stokes
I this week
4 cannot agree with my associates in
the Recommendations made, for the fol-
lowing reasons:
'First-Because an average tax rate
applied to the main stem real estate of
/ the railroads and canals is not and can
not be equal taxation. In some taxing
districts the railroad and canal property
would pay more than it should, and in
seme taxing districts it would pay less,
hence unequal taxation
/ Second-Because in every sound sys-
TEN of taxation, she tax from the real es-
tate is source of revenue that belongs
to the municipalities. 1t is idle to talk
about there being no State tax, when the
State takes to itself source of revenue
belonging to the municipalities, the
revenues from the land values of the
taxing districts, and takes it unequally
from the several taxing districts in. the
State.
.Ihird-There is no equity or justice
in an average tax rate applied to the
main stem real estate of the railroads
and canals.
"Fourth-There are practical dificul-
ties in valuing a main stem of railroad,
in its entirety, and taxing it at an aver
age tax rate; it does not provide equality
of taxation. 1t is impracticable. A mo-
ment's reflection win convince a practi-
cal mind that it cannot be done and do
substantial justice, either to the railroad,
the State or the municipality An ex-
animation of the case of the Central
Railroad Company vs.. State Board of
Assessors, 20 VI. 4, will justify this
statement
"Fifth-The only practical plan to
fairly and justly value the main stem of
a railroad or canal is to subdivide it into
sections, and value the land and improve
ments; this having been done in tax
ing district ,and the local tax rate ap-
piled, the value can be tested by an ap-
pellate tribunal, based on evidence, from
which a just conclusion can be deter
mined.
in obedience to that duty imposed
upon the Board of Equalization of Taxes
by the Legislature, as member of that
board, | respectfully report that to pro-
duce equality of taxation in New Jersey
the following changes in the law should
be made:
"First-That all taxable real estate of
any person or corporation, including the
main stem of the railroad and canal COM
panies, in any taxing districts, should be
made by uniform local tax rate in each
taxing district and the proceeds. applied
to the use of the taxing district in which
the real estate is located
"Second-Mat the fixed tangible per-
sonal property of the railroads and canals
should be taxed by like uniform local
tax rate and the proceeds applied to the
uses of the taxing district in which such
fixed tangible personal property is Iocat-
ed.
"Third-That the movable tangible
personal property Of the railroads and
canals should be taxed by like uniform
local tax rate and the proceeds applied
to the uses of the taxing district in which
such fixed tangible personal property is
located
''Third-That the movable tangible
personal property Of the railroad and ca
nal companies should be taxed at the
average tax rate of the State and the
proceeds applied to the use Of the State
t .Fourth-That the franchises of the
railroad and canal companies should be
taxed at such rate as the State may de-
termine, based upon fixed State poll
cy, the needs of the State, the business
done in thea State by the companies and
the benefit such transportation companie;
are to the State, being the dominant fac
tors in determining the State policy.
"Fifth--That the method Of assess
ment by the State Board Of Assessors
and the methods and machinery for col
lecting and distributing the tax as now
provided by law should be preserved.
The reasons for these recommenda
tious have been 50 frequently stated il
official documents that il would serve ns