The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1905-01-17


Of the value adopted BY the local assess
ors in each taxing district there is no
reason why it and the property Of indi-
viduals should be taxed for the same pur-
poses at different rates Let the railroad
tax law be amended so that second class
property be assessed at local rates This
recommendation is made, and can be prop
erly made, only in the interest Of the tax
| payer 1t should be carried out with an
| eye single to his benefit | suggest, there
fore, that ii framing the statute in the
discretion of the legislature, 1t be pro-
vided that the value of this property be
certified by the state board Of assessors to
the various taxing districts in which the
property lies that this be added to the
municipal Iatables already ascertained
and that upon this aggregate valuation the
local tax rate be struck. In this way and
not otherwise will the taxpayer receive the
benefit of a reduced tax rate and find relief
to this extent from the increasing burdens
of his annual tax bill
Railroad Main Stem.
The main line of railroad depends for
its value upon its continuity from ter
minal to terminal Property of this kind
has value as whole. Divide it and you
destroy it. In estimating the value OF
such property for purposes of taxation
it should be valued as whole. The sep
aration of this property into sections or
into real estate and franchises does not
conduce to the reyenue of either the mu-
nicipality or the state.
In any modification of the taxation OF
this class of railroad property due con-
sideration should be given to it's effects
upon the revenues of the state. Laws up
on this subject have differed at different
periods but in all cases the income from
this source has been covered into the state
treasury for state uses. How far the state
i can forego such revenue at the present
time is a matter for legislative consid-
Grafton In recent years much of her in
/ come has been diverted to municipal uses
Some sections Of our state are asking for
| the collateral inheritance tax; others are
asking for the tax on insurance COM
panies. The national government recon-
mends incorporating business companies
under federal laws These influences all
tend to lessen the states income Under
no pretext should the legislature be in
duced to f0rego that income to such an
| extent that a state tax be unavoidable,
To such a tax / am unalterably opposed
The people have been free from. this bur-
den for twenty-one years. Let us preserve
this happy condition.
The main lines of railroads constitute
a species Of property particularly adapted
to taxation by the state so long as the
state needs the revenue. Railroads can
not move away; nor are they confined to
the limits of a single taxing district, but
4 of do on f1iC for
/ the entire commonwealth. Nor must il
be forgotten in the modification Of the
present railroad tax law that it's funda-
mental principles have been approved by
our highest courts and that change IN
these principles would open new legal
| questions to be afterward determined and
settled. When it is considered that the
revision OF the school law, in the prepara-
tion of which the best legal talent was
consulted. was a subject of two adverse
decisions by the highest courts the de-
STABILITY of avoiding such confusion In .
modification of the railroad tax law is q
truism that needs no Defense consid-
erations of equality are fundamental and
essential Equality of taxation is favored
by all both as matter of justice and as a
constitutional requirement.
Report of State Commission.
Upon this subject the report of the COM
mission to ascertain the facts will prob
ably soon be placed before our legisla-
/ ture. With these facts in possession il
will be easy to determine what inequali-
ties exist and to remedy the same with
| Justice and fairness to all concerned II
| there was one thing decided by the last
election it was that this matter should be
| thoroughly investigated and that this
important subject should not be hastily
and superficially considered, but that
right. fairness and justice should prevail
The people ask nothing more than this,
and they will be satisfied with nothing
less. AS Governor Albeit said in his mes
sage in 1887 1T is just to make the rail
road corporations bear equal tax burdens
with individuals, but it is also just that
individuals should be prevented from dis
regarding the law and evading the con-
stitution through the Illegal action Of To-
cal assessors. Equal burdens and equal
rights for all, corporations as well as in
dividuals, are the principles that should
control our tax legislation"
No question is settled until it is settled
right The present tax laws of the state
do not operate uniformly upon all proper
ty The state board Of taxation has de-
clared time and time again that in many
localities the tax laws were being de-
liberately violated by the assessment of
property below its true value, in some
cases as low as SO 1-3 per cent The same
authority has declared, what is matter
of common knowledge, that personal
property to a very large extent escapes
taxation. Under such a system the tax
| PAYERS have no protection. because there
| is no protection in policy that Is based
upon violation Of law. If all property
were assessed according to the constitu-
tional requirements the average tax rate
in the state would be less than per cent.
What is needed for the settlement of tax
problems is less theory and more good
old fashioned Ten Commandment hon
esty. The question of taxation cannot be
| settled piecemeal. 1t must be settled as a
whole, and all kinds Of property, real,
personal and corporate, must pass mus
ter before the reviewing tribunal
Abuses Of Taxing System.
OF the many abuses of our taxing sys-
| TEN / cite one illustration. In order to
escape part of the county tax some tax
ing districts have resorted to low valua-
tions and have released from taxation al
most all personal property. Under such
q cOnuillOu some cpuAliSS dIS pedFiHE an
undue share of the tax burden as COM
pared with others The people of New
Jersey are raising every year for school
purposes under the agency of the state
about $1.8S6,0OO The amount that is to be
raised by each county is determined by
/ the proportion its taxable property bears
to the taxable property of the state.
These counties therefore, which reduce
valuation and allow property to escape
! taxation altogether do not bear their fair
I share Of this school tax. 1t is not a suffi-
cient answer to say that 50 per cent Of the