The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1905-01-18


person or company, running, operating
or constructing any railroad or canal in
this state shall return to the State Board
Of Assessors statements Of schedules sub
scribed and sworn to by the president or
other chief officer before some officer of
the State authorized to administer oaths,
of the real estate.as il existed on the first
day of January preceding, specified its
extent and dimensions which may be
shown by a map or maps setting out in
detail the real estate and the number,
character and value of all buildings and
structures in each county and in each
taxing district, used for railroad or canal
purposes, including the roadbed (other
Than main stem, water ways. reservoirs,
tracks. buildings. water tanks, water
works. riparian rights, docks, wharves
and piers (and being the property re-
ferred to in subdivision of section 3
1
of said act) Such statements or sched-
ules shall be made in conformity with
such instructions and form as may be
prescribed by the said board and such
further statements shall be furnished as
said board shall require; the said board
shall prescribe the form of the oath to
the statements and schedules required by
this section, and any person who shall
make such oath falsely shall be deemed
guilty of perjury.
So On or before the first day in June in
each year the State Board of Assessors
shall ascertain and certify the value of
the property described in the foregoing
section to the local taxing authorities in
the several taxing districts in which the
same is respectively situated.
.'3. The value of such property so cer-
tilted shall be included in the amount of
the ratables to be taxed in the several
taxing districts, and the necessary tax
rate for such district shall be aseerfained
by the local taxing authorities and eerti-
fed to the State Board of Assessors on
or before the first day of September in
each year. .whereupon the State Board of
Assessors shall include in the taxes to be
assessed by it, under the provisions Of
the act to which this is a supplement. the
property described in the frs section
hereof at the rate in each taxing district
that is so as aforesaid certified to it by
the local taxing authorities provided.
that if the local taxing authorities of any
taxing district shall fail to certify to said
State Board of Assessors within the time
prescribed by this act, the local rate of
tax as fixed, it shall be the duty of said
board to allot to the taxing district so in
default an apportionment Of tax at a rate
not exceeding one and one-half per cent.
upon the class of property described in
the first section hereof.
T. The State Board OF Assessors
shall. as at present provided by law. GER
tify and report to the Comptroller of the
State the assessed valuation and tax lev
led upon the property of each railroad
and canal company in the State and of
the separate valuation of the property of
such companies in each taxing district.
separately valued and assessed under
provision of subdivision two ~ of sec
ton three 81 of the act to which this
act is further supplement, and the en-
tire amount of tax derived from the as
sessment of this later class of property
shall be allotted to and paid over to the
local taxing districts through which said
railroads or canals run, giving 10 each
such district the total amount Of tax
that may be so derived from such prop
erty of each railroad or canal company
therein.
'.5. All acts or parts of acts incon-
sistent herewith be and the same are
hereby repealed; but nothing herein
contained shall apply to any other state
ments that are by the act to which this
is a supplement required to be made nor
to any other property than that herein
described.
6. This act shall take effect imme-
diately.
The fact that Speaker Avis referred
the bill to the Committee on Judiciary of
which Mr.. Dufield is chairman instead
Of the Committee on Railroads and Can
ais where it properly belonged, has also
excited considerable comment. The State
House gossips are inclined to think that
the Speaker and Mr.. Duffield have Joined
issues and are determined to hold the
Dufiield bill as a club over the heads Of
any other equal tax measure presented
during the session. Mr.. Duffield as
chairman of the judiciary Committee