Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1905-01-19

/ municipality though which it passed. Rail-
road property outside Of this main stem
/ known as second class property, has,
i however. absorbed and Is still absorbing
! part of the taxable realty OF the several
municipalities and has long been recog-
lied as proper source Of taxation for
municipal purposes With this principle
recognized, this property should bear its
equal share OF municipal tax burdens
Equal taxation involves valuation as well
as rate, useless one without the other
4 When the valuation Of second class rail-
road property has BY a proper treatment
( Of review been adjusted to the standard
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 in framing the statute in the
discretion of the legislature, it 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 ratables 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
1 it's 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 a whole. The sep
aration of this property into sections or
/ into real estate and franchises does not
| conduce to the revenue 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 its 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
| 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
i tend to lessen the states income. Under
| no pretext should the legislature be in
| duced TO forego that income to such an
extent that a state tax be unavoidable.
| To such tax l am unalterably opposed.
| The people have been free from this bur-
| den for twenty lone 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 single taxing district, but
/ are the arteries of trade and traffic for
the entire commonwealth. Nor must it
| be forgotten in the modification of the
| present railroad tax law that its 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 prepare
| ton of which the best legal talent was
/ consulted was subject of two adverse
| decisions by the highest courts the de-
] STABILITY of avoiding such confusion in a
modification of the railroad tax law is
| truism that needs no defense. Consid-
erations of equality are fundamental and
essential. Equality of taxation is favored
| by all both as a matter of justice and as
| 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 it
| will be easy to determine what inequali-
! ties exist and to remedy the same with
/ Justice and fairness to all concerned. If
there was one thing decided by the last
4 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 80 1-5 per cent. The same
authority has declared, what is matter
| of common knowledge, that personal
property to a very large extent escapes