Perth Amboy evening news., 1906-08-16
DUTIES OF TAX BOARDS
(ContInued From PAGE Id

~ S0Caf IdAtO dIe like
wise reduced. Increase of valuations
if they are fairly inc equitably made
do not increase the amount of the
contributions which are to be made
to the public expense, except IN the
case of those properties that have
been u~ndervalued as compared with
other properties, or have escaped tax
alton altogether. OF course if some
individual through favoritism or
through concealment of his property,
has been escaping his just share OF
the taxes, then in the proper exeeu-
ton of the law, where every man Is
to be treated exactly alike, such an
individual would probably pay an in
creased amount of taxes. That in
crease, however, would only be the
rightful payment which should have
been made heretofore, but which has
been wrongfully avoided. The indi-
vidual who through any method
whatsoever, either by favoritism or
c%oncealment of wealth. has ESCAPED
his rightful share of the common
burden of taxation, has practically
withheld from the public treasury,
moneys that are due it from him, and
has had the benefit of unlawful re-
bates which have not been accorded
to his fellowmen. If in the proper
execution of the law, such individu-
ais, if there be any, should conse-
quently pay taxes on terms of equal
ity with every other individual or
property owner, just as the national
government is now compelling all
shippers to pay equal freight rates
without rebates or drawbacks, such
adjustment of taxation through your
Offices cannot be claimed to be in the
nature of an increase, but rather the
remedy of a wrong. All property,
whether of corporations or of indi-
viduals, should be treated exactly
alike. This is equal tax. An honest
man demands no more and will be
satisfied with no less.
In the supervising power which you
will exercise over those whose duty it
is to assess property and determine
valuations, you have but one guide,
namely, the constitution and the law.
So far as the principle of valuation
is concerned, the constitution deter
mines that, and that mandate has
been in existence since 1875. Those
who will be inclined to complain of
the assessors for obeying their oath
of Office in taxing property according
to the constitutional provision, viii
have their quarrel not with the tax
ing authorities but with the consti-
tuition itself, which fixes the standard
of valuation. This, if obeyed, guar.
antees to every property owner the
equal protection of the law. When
violated by the substitution therefor
of some other standard, the property
owner is at the mercy of favorltism
and the varying opinions of the tax
ing officials. All property should be
equally valued ana assessed. When
tax rates are reduced, all property
will share in the reduction.
The necessity for uniformity and
equalization of valuations of taxable
property needs no defense. Where
different properties in the same tax
ing districts are contributing to the
same common burden, where differ
ent taxing districts are contributing
to the same county tax, and where
the different counties are contribute
ing to one and the same state school
tax, it is manifestly unfair that these
properties in any of these cases
should be unequally assessed. 1t
will be your duty to see that equality
and uniformity prevail and that exact
justice is rendered to taxpayers them
selves. You are the guardians of
their interests and they will look to
you for such adjudication as will pro-
duce unquestioned fairness and equal
ity. Such an administration will con-
duce not to raise but rather lower
taxes. The amount of taxes which !
determined until the tax rates are
fixed and the tax bills prepared. In
creased revenues provided for by the
last session of the legislature from
railroads and public utility corpora
tons and the proper equalization of
assessments, should materially re-
duce local taxes and afford the tax
payer corresponding relief. The man
of small means and the small proper
ty owner should be especially bene-
fitted by this adjustment. Your
board should make this clear to the
and explain the tax laws and
the purpose you are to serve in the
of taxation.
You occupy a quasi-judicial posi-
ton. Every taxpayer who comes to
you has a right to feel that neither
position, influence nor politics will
have the slightest weight in the de-
,ision upon his plea. Your board,
ike our courts, must be above sus-
You are not holding politi-
,al positions. You are not to be in
1uenced by political considerations
are your powers to be exercised
either for or against any political ele-
nent of any character whatsoever.
impartial and conscientious perform
ance of your duties should be your
sole aim and purpose to Justify your
existence.