Perth Amboy evening news., 1906-08-15
NAY TEST IN
THIS COUNTY
Question Raised As to What
Constitutes First and Second
Class Railroad Property.

NEW BRUNSWICK, Aug. Ia
The Middlasex assessments may be
made the vehicle by which to test the
question of what constitutes the main
stem of railroad property. The last
law passed by the legislature on that
subject was supposed to make it rea-
sonably plain, but it developed at the
meeting Off the county board of tax
equalization with the two state equal
izers, Major Lentz and Charles G..
Black, that there is still a difference
of view between the assessors and
the railroads. This is particularly
the case at South River and in the
Amboy section of the county, where
the railroads are seeking to have
sidetracks assessed as main stem,
while the assessors hold them to be
second class property, assessable at
local rates for local purposes.
Mr.. Samsel, the democratic mem
Der of the board, brought up this
subject and she subject of tugs and
boats constituting main stem or sec
ond class property. The board did
not know how the state board of as
SCISSORS had treated the property IN
der discussion, but Major Lentz said
that could easily be ascertained at
Trenton, but it was not a question of
what the state board had done, as it
is not the final arbiter. Major Lentz
said it was a case for the courts to
decide, if disputed. He advised a
nominal assessment by the local as
SCISSORS, and il there was a conflict of
opinion there would be afforded the
opportunity for a test cas
Three instances of disputed assess
ments were cited by Mr.. Samsel. One
was the three mile track running
from the Raritan river road out
through the South River section to
reach the various industrial plants;
another was that of the railroad
tracks hal branch out fan-like at
the Amboy coal docks; and a third
was the terminal built by the Central
stockholders under separate incorpo-
ration to reach the industrial district
about Perth Amboy, and operated as
a separate and distinct road. The
question was whether these were in
cluded in the main stems or whether
they were second-class property.
Major Lentz ruled that the South
River branch and the terminals at the
coal docks were second class proper
ty. He held the main stem to be
merely the through tracks Upon
which the transit of freight and pas
sengers was conducted from terminal
to terminal. The law limits this
main stem to 100 feet in width, but
the major laid down the dietum that
where one track constituted the
through line, all outside of that was
second class property, the intent of
the law not being in that case, nor in
any other whore the actual main
track width was less, to expand the
stem to 100 feet in width. He held
actual through trackage to that width
to be necessary to constitute the 100
feet limit of width. Here the p. r.
r. main stem is four tracks in width.
For that reason he advised that the
three-mile branch road at South Riv-
er be assessed locally as second class
property. Likewise the Amboy coal
dock terminals. Two tracks consti-
tuted the main stem there. All others
were assessable as second class prop
erty. He remarked the great advan-
take this would be to the township
in which the side tracks were located.
Major Lentz was not so sure about
the Raritan river terminal, but
thought the matter could be tested
by putting a nominal local assessment
on it, say $4,000. If the state board
had it already assessed as main stem,
the test could be put through the
courts and the doubts removed.
Lawyer Spencer, clerk of the coun-
ty board, aswed how boats should be
assessed. He said that there were a
number of boats whose actual home
port is New Brunswick. notably those
of Johnson & Johnson, which were
assessed in Perth Amboy.
where are they registered?'
"At Perth Amboy," said Mr.. Spen-
Ger.
isn't New Brunswick a port of en-
try?" asked Major Lentz.
NO." was the reply.
"Then they must be assessed at
Perth Amboy, unless you can get
your Congressman Howell to have
New Brunswick made a port of en-
try"
The entire board of equalizers was
present, also Assessor /. d. Cozzens,
of North Brunswick; Peter f. DAILY,
counse for the boroughs of South
River and Roosevelt; City Attorney
Edward w. Hicks, of this city, and
County Collector Groves.