The Mount Holly news. [volume] (Mount Holly, Burlington Co., N.J.) 1891-1942, 1906-08-21

Such an administration will con
duse not to raise; but rather lowe
taxes. The amount of taxes which
each individual will pay cannot be de
termined until the tax rates are FIXED
| and the tax bills prepared.
Increased revenues provided for BIZ
the last session of the Legislature
from railroads and public utility cor
porations and the proper equalization
OF assessments, should materially re-
duoe local taxes and afford the tax
payer corresponding relief.
The man OF small means and HE
small property owner should be espec.
tally benefited by this adjustment.
Your board should make this clear to
the public and explain the tax laws
and the purpose you are to serve in
the system of taxation.
The question of taxation is so COM
pick and has so many ramifications
that you will be able to render valua-
Bile service to the State if you extend
your observations beyond the mere
limitations of your duties. The
amount of taxation is determined by
municipal administration and mum.
cipal finance.
III, this year, municipal budget
should be increased a hundred or
three hundred or a half million dol.
lars as compared with the budget Of
year ago, you should make it clear
to the public that such increase in
taxation is due to increased appro-
priations for municipal purposes and
IS not due to your administration Of
the laws.
1t is probable that there are com
plicatiOnS in this connection that
make an economic administration of
municipal affairs difficult. 1t is well
known that mandatory appropriations
leave the fiscal bodies of municipal
ties no choice as to the amount of ap-
preparations made for some purposes.
In some cases responsibility for the
raising and expenditure of municipal
funds is not confined to one body but
divided between two or more.
The effect of such laws as these can
be easily observed in the exercise of
your duties and | suggest that in the
report you make you call attention to
any defects in the laws regulating
municipal administration and suggest
such remedies therefore as to you
seem wise. Such facts and such OBJ
seryattons VIII be of great service to
the Legislature in determining the
question OF municipal law
You occupy a quasi-judicial posi-
ton. Every taxpayer who comes be-
fore you, has right to feel that Meth
er position, influence nor politics will
have the slightest weight in the deci-
sion upon his plea. Your board, like
our courts, must be above suspicion.
You are not holding political posi-
lions. You are not to be Influenced
by political considerations nor are
your powers to be exercised either for
or against any political element of any
character whatsoever.
impartial and conscientious perform
ance of your duties should be you,
sole aim and purpose to justify, your
existence.
The inequalities, determinations
and lack Of uniformity into which our
tax system has fallen warrant a body
OIL your character to bring order out
of confusion.
The taxing machinery of our State
has not kept pace with the growth of
our communities and increased duties
have been necessarily thrown upon
the taxing officers. In the city of
Trenton, for example, there are g., 900
items upon the tax duplicate.
Ii each item should have two min
utes' consideration in the year, this
would occupy the local taxing board
thirty-six weeks, work ten hours
day. This is but an illustration of the
amount of work involved in tax as
sessments in all parts of the State.
The difficulties that confront our
tax authorities are thus apparent. It
is not surprising that with an over
whelming amount of detail work as
SCISSORS and taxing boards should have
been able to dc little more from year
to year than follow the previous years
duplicate with such additions and
changes as they had time to make.
Add to this the confusion resulting
from the various standards of judg-
ment of about hve hundred and fifty
assessors and the reason for the glar-
ing inequalities that have grown up in
the taxation of property in this State
is at once manifest.
The creation of your board, follow
ing the example or other States, is de-
signated to bring order out of chaos,
to SECURE equality where inequality
exists and to render justice where in
justice prevails.
The opportunity afforded you for
rendering service to the people is one
that should enlist your most earnest
and conscientious efforts.