Perth Amboy evening news., 1906-11-01
SOUTH AMBOY.
THE TAX RATE.

""L
More Discussion on That Interesting
Topic.
There has been considerable talk
In our borough in reference to the law
passed last winter tending to the re-
duction of taxation. The question
was asked by the common council of
our boroubh counsel in reference to
this law and he, as a young practi-
TONER, very wisely lrefrained from
committing Fhimself by giving an
.opinionr Through the courtesy of the
Hon. E.-E. Haines we have been fur
nished withfa copy of the laws passed
last winter; and the Hillery law, If it
is constitutional, as far as our judg-
ment goes, this: That our tax
rates for this year shall not exceed
the rates for the year 1905, with this
exception, that the tax rate may be
increased If 1t should be necessary to
do so to raise the state tax, the state
school tax, or to pay any Judgment
that might be against our borough;
thus If the rate of our state tax or
state school tax is more than the year
1906, or there is any judgments
against our borough, it is lawful to
levy a higher rate than in 1905; but
under no other circumstances is any
man in the borough of South Amboy
compelled to pay an excess OF the
rate per one hundred dollars OF the
assessed valuation Of 1905. In other
words, if there is no increase in the
state tax, state school tax nor any
judgments against our borough, we
are only compelled to pay $1.5S per
hundred of the assessed valuation OF
our property for the year 1906, and
after that our taxation cannot exceed
Sits per hundred. If the rate should
be less than So per hundred there will
be a reduction after this year of five
cents per hundred annually of the
assessed valuation each year until we
reach the standard rate of $1.75;
while IL it should exceed 50 per hun
bred assessed valuation, after this
year it will be reduced ten cents per
hundred annually of the assessed val
uation each, year until the standard
SITS per hundred assessed valuation
Is reached. 1t seems to be the intent
of the law to reduce the burden OF
taxation in such a manner that,
though there may have been extrava-
.gance in expenditures for different
purposes in the past, those in author
ity may be able to economic and pay
debts already contracted, without the
harmful effects of suddenly establish
ing a maximum rate of taxation; but
the law plainly says no matter what
the rate was last year 1t cannot be
any higher this veal except the state
Of things exists as noted in the excep-
ton; therefore, notwithstanding what
any one may say to the contrary the
legal tax rate for the borough OF
South Amboy this year, according to
this law, should be $1.58 per hundred
assessed valuation instead Of $1.75
per hundred assessed valuation.
Now as to whether the inhabitants
of the borough of South Amboy are
going to pay seventeen cents per hun
bred in taxes more than they are leg
ally bound to pay is a question for
the taxpayers to settle themselves;
and as the law further says any tax
levied in excess of the limitations I'M
posed by sections one, two and three
are void as to such excess, then this
excess of seventeen cents per hundred
levied this year above last year is
void. However, II person said the
intent of the law only applied where
the tax ate was over SIZE per hun
bred, but we can only be governed by
what the law says, not the intent; and
that leaving out the exceptions, UNI
der all other circumstances the rate
this year and last year must be alike.
Where a man pays tax for $2O,000
the seventeen cents per hundred Is
quite an item, and to the P. K. k.
company it would mean several hun
bred dollars. 1t remains to be seen
whether the Interpretation OF the law
by your correspondent is right, for
we are satisfied this matter will be
contested In our borough.