Gloucester County Democrat. (Woodbury, N.J.) 1878-1932, 1906-09-13
CouRty Boards Of Equalization Of
Taxation.


A neatly printed pamphlet, entitled "The
Case of the People in the Legislature of
New jersey is being distributed through
out the State by the Republican State
League for Equal Taxation (the Colby
followers) that gives IN consiss form much
of the inside history Of the legislation at
Trenton last winter.
We quote what itssays Of the Avis Tax
law
'sSenator Avis introduced bill providing
for the appointment Of Board Of Equaliza-
ton of Taxes for each county, composed of
three members empowered to reYise assess
ments enforce laws relating to taxation,
and to perform all. other duties in. relation
to taxation in the county, in practically the
same manner and with the power granted
to the State Board in the statute authoriz
ing the appointment Of the State Board OF
Equalization Of Taxes. The people had
for many years made the fight against the
railroads for the purpose Of compelling the
railroads to pay approximately the same
taxes as the individuals were paying. This
fight eliminated in the Colby amendment,
which caused the State House Ring to pass
ihe Perkins act which increased the rate
the raj roads were paying from S. per
thousand to the average State rate, which
was supposed to be $22 per thousand
There were abuses in the assessing power,
but the railroads, it appears, demanded the
enactment of statute whereby all property
of individuals would be assessed at an in
creased rate, possibly for the reason that in
creased assessments Of the individuals
property would lower the average State
rate. The passage of the Avis act at one
session of the Legislature, without previous
agitation, shows how easy it is for railroads
to procure friendly legislation, which is in
strong contrast with the difficulties encoun-
tered by the people in their long struggle
for equal taxation. When the bill came up
In the House Mr.. Martin opposed it on the
grounds that it permitted the appointment
Of a lot of useless oficeholders for she pur-
pose of distributing patronage and holding
the machine in line, the State Board of
of Taxes was not oYerwoIked,
shat the members of that board could do all
the work in each Of the counties, required
to be done by the proposed law, by the
county boards, and that it added an expense
of approximately 500, 600 annually which
was absolutely unnecessary. The bill,
however, was passed.
The machinery for the assessment and
taxation of property was Immediately set
in motion after the enactment OF the Per-
kins bill, for the purpose Of revising and
reassessing all property throughout the
State. It may be merely a coincidence, but
it seems strange that the reassment of prop
erty on higher basis should be made at
the time when it would particularly benefit
the railroads. The Perkins act does not go
into effect practically until November, 1,
1906, at which time its constitutionality
will probably be attacked, with the result
that the municipalities will not receive any
direct benefit for considerable period of
time Meanwhile the increased assessments
are agitating the people, and the adherents
of the machine are making strenuous efforts
to cause the individual to believe that his
increased taxes are due to the Colby move
ment. Tax bills will be largely increased
this year, and the individual will still pay
on higher basis than the-railroads. 1t is
conserYativeIy estimated that the value OF
the railroads in the State of New Jersey is
$3.50, 900, 900. They are assessed at $780,
000, 600. There is no method under the law
by which the individual can compel the
State Board of Assessors to increase the
assessment on the railroads 50 the true, full
and constitutional value.
ssUnder the Arrowsmith bill most of the
railroad property would have been placed
in the local ratables. and the individual
would have been permitted the same reme-
dy against the low assessment on railroad
property as be now has against the low
assessment on his neighbours property. "