The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1906-02-27
INO EQUAL
| TAXATION
How the Railroad Companies
Return Their Tax Ratables
IN This County.
A MoRRISTOWN OBJECT LESSON
EprroR or TnE CHRONICLE /:

are vying with each other in eagerness
to have enacted in statutory form
what each considers equal taxation as
applied to railroad property, there
seems ground for hope that at least a
part Of the special privileges the rail-
roads have been enjoying so long will
soon be taken from them. While the
matter is moving and at the point Of
Execution it is important that what
ever is done be done right TO undo
any half way action would require an
amount Of agitation equal to that
lately gone through.
There are two main points of con
| tention in the discussion OF the sub
| ject Of the taxation OF the real estate
of railroads.
(D Should it be assessed for taxes in
the taxing district where it is situated
by the same officers who assess the
other real estate in that district, or
should it be assessed for taxes by a
special board whose jurisdiction covers
the whole state and whose powers
authorize them to go into each taxing
district in the State and select for as
sessment for purposes of taxation, out
of all the property in that district,
simply the real estate used for rail-
road purposes?
| (2) Should the taxes assessed be coll
lected and paid in the taxing district
where the land is situated for the
same purposes as the taxes on the
other lands In that district, or should
they be collected and paid for a special
purpose; the special purpose being one
in which each taxing district is inter-
ested, but over which it has no con-
troll either as to amount or items Of
expenditure?
The change made by the law Of last
winter in regard to the taxation of
the real estate of railroad companies
combines both of the above. BY it
railroads and real estate, such as
| depot and freight house yards, round
houses and car yards and all lands
used for railroad purposes outside of
the main line of the road, is assessed
| for taxes by state board, the taxes
are collected by state board, but
paid over to the local taxing authori-
ties and used for the same purposes as
taxes collected from the property in
that district.
| The reason advanced for assessment
| by State board is that the local cleo
tive assessors are inferior men and not
SO capable as an appointive State
board for assessing this class of real
estate. The question of the relative
ability and honesty of the local asses
sor and the State board need not be
discussed. If the local assessor is an
inferior man, which is not admitted, it
is the fault of the people In the dis
trict where he is elected. II the State
commissioners are a superior class OF
men which is not conceded, they rest
under the imputation of having been
appointed to office at the dictation or
at least by the influence of certain
powerful interests whose property is
to be taxed under assessments made
by them. But if the infeTierity OF
the local assessor is granted is there
any reason why the property of the
railroads in Morristown should be as
sessed by men superior either in
ability or honesty to the men who as
sess all the other property in Morris
town. Has not the owner Of a factory,
a store, a mansion or hoYea as good a
right as a railroad to the services of a
superior man when the man is paid
by the general pubgicg In Morris
town the d., L. & w. r. r. has
lately bought the 9 King property on
Morris street aid the M0rrist0wn &
Erie has lately purchased the Mar
tin Milla property While the uses
to which each was pUJ were widely
different, 1t was NOT doubted that the
local assessor was fully qualihed to as
seSs them both, till a railroad became
the owner of each
The railroads in New Jersey are re-
quired to send to the State b0aad of
taxation a report ia writing, under
oath. of the property owned by the
company and the value OF such proper
| ty. These reports show the yalne of
the second-class property ia each tax
ing district and the length of the
main stem in each district In view
of the valuations fixed on such proper
! ty as later given it would be interest
| ing to know Ia how many instances
the State board Of taxation have ir-
creased the valuations as given by
| the railroads in the report: and
whether the present system does not
| in practice generally allow the rail-
roads to fix for purposes of taxation
the value of their own property.
it Is urged that it would be impos
sible to assess the railroad property in
the separate taxing districts as the
value Of that property can only be as
certained when considered as whole
But the fact Ii, that, as now reported,
! the seeond-elass railroad property is
divided and valued in districts, and
| the mileage OF main stem IN each tax
| ing districts Is already given In the re-
ports 0f the. railroads themselves.
From this supposed difficulty, which
does not exist, the conclusion is ar
rived at that taxes on railroad real es-
tate should not be paid into the same
[coNrINuED ON FOURTH PAGE.