The evening star and Newark advertiser. [volume] (Newark, N.J.) 1907-1908, 1907-08-28
ASSESSORS MAY
REJECT P. S.
FIGURES
COmpany'S Statements Need
Not Be Accepted,
Says Crane.

County Councel Elvin H. Crane sent
to the County Board for the Equaliza-
ton of Taxes a legal opinion asked for
by that board in regard to assessments
on the Public Service Corporation for
the purpose of taxation. Hhe states
that the assessors in the county haYe
the right to refuse to accept statements
made by the company and to put the
officers of the company under oath in
order to ascertain the axable property
owned by the company.
The opinion Is as follows:
Il received your communication. signed
by your secretary, in regard to the tax
alton of the Public Service Corporation,
in which you ask my opinion upon the fol-
Is the assessor compelled to assess this
property in accordance with their state
ments when he really believes 1t is of
much ggreater value, and can he compel
the company to make a detailed state
ment?'
Il find that in the year 1900. Phi. L. p.
500, the Legislature of this State passed an
act for the taxation of all the property
and franchises of all persons, co-partner-
or occupying public streets, highways,
roads and other public places, except
municipal and corporations taxable under
an act entitled An act for the taxation of
railroad and canal property approved
April 10, 1884, or of any of the supplements
VI abiNHdAtitliiS lH1ItlO4
Section l of said act reads as follows:
All the property, real and personal, and
franchises of all persons, co-partnerships,
associations or corporations other than
municipal or corporations taxable under
the act entitled AN act for the taxation
OF railroad and canal property" approved
April 10, 1884, or any of the supplements
or amendments thereto, which have ac-
CURED or may hereafter acquire au-
thority or permission from the State
and have or may hereafter nave the
right to use o. occupy and occupying the
streets na highways, roads, lanes or public
provided
Section . of the same act provides that
the respective assessors or officers, having
like powers and duties to perform in each
taxing district In this State. shall each
year ascertain the value of such property
located In, upon or under any public
street, highway, road, lane or other public
place in each taxing district, and the value
of the property not 80 located; when as
certained, all such property shall be as
sessed and taxed at local rates, as now
provided by law, and all proceedings for
appeal review and collection now availa-
bic, shall remain applicable
n Under the laws of this State, In force,
when the act of 1900 was passed, it was the
ual value of all taxable properties in his
district; and this ne was to do by diligent
inquiry, by the oath or affirmation of the
person to be assessed, or of other persons,
If necessary, and by personal examination
of the property to be valued.
The supreme Court of this State 80
decided in the case of State, Keller ct al,
prosecutor, VS.. Tfmball, collector of Ew-
ing. z Vroom, p. 81. The court was then
constructing. the sixth section of the tax
laws of 1856; the act of 1866 was repealed
and superseded by the revised tax act of
1903, but the provisions of the act of 1903
for the assessment of real and personal
property are the same, II not broader,
than the act of 1866.
Sections 6. Z and s Of the act of 1908
provide a way to ascertain the full and
fair value of real property, and section u
of personal property.
Section IA of the same act provides that
the assessor shall LAY power to examine,
under oath, any person or officers of q
corporation touching taxable property of
himself or others etc.
Il am, therefore, of the opinion that the
assessor is not bound by the statebment
of the company, and he can, II not salts
fled with the. statement, proceed as d.
rected by section IL of the laws of 1903, TO
examine under oath any officer of a cor
poration touching the taxable property of
the corporation for the purpose of ascer-
tanning its true value"