The evening star and Newark advertiser. [volume] (Newark, N.J.) 1907-1908, 1907-10-05

NOT READY
FOR EXCISE

Continued from First Page.)
cratic boss of the ounty and Walter
Dear We're furnishing funds to delugt
the county with Fort literature through
the latter's paper.
Mr.. Davis was out of town. last
night, but denials of the Impeachment
wereAgiven for him from many poll
ticians qualified to speak. Said former
Senator Hudspeth. chairman Of the
State Democratic Committee:
THE charge is of course false. 1t is
campaign fiction. Both Mr.. Davis and
I have made arrangements for Mr..
Katzenbach's appearance here and we
are planning to have him give mis-
time almost exclusively during the
last two weeks of the campaign to
this county, Essex and Passaic. Mr..
Katzenbach has all along been re-
ceiving the ~staunchest support from
Hudson County Democrats and this
they will continue to give him."
1t surprised many at the gathering
that the candidate had no statement to
make on the excise question, for
though it was not expected he would,
for the present at least. take a de-
cisive stand in the matter, public de-
mand for some expression of opinion
has been strong all along. Briefly. his
speech was in advocacy of direct pri-
mary laws, new tax laws, the abo-
lition of the voting machine, and a
the State Capitol.
At the auditorium meeting he de-
clared thai one great issue of the cam
paign was honest administration, and
Their he went on to talk of the injustice
- a.tt-- - - n ~ - oa rTinH
on in New Jersey, and as it might be
carried On.
Taxation is still a vital question in
his State" he said, and continued:
Equal Taxation.
And this is Notwithstanding the partial
relief that has been wrung from Repub-
lican lawmakers in response to an awak-
ened public sentiment reused by Demo-
cratic agitation. Our platform declares
for the equal taxation of all property not
used for religious. charitable and educa
tional purposes. This is a Fundamental
principle that admits of no debate, but
eoamnl,s sSSati9 In al tSi a f state WIN mite haVe our pe tax a9-
laws are so amended that all property,
whether owned by corporations or by m
dlSidnals; on be taxed aSot,i In a1 fSaf asm n wl5n rfs
shall be assessed for taxes under general
laws and by uniform rules, according to
Its true value"
The fight for equal taxation, which was
begun in this State q quarter of q century
ago by Leon Albeit, is only partially won.
Little by little as the agitation has been
kept up concessions have been made, to the
people, but never will this question, be
settled until our tax laws nave for their
fundamental basis equality as to valuation
and equality as to the rate OF taxation on
all property, including that of the fran
chises of railroads and public utility cor
porations. -.
No longer is there any question in This
State as to whether these franchises con-
stitute property that is capable of taxa
highest court in this State. after the pas
sage of the general railroad tax Jaw OF
1854, held that the franchises of steam
t tallafaas on GOn 4 BASIS Of tRR eGpe value Sep's'' q
The primary trouble with our laws for
the taxation of railroads. until agitation
of years brought about the recent changes,
was that of an inequality of the tax.
rate as compared with the tax rate i'm
posed upon other property That has
to be settled the demand of our platform
that all tangible property of steam rail
not only a correct principle, but it would
be only an act of absolute justice TO
municipalities where a large amount of real
e foeaIfy mas mas BEEN been ABSORBED Pe ed FOR railroad
With the State receiving the tax on
the value of the franchise at an average
local rnte the State would be In receipt of
a revenue which, with the revenue from
the taxation ON miscellaneous corporations
and from other sources, would be more
than sufficient for all the purposes of an
honest and economical administration of
State affairs.
Revenue frem Franchises.
Now as to the taxation of the franchises
Of public utility corporations. Our plat
form declares for the taxation of the
| value of these franchises at the local rate.
This is as it should be. These franchises
have value, and the value grows out of the
crranf m 10 hW mflniQtnQ1ifino In which
they operate. The Court Of Errors and
Appeals. In the North Jersey Street Rail-
way case in 1902. held that the franchise
of that corporation was property, but be-
cause of the existence of the so-called
Voorhees, franchise tax law, held that the
value of the company's franchise could not
be taxed locally.
Since then. in a decision rendered only
a few weeks ago by the same court in a
jersey City case. it was held that the
voorhees, law does not impose any tax
upon franchises as property, but rather in
the form of a license fee. AT the same
time the opinion held that under sub
law of 1903 all franchises except the fran
chises of railroad and canal companies are
absolutely exempt from taxation as prop
crty.
Whether it was actually in the mind of
the Legislature OF 1908 to put public utility
franchises In the list of property to be ex-
empt from taxation we may leave unques-
toned in view of the courts decision that
such was the intent, but there is one thing
that can be done, and that Is to remedy
the condition as developed by the existing
law and the judicial determination, and
that is by Legislation to so amend our tax
laws as to provide first for the repeal OF
the VOORHEES, law, which imposes a fran
chise tax on public utilities, on a basis Of
their gross receipts, and secondly to pro-
vide for the taxation at a local rate of
these franchises as property according to
their true value.
Public Utilities Commission.
The Democratic platform declares thai
we favor the establishment of "a commits
sion with ample powers for the proper reg
ulation of steam and trolley railroads., eleC-
ktr1c light, gas, water, telegraph and tele-
phone companies, and ALI other public util-
ity corporations"
Corporations exercising public franchises
owe a certain duty to the public, and the
public has the power to reasonably regu-
late and control these corporations to in.
sure the safety and comfort of their pa
irons and fairness and equality TO all those
WIN whom the corporation has relation.
My time Is not sufficient to outline in
detail these. provisions which, in my opin-
ion, should be embodied in the law. The
powers given to a commission should be
ample to secure that RELIEF to which the
public is entitled. The Democratic party
favors a single commission. A separate
commission for steam railroads only en-
taljs an unnecessary expense to the State
of at least 100000 a year.
The Democratic members of the present
conception of what is required In a law
/ cFpntfnR n nuhiiQ uffltffnc onnnr nfcefou