New-York tribune., 1908-06-24
ASTONISHING ASSESSMENTS.

The mystery of New Jersey railroad taxation.
or assessment fer taxation grows daily more
profound. while the need of its solution grows
commenSurately more urgent. We have al
ready commented on the remarkable state of
affairs in Hudson County. where one Of the
new members of the State Board of Assessors
placed a valuation upon railroad property much
greater in some cases more than 100 per cent
greater. than that which was considered just
by its predecessors two years before. 1t is
not easy TO explain such discrepancies between
the estimates of intelligent, panstakng and
conscientious men. But the case of Hudson
County is a mere insignificant trfe in CON
trast to that of the city of Newark.
In the latter municipality the contrast is be-
tween the estimates OF the local board of as
SCISSORS a year or two ago and those of the
present state board now. For two years the local
board assessed the property, but the courts de
clared the law under which they did so TO he
unconstitutional, and so their work has been
set aside. 10 be done by the state assessors. In
doing the work the clerks of the state board
have used the maps, schedules and other data
Of the local assessors as the bases of their
estimates Of valuation, but they have deduced
therefrom surprisingly different results. This
week one of the state assessors expressed sur
prise at learning the assessment which the
station and its appurtenances in Newark, de-
claring that it was greater than his board had
placed upon all the second class railroad prop
erty in the city. The assessment in question,
made by the local board upon that one station,
was $40. 500 and the total assessments made
by the state board against all the half dozen
or more railroad stations in the city must there
fore be less than that sum. The figures of
the local board year ago on all those prop
critics were nearly S3,000.oo0.
Now, 1t is not for us TO say which of the
two estimates of valuation right and which
wrong. or whether either was even approx
mately right. 1t is perfectly obvious that both
could not he right, but that if one was even
approximately right the other must have been
grossly wrong 1t may unhesitatingly be said
that so extraordinary difference between esti-
mates demands explanation. if explanation be
possible. and suggests that something must be
radically wrong with n system under which
such things can be- II must be noticed that
the estimate of the local board was about nine
times as great as that of the state board. For
one TO be twice as great as the other in
Hudson County. was remarkable and suspi-
cious But when one is nine times as great as
the other. surely something more than sus-
picion is aroused. 1t is certain that something
is radically wrong and that there is or has
been danger of the perpetration of gross injus-
tice. For these assessments were meant to be
enforced. Either the railroads would have suf-
fered monstrous extortion and oppression If
they had been compelled 10 pay the local as
sessment. or they will be tax dodgers and the
community will he deprived of its just dues
if the assessments of the state board stand.
The problem is one which may not he easily
solved. but justice and honesty require its solu-