The evening star and Newark advertiser. [volume] (Newark, N.J.) 1907-1908, 1908-01-14
CAUSES OF CHANGES IN
AMOUNTS OF TAX BILLS.

Considerable attention is given to
the question of taxation. Says the
Governor:
Equality of taxatfOH-equaI bur-
lens and equal rights for all, corpora
tfons as well as individuaIs-is the
principle which should control our leg
isIatiOn."
The work of the State boards is re-
viewed and emphasis placed upon the
fact that equality of valuation is not
only a constitutional mandate, but is
demanded by honesty and Justice"
Says the Governor:
THE appointment Of railroad taxes
to the various counties is based upon the
valuations therein. The State school taxes
and the county taxes are apportioned TO
each local taxing district, to be raised ac-
cording to the amount of its ratables. In
equality of assessment, therefore,. results
In an unequal distribution OF these com
MOI benefits and common burdens. Such
a state Of affairs violates the principles
OF equity and honesty, and Justice will
not be done until there is uniformity and
equality In valuation. 30 that all indi-
viduals and all sections are treated alike,
without favor and without prejudice.
For some years there has been a grad
ual increase in the local tax bills. Last
year. generally speaking, there was a re-
duction. This year In many instances the
lax bills were larger than for the year
previous. A study of this increase, and
will assist in finding n proper remedy.
II have received from every county a
general report as to the increase or de-
crease in taxation, and the causes there
for. In five counties the tax bills are
smaller than last year.; otherwise they
are larger. In the counties in which the
tax bills a"e heavier the causes are these:
In Gne county, excessive valuations
- -
appeals; in one community the failure
to collect taxes on valuations which
were reduced ON appeals, and which
left a deficit to he provided for In this
years budget; in fifteen counties, an
increase in local expenditure.
IF municipalities spend more each year
than the previous, year the taxpayer will
pay the Increased cost in heavier taxes.
For this the State Is not responsible. The
remedy lies ia the local government,
Nor should 1t be forgotten that some
of our communities are suffering from the
policy of what IS properly termed man
datory appropriations Boards or COM
m mhn1cinsli II t1as some me s IF our counties gntna and
based upon a fixed percentage OF the rat
ables. These laws were enacted when the
constitutional Requirement as to valua-
ton was openly violated and the ratables
valued at from so TO 90 per cent. OF true
value.
ANY increase IN the VaiuarlOn OF rat
ables, therefore. increases the amount that
may. be expended by these boards or COM
missions.
Under chapter 50, laws OF 1906. $3.50,
s67. IS, still unpaid by the railroads owing
to litigation, is yet due the various NUM-
CAPABILITIES of the State. Had this sum been
paid, it could have been used to reduce
the local school taxes to that amount, or
did the law permit. could have been used
to cancel a like amount of the State school
tax raised over and above the $1,079 .519.42
contributed by the State. This sum so
raised, amounted to $685. sos. 2S. so that IS
per cent. of 1t could be cancelled by the
tax from the railroad main stem Elk
pressed IN the terms OF the tax
rate, this would mean a reduction in