The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1908-03-10
HONEST TAXATION.

out honest taxation. Honest taxation
means that every person should bear
equally his or her share of the taxes,
according to his or her means. This
implies an honest return on the part
of the individual of all the prop
erty he poss esses at its true and hon
est value. This is precisely what the
Constitution meant when it declared
that property shall be assessed for
taxes under general laws and by uni
form rules, according to it's true value. :"
Under our taxing system, waving
the question of extravagant expendi
ture and high rates, the great evil lies
in the inequality of valuations and in
the escape Of vast deal of property
from any taxation whatever.
The investigations of the State
Board of Taxation show that, in many
districts, there was no attempt to tax,
in some cases, property at all, and that
most property was entirely underval-
ued, and that equality of valuation
was utterly disregarded.
Under this condition of affairs, it is
apparent that some people we're pay
ing an undue share of the taxes and
others paying less than their share.
The last message of the retiring Gov
ernor illustrated the evil in this way
eff AS property is assessed at it's
true value and BIS property is assessed
at fifty per cent. Of its value, A pays
thirty-three and one third per cent.
more than his rightful share of the
taxes, because of the differentiation
of BIS property, and A S property is ac-
cordingly, therefore, confiscated, not
by true process of law but by violation
of law.o
Fairness or equality could hardly be
expected where five or six hundred as
SCISSORS, scattered throughout the State
under various local influences, are as
sessing property, each according to his
own Judgment, prejudices, orr friend
ships.
Nor is this the only evil. The coun-
ty taxes are apportioned to each tax
ng district or municipality in the
proportion that it's valuation bears to
the total valuation of the county and
that municipality or taxing district,
therefore, whose property is under
valued, escapes it's just share of the
county taxes and imposes a heavier
burden on those communities whose
property is honestly valued.
The State school tax is apportioned
to the different counties in the pro-
portion that the valuation of the
property of each county bears to the
total valuation of the State. Those
counties, therefore, whose property is
undervalued, escape their just share
of the State school tax, and in this
way impose a heavier burden upon
those counties whose property is hon
estly valued.
On the other hand, school moneys
appropriated by the State from the
railroad taxes are distributed to the
counties on the basis of valuation, SC
that those counties whose property is
underyalued do not receive as large a
proportion of this fand as do the coun.
ties whose property is honestly valued
Such a'condition OF affairs is unjust
ifiable from a moral, equitable, orlegal
point. The evil became SO intolerable
the exposure Of abuses under the OLD
system of taxation, $50 fragrant, that
the legislature provided remedy, con.
ceived in equity and fairness. They
established County Boards to equalize
valuations and to see that all property
was listed in ratables and did not es.
cape taxation. No honest man could
object to such an object. How far the
County Boards have accomplished theil
purpose is a matter of discussion but
their object is right and just. The
task before them was tremendous
Long established usages, selfishness,
desire to escape taxation, had to be
overcome.
Their work could not be satisfactor.
lily accomplished in two years, OF
rather in year and a half,-the real
working time since the boards have
been created.
Notwithstanding the fact that there
has been every attempt to thwart
their efforts and misrepresent theil
purposes, great good has been accom-.
plished.
We are approaching nearer and near
er to equality of valuation Much
property that heretofore escaped tax
alton has been unearthed and listed
and the County Boards, if properly
supported and continued for two or
three years longer, will have worked
out an equitable system OF taxation,
against which, only the tax shirkers
and dishonest can complain.
The increase Of taxes has not been
due to these boards. Increased taxa.
tion comes, not from valuation OF
rate, but from increased local expendi.
lures; and all over the State the nun.
icipal budgets have grown, and in some
cases, to alarming proportions.
This extra expenditure had to be
met by increased taxation, just as a
man spends more If he lives at the
rate of 81 900 than though he lives al
the rate of $500.
Nor must we forget that the rail
roads contested the payment of theil
taxes, and that the money from this
source has just been received, and, oil
course, could not be distributed last
/ YEAR Had this money hnen diStrihut.