The evening star and Newark advertiser. [volume] (Newark, N.J.) 1907-1908, 1908-01-21
COUNTY TAX BOARDS.

iiCES C5tdlllStltltIi MDAbu AbhV ia GoNi
matters should be taken by the State.
COUNTY TAX BOARDS.
by an act approved on the fourteenth
day of April, 1906. County Boards for
the Equalization of Taxes were created. =.
These boards were clothed with con-
siderable power over the property of the
citizen in respect to its valuation for
taxation. and over the review Of assess
ments made by local assessors.
'"The board in each county consists of
three members. They are paid by the
State, and their annual cost to the State
is ninety-one thousand and two hundred
dollars, reside the expense to the coun-
ties.
"such an expensive piece of govern
mental machinery should only be MAIN
tanned IL results beneficial to the state
or the citizen flow from 1t. For my
self, j have been unable TO discern any
advantage resulting to the State or the
people from these boards. A study of
the situation In the light of events
| seems to me to Indicate the opposite
result. The ostensible purpose for the
creation of these boards was 10 pro-
cure the equalization of values. II this
were the real reason, then the two
years they have been established In a
long enough time to accomplish this
end and their further existence Is un-
necessary.
1T would answer no useful purpose to
discuss the probable object in creating
these boards. This is self-evident, that
they have, by Increasing the values OF
the property Of the individual taxpayer,
so reduced the average rate of taxation,
/ 800 %to cAA- 49, A. -.
main stem, the tangible personal property,
and the franchises of railway corpora
tions, has been largely reduced. The rail-
way companies were assessed for taxes in
1905 on a main stem, Tangible personal
property and franchise valuation of 1884,
532. 469, the sum of s 8 1903, 500. 20; and in 1907,
on an increased valuation of the same
property of over five million dollars, their,
tax was $,257,126.65, or a reduction of
$246, 1895.
''Of course, something abnormal must
have produced a quarter of a million of
dollars of reduction Of taxes on the same
property within one year. The cause is
County Boards of Taxation, the property
of individuals was largely raised In 1907,
In all the municipalities Of the State, with
the result that the average tax rate,
which was the basis for the taxation Of
this class of railway property, was de-
creased about seventeen points below the
"The argument used to justify this re-
suit is that the Constitution requires that
property shall be assessed for taxes by
general laws and uniform rules according
to its true value But this does not mean
that all property must be so assessed.
II this were not SO, there could not be
any IN from taxation OF property
used for charitable purposes.
"Our courts have held that property hav-
ing distinct features, such as railroad prop
class by itself. II property in any law
fully constituted class be taxed by the
same rules and laws, it is constitutional
taxation, even though the property in
some other class is taxed under a different
method and by a different rule.
THE requirement for the taxation of
property according to Its true value does
not mean that it must, in all cases, to be
a valid tax, be taxed at Its full value.
1t simply means that the basis of tax
alton must be true value. 1t is a COM
pliance with the Constitution to assess all
taxable property in the State on a uniform
basis of its true value. The basis of tax
alton in such a Ease is true value. and if
the assessment is general throughout the
State on the same percentage of true value,
on all property in the class taxed, it is q
uniform tax and a constitutional assess
ment.
Railway property has been segregated
as a class for. taxation, and the legisla-
ton so providing has been sustained as
constitutional, and this class of property
cannot be heard to complain that other
property. outside its class, is assessed upon
some different basis of value or even under
different laws from that under which IL is
assessed. The Court of Errors and Appeals
has affirmed this principle in numerous
cases.
FINDER certain circumstances it might
be both just and equitable that the tax
alton of property quasi-public In character
and which Is revenue-earuing and upon
which the public by freight and passenger
charges, indirectly pays the tax, should be
assessed on such a basis, not exceeding
property tom taxation. We have already
eliminated all taxation of individual prop
erty for State purposes as a result of rail
way taxation: NO one has ever questioned
the Justice of this.
so long as the tax, which may produce
this result, Is levied on a basis which does
not exceed the true value of the railway
property. and the rate is not excessive, Il
Is just taxation. Surely, no one would
claim, II 1t were possible, by just taxation,
to secure sufficient revenue from the rail-
ways and other public utility corporations
TO relieve the citizen from taxation. that
this would be an undesirable result.
Railway corporations are the creatures
OF the State, and, for the privileges con-
ferred, tie people may exact such just
and fair taxes from their property as the
laws permit. ard they may nor complain
because the property OF the people, grant
ing them their privileges, Is assessed on
some different basis.
ty boards Of taxation, II they ever had
a useful purpose, have now served that
purpose and should be abolished and
return be had, not only to the local
assessment of property. but to the re-
view Of assessments against the prop
erty Of individuals by local boards OF
appeal in eases Of taxation. Pro-
vision, however, should be made for some
board or body. with power to kquallze, by
simple methods OF procedure, and at small
valuations between municipalities |
for the anportionment Of county taxes.
Probably this can be done through he
State Beard Of Equalization OF Taxes.
In this connection. and as incidental TO
the discussion OF the equalization OF the
value OF the railway and individual prop
ertv, l suggest. In view OF the claim FREE
quently made that railway property in this
the count contention md belief Of many
that # il assessed below its true value
that authority be given to appoint two
competent aud eminent experts ~ bel
an inventory and aupraient OF all the
Arcd rnilnnY nroneEtK IN thin Slnfl for