The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1909-03-09
MORRIS COUNTY
TAX BOARD
Equalization Of Taxes Through
out the County Secured
By It's Efforts.
RAILROAD TAXES EXPLAINED

The Morris County Tax board has
made the following report of its work
to Governor Fort
TO THE HONORABLE JOHN
FRANKLIN FORT, Governor Of the
State Of New Jersey:
The work of this Board for the year
1908 having been completed it is, with
out doubt, proper that we should set
forth as briefly as possible state
ment relative to the work accomplish
ed. And in this connection it will per-
haps not be out of place to refer Incl
dentally to other matters closely re-
lated to the duties of those charged
by law with the imposition, collection
and review of assessments, for two
principal reasons; first, because we
deem it duty which we owe to the
public to render an account of our
stewardship and second, Cznowing
the intricacies Of taxation, the univer-
sal public interest taken therein, and
the need of improvements we be-
lieve greater advancement will be
made and reform accomplished
through general publicity and discus
sion than from any other cause.
If this effort therefore is the means
of interesting persons in the subject
of taxation who Lave not heretofore
taken interest in the same, we viii
count our time and labor well spent.
Public attention usually is centered
on the finances of the State, the Coun-
ty, the school boards and the munich
pal bodies to the detriment of the
more serious and distinct questions Of
taxation and assessment.
It will be borne in mind that this
Board has nothing whatever to do
with making appropriations; that duty
| is imposed on other functionaries.
The purpose of this Board is to see
that the methods of raising public
revenues shall conform to economic
principles. Criticism Of appropria-
tions is outside of our work. There
is, however, close relation between
assessments and collections. 1t is not
proper that assessments should be
made which are not colIectable, nei-
ther is it proper that there should be
a failure to make assessments that
are proper and should be collectabie.
With the increasing demands for
the extension of betterments and with.
the growing needs for municipal gov
ernment, there is always an insistent
demand for more revenue 1t is inn
portant to guard against increases
that will retard or impair the indus
tries and growth Of our cities and
towns.
II Proper economy in the administra-
tion of public affairs is desired. but
increase in expense is not of itself evil
dence Of extravaganza An increase
in the density of the population eau
ses still greater necessity for public
services, and 1t causes also an in
crease in taxable values.
Expenditures wisely made for need
ed public improvements will increase
taxable values; and taxes wisely laid
will fall in proportion to the benefit
conferred. Nevertheless, we must al
ways bear in mind that these in
creases must not come too fast, and
that they must not be improperly laid.
Tax authorities should, so far as pos
sible, meet these new demands by fer
reting out new property and property
which has not heretofore borne its
share Of the public burdens.
The method by which taxes are
raised is often more important than
the amount. A small tax will some
times fall so heavily upon particular
industry exposed to competition as to
destroy it or drive it out of the taxing
district; while another district may
raise larger amount of taxes with
out bearing appreciably upon produc-
tion or trade.
For example; in the twenty-seven
taxing districts of Morris County, the
total rates for the year 1908 vary from
$1O1S per $1,000. the lowest, to $21.74
per $1,000, the highest. An establish
ed business in taxing district where
in the rate is $1013 per $1,000 would
pay annually double the taxes, if the
same were located in a taxing dis
trict where the rate was $21.74 per
$1,000. Provided, of course, the as
sessments in each district were made
strictly according to law at true value.
But imagine, if possible, two proper
ties identically alike, of the same So
called value, same cost, same income
similarly situated, one as preferable
as the other, but one located in a tax
ing district with tax rate twice as
great as the other. Then is not the
property in the district with the low
rate worth moire than the other; and
are not tax rates an element in deter
mining values?
The higher the tax rate the more
natural 1t is for property owners to
strive for lower assessments in real
estate; and to avoid personal assess
ments, which tends to further burden
those who are properly assessed and
who do not escape.
We must not confuse our system
of taxation with our method of max
ing the assessments. Our system
may be the best of any State in the
Union, and yet If the method of MAX
ing the individual assessment is bad,
the system fails.
In our County the assessments are
made by twenty-seven Individual as
SCISSORS. Property here is of the most
diversified character, perhaps more
SO than in any other County in the
State.