The Morris County chronicle. [volume] (Morristown, N.J.) 1877-1915, 1910-05-03
TAX BOARDS
SUGGESTIONS
CriticizeS Existing Tax Methods
and Offers Plans for Many
Improvements.
DIFFICULTIES IT ENCOUNTERED


tions for improving the tax laws are
made. 1t is as follows -
To THE HONORABLE JOHN FRANKLIN
FoRT, GOVERNOR OF THE STATE OF
NEW JERSEY
The statutory year for all boards of
taxation is from May first to April
thirJieth the actual working year is
from February first to January thirty
first, the law requiring that appeals
In all matters pertaining to the pre-
Vious years assessment shall be settled
on or before the first day of February
in each year.
This board having been in existence
since May 25, 1906, has now completed
four working years. When county
natural Supposition was that the real
work would consist of Office labor such
as Inspecting books, comparing them,
correcting figures and hearing appeals.
1t was soon seen that this was mere
detail labor to be taken care of by the
secretary, except hearing appeals, and
that the work Of the individual mem
bers of the board should and must con-
sist OF inspecting property and deter
mining values.
This board soon became aware of
the fact that there we're few funda-
mental principles which must be ad-
hered to in order that we should come
as near as possible to equal taxation.
From these the board has not diverted
but has, from time to time, broadened
and added thereto.
We believe that the greatest good is
to be accomplished by insisting;
That the assessors should visit every
piece of property on their lists every
year and examine it personally;
That they work in conjunction with
the county board and strictly accord
ing to law and the rules laid down by
the state board and by this board;
That DO property should be allowed
to escape;
That the assessors not only affect
the people in his own municipality
but the tax payers Of the county and
the state;
That publicity is the best method of
securing equal taxation
That the assessors should always
give full information to any tax payer
seeking the same;
That all municipalities should be
compelled to publish the assessments ;
That the time of this board could
always be more profitably spent with
the assessors viewing property than In
any other way, and
That accurate assessments benefit
individuals far more than a decrease
in the tax rate.
An increased total of the county
ratables does not of itself indicate
valuable work on behalf of the taxing
authorities but If it can be shown
that the increase is made up by in
cressing but small percentage of the
total number of tax payers then valu-
able work is apparent.
We have always found that only a
small percentage of the appeals is act
ually founded on excessive valuations.
1t might he said that at this late day
all properties in New Jersey should
be assessed at their true value and If
there were any bad assessments it Is
because of the fact that excessive val
uationS had Eeen made. In theory
this sounds well in practice is mere
talk.
For years it has been conceded by
commissions appointed by our own
state authorities to investigate and
by commissions and tax experts from
other states, that New Jersey has one
Of the best systems of taxation that
could be devised. This is the reason
why people who do not know become
deceived. Taxation at its best will
never be ideal. Systems are of no
value unless judiciously and untiring-
ly carried out.
The work which gives this board the
more concern Is the unsatisfactory as
ses ssments on personal property. No
personal property taxable under our
law should be allowed to escape.
1t seems to this board, that a feasi-
BILE plan could be worked out whereby
all persons owning property taxable
under our law should be compelled to
make return to the assessor Of the
various municipalities at an early
date and that they be allowed hear
ing on the same If they SO desire with
the penalty that If they fail to make
the return they shall be bound by the
assessment as made. The returns in
so far as they pertain to personal
property need not necessarily be pry-
ing investigation into the personal
matfprg Of anV individual
r. ion ~ - on ahsnlata and arh,
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