Perth Amboy evening news., 1912-09-19
ON
SCHOOL MONEY
Treasurer and Comptroller
Give Their Side of Matter.

~ ~ 49,
Treasurer and State Comptroller in
connection with the undistributed
school money for the year 1911,
State Treasurer Daniel S. Voorhees,
and State Comptroller Edward /.
Edwards today issued a statement
declaring their position in the con
t%roversy. The two officials declare
that the action of the State Board of
Education was tantamount to asking
them to act without authority of
law. Messrs. Voorhees, and Ed
wards state that they have no object
other than the strict performance of
their duties in accordance with the
law and that they have and always
will distribute all state and school
money with promptness where liti-
cation brought by three railroad
companies is settled and the amount
of money to be distributed can be
accurately determined. The state
ment follows:
The treasurer and comptroller
have no object other than the strict
performance of their duties in &C
cordance with the law. They have
and always will distribute all state
anu oCEoO ItOlSJo Will pr DlllbSS
where litigation does not render such
action on their part impossible.
The railroad tax law fixes January
Is, 1911 as the date of the certifica-
ton by the State Board of Assessors
to the State Comptroller of the rail-
road assessment of 1910 on which
the taxes are to be paid in 1911.
The laws of 1911 provide that the
collections of the railroad taxes uU
to September LIST of each year shall
be distributed on that date and col
lections made subsequent to that
date and prior to October 25th of
each year shall be distributed on the
latter date and subsequent collec-
tons shall be distributed when the
amount thereof reaches $1,000.
The treasurer and comptroller
have already distributed to the coun-
ties for school uses the amount Of
tax collected up to September ELL
which sum amounts to $~1,578,678.-
AZ.
The collections up to October rs,
1911 amount to ~$977,419.20, and
the collections subsequent to that
time amount to $~3,923.81. Both of
these sums are as yet undistributed
because of three certioraris which
were taken by three different rail
roads on the ground OF excessive
valuations.
These proceedings if decided in
favor of the railroad would reduce
their valuation considerably, there
by reducing the amount of taxes
payable, and making it impossible,
therefor, to fix the amount of
moneys due to the several counties.
The treasurer and comptroller can
only pay on accurate estimates and
not on guess work. They cannot de-
termine what the courts decision
may be, and they are compelled to
await that decision. For example in
these cases the courts have reduced
the valuation $1,366,402, and re-
duced the amount of taxes payable
accordingly.
These three certioraries mention
ed above have been decided by the
courts but Writs of errors have been
taken out in two of these cases, thus
continuing the litigation and max
ing it impossible for the treasurer
and comptroller to determine the
amount of moneys which are due
from the railroads, and consequently
the amount of moneys which they
a pay to the several counties of
the state after taking the states
share therefrom.
The statute is mandatory in its
instructions as to the distribution of
the railroad taxes for school uses,
and nnHnr thnCn ,andotnry nrnui-
sions of the statute the amounts for
distribution must be fixed and free
from any reductions by court deci-
sions before the distribution can be
made by the state and it's fiscal Off
GERS.
Every business man will under
stand that it is impracticable to
make legal distribution of moneys
until the amount of such moneys can
be accurately determined.
In this case these definite amounts
can only be determined by result Of
the current legal processes.
The treasurer and comptroller,
however, are anxious that these
moneys should be distributed as
as practicable, and they are
willing to do everything they can to
accomplish this purpose, provided
they can do it without embarrass-
ment or without inaccuracy.
These officers have therefor sug-
that the railroads which are
litigating their taxes will file with
the proper state officials, preferably
the attorney general, q certiication
that they will not ask for a reduc-
ton below a minimum amount.
The treasurer and comptrolled
will then assume the risk of making
distribution of all moneys up to this
limit of safety. Even in doing this
they would be compelled to act with
out any explicit statutory authority,
and would reply upon what might
be called the rule of reason.
The situation in regard to the tax
of this year., 1912, is even more con-
fused. The railroad assessments
were raised last year a very consid-
cradle amount, and the railroads
been fighting these assessments
by appeals to the State Board Of
Assessors and up to the present time
the State Board of Assessors have
not been able to settle these appeals
and, therefor, unable to certify to
the comptroller's office the amount
Of taxes due from the railroads prior
to February 1, 1912, upon the as
sessment of 1911. Until this certih-
is made by the State Board
Of Assessors to the comptroller's
office, it is utterly impossible for the
comptroller to accurately determine