Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1913-08-15
SENATOR PIERCE
! EXPLAINS PLANK
GubernatoriaI Candidate Tells
Of Inequalities of Present
Tax Burdens.
IspeclaI to the Newark star.I

CRAWFORD, N. J., Aug. 15.-Pur-
suant to his promise to discuss the
FIVE planks of his Gubernatoriai plat
form, Senator Carlton B. Pierce is
sued a statement today explaining
the second plank The statement
follows:
ut is a first principle in taxation
that the burden shall fall equally. IT.
does not fall equally at the present
time in New Jersey.
ITO illustrate, from cases presented
to the recent tax commission: In
Camden County, highway separates
taxing districts assessed at different
ratios; the lower assessed side mas
been built up and developed, while
the land across the road remained
unimproved
"In Elizabeth, the main street IS
the boundary line between districts.
The commission was Informed ihe
less valuable side of the street Is IS
sessed higher than the more valuable
side
.''In a rural community two assess
ors assessed the same parcel, each
supposing 1t to be in his district. one
returned 1t at $3.50 and the other at
$1,000.
Not Like Impartial Fate"
"In Asbury Park. according to an
estimate given by the Mayor intenned
as conservative, small properties ah'
cottages are assessed at 70 per cent
of value, business and hotel proper
ties at from 30 to so per cent.
"The above cases are types OF con-
ditions existing generally through the
State. The tax commission, after VS.
iting every county, made this stare
wide finding:
"'The ratio of assessment to value
varies in different districts, and 1ce-
uuently between taxpayers. n tne
same district, the variance ranging
from 30 per cent. of value to full vaiue
and above
..The fundamental trouble is the
fact that the present system OF as
sessment in New Jersey is less
system than an aggregation OF ue-
tached units. The units taxing as
fricts) are working largely independ-
emily. with imperfect control by the
county boards, and less by the Stale
Board of Equalization. There ls no
proper continuity of authority from
ton to bottom. The result is lack OF
equalization.
The Remedy.
'Tn applying remedy, the TAX
commission adopted the pfinclpie
that the work of assessment snouio
he nut upon a business basis, ana
conducted efficiently as private
business is conducted; central au-
thority at the top subject to change
of administration, but the routine
work 10 be kept in the hands OF
permanent body of trained employees,
secure in their position and free from
political or other influence.
Like q private business, the au-
thority at the top to issue UNIFORM
rules and instructions, with power
to enforce them; books ana papers
~ he standardized: a State super
visor to be responsible for general
cfficiency and for equalization pc
tween counties: a county assessor 10
he responsible for equalization WITH
in the county; and the local assessor
TO be appointed instead OF electeu,
10 have q district sufficiently large
10 require his fur time, to give ms
full time. to be properly PAID, ana
to be removable only for cause. ;
bills offered.
'1-he bills offered by the tax COM
mission represent the combined STUDY
of experts local officials and men OF
practical experience within the stare
~ am. advised by A. u Iieyhen'
secretary of the New York Tax sHe-
Form Associations competent au-
thority, familiar with methoos IN
other States--that the proposed legis-
lation, If adopted, would give view
: Jersey the best system of assessment
In force In any state in the Union.
II am proposing. whether | win or
iose the gubernatorial race, to use
ali honorable effort to place the SUD
stance of the legislation upon the
statute books"