Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1914-01-20

| the state tnat municipal aIalrS can
be more satisfactorily administered
by fewer men than by large num-
Der, where responsibility for misgov-
eminent is divided and shift
ed from one set of men to another.
believe it to be the duty of the
Legislature to pass a mandatory bill
which Will give a small board gov
eminent to all counties.
Increased Tax Burdens.
Many complaints are heard con-
corning our increasing tax burdens.
One reason for the increase Is the
growing expenditures of our munich
palities, part of which is due to man
datory acts and especially to those
fixing appropriations upon percent
age of assessed valuations. This is
improper legislation and should cease.
Another part of the increase is due
to municipal extravaganza which can
be checked through the power of the
ballot.
Another reason for increased tax
burdens is found In improper methods
of assessment, and this also results
in inequalities in taxation as between
municipalities and individuals. The
root of this difficulty is in the as
SCISSOR, in whose selection the ques-
small part and who receives an in
adequate compensation for the work
he is supposed to perform. The elect
ed assessor usually gives poor salts
faction. The average annual salary
in this State Is about 1870, and some
assessors, who have quarter of
million of valuation to assess, receive
the muniflcent sum of $40 per year.
If We can devise a way to secure
competent and faithful assessors and
place them beyond political control,
I believe the cause for complaint
would be largely removed. AS a SIM
pie plan mot wholly new for meeting
the difficulty, I suggest that the
County Board of Taxation in each
county establish local assessment dis
tricts to comprise the whole or part
of municipality, or to include two
or more municipalities, and that such
board appoint assessors for each dis
trict, who may be assigned TO assist
each other and who shall be chosen
under the civil service act and may
be removed by the county board after
a hearing. Proper salaries can be
fixed, to be paid in the first instance
by the county and apportioned to
each taxing district according to the
taxing valuations therein and by
them paid to the county collector.
The county board should establish
rules to govern the work of the as
SCISSORS, subject to approval and re-
vision by the State Board of Taxa
ton, so that uniform rules may be
in force in all counties. I further
suggest that tax lists be open to in
spection by property owners before
final confirmation, and that an appeal
10 To 41Oa
posed valuation, after which the re-
vised and corrected assessment lists
shall be filed with the taxing districts
and the tax rate then struck upon
the valuations so fixed. Appeals
thereafter can be taken to the State
Board, but only by those dissatisfied
with the result of an appeal to the
county board. This plan should re-
suit in securing a higher class of as
SCISSORS, assure a fairer, more intelli-
gent and equitable assessment and
give relief to individuals and munich
palities.
Repeal of Hillery Tax Act.
Il recommend the repeal of the
Hillery maximum tax act This act
was passed for the benefit of the rail-
roads, its object being to keep down
local rates so that the average tax
rate of the State, as applied to a por-
ton of the railroad property would
be low. This law has so hampered
municipalities that it was found necs
essary first to raise the maximum
rate and later, under certain condi-
tons, to permit an increase above
this rate, and now the act only par
TALLY accomplishes its design and is
obnoxious in principle. I believe that
even the railroads are not now inter-
ested in 1t. In any event, it is my
judgment that municipalities should
be permitted to fix their rates at
whatever they please. Any munich
pality which, through waste and ex-
travagance, fixes too high a rate, will
surely suffer, and its citizens can In
sist upon new and more economical
set of officials.
"The law governing the taxation of
shares of banks and trust companies
is most unsatisfactory. The banks
are investing their capital and sur
plus in exempt securities largely, il
would appear, for the purpose of es-
Gaping taxation, and, while the mar
ket value of their shares has gradu-
ally increased, the tax derived from
this form of property has grown less
and in some instances has entirely
disappeared. The money of deposit
TORS is seldom taxed and this money is
the banks stock in trade-the COM
modify in which it deals-and upon
which it realizes large profits for its
shareholders. The banks should not
be treated as individuals with regard
to exemptions, and a plan for taxa
ton of its shares should be devised
which would make this property bear
a fair share of the tax burden. 1t is
my intention to refer this subject to
the attorney-geenral at once for his
advice as to a law to accomplish the
desired result.
Primary and Election Laws.
Our primary and election laws, on
the whole. work admirably. The sys-
tenn is beyond the experimental stage
and its great superiority over anv
previous method has been completely
demonstrated. There should, how
ever, be an Improvement in the man,
ner of selection of election officers If