The Penn's Grove record., 1914-01-23

pie valuations therein and BY them
paid to the county collector. The
county board should establish rules
to govern the work OF the assessors,
subject TO approval and revision by
the State Board Of Taxation, so that
uniform rules may be In force in all
counties. ! further suggest that tax
lists be open to inspection by property
owners before final confirmation and
that an appeal lie to the county board
from any proposed valuation, after
which the revised and corrected assess
ment lists shall be filed with the taxing
districts and the tax rate then struck
upon the valuations so fixed. Appeals
thereafter a be taken to the State
Board, but only by those dissatisfied
with the result of an appeal to the
county board. This plan should result
IN securing a higher class Of assessors,
assure a fairer, more intelligent and
equitable assessment and give relief
to individuals and municipalities.
| recommend the repeal Of the Hill
lery Maximum Tax Act. This act was
passed for the benefit Of the railroads
its object being to keepdown localrateS
50 that the average tax rate of THE
State, as applied to a portion OF the
railroad property, would be low. This
law has SO hampered municipalities
that it raj found necessary first 10
raise the maximum rate and Aater.
under certain conditions, to Permit
an increase above this rate.
The law governing the taxation OF
shares Of banks and trust companies
is most satisfactory. The banks are
investing their capital and Surplus In
exempt securities. largely. it would
appear, for the purpose fof escaping
taxation, and while the market value
OF their shares has gradually in
creased, the tax derived from this
form Of property has grown less and
In som instances has entirely dis
appeared. The money Of depositors
is seldom taxed Iand this money is
the banks stock, in trade the commo-
dity 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. It is
my intention to refer this subject 10
the Acknowledgement at once for his
advice as to a law to accomplish the
desired result.
Our primary and election laws, on
the whole, work admirably. The sys-
tenn is beyond the experimental stage
and its great superiority over any pre-
vious method has been completely
demonstrated. There should, how
ever, be an improvement in the man
ner of selection Of election officers. IL
the men IN charge of polling places
are ignorant or corrupt, we are bound
to suffer from their incompetence or
vices, and since we cannot, by law,
make men intelligent or moral, we
should exercise more care in the
choice Of those who are to perform
this most important duty. This can
be done through more stringent Civil
Service examination, and / would at
tract to these examinations, all State,
county and municipal employees, by
providing that such of them as quali-
fly for election officers shall be ex-
cused from their public duties on reg
istry, primary and election days, with
out loss of pay. Men employed in
private business cannot, as a rule, be
released by their employers and if my
idea were adopted, an intelligent class
Of men would be available for this
public work.
Previous Legislatures have thought
1t wise to require tbs Governors APP
proval of certain contracts entered In
to and expenses incurred by various
departments and boards, as well as
to plan for the construction of armor-
les and State buildings. Nearly every
Legislature has added to the number
of items which must thus be brought to
the Governors attention and now
there is a miscellaneous and burden
some assortment Of contracts, bills
and building plans requiring mis- APP
prevail to make them valid. The
greater number of these are of no
more Importance than those that do
not come to him. So large is their
number and SO varied their subjects.
that it is impossible to make a thor
ough examination of all, and he must
depend upon the advice and assis-
lance OF others, usually the head of
the department from which they ema
nate, and as these documents come
from and bear the approval of the
department head, the Governors ap-
| prevail is little more than a matter
of form. / submit to you that the
Governor should be permitted to de
vote his whole time and attention to
the duties of the Executive Depart
ment and that the entire responsible
ity for the work of other departments
should be placed upon the department
heads. If you agree with nae, | ask
you to make the necessary change by
legislation. If you do not. ! shall give
my best attention to this detail work.
The people Of our State have chosen
me as their Chief Executive and l
enter upon my duties with a sincere
determination to give them the best
service Of which | am capable. You
and / are the representatives of our
fellows, through whom their hopes
and desires should be realized. and
we must be true to Jul trust. Diff
ferences In political beliefs must not
affect our action and we should work
In hearty accord. This should be the
easier because we are not strangers.
/ have been closly associated with
you in Legislative service and my
earnest hope is that the friendly re-
lations now existing between us will
continue even beyond our respective
terms. My time and my assistance
will always be at your command, Is
we strive together for the advance
ment and prosperity Of our State.
| JAMES f. FIELDER.
as a means of promoting better physi-
| col daval0nmenf and claan and whole-