Newark evening star and Newark advertiser. [volume] (Newark, N.J.) 1909-1916, 1914-03-09
STATES VICTORY
OVER RAILROADS
Jersey City Chief Beneficiary
Through Recent Supreme
Court Decisions.
Especial to the Evening star.I

Ffatfhcation over the recent decision
% the supreme Court sustaining the
assessment made by the State Board
or Assessors upon the Erie railroad
YARDS here. 1t is the last of numer-
Gus cases of appeal brought by rail-
foad'Ncompanies against the State
Board of Assessors to review assess
ments.
rms particular decision involves
the payment of S147,57S in money to
Jersey City, and is among the small
est OF the cases that have been han
died by the State Board of Assessors
during the past four years.
Charles Hansel, the revaluation
commissioner, placed the value of
h this land at much lower figure than
Fhe State Board of Assessors consid-
= cred it's true value. The assessors felt
obliged, however. to sustain their own
assessment.
The report of the Economy and
Efficiency Commission transmitted by
Governor Fielder to the present Leg
islature pays the highest possible
compliment to the State Board of
Assessors in its recommendation that
the engineering department of our
board be preserved intact and simply
transferred under its recommended
ton to a new department.
It's engineering department was
built up by the careful work of the
State Board of Assessors, assisted by
the committee of the Legislature on
.s.,f4 -, A.
preme Court clerk, William G. Geb-
hardt, was chairman of that COM
mittee. To that appropriation COM
mittee was presented plan and bud
get for the engineering department.
The committee was satisfied that it
was absolutely necessary to maintain
such force to properly handle an
assessment of such enormous magni-
tude, to keep the records of such as
sessment complete and to be prepared
to present the evidence and protect
the interests of the State and local
governments vitality interested in
those assessments. The total amount
of the assessments made aggregated
324541 Iii, on which the railroads
paid tax in money of S6,lS3,53O.
Work of Engineering Department.
The excellence of that engineering
department and of the work of the
State Board of Assessors has sue
eessfully handled and won every case
carried by the railroads to the courts
III the past four years, 1t is pointed
out, except one small franchise case
in which the board itself believed
that the assessment was wrong. but
u, ne, s.1ae oil hxr
the reyaluatiou commissioner APP
pointed by the Legislature, under the
advice of the attorney general, who
advised the board that, in his opin-
ion. the board should resolve the
doubt In favor Of ,the State, so that
the court flight pass upon this dis
ypated item.
The increased cost to the state OF
New Jersey in maintaining its engl-
rering department amounted 70 an
increase in cost of about $4,000. The
small engineering department then
controlled by the board was too small
to handle work of such magnitude.
After Commissioner Hansel had
completed his work for the State APP
peais involving amounts which ran
into the millions We're taken by the
Pennsylvania railroad, the Lacka-
= wanna railroad and the Central Rail
road of New Jersey the Reading,
the Erie and probably others, all of
which were contested vigorously. The
best legal talent available was used
William II. Corbin, Gilbert Collins,
William D. Edwards, Albert G. Wall,
George Holmes and number of very
able lawyers handled the matters for
the railroads
John r. Hardin, of Newark, did the
hullz of the work for the State of
New Jersey and the State Board of
Assessors, assisted by former Gov
ernor Fort. who had been instrument
tai in bringing about the revaluation
made under the supervision of Com
missioner Hansel
These appeals were all tried out
al great length before the state
Board of Assessors, the board sit
ting 172 days in one year taking tes-
timony and hearing appeals, and in
tine other two years sitting at least
125 10 1870 days going over the work
with Mr.. Hansel, Mr.. Hardin and
Governor Fort studying the appraise-
rrents, determining the principles
and valuations involved in the
assessments and perfecting and COM
pleting this great work.
The result of the hearings of these
railroad appeals before the state
board of assessors and the complete
ness of the evidence put in by the
State board of assessors In defehse
Of their work, made 1t so clear TO the
railroads that they could not be sue
cessful in appeals to the court. that
after the testimony was all in and the
cases were ready for the court. most
OF the railroads withdrew their APP
peals and assented to and approved
the conclusions of the State board OF
assessors.
The State assessors take occasion
Ia saw that too much credit cannot be
given to John Il. Hardin for his part
in this work. He accepted the call
made to him by the board to come in
ana aid the board and the State in
This work as a call to duty. The
work which he did was so continuous
and so yoluminous and full OF detail
that il eXaeted his almost continual
attention. He was practically obliged
10 turn over his private practise ana
duties to his firm to its other nA m :
hers He was absent but single
half day from the meetings of the
hoard and the trials of the cases be-
fore the board.
All of the enormous amount of tes-
tinoonv was taken by Mr.. Hardin
with the exception above noted. Gov
ernor Fort as former judge of the
supreme Court, and Governor OF the
State, had had a great and valuable
oxnerience in all of the matters relat-
me TO railroad taxation, and enthusi-
asfically put his experience and abil-
ity into the work
Essex Lawyers Selected.
Those two lawyers we're employed
.,nner the provision in the railroad
tax law which provides for the ap-,
continent by the State of special