Perth Amboy evening news., 1920-03-09

X any tlLoTt " SCtNS NN h
lem as FAR as the state Is concerned,
That there is something radically
wrong with New jerseys taxing
system generally admitted. So SER
ions is this matter that a special com
mission was appointed to investigate
the whole question and report back TO
the legislature. This report has been
received, but still there is no solu-
ton.
II the legislature thought to SHIFT
the responsibility of drawing up legis-
lation that would bring about the de-
sired reforms they were mistaken.
While the commission made an ex-
haus-ive investigation and were unani-
nous in their opinion that our pres
ent taxing system. particularly in re-
gard to personal tax, Is Inadequate
and complicated and unjust, they are
hopelessly divided when 1t comes to
a remedy.
Three of the five commissioners
would abolish the personal property
and substitute a tax on income and
a. tax on business. But incomes ana
bu siness are already so loaded down
with taxes now that the mere SUCCESS
ton of the state adding to the ur-
den sends cold sbivers running up and
down the back of those who are trying
to stabilize conditions and get business
back on a normal footing.
one of the commissioners refused TO
s,,bscribe to the recommendation that
.ncome and business be taxed in lieu or
, personal tax, while another COM
George l.. Record, not only
opposed the income and business tax
,ut strongly advocated q tax on land
exclusively making all personal prop
,rty including buildings. machinery
and equipment Of all kinds as well
IS stock, free from tax.
This idea advanced by Mr.. Record
s looked upon as being radical. III
$ but It is something that has got to
,e considered. Other places are TAX
ng It up and because of sucn
, method Of taxation they are forging
attracting industry and popula-
ion in a way thai has alarmed a great
many other places.
Mr.. Record, in his minority report
the cities of Pittsburgh ana
Scranton as striking illustrations OF
he progress being made by reducing
or abolishing altogether taxes on
buildings and equipment and increas-
ing the tax on land.
Another striking illustration Is the
city of Baltimore. We are all familiar
with the large advertisements In the
METROPOLITAN newspapers inserted by
the city OF Baltimore setting forth
the advantages of locating industries
there. The advantage consists In the
fact that when a manufacturer erects
a costly factory building. installs ex-
pensive machinery n thereby gives
employment to hundreds of people
who, In time. come to live in BATH
more and thus increase the business
in the local stores, he is not pounced
upon by a tax assessor and penalizeo
for his enterprise. Rather the Balti-
more system is to tax him only for the
land which his factory occupies and
the assessor goes out and places the
burden of taxation on the property
owner who shows no enterprise OF
INCONSISTENCIES. who Is doing nothing
to boom Baltimore, but who allows his
property lie idle. being an eyesore
to the community. while the enter
prise of others helps to increase the
value of that idle property.
BY adopting his Misunderstanding
the land instead of the improvements
on the land, Baltimore is forcing the
idle land into use so as to make II
productive. At the same time, by
not taxing buildings oil machinery the
manufacturer is induced to locate
there.
In pressing home his argument In
his minority report on taxation, MT
Record cites the instance of the bwner
of q $40, 900, 600 plant in Bridgeport
connecticut, who is quoted as saying
in a public speech in Baltimore that II
he removed his plant TO Baltimore,
the saving In taxation under the
Baltimore system of exemption. would
pay two-thlrds of the cost of his
plant in twenty years.
The fact hat an important branch
of the American Smelling & Refining
ICompany's big plant in this city was
recently transferred TO Baltimore may
or may not have been because Of the
more favorable conditions of taxation
in Baltimore. At least 1t tends to cal
attention to the discrimination against
cities in New Jersey where the mar
with the vacant. unproductive prop.
erty gets off with very little tax, per
hitting the community to increase 1T
value for him without him giving any