The Monmouth inquirer., 1923-12-06


Village of South Orange, would like to
have a court Interpretation OF Section
s01 of the 1918 revision OF the New
Jersey taxing laws.
Executors of the estate allege con-
trayention Of Section 2, Article OF
the United States Constitution, 50 it
is considered probable that the case
may reach the United States Supreme
Court.
Stocks Called Intangible
Counsel for the executors Of the
estate contended that the stocks, be-
ing intangible assets, should be taxed
in the State where the executors re-
side. The securities in a New Jersey
safe deposit vault on October /, 1922
were merely evidences of value" and
did not themselves constitute prop
erty.
Ownership of the securities rested
with the executors, two Of whom live
in Washington, one in New York, ac-
cording to counsel for the estate, who
cited the Constitution, which states IN
Article 4, Section 2, that all citizens
of each State shall be entitled to all
privileges and immunities Of citizens
of the several States"
It was shown that tax on two
thirds Of the fair cash value OF the
securities had been paid In Washing
ton, on an assessment as of JulyYIs
1922 1t was further shown that the
securities had been distributed prior
to January /, 1878.
The Essex County Board held that
1t had no choice in the matter, as Sec
ton sol Of the 1918 Revised Statutes
held that personal property belong
ing to an estate of any decedent shall
be assessed in the taxing district
wherein decedent resided at the time
of DEATH except such part of the tam
gibls property thereof as may be actu-
ally located in scne other taxing lis
trict in this State"
Cars Must Have Mirrors
Although the Postmaster General
recently determined that it was not
essential to equip motor trucks used
in the mail service with mirrors, as.
required by the New Jersey law, Conn
missioner William L. Dill OF the Mo-
tor Vehicle Department has tempo
rarily brought about q reversal of this
decision, and it is expected that as the
result of further negotiations all Of
the trucks in the federal mail serv-
ice will meet the requirements Of the
state law in this particular.
Postmaster Forrest Greer of Long
Branch. was instructed to procure mir
rors for the two government mail
trucks In use at that place and in turn
took the matter up with the Postof1ce
! Department at Washington. In re-
Spouse, he was advised that the nFT-
ror equipment was not essential.
Chagrined at this attitude Of the
federal authorities Commissioner Dill
took the matter up with Assistant
Postmaster General w. Irving Glover,
| former speaker of the House from
| Bergen county In his communica-
ton to Mr.. Glover Commissioner Dill
expressed the opinion that the WASH
ington postal authorities could not
| consistently hold to the view that the
postal department was not subject to
the regulations which govern the.
operation of motor vehicles in the
various states.
II am familiar with the decision OF
the United States Supreme Court re-
specting the licensing of the drivers
of mail trucks" said Mr. Dill in his
| letter, "but certainly so far as compli--
ance with the motor vehicle act in
every other particular | feel that your
| trucks are just as amenab1e as the
] individually owned machines, and
am referring the matter to you conf
dent that your interest in protecting
the lives of the citizens of New Jer-
sey will bring about an immediate re-
versal of the order which was sent to.
| the Long Branch postmaster"
Replying to Mr.. Dill, Mr. Glover
said he had taken the matter up with
| the First Assistant Postmaster Gem
eral, in whose bureau service mat
/ tiers of the nature mentioned are ham
| died "and word is being sent to the
postmaster at Long Branch foTA him
to secure mirrors for the two govern
ment-owned trucks at that office.
| Commissioner Dill was advised that
| the First Assistant Postmaster Gem
eral would take up the question of
| having all motor vehicles in New Jer-
sey conform with the state, law in re-
| gard to the use of mirrors.
ut is unnecessary for me to say"
continued Mr.. Glover, that / was very
glad to have you call this matter to
my attention and agree with you that
the Postoffice Department should be
no exception in regard to this matter
so far as it relates to the Operations
of their motor vehicles"
critIclse Medical Board
Some dissatisfaction has arisen in
State departments, particularly that
of the Adjutant General. concerning
the conditions under which Governor
Silzer's medical advisory board, COM
! posed of seven prominent physicians.