The Penn's Grove record., 1923-10-19
Silzer Demands
Report On Tunnel
Continued from page /

that reasons for delays be explained.
Governor Silzer also is interested in
the real estate dealings Of the commits
sion. He wants to know here, too, the
original estimates and the actual costs
or damages assessed against the COM
mission, together with the amounts
paid and to be paid and estimates Of
real estate still to be acquired.
In summary Is demanded total ex-
penditures to date, original estimates
compared with actual expenses and, in
fact, a grand summarizing Of what 1t
was thought the project would cost,
what it has cost to date and what 1t is
estimated will be the actual cost upon
completion.
Uniformity of Tax Valuations
Uniformity OF tax valuations through
out the state is emphasized in report
submitted the State Board of Educa-
ton by DR.. John c. Van Dyke of Rut-
gers College, one of the eight mem
bers. The report was prepared in con-
nection with study Of taxation for
school purposes. DR.. Van Dyke has
been engaged In the study for several
years.
Until the valuation Of property is
equalized says DR.. Van Dyke, no
change should be made In the present
rate of the state school tax, the maxi
mum of which is 27.5 cents on each
500 Of valuation. AS matter of JUS
tice to the large municipalities which
now suffer from inequitable taxation,
DR.. Van Dyke is opposed to an income
tax. Such an additional levy, he points
out, would only add to the existing in
Justice.
To secure equalization DR.. Van Dyke
proposes that all valuation should be
done under the State Board Of Taxa
ton. He also favors the distribution
of school funds directly to school dis
tricts from the state instead of ap-
portioning them through the counties.
In his study Of the distribution OF
school moneys DR.. Van Dyke suggests
four principal factors for analysis
These are: Value of property in each
school district per capita for each pu-
Pill, the present per capita cost for
each pupil. the amount that should be
provided to establish first class teach
ing and the allowance that should be
made per capita by the state.
Against County Assessments
The report by DR.. Van Dyke is to be
sent to each member of the State
Board of Education, which may take
action on 1t at the November meeting
In the report DR.. Van Dyke said, in
part:
"The levying and collecting of school
taxes by the state is necessity, other
wise sufficient school money will not
be raised and distributed.
There is necessity for uniform as
sessment of taxable property through
out the school districts of the state
Such assessment should be made by
the State Board Of Taxes and Assess
ments in order to insure equality and
fairness.
Assessments should be by school
districts, not by counties. All property
should be valued on the same percent
age basis.
"It Is generally understood that the
State Board of Taxes and Assessments
already has in its possession sufficient
data to say at what percentage OF
value any school district in the state
is assessed.
"If that value in any given case
should be only 80, 40 or so per cent OF
the real value it should not be an Inn
possible or difficult matter to FIX the
value at 100 per cent.
No Increase Under Present Condition
at may not be desirable to raise the
values to 100 per cent throughout the
state or the mileage tax could be low
cred, but the percentage OF either as
sessment or mileage should be the
same in each and every school district
In the state.
There should be no increase in the
present mileage tax until assessments
are uniform and proper system or
distribution is established.
"The bill introduced in the state leg
islature last winter which suggested a
repeal of the present 2& mill tax and
In its place levying of state income
tax at minimum of mills should not
become a law.
Such a change would merely dupli-
cate to a certain extent the Federal
income tax and would result in the
few rich districts paying practically
all the school tax and the poor rural
districts paying practically nothing.
Pa,itv &C T,x Rasis
There is no great injustice in realty
being the basis Of school taxation.
The burden falls on city property as
we'll as farm property. City real es-
tate is often quite as Improbable as
farming property, but 1t Is not. should
not be, exempt from taxation on that
account.
"The real injustice at the present
time Is that some real estate Is as
sessed as high as 100 per cent and
some as low as 80 per cent.
when the valuations for tax pur