The Penn's Grove record., 1923-11-30

2 IdN ( q eNaeN
.o1 Of the 1915 revision Of the New
Jersey taxing laws.
Executors of the estate allege con-
travention of Section 2. Article 4 OF
the United States Constitution, SO II
Is considered probable that the case
NAV reach the United States Supreme
Court.
Stocks Called Intangible
Counse for the executors OF the
estate eontended that the stocks pc
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 l, l9zz,
we're merely evidences of value and
mid not themselves constitute prop
erty.
ownership of the securities rested
with the executors. two of whom 1--we
in Washington. M in New York ac-
cording to counsel for the estate VINO
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.
II was shown that a tax on TWO
thirds Of the fair cash value OF the
securities had been paid in Washlhg-
ION on an assessment as of July l.
1929. 1t was further shown that the
securities had been distributed prior
TO January /, 1873.
The Essex County Board held thai
II had no choice in the matter, as Sec
ton 3O1 of the 1918 Revised Statutes
held that personal property belong
ing TO an estate of any decedent snail
be assessed in the taxing district
wherein decedent resided at the time
Of death. except such part Of the tan
gibls property thereof as nay be acta-
ally located in some 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, Com
missioner William L. Dill Of the Mo-
tor Vehicle Department has tempo
rarily brought about a reversal of TINS
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 instructe to procure mir
rors for the two government mail
trucks in use at that place and in turn
took the matter up with the Postofhce
Department at Washington. In re-
Spouse. he was advised that the mir
ror equipment was not essential.
Chagrined at this attitude Of the
federal authorities Commissioner Dill
took the matter up with Assistant
Postmaster General ". Irving Glover,
former speaker of the-House~ fHeRt
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.
Il 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 IS amenable as the
individually owne7 machines, and I
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 vas sent to
the Long Branch postmaster"
Replying to Mr.. Dill, Mr.. Glover
said he had taken the matter up with
the First Assistant Postmaster Gen
eral, in whose bureau service na-
tiers of the nature mentioned are ham
died and word is being sem to the
postmaster At Long Branch for him
to secure mirrors for the two govern
ment-owned trucks at that Office"
Commissioner Dill was advised thai
the First Assistant Postmaster Gen
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.
at is unnecessary for me 10 sly"
continued NJ. Glover, thai I was We Y
glad to have you call this matter t.
my attention and agree with you ma
the Postoffce Department should BE-
no exception in regard to this mat er
so far as it relates to the operation
OF their motor vehicles"
criticise Medical Board
Some dissatisfe ction 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 sever prominent physicians
of the State, is f~unctioning. At the
time of the organization of this board
it was announced that it's members
would place themselves at the dis.
posal of the State for such services