CAPE MAY HERALD, THURSDAY, JANUARY n. .905.

ITTOHy GEHERIH ON TMJUESTION Mr. McCwter's Vie»s Freely Expressed Before tke State

Commission.

QUESTION OF STATE REVENUE

Mcert • Ilka uniformity la method of Imposition by •ah»lltutltyj » requirement that the roada pay to the atata a porcootag* ou their coat and requlrtnc

The following addrena waa delirerad by the Hon. Robert McCarter, attorney ccueral Of New Jeraey, before the „ equal tax commlaaloa: Gentlemen—A couinuinlmtion from your aeereury. dared the 13th day of l>ecembar. lnvit.il me “to be present at tbia meeting of the New Jet comnlaslon to present the queatlon of taxation to the commlaaton from the atate'a point of view." 1 bad prerloualy received a request from the governor that I i bould accept such an Invitation should tt be extended, and I shall therefore avail myself of this opportunity to draw to your attention one phase of the Interesting and Important subject you have under Intenigent consideration which perhaps has not been prominently before your minds, but which la of the greatest importance, use the word “perhaps" advisedly, because I have not had the opportunity of attending any of yoor previous aeealona, nor have I even rend a complete report of your proceedings. I hare, however. In tome way become possessed of. the idea that suggestions have been made to you looking to a change in the present method of applying so much of the taxes upon railroad property as now constitute an important part of the revenue of the state Into other channels, and my only purpose lu what I shall now say will be to protect In the moat vigorous manner possible against the adoption of any such course. The sum received by the state for state purposes from railroads and canals In the year 1B03 waa $907.934.14. or less than $4,000 In exeeea of the amount received from the same source of supply by the local communities, while the state expenditure* have Increased fully fourfold between those

years.

Railroads hare, as I shall point out. from the time of their organisation been the one source consistently relied YT* by the state for Its necessary revenue, a ad while the Increase la population and in the accompanying demands of an Intelligent people have ndded to ear state expenditures, so that in the year 1908 they reached the sum of 9L817300. the funds to meet these outlay* so far as railroads are concerned have practically remained at a stiB. This result waa brought about, of comae, not because there bus been dt increase in the amomit paid by the railroads In that time, but because prestically all that increase h»» been applied to the munieipi.iitiea an ! not to the state. It la my Arm belief that the thne has come to call a halt and to In alat that no further Inroads shall be made upon the state’s revenue from railroads unless the people ef this state are ready to step back twenty-five ywrs add contribute from their Indlv&ual purses toward a state tax. Rahroad* began to be chartered In the decade between 1830 and 1840. Preitous to that time the expense* of the state had been very small and were n*et by the Imposition of state taxeSy'the receipt* from finrs. forfeit ■re*, etc. The prosperity that Immediately followed the Introduction of transportation ^y steam broaght with It terresslng expenses, and the state promptly imposed upon the railroad* to which it gave valuable trench.***. Including the posgjP^eb exercise the right of eminent domain, the duty of paytag to the state for state purposes an anaaal tax of aome hind ini ent of and without regard to tb noe required by the local mualdpalltte* It fa believed that not a single charter was granted to • re Drawl pray that did not contain some j sfcm of that kind. Thors waa thca no couatitutional provision requiring taxea to be ■■seam upon the tree value of property, and hence wo find " Mules were by their

annually presented to the state. In 18T3 the general railroad law waa passed. In the nineteenth section of which there waa a prorlalon for a state tax of ono-hall of 1 per rent on the coat, equipment and appendages. Including the roadbed, of any company Incorporated thereunder. This section also authorised the same assessment of tax** upon the property other than tb# roadbed a hundred feet In width that waa imposed upon nonrallroad property In any municipality. In order to make assurance doubly ‘sure the legislature on the same day that the general railroad law waa aoactad also passed a general law for the taxation of railroad property, entitled “An act to establish Just roles for the taxation of railroad corporations and to Induce their acceptance and uniform adoptifcn," providing for a stats tax of ono-balf of 1 per cent upon their cost and subjecting the property of any such road (except roadbed a hundred feet In width and a tract of ten acres at the termini with Improvement* thereon) to local -taxes. ThU law was In 1RTG modified to comply with the cenatitutloual requirement that property should be taxed on Its value and not on Its cos!, but the state tax waa rigorously maintained, the act Indeed being entitled “An act providing for elate taxes on railroads and the more effectual collection thereof.' In 1884 the present law. as corrected In 1888, waa paaa-d. and Of course It also contained the familiar provtelon requiring each company “to pay to the ■tat* for general state purposes the tax of one-half of 1 per cent upon each dollar of valuation," the proceed* whereof were to be applied “to the

usea of the otate."

No more satisfactory result matter can be found than is contained In Mr. Justice Parker's opinion In the court of errors, concurring with the majority of the court In the view that this act Is entirely fair and constitutional. He aaya, speaking <jJ railroads: In the infancy of this cbA of corporations. when atrucgUng for existence, the amount of tax they were required to pay Into the state treasury was small. The state favored them by limiting the annual tax to be paid by ouch corporations to the one-half of 1 per cent on the coot of their respective road*. Thle tax waa for state purposes, and they were not assessed for local taxes. The wise and liberal policy adopted by the state was founded In part on the fact that the enterprises In which such companies were engaged were at that -time of doubtful six rad In part on the belief that If cesaful they would contribute vastly to

the public good.

“A* time progressed tbesi corporation* extended their business operations and acquired odditkmal property, often of great value, until In ■ tioaa of the a«te. especially In the cities, the exemptions from local taxation became so great as to incumber the property of citizens JJable to bo taxed with ■ heavy burden. 'To prevent Injustice arising from Inequality of taxation and to equalize as far as possible the public burdens the legislature on the :m day of April 3873. iiaased an act tlte avowed object of which waa to establish Just rales for the taxation of rail rood property. Tbl* act made a radical change In the system. It provided not only that railroad companies should pay upon the cost, equipment and appendages ef their roads a state tax at such rate as had before been fixed by law. but also upon all real property of oocb com panic* owned by them (excepting the main atem. not exceeding a feat In width), a county and n tax for the benefit of the township* and cities of the state respectively where the same were attoated after <hc rate of 1 per cent, exempting. however, from sack tax

applicability. Bo much at lea cure. The experience with that act has dssnooetrated the dlfflcultie*. legal and otherwise, surrounding the enactment of a law which will withstand attack, and, speektng for nod on behalf of the etate, 1 urge that before any material departure from the plan and ero|ie of that act be recommended you seriously consider the legal and practical dim ml tie* in the way of auccrasrully enacting a substitute. Do not inl«understand me. The present situation calls for certain modifications, but I venture to wurn you against fundamental changes. It I* also well known that, pursuant to the recommendation of the rominlo■lou appointed In IKW to consider the subject, the legislature lu 1897 reduced the revenue of the state from this source by transferring to the several localities through which the railroads run n fractional part of the sum attributable to the state under the act of 1884. with the result that the state's revenue was and has since been annually reduced about $200,000. The different localities have received this Increment to the taxes paid by railroads. The so called Voortoees franchtae tax net waa lu the meantime introduced and In 1890 paaacd. by which the several localities b>nd not the state) annually re.elvc |wjm corporations which the public streets sod highways s aom which in 1008 amounted to $40$. . 820.78. While the state collects tbl* money. It does not retain a dollar of It Indeed It may be said that tt ba* bo come fashionable for tb* local comma nlttes to expect to receive more and more-of tbe revenue which the atate lata heretofore enjoyed and used foi state purposes, and we bear rumors of efforts that are to be inode to require tbe distribution of the collateral Inheritance tax, which normally amounts tc • little short of $200,000. but which In 1904. owing to unusual circumstances, reached tbe sum of $438,635.18. Now. this constant attack by tbe local Communities upon tbe state's revenue would be a matter of concern did the expenses of tbe atate remain tbe same but when we le«rn how they are properly and necessarily Increasing It becomes s serious matter. The following table will show the Increase in the cost to tbe state of the maintenance of Its penal eleemosynary and other institutioqs since tbe passage of tbe act of

1884:

$125,000, and has con/ri bn tad fiort.iuo a yeur more toward the maintenance of hospitals for tbs Insane hi the counties. Turn now f or a moment to the revenue. Am before stated, the total receipt* by the atate for the year 1903 were $4,517,800. and the total disburse meota wese $4,810,938. or a difference of about $200,000. This revenue wag, however, inordinately a vollen by tbe receipt from tbe federal government of $480,000 a* Interest on tbe ctvtl war bonds, so that If It bad not been for that unexpected payment there would really have been an ex css* of state expenditure over receipt*. Tbe following table will show how tbe annual disbursement* by tbe state f->r legitimate state purposes—Its hospital* reformatories, prisons, nrmorlex. road* and other beneficent Institutions—tnve

Increased In the last decade:

n mo re s . tya mM . 2.072. ■XI .71 . iruum.n . : as m* o 2 7X1.071 AS . 2 701 ~i»7 . * S.3 CO.B

‘10.!

irnsmtVKT* OTt rWTKTH PAGK.)

Mr Township

Sale of tintifor Tans.

Pobhc notice i* hereby gives W’jame* T. Hoffman. Col led or of the Township of Low er. in tbe CtAmty ol Cape May and State of New Jeraey, that by virtue of a tax-warrant issued on (be fourteenth day of September A. D. 1904, by tbe township committee of ^ajd towsabip. he will sell at public vendue all the lauds, tenements, hereditament* and real estate hereinafter mentioned and situate in aaid Township for the shortest term for which any person or person* will agree to take the some^sad pay tbe taxes assessed

State prison State hospitals t County Insane asylum* Dsaf. dumb, blind and fee-

Btste hospitals ; 1.211 U6.I2I Coqnty insane aaylum* .... 1412 U0.7W

Dost dumb, blind and feem m.w

>nn school boys SO U.Xa Industrial school girls St U.MI

1720

BVnd sna treble minded ... ■tat* bores (or boys ■tats bores for girts X. 3. school (or dreX - <New) Village of epOeptlca.. <N#w> Vineland home, sol-

IS S2 £ ££

they may be called extraordinary, but ereiy y««r teems to bring Its quota of these ao called extraordinary expense*. In 1904 an appropriation for on extra

•tatlng of Chief Justice Beasley and Justices Knapp and Maglt. tbe tetter now being th* chancellor of the state, bold It to be unconstitutional Theewntraiy Judgment of the court of error*

wta ■** eoocorred In by

tbe interest thereon accruing, and **■ * rxpenaes in

and collec-

K relation to the levs, * lion of said taxes.

The said sale will take place at the Township House in Cold Spring, in said Town

•Wp, on

Friday, the Twentieth Day ef Jaoury, A. D. 1905.! at one o'clock in the afternoon of said day The aaid Und», tenement*, hereditaments and real estate to be sold and the name* of tbe persons against whom the aaid fixes have been laid on account of the rente and tbe amount of taxes so bid on acconnt if each parcel, are as follows, viz.: LOWER TOWNSHIP: Helen Brown, tbe Mim of five dollars and forty cents ($5 40) upon fifteen acres of tend adjoining tend* ef Mary S. Kith. Samuel S Cord, the sum of aixty-si* dollars and sixty cruta ($66 60) upon eighty-six seres of tend adjoining tends of Levis

Hildreth.

Mn. J. P. Cake, tee sum of seven dollars and twenty cents 187.00) upon six acres of tend adjoining tend* of Prank Rutherford. Heirs of Andrew Edmunds, tbe sum of two dolte!* and seventy cents ($3,701 upon one noe of tend adjoining lands of E. Fleis-

cf three dollars and

slaty cents ($3 60) upon ten seres of tend ad

johnon Carthanm tract. *

J. W Jennings, the sum of nine dollars ($ 90) upon aiztere nevre of tend adjoining

land* ofT w. Reeve*.

There are not Included In the forogolag the cent of voting machines, of the new senate chamber, tbe war with Spain

tbe managers of the Rahway raforx&o-

drmandlug an additions) wing

to accommodate tbe inmates who are

ad* of J. W. Rec .

N. (. rrice. the sum of forty dotters and fifty cents t$4o^o) upon two hundred acres * tend adjoMsg tends of J. M. K. HDdretfa. N.C Price, the ' * *

•enty cents ($7 nd adjoining L_

N. C. Price. Urn sixty cents ($3Aa) upon twenty-five acr bad adjoining tends of WiUi* Johnson. N. C- Price, tbe sum of one dollar and eighty cents ($1 80) upon twenty of land adjoining loads of D. a C N. C. Price, the sum of five dollar* and upon fifty acres of land ad-

ad a4joiaiag lands of Jobc* Cox heirs. Heir* of Jobs P. Shaw, the asm of tdaety mts ($.90) upon one and one-qaarter acre of land adjoining lands of Driah Crewe * eir*. Heir* of Jane P. ScbeUeuger, tbe “nts __ r tends of *. J.

bod. adjoins tends of Ox Laoo Tesl tbe sum of Sing*2mds oTb! Tmniia. * Cr * of K«iah Turner, the sum of StfSoSS CAPS MAY POINT. Young Men’s ChriJdsn Association, tbe asm of three dollars and ataty cents ($v6o) lota a and as in section K.

John H. Beoeset. th* sum of on* dollar

em>u l>1 ”> “a"* No

AJIe* Chew, th* sum of *ev*a dollar*

<*•*>> "Pra Dot No. »

Alio* Chew, the sum of three dollar* sod texty cent* upon Lot No. M Id Block Alio* Chew, the ana Of two dollars and reHrent^csotaltaRT) upon Lot No. 7 la William A. Crow, the sum of two dolllln'BkS'A ,T °* nU mn> UPOa I '° t No ' ^ c ‘ra!P-*ke “oa of on# dolls,* radrtithly cents l$U»i upon Lot No. K |„ J*"*. it Corbin, the snra of one dollar fllork^C*^ °“ OU “l* 0 ® Dot No. lo In < h*a tiiaton. the sum of one dollar and rqjbty cents <•! M upon Lot No. 7 in Block Ambrose Drotrtcb. theaiia of two dolwErtr' “““ i * im ’ w "'*• Samuel K Kwlng. fhe.atn of *ereo dol‘■.TJTf.u'Sim' N ‘> Heir, of Thomas A Fernley. tbe sum of eleven dollar* and seventy cent* (til 7Q> uuou Lot No. 1ft lu Block A. } Heir* of Thonias a Peruley. tbe sum of two dollar* and aevautr oeou ($2.70, upon

Lota No. ftft and 100 In Block A

hKAl/fSilSiS'k"*- "* *“• ”^"li 01 Tbom “* A Pvraley. the sum of two dol Ur* and seventy cents (02.70, upon

lot-St, 4» and 53 in Block L

Brin, of Thomas A. Fernley. tbe sum of three dollsmond sixty ceui. upon a lo ' of l 500 ttrl undivided, in Block V F.. P F. eater, the snm of three dollars H f,. Bl'ii'S" ,B * 1 npo " U,U N " «“■> Anus Fahey. U,e sum of <me dollar at.d Blrek r° ,% OPOQ 1>5t So m ,n F * r V > ».»keanm of ninety oeots

H p °u L 2 l No ln B o «k K.

C-osrles H. Foster, tbeanm of four dolHenrr Hloman. the sum of one dollar

«*«»• »] upon Lot No. 94 In

Heary Slomon. the sum of five dolbr* "SST/ISil* 5 -" 1N “ ^

upon'LtrtNo ta b/ocIc'c* 5 “ nt *

. J - Glbha. ti,e sum ot ninety c.-nts

{AftOJ upon I ah No 102 In Block K

Marv £ Hoeckley. tbe aom of ninety iota ;$.flej cent* upon 1a» No 28 in Block L. O. Howell, tbe sum of one dollar aod gjlh^orota 1*1.80] upon Iah No 1» la Frai k A. Hall, tbe sum of one dollar ned t. lty cents [HW] upon Lot No 10 Ib

Block A.

Frank A. Hall, the sum of ninety cents {*»] upon Lot No 45 in Block A rs?L r ? uk A ‘ ‘ hf ' u{ niaety cents upou Lo«* No 04 sad 85 In Block A. MsiKte V. Horey the sum of one dollar UtaBteekK? < * t>U #L * 1 Up<m IxH No ..HrUT Jscoby,tbeaum of ninety eenu [M0] upon Lot No 2ft lu Block I. ® " Kirby, tbe snm of nine dollar* [to 00] upon Iah» No 118, 194. 120, 136. 142, ID. 172, 177, 17*. 181. amj James Mull od aevestr ot is Block K. George Mrere, tbe sum of ninety cents [»JW] upon Tah No 142 la Block K. William McConnrll, tbe snm of three dollar* sad sixty cent* [teffOl upon Lota ' MK ’ ^

half of Lot No 174. and Lots No 115, lift, 117.119. and 180 Ij Block E. Geo W Porter, tbe snm of forty-five ornu [* 45] upon Lot No. 32 in Block N. Mr *B-rtha Palmer the sum of ninety opm Lot No 16 In Block N E RC Paulin, the aom of ooe dollar areh rixhty ornU [$L80] upon Lot No » la. Roberta gc Cohen, the sum of one dollarJsanre K Selvey, tbe sum of two dollar*. ?=i5M?as , N. [,irow '" iA ** K< ' “■

8-70] upon Lot No I*T um of one dollar and npoa Lot No 87 in W 8 p'Shield a, the snm of nine dollar* [$R0>1 upoi. Lot No 87 la Block B Paul K Stiaiwell. tbe earn of ninety oetita, npoo Lot No 1» in Block K. Wtadt Turner, the sum of four dollars sad fifty cents, npoo Lot No $8 In Block

Lot No m in

a^oc Lota No TO, 77, »*. of lasariag Whilldlu, thrsaaaot srs and seventy coots, upon Lots ^ 121, UK, IM, n, M, and 63 t»