CAPE MAY HERALD, THURSDAY. JANUARY 19, 1905.

INAUGURAL ADDRESS.

'(XIXTtKUUt rauM MOOND t*AOK.)

New Jarway h»w nev* anin.J bar law* to Mart aaw without dolnc vtolancr ruhtm. Tba rvYaeura of our Mata, bar rant •rial woifkra, bar lood name and tba IntrrrMa of thouaanda of stockboldara of thr buataaaa i-oinpanlaa DO# chartered un der her tawa demand conetant and carw ful review of her acta of incorporation If In aay reepect they are weak, lat Ul make them efrona: If they are burden Burnt let ua llahten the load. Where ex pertaocw ahowa they are wrona lat ui make them right. If abuaea have crepl In. lat ua eradicate them. Our legtalatlon muat not be allbvod to drift behind the tlmee Let our laws upon thla aubject be eu' h model* of Intecrity and Juatlce aa will attract boneat capital with full notice that here permitted to do wrong b will alwaya be aafe and protected ao long aa It doaa right. New Jeraey'a example haa been followed by bar elder and -.pperently the federal government la about to do likewise. Let ua take another rtep In advance and lead the way along the path of enlightened public tlment on thu Important aubject. I ommend the sppolntaeait of a commlaslon

to thla end Taxation.

The quedton of taxation subject dlacunalOD. It U a problem that grows unh dvlUsatton and acute as the demands of civilisation Increase the expense of government, stale should have tat one object In levying isxaa—that Is. to raise money to ms tain and administer the government order to protect the lives. Ubertlrs and property of the people Equality of taxm' Uon In our state la the mandate of out conatffUTkm. and If all property was now assessed for taxes by uniform rules according to Its true value all property personal. real and corporate, would share equally In the expense of the government. The platforms of both parties In the last campaign declared for equal taxation of all property and for a revision of the present system of railroad taxation to correct whatever Inequalities might exist Tor purposes of taxation railroad property haa been classified, apart from franchises and personality. Into two classes the main steen and the property used for railroad purposes outside of the main stem The main stem Is confined’'In some ci.see to a strip of land not exceeding sixty-glz feet and never exceeding 100 feet In width. This limitation was baaed upon the principle that LhU property was not subject to local tax and that It should net therefore be permitted to absorb to any considerable extent the real property of the municipality though which It passed Rallrowtj property outside of this main stem. Mown aa second class property, haa. fcowever. absorbed and Is still absorbing part of the taxable realty of the several municipalities and has long been recognised as a proper source of taxation for municipal purposes. With thU principle reeugntxed. thu property should bear 1U •dual share of municipal tax burdens Equal taxation Involves valuation as well as rata, useless one without the other. When tba vslustlon of second class railroad property has by a proper treatment ‘ > adjusted to tbs standard a adopted by the local sssoss1 taxing district these U no It and the property IndlnduaU should be taxed for the same purposes at different rates. Lat the rsIIroad tax Uw be amended so that aeeond clam property be a sensed at local rates ThU recommenrtaUnn U made, and can be proparly mads, only In the Interest of the taxpnyr It should be carried out with an eye single to fcU benefit I su SB e*. therefore. that In framing the statute. In the dlecr. lion of .the legislature. It be provided that the value of this property be crrtin{d by the state board of assessors to the various taxing dUtrlcts in which the . property lies, that thu be added lo the municipal ratablcs> already ascertained and that upon >hU*aggregate valuation the local tax rate be struck. In thU way and not otherwise will the taxpayer receive the benefit of a reduced tax rate and flod relief to tbU extent from the Increasing burdens of hU annuiil tax bill. Railroad Main Stem. The main line of a railroad depute It* value upon lu continuity £o0T 1 mlnal to terminal. Property of this kind has value as a whole. Divide It and you destroy It. In estimating the value * uch property for purposes of t.v.t it should be valued as a whole. The separation of this property Into sections or

the entire tom moo weal If. Nor muat It be forgotten In the modification of tbs present railroad lax Uw that IU fundamental principle# have been approved by eur highest courts and that a change in these principles would open new legal questions to bo afterward determined aad settled. When l( la considered that the revision of the school Uw. In the preparation of which the beet Ugal talem was ooasultsd. was a subject of two adverse dedal one by the highest courts (he dsababtilty of avoiding such confusion In a of the railroad tax Uw la a

Conatd-

sratlom of equality are fundamental and mmrtul. Equality of taxation U favored by all both as a matter of Justice aad as a constitutional requirement. Report of State Commission. Upon thU subject the report of tba commlaslon to ascertain tbs facta will probably soon be placed before ou. legtsla- j turn With these facts in possession It will be easy to determine what Inequalities exUt aad to remedy the same with Justice and fairness to all concerned If there was one thing decided by the Iasi election It was that thU matter should be thoroughly Investigated and that thla Important subject should not be hastily and superficially considered, but that light, fairness and Justice should prevail. The people ask nothing more than this, and they will be aatURed with nothing lees As Governor Abbett said In his message lo 1M7: "It U Just to make the railroad corporations bear equal tax burdens with Individuals, but It la also Just that tndlvIduaU should be prevented from disregarding the Uw and evading thr constitution through the Illegal action of local assessors. Equal burdens and equal rights for all. corporations a* well as Individuals. are the principles that should control our tax legUlatlon No question U settled until It U settled right. The present tax laws of the slate do not operate uniformly upon all proper The state board of taxation ha* declared time and time again that In mady localities ths tax laws were being deliberately violated by the asaesament 01 properly below IU true value. In eomi cases as low as B 1-1 per cent The aami authority has declared, what U a matte: of common knowledge, that persona! property to a very large extent escape, taxation. Under such a system the taxpayers have no protection, because there U no protection In a policy that Is based upon violation of Uw If all property were assessed according to the constli lions! requirements the sverage tax rats

In the stale would be

What Is needed for the BetUesaem of tax problems Is less theory and more good

old fashioned Ten

ssty. The question of taxation cannot be settled piecemeal. It must be settled as whole, and all kinds of property, res personal and corporate, must pass mu

ter before the reviewing tribunal Abuses of Taxing System.

Of the many abuses of our taxing system 1 cite one illustration. In order to ipe part of the county Ux some taxing dlstrlcU have resorted to low valuations and have released from taxation siall personal property. Under auci a condition some counties are bearing an undue share of the Ux burden as cn pared with others. The people of N Jersey are raising every year for sc hi purposes under the agency of the sute about C.tat.000 The amount that U to be raised by each county Is determined by the proportion IU taxable property bear* to the uxable property of the suta These counties, therefore, which reduce valuation and allow property to ■ —--py taxation altogether do not bear their fair share of this school tax. It U not a aufflctent answer to say that 90 per cent of the •am thus raised U returned to the county that raises It. because 19 per cent ot the amount Is put Into the common fund for distribution at the discretion of the state board to such counties as need assistance in the support of their schools. Unless, therefore, the property valuations thre tghout the sute preserve some degree of unlfr.j ,-nlty the several counties are contributing unequally lo this common fund for ihe support of our schools. The remedy for this evil would seem lo be the reorganisation of the sute board of taxation with greater power or. better perhaps. the creation of a state tax court that would sit as a court of appeal In these matters, with equitable powers to remedy Inequality In valuation and equalIxe the same not only In the case of Indl- I

while the Individual s contribution Is larger than before Maximum Rata af Taxation. The danger to ths taxpayer in this remedy Use In the fact that bs has no assurance that Ihs low rat* will be permanent, that It will not be raised on the basis of Increased valuation. Hare the state must come lo the rescue. If a maximum rata for every taxing district Ip lbs stau was Bxrd by legislative enactment the rags of taxation would be Insured, end under this aegis of protection property Investors would seek New Jersey as a safe asylum. The legislature of the sute can vary properly consider the wisdom of such legislation The comptroller of Ihe lartest city In the country" says that a rate of fl.Ui u hundred Is eufllcient to meet the needs of any progressive municipality. It the maximum rate for every municipality In this state were Dxed. at the outside, st 11.70 on the hundred or lower. If possible, ths dlHlcultles of the burdensome lax rate and municipal expenditure would be largely solved. Every small properly owner would be assured of tbs contribution be Is Co make yearly to the common good. Properly would come out of hiding. The taxpayer* and Investors In municipal securities would all be Interested In enforcing economy In municipal expenditure# The public mind on the question ot Individual taxation would be changed from a slate In which It now winks st (he .dishonest evasion of taxes to one In which It would Insist upon their honest payment The gain In public morality In this connection cannot be overestimated. Misapplication of Stats's Surplus I would go even further than thla In UM the legislature passed an sc( providing that the surplus money in the state treasury might be appropriated for the purpose of reducing the burdens of local taxation. For the first year or perhaps the first two year* the distribution of this sura reduced the tax rate and light ened accordingly the burden of the taxpayer At Ihe present time the 1970.001 distributed from the state treasury fsa thla purpose la used by municipal author (ties for Increased expenditures, while the taxpayer Is called upon to contribute aa much If not more than before I would amend thla act and would provide that this distribution be limited to those taxing districts where II was used not ms a means for Increasing expenditures, but as a mean* for reducing the tax rate proportionately to (he amount of Ihe contribution from the Mate In thl* way economy in state expenditures, the In•rease In state revenue and the growth Of the atate surplus could be made lo leaser the taxes of the property holder* of New Jersey and attVact hom» builders to our commonwealth.

Dependents.

The work of the state In the car dependants grows In magnitude grows In Importance. It Is a duty which the government cannot neglect with Justice or safety Involved In thl* problem are questions of health, morals ‘and finance. Defectives are objects of pity and sympathy. they are helpless and roust have care. They are also dsngerous society, and their Increase must be p

rented If puvstble.

Thl* work entail* upon the Mata a vast expense, amounting each year to 10 per cent of the state's disbursements. Ten years ago the expenditures for thla purpose amounted to only U per cent of the total expenditures. In 1836 the expenses for this purpose were UU.Tn.a. last year. IKS.ISMC. an Increase of more than 100 per cent- This docs not Include the growing expense of our prisons and reformatories. The state la now caring for 4.HO insane patients. ITT feeble minded. Z.K8 blind—s total of ktrSa. In twenty yi her of Insane has Increased more than DO C eent. while the population of the state increased only « per cent. Our Hospital For the Insane, at Morris Plains has today a population of more than 1.900. the limit of Its capacity- In four years more, at the present rate of Increase. It will have more than 2.000 patients. The hospital at Trenton has s population of l.CO. and the Itmtt of Its capacity Is ML ~ tlons prevail. It muse be remembered, notwithstanding the fact that we are building county a ay luma for the relief of

fawtltuttona.

The situation confronting us It. ion with this problem Is appalling. >Thla ork must be continued In the Interest of humanity and for the safety of the stale, nut some system should be devised by which present results can be more economically obtained or the burden will soon overtax the capacity of the state. Individuals as we|l as the common-

Jth have a duty la

LOUItK MICHCL NO MORE. Fames* Wsmas ot Frwarh f wmmswe Dead at Parle. TARIM. Jan. 10.-1 xml*# Michel, prom li-Mit a* a communist and revolutionary imitator for the last thirty-Are jt-ura. Jled yeatertlnj In Maracllles. ar'vl aev-•nly-flre year*. Death follow ml tn attack of double pnenmonla. < >ntracted while she was on a lecturing tour af tli# southern provinces of Franca Ixnilse Michel first came Into proml•etice during the Franco-Trusslan wsr. Hhe had previously been a provincial b hooltescher and hnd formed a roman He admiration for Charlotte (Jorday and »t!ier characters of the French revoluHon When the war between Prussia tnd Franc* broke out she joined an ambulance corps and took pert In the defense of Paris, later sldlug with the rommune aad advocating the burning of Paris to prevent the entry of the Veras 11 lea troops. She was arrested •nd tried for tre-«-in end sentenced to transportation to .Sew Caledonia, where the remained uni ) U.-*i. when she was allowed to return tu Paris under an mi nasty act

* taoivosiox is looking after It* fences, as there la a rumor that It U to have u»welcome caller* soon.

dollars

John H E and Uilrty-fiv* oenu ifl a

M iu Block A.

Alice Chew, Urn sum of i OOOU (t7.tO) upoo Lot No. W)

Alio# Chew, the sum of Uirwedollars and slirtj cents (•».«) upon lx* Nq. IK In Block Alice Chew, the Bum of two dollar, and

'**• °P<»o So 1 lo

V. I ILm A. Cram. th. auro of two dol llVSCkT’ ' r “” *“■ Che# H f'auip. I hr aotn of one dollar, -d*,..,So. m tn Jo*. K Corbin, (hr sum of one dollar and elabty oeot* (g| *i, U puo I-oi N„ in )u

i- I Mat on. tbr biiwi i,f

l erntsiflM

hr oar Deal rich, thr auoi of iwt iSiimurl K K* log. thr .urn of arvei

f ceoUlgT *>, upoo Ixj

I* nod M In Block A Heirs of Thom«» A eleven dollars and «

ik.o lart No. Ill In Block A Hrlrs ot Thomas a. Feral

ley. I

•y. Ihe,

upon

rlduala and corponttona. bat tn eases of i T . h * r t ta . Uvf ? ot . ■ ttl * unfortunate members appeal between taxing districts and b«- i ^ 9t>cietT should, ao far as tbefr moans tween counties where these ara oontrtb- Permit, assist In their maintenance and a ting to a common cause. rare. The tendency of the age Is to

„ shift this burden upon Ihe stale. A algMunicipal Taxation. nsl illustration of this condition may be

Municipal taxation Is a mutter of se- ' found In the fact that of the 2.000 children

into

conduce to the ■idpallty or tb« In any modificatloa of the taxation of this class of railroad property due alderstIon should be given to Its effects upon the revenue# of the state. Lawa upon this aubject have differed at different periods but in all

rloue and growing importance. Municipal expenditure Is Increasing and municipal Burdens likewise. The 1-eereaBe la expenditures tn twenty-elx cities In Ibis stale has

ln ten years from JU.717.M2 lo *22,-

X4.1C. or 7S.4 par cent, while the valua-

tion* have Increased from *400.

»*h*9S.*». or only 40 per coat There are alxty-two taxing districts la th* state

the Ux rat* Is between *H and S per here the rat* exceeds I per

, fifteen *

*4 to A7 per cent. With bonds netting le *» than S per cent, munlrtpal bonds lass than *H per cent high grade railroad bonds lees than 4 per cant and other property netting rori-aa^winAiffig. lr low returns, such tax ratm as I have dead exceed la some cases tb* earning cm pacify of tb* property against which they are levied. This Is not taxation, but confiscation. Confronted with auch rates a# them and harassed every year by the fear of tnersased burdens, taxpayers

brought to the attention of the state board of children's guardllna nearly *00 of them wore returned to the care of their parents These otherwise would have been charges upon society. It Is not unfair to assume that an equally large proportion "Of all the dependents now supported by the state and the counties eould be cared for at ths expense of their raUtlxea, who owe a moral duty ta th* unfortunate members of tb* family that they cannot honorably shift. Certainly th* least tb* relative* of dependents can Ao is to contribute toward their support

as much aa It would

Under th* present Uw tb* stole care* for those unfortunates who have no tstobllshed domicile. Thla number of *xrluaiveiy atate dependents la growing so rapidly, amounting now to 400. that It would seem as though a mors careful investigation should be made u discover ths actual rasidcnc* of those dependents

Lower Township Sale of Lanil (or Tales. Public notice i* hereby given by James T. Hoffman. Collector of Ihe Township of Lower. in the County ol Cape May and State of New Jersey, that by virtue of a tax-warrant leaned on the fourteenth day of September A. D 1904. by the township committee of said township he widsell at public vendne all tbr land*, tenements, hereditaments and real estate hereinafter mentioned and situate in said Township for the shortest term for which any person or jerson* will agree to take the same and pay ti e taxes saaessea against the oame for the year iqvv and remaining delinquent on the Firstd«y of July. 1904. with the interest thereon accriing, and all cost*, fee*, charges and expense* in relation to the levy, assessment si d collection of said taxes. The aajd sale will take place st the Town■hip' Hon-e in Cold Spring, in said Town-

ship. on

friAiy, tb* Tw«nli#th Bay cf Jgmury. A. T. 1905.! at one o'clock in the afternoon of said day. The said lands, tenement*, hereditament* and real estate to be sold and the name* of thr persons against whom the said taxes have been laid on account of the same and the amount of taxes so laid on account of each parcel, are as follows, vix.: LOWES TOWNSHIP: Samuel S. Cord, the sum of sixtjr-«ix dollars and sixty cent* (166 601 upon eighty-six acre* of land adjoining lands of Levis Hildreth. __ Mrs J. F Cake, the sum of seven dollars and twenty cento (fiy.xoi upon six acres of land adjoining lands of Frank Rutherford. Heirs of Andrew Edmunds, the sum of two dollars and seventy cents 'lx.70) upon ooe sere of land adjoining lands of B. PlciaSmith Foster, the ram of one dollar and thirty five cento ill 15 upon one acre of land — ng lands of A. Pierson. Gibbons, the sum of one dollar and eighty cent* ili Soi upon one half acre of land adjoining lands -4 C. C. Reeves. Ottilia Hess, the snm of three dollars and sixty cento ($360) upon ten acres of land adjoining Carthanm tract. J. W Jennings, the snm of nine dollars ($900) upon hotel property and lot. N.C. Price, the sum of forty dollars and fifty cents (940 50! upon two hundred acres of land adjoining lands of J. M. E. Hildreth. N C. Price, the sum of seven dollars and twenty cento (fc.ao: upon forty-five acres of land adjoining land* of William Weeks. N. C Price, the snm of three dollars aad xtr cento (fij-fijlnpoo twenty-five acr land adjoining lands of Willis Johnson. N. C. Price, the snm of one dollar and eighty cento ill 80) upon twenty three acres of land adjoining lands of D. C. Oliver. N. C. Price, the sum of five dollsrs and forty cento (Is 40' upon fifty seres of land ad joining land# of Jane Bate. Lewis Rayfield. ihe snm of three dollars and sixty cento (8360) upon two seres of land adjoining lands of James Cox heirs. Heirs of John F. Shaw, the snm of ninety . 111* ($.90) upon one and J of land adjoining lands

heirs.

Heirs of Jane P. Schellenger, the . ro dollar* andkeventy cento (•1.70) upon one acre of land adjoining lands of B. J. Hitchner. W. S. P. Shields, the sum of twelve dollars and sixty cento, upon twenty acres of land, adjoins lands of Charles Dawson. Leon Teal, the snm .of sexeo dollar* and twenty cento (Sj.aoi upon thirty acres of land adjoining lands of B. Tomlin. Heirs of Kexish Turner, the snm ot one dollar and eighty cento (I1.80) anon two acres of land adjoining lands of William CAP* MAY POINT. Voting Men’s Christ]*n Association, the snm of three dollars and sixty cents (S3 60) upon lota at and » in section K. Young Men’s Christian Association, the anm of one dollar and eighty cento (*1.80) upon lot 85 in seen on A. Young Men's Christian Association, the of one dollar and eighty cento 1ft-80) lot By In section A. Men’s Christian Association, the dollars and forty cento (fd-qo)

1>.U No. Hi tud |uo to Block A ot A Fern ley. 1 be sum of

six dollar. *„d thirty contm H *1, apoa D-i# N<«. IS*. I*. 134. 140. 146. 1M l> 104 JTO.od 176ln Block K. '

1 bon>,, ‘ A Pernley, the sum of

*° seventy cruta 1*2.70, upon

io«* No ih and 58 In Block I.

.1 M Tbom “ A Fern ley. the snm of - • , *' r rM,u * ,u,n opon . lf’L of J*“d' SJ0 feel undivided, in Block N F. / Fvaster, the anm of three dollars rfi'Krs- !i ° 18 “ d Ann* Pabey. the sum of oue dollar and nfkiTa*"*" $,M> upou Ij0t So *■' lD E 8 Farrow, the sum of ninety cento

I MO! upon lx>l No I4h in Block K

fbarlesH. Foster, the sum of foor dolHenry Hloman. the sum of one dollar Block k’ ,T t *° U 1,1 , * >, 0p ° n lj0t S ° M 10 Henry Sloman. the *nm of five dollars ao< ) , ° T ? T £? t "' l* 5 '*") upon Ix>to No 84

and Min Block A.

Sloan, the anm of ninety cents [• OOf upon Lot No SS in Block C. r.tla J. Glbtis the sum ol uioei [8 »j upon Lot No 148 in block K ■* * Hoeckley. 1 be sum of ninety

'■ in Block

’ ninety cents

cents [i.90] cento upon Lot No 81 D O Howell, the *om of ooe dollar and

Block K ^0, * 801 UlK ’ n I ' ot iio W in

k’-, ^ A. Hal], the sum of one dollar

Brick‘a' 1 * t * UU '* l ^ 0pOn L,ot No 10 ^

1 rank A Hall. Ibe sum of ninety cento [8 to<] upon Lot No 45 in Block A krank A. Hall, tbr sum of ninety cento

18.K>] upon Lot# No M and M5 in Block A.

Magitic \ Horry the sum of one dollar

and thirty five cento [81 35) upon Lot No

19 in Block K.

Henry Jacoby, the sum of ninety cents [8*-1 upon lait No S9 in Block I.

, K'rby. (be .am of nine dollar* [89 «)] upon Lot- No 118, 184. 1*1. UK 148.

James Murphy, the mm of two dollar*

and seventy cent- [82.70] upon Lots No 89

la Block K.

George Myrra, the snm of oinety cento [8J«] upon Lot No 148 in Block K. « illiatn McConnell, the sum of three dollar* end sixty cents [«.»] upon Lota No 57, 68. 5M, 60. 65, 70 and 75 in Block K. Mr. Mary Middleton, the k CID of on# "utoBlX’Z””” ,K ®’ Mrs Charles OtUaoD. tbeaum of sixteen doOara and twenty cento (816.30) upon one half of Lot Nc 1,4. and Lola No 115. 116 UT 1» and 1» lo Block E. O* 0 .Porter the sum of forty-five cewto [8 45] upou Lot No a in Block N. Mrs Martha Palmer, tb* sum of ninety “■o'; omm Lot No 16 lo Block N. K K C Paulin, the sum of ooe dollar and Hkhty onto “poo Lot No 80 in Roberto A Cohen, the sum of ooe dollar and eighty centa [81 80] upon one quarter of Lot o8« In Block A. James E Selvey. the sum of two dollars “5£ T “SiS'i I *‘’° ,,po, “" u s °

Scott <S

and seventy oei

lu Block K.

Mr. Smith, the snm of one dollar and rijthty cam. [81 W] upon Lot No 87 iu

Block A.

r*^«rt P8hle , W *’v, he * unior nlD * dollars [k^no] upon Lot No 87 In Block B Paul K Slim well, the sum of ninety cent*, upon lx* No 185 in Block K. Wm K Punier, the sum of four dollars

and fifty cento, upon Lot No 88 in Block

Francis Vanderscbein, the sum of two

dollara and seventy cento, upon Lot No 64

In mock K

FEWanser, the anm of two dollara and -jventr cents, upon Lota No 129, 141 and

147 in block K.

Stephen Winslow, the sum of one dolUxand^ighty cento, upon Lot No 184 In S*®"* 1 Wiley, th* sum of one dollar and thirty-fire oeo to, upon Lot No 11 In

Block K.

Julia A Wblldin. the sum of one dollar od eighty cento, ubos Lota No 76. 77. 78,

TV and 80 in Block E.

Saaoel F Ware, the ram of ninety centa.

upon Lot No 48 In Block N.

Kstoie of Learning Whilldln. the ram of two dollafit and seventy eenta, upon Lots No 74. TO, 1M, Wfi. «A 88, 62. and 68 in

Block E.

L ^ ,1 “P Whilldln, the ram of

three dollara and sixty cents, upon Lota

No». 80, 81 51 aad Bln Block I. 7 Team trig WhlUdin, 'be anm of

1 aad seesnty oe-*- * —-

No 81 aad W ta Block ft.

No 81 aad W ta Block ft.

Bstato pf Leamlag WhlUdin. the ram of

zzys-isatt

sale wiH he added In the ram qTasM lax, la*na^sa.r-

»>•**