Tax Law of New Jersey Revision of 1903, WITH ANNOTATIONS, AMENDMENTS AND SUPPLEMENTS TO 1905. Digest of Laws pertaining to the Subject of Taxation. Precedents and Forms. PREPARED BY THE BOARD OF EQUALIZATION OF TAXES OF NEW JERSEY. CARL LENTZ, President, EDWARD AMBLER ARMSTRONG-, CHARLES C. BLACK, HENRY J. IRICK, THEODORE SIMONSON. FREDERICK R. LEHLBACH, Clerk. IUNIV TRENTON, N. J. : THE J. L. MURPHY PUBLISHING Co., PRINTERS. 1905. . DOCUMENTS DEPT. Table of Contents. Page. Revised Tax act of 1903, with amendments 1-61 Supplements to Revised Tax act (Chapter 161, Laws of 1905) 62 Supplement to Revised Tax act (Chapter 234, Laws of 1905) 62 Repealer of a portion of Revised Tax act pertaining to Building and Loan Association mortgages in certain localities (Chapter 243, Laws of 1905 ) 63 Supplement to act for the taxation of railroad and canal property (Chapter 91, Laws of 1905) 64 Digest of act for the taxation of railroad and canal property, and supplements 66 Voorhees franchise tax act 67-71 Digest of tax laws not included in Revised Tax act State taxation of miscellaneous corporations 73 Collateral inheritance tax 73 Martin act and supplements 73, 74 Arrears of taxes 75 Acts relating to tax officers 75-79 Miscellaneous acts 79 Repealed laws '. 81-86 Forms 87-107 Calendar of tax events... ..109-112 180898 F ~ - UNIVERSITY \ft-X Revised Tax Act of 1903 With Annotations, Amendments and Supplements. 'CHAPTER 208. An Act for the assessment and collection of taxes. BE IT EXACTED by the Senate and General Assembly of the State of New Jersey : AETICLE I. PERSONS AXD PROPERTY TO BE TAXED. 1. A poll tax 1 of one dollar shall be assessed upon Poiitnx. every male inhabitant of this state of the age of twenty- one years and upwards except paupers, idiots and insane persons, subject, however, to the exemptions hereinafter provided. 2. All property, 2 real and personal, within the juris- Property tax- diction of this state, 3 not expressly exempted by this act, or excluded from its operation, shall be subject to annual taxation at its true value under this act, and shall be entered on the list of taxable property; the term "taxing Taxing dis- district," as used in this act, shall be construed to include * 1 Xo poll tax can be levied upon a 2 Property shall be assessed under person temporarily resident in this general laws, by uniform rules. accord- State. The statutes direct it to be ing to its true value. State Constitu- levied upon "inhabitants," which im- tion, Art. IV., 7, Par. 12. plies more than a mere residence ; it 3 R. R. Case v. Penn, 15 Wall. 355 : requires the domicile to be within the Gloucester Ferry Co. v. Penn. 114 U State. State v. Ross. 3 Zab. 517; S. 196. State v. Casper, 7 Vroom 368. 1 (1) Assessor. Collector. Property ex- empt. Securities of U. S., state, county, school district. Property of U. S., state, &c. every political division less than a county whose inhabi- tants or officers have the power to levy taxes; the term "assessor" shall apply to all officers charged with the assessment of taxes, and the term "collector" to officers charged with the collection thereof. 3. The following property shall be: exempt from taxa- tion under this act, namely : l (1) The bonds and other securities of the United States 2 and all bonds, securities, improvement certificates and other evidences of indebtedness heretofore or here- after issued by this state or by any county thereof, or by any taxing district or school district of this state, and the personal property owned by citizens or corporations of this state situate and being out of the state upon which taxes shall have been actually assessed and paid within twelve months next before May twentieth, being the day prescribed by law for commencing the assessment ; 3 (2) The property of the United States and of the state of ~N&w Jersey and of the respective counties, school dis- tricts, and taxing districts when used for public purposes, but this exemption shall not include real propeTty bought in for debts or on foreclosures of mortgages given to 1 It is a well settled principle of law that no property can be exempt from taxation unless the intention of the Legislature to exempt appears clearly in the language of the law. Exemp- tions are not favored in the law and -should always be strictly construed. 'State v. Woodruff, 8 Vroom 141; 'State v. Love, 8 Vroom 60. As to individuals and corporations, there must 'be express words to exempt; as to municipal corporations, there must l)e express words to tax. Camden County v. Washington Township, 31 Vraom 367. 'NON-TAXABLE PROPERTY. In addition to the specific exemp- tions, there -are also circumstances under which property may be non- taxable, such as : Goods in transit, Ooe v. Errol, 116 U. S. 517 ; Detmond & Cox v. Engle, 5 Vroom 425 ; Erie Railroad Co. ic. $tate, 2 Vrcom 531 ; Lehigh and Wilkesbarre Coal Co. v. Carrigan, 10 Vroom 35 ; State v. Falkenburgh, 3 Gr. 320, 327; Metro- politan Insurance Co. of New York r. City of Newark, 33 Vroom '<4. Imported goods in hands of importers, Low v. Austin, 13 Wall, 29; Gerdan r. Davis, 38 Vroom 88. Goods ex- ported from other States, United States Constitution, Art. I., 9, Par. 5, and 2, 9, 10. BIOLOGICAL STA- TIONS. The real property devoted to fish and shell-fish culture, and biolog- ical stations, is exempt from taxation under act approved April 4, 1891, p. 325. 2 U. S. Rev. Stat., 3701 and 5413 ; Howard Savings Inst. v. New- ark, 34 Vroom 547, reversing Id. 65. 3 SmiU v. Ramsey, 25 Vroom 546 ; De Baun v. Smith, 26 Vroom 110. secure loans out of public funds or out of money in court, which property shall be taxed unless devoted to public use*; 1 (3) Any building, real estate or personal property J used solely by any organization of the national guard for guard, military purposes, and purchased or erected at public expense : also any building and lot and the personal prop- erty in said building used for an armory and owned by an incorporated armory association composed entirely of members of the national guard of this state and supported in whole or in part by annual state appropriation, on con- dition that all the income derived from said property above the expense of its maintenance and repair shall be used exclusively for such national guard and armory ; (4) All buildings actuallv and exclusive! v used for Schools, coi- x ' " leges, libra- Colleges, schools, academies and seminaries not conducted s. churches, for profit; 2 also all buildings actually and exclusively used for public libraries, religious worship, 3 or for asy- lums or schools for feeble-minded or idiotic persons and children, and owned by corporations of this state author- ized to carry 011 such charities, and the land whereon the same are situated necessary to the fair use and enjoyment thereof, not exceeding five acres in extent for each, 4 the furniture thereof and personal property used therein, and the endowment or fund held exclusively for the charitable purposes of the corporation owning such buildings ; 5 the 1 Newark v. Clinton Township, 20 Vroom 370 ; Newark r. Verona Town- ship. 30 Vroom 94 : Caniden County r. Washington Township, 31 Vroom 367 : Xewark r. Belleville Township, 32 Vroom 455 ; Hackettstown r. Mr. Olive, 34 Vroom 191. - Dwelling-houses connected with a college, academy or seminary of learn- ing, for the accommodation of the professors and other officers, are exempt. State v. Ross. 4 Zab. 497: Montclair Military Academy v. Bow- den, 36 Vroom 516. Private school- houses are exempt unless rented by the owner. Englewood School v. Chamberlain. 26 Vroom 292. revers- ing Id. 25, 549. 3 Bancroft r. Magill, 40 Vroom 589. Lands held by trustees for a school, situate apart from the church edifice, are not exempt. State v. Krollman. 9 Vroom 323. CAMP MEETING ASSO- CIATIONS are specifically exempt under- act approved March 25, 1894, p. 140. 7: P. L. 1870, p. 398. HOSPITALS. INFIRMARIES, ORPHANAGES, ASYLUMS. ETC., incorporated under act approved March 9, 1877, p. 159, are all exempt. 4 Home for the Education and Care of Feeble-minded or Idiotic Persons and Children v. Township of Landis. 30 Vroom 343. 5 Reformed Church r. Lyons, 3 Vroom 60; Trustees v. Silverthorn. 23 Vroom 73. Charitable institutions. Stock ex- empted by law. parsonage and the land whereon the same stands to an amount not exceeding five thousand dollars owned by any religious corporation of this state while actually used by the officiating clergyman thereof; also all buildings used exclusively for purposes considered charitable under the common law, 1 or belonging to any society or incorporated company formed for the purpose and actually engaged in the work of preventing cruelty to animals, with the land whereon the same are erected and which may be necessary for the fair enjoyment thereof, and the furniture and personal property used therein, the funds of all charitable institutions and associations collected and held exclu- sively for the sick and disabled members thereof, or for the widows of deceased members, or for the education, support or maintenance of the children of deceased mem- bers, and all endowments or funds held and administered exclusively for charitable purposes within this state ; no buildings used for any such purposes which may be hired for rental, paid to a landlord, shall be exempt ; the exemp- tion described in this paragraph of a building and land used for charitable purposes shall extend to cases where the charity is supported partly by fees and charges re- ceived from or on behalf of beneficiaries occupying said building, provided the building is wholly controlled and the entire income therefrom is used by the charitable cor- poration for its charitable purposes ; (5) The shares of stock of any corporation of this state, which by contract with the state is expressly ex- empted from taxation, and the shares of stock of any cor- poration of this state the capital or property whereof is made taxable to and against said corporation ; 2 1 Sisters of Charity v. Township of Chatham, 23 Vroom 373, reversing 22 Vroom 89; Sisters of Charity v. Thompson ; Same v. Cory, 61 Atl. Rep. 387 ; Paterson Rescue Mission v. High, Receiver, 35 Vroom 116 ; Litz v. Johnson, 36 Yroom 169 ; Children's Seashore House v. Atlantic City, 39 Vroom 385 ; Cooper Hospital v. Cam- den, 39 Vroom 691, reversing 34 Vroom 85. 2 Eastoii Bridge Co. v. Metz, 2 Vroom 378 ; Singer Mfg. Co. v. Hep- penheimer, 29 Vroom, reversing Id.. '2~t Vroom 439. The shares of stock and bonds and certificates of indebtedness of railroad and canal companies are not taxable in the hands of the indi- vidual shareholders, bondholders and creditors. P. L. 1888. p. 269. Grave- van Is not exceeding ten acres of ground, Cemeteries. cemeteries and buildings for cemetery use erected (7) The real and personal property of any exempt volunteer firemen's association, firemen's relief association, 2 and panics. volunteer fire company incorporated under the laws of tin- state, and which is used exclusively for the purposes of such corporation; 3 All officers and franchises, 4 and all property used for railroad and canal purposes, 5 the taxation of which is ties - provided for by any other law of this state. 4. All persons enrolled as active members of the fire department 6 or of any organized volunteer fire depart- merit of any taxing district or fire district under the con- widows. trol of any township committee, common council or other authorized public body ; all exempt firemen of any taxing district : all honorably discharged soldiers and sailors who have served in the army or navy of the United States during any war or rebellion and their widows during widowhood; and all members of the national guard dur- ing their term of service, shall be exempt on proper claim made therefor from poll taxes and from state, county and municipal taxation upon real and personal property or both to a valuation not exceeding in the aggregate five 1 Hoboken r. North Bergen. 14 Vroom 140 ; Newark v. Township of Clinton, 20 Vrooni 370, 373; Mount Pleasant Cemetery v. Newark, 21 Vroom 66, reversed in 23 Vroom 539 : Id.. 29 \ room 168. For act providing for incorporation of cemetery associa- tions, see, also. P. L.. 1879, p. 318 ; P. L. 1889, p. 419. - Firemen's Relief Association v. Johnson, 33 Vroom 625. 3 The property of the New Jersey Firemen's Home at Boonton, N. J., is exempt from taxation under act approved March 13, 1899, p. 34. * Passaic Water Co. r. Paterson, 27 Vroom. 471. Municipal franchises of public service corporations are tax- able under act approved March 23. 1900, p. 502, and supplements ap- proved April 3. 1902. p. 476, and P. L. 1903. pp. 225. 232. Board of Assessors v. Plainfield Water Co., 38 Vroom 358. 5 Railroad and canal property is as- sessed under "An Act for the taxation of railroad and canal property," ap- proved April 10, 1884. P. L., p. 142 : supplement approved June 10, 1886 : amended act approved March 27, 1888. p. 269, and April 2, 1888, p. 376: supplement approved March 17, 1891. p. 165 : May 14. 1894, p. 286 ; March 31, 1897, p. 147 ; March 9, 1898, p. 59, and April 3. 1905. See chapter 91, Laws of 1905, post. 6 Members of independent fire com- panies are not entitled to exemption. P. L. 1897. p. 136. Right to ex- emption, evi- dence of. Assessors to make valua- tions. hundred dollars, which may be assessed against their property, in the case of active and exempt firemen in the municipality or township under the supervision of which they may be doing public fire duty, or in the service of which they became exempt; in the case of soldiers and sailors, in the municipality or township wherein they reside; no taxpayer shall be allowed more than one ex- emption under this section ; the right to claim exemption shall extend to cases where it has accrued before and exists on the date when taxes are due and payable ; suffi- cient evidence to the assessor or collector of taxes of the right to the, exemptions in this section authorized shall be as follows ; in the case of active and exempt firemen, the certificate of the proper public official in charge of the records showing that the claimant is such fireman, which shall be furnished without charge-, and in the case of hon- orably discharged soldiers or sailors, or their widows, an honorable discharge, which shall be the last discharge, or the certificate of the adjutant-general of this state, and in the case of commissioned officers of the national guard the certificate of the adjutant-general of this state, and in the case of other members of the national guard, the certifi- cate under oath of the commander of their company, battery or band ; such certificates, where two or more claimants are entitled in the same taxing district may be in the form of a list, certified and verified by oath and filed with the assessor or collector at or before the time when taxes are payable. 1 5. All property taxable under this act shall be valued by/ the assessors of the respective taxing districts; prop- erty omitted by the assessors may be assessed as herein- after provided ; all property shall be assessed to the owners thereof 2 with reference to the amount owned on the twentieth day of May in each year, and the persons so assessed for personal property shall be personally liable 1 Exemption of property from taxa- tion, based upon the status, vocation or conduct, past, present or iature. of the owner, is unconstitutional under Art. IV., T, *i 12 of the Constitution. Tippett v. McGrath. 41 Vroom 110. 2 State, lindall i: Vanderbilt, 4 Vroom 38. for the taxes thereon; 1 it shall he the duty of the state board of taxation 2 before the first day of April in each year to prepare suitable schedules for the use of assessors and collectors in making the lists, duplicates, statements and reports required by law. ARTICLE II. ASSESSMENT OF REAL PROPERTY. 6. All real property shall be valued Wore the third Monday of August annually, and the assessor shall ascer- valuations, tain the names of the owners 3 of all real property situ- ated in his taxing district, and shall, after examination and inquiry, determine the full and fair value of each parcel of real property situated in his taxing district at such price as, in his judgment, such parcel would sell for at a fair and bona fide sale by private contract on the twentieth day of May in said year, and shall make a list in tabular form of the names of the owners, and set down in proper columns opposite each name the description and area of each parcel sufficient to ascertain its location and extent and the value of each parcel as determined by the assessor; 4 property held in trust shall be assessed in the 1 Broeck v. Jersey City, 15 Vroom 156. 2 The State Board of Taxation was abolished by act approved March 29, 1905. See chapter 67, Laws of 1905, post. The Board of Equalization of Taxes of New Jersey was created in lieu thereof, and is therefore, by impli- cation, vested with the powers and duties of the former board. 3 Taxes on real estate may be assessed either against the tenant or owner, and the fact that by the lease the tenant must pay the taxes, does not prevent taxes from being assessed to and collected from the owner. State r. Blundell, 4 Zab. 402 : State r. Bin- ninger, 13 Yroom 529. After the assessor has ascertained and set down the name of the owner and the real estate to be assessed, in the course of his duties in making the assessment, he is not obliged to substitute the name of a subsequent owner, even if requested before the time to complete the assessment has expired. State, Forse v. Williamson, 4 Vroom 77. * DESCRIPTION. The assessor, in de- scribing real estate under the act concerning taxes, may use abbrevia- tions, so long as they are intelligible and leave no uncertainty as to the property upon which the impost is intended to be laid. State, Alden v. Newark, 7 Vroom 288. An assessment for taxes upon real estate will not be 8 name of one or more of the trustees as such separately from his individual assessment ; if the name of the owner of any parcel shall be unknown it shall be so entered in invalidated by the failure of the assessor to designate the real estate by such a description as would be suffi- cient to ascertain its valuation and extent. Such a description is only indispensable to create a lien on the real estate, and in its absence the tax may be enforced by any other law- ful proceedings. Pfeiffer v. Miles, 19 Vroom 450. Assessments of taxes will not be set aside for mere irregulari- ties or objections in form, which do not affect the substantial rights of parties.. Dilts v. Taylor, 28 Vroom 370; Newark, &c., Traction Co. v. Arlington, 36 Vroom 150. No error in form of assessing lots by blocks, where no fraud or prejudice is shown. State, Paulinson v. Taylor, 6 Vroom 184. Even when such lots are of different values. State v. Collector, 4 Zab. 108. Where a farm lying within the city limits is mapped in lots on city atlas, no error to assess in lots instead of by the acre. State, Paulinson v. Taylor, 6 Vroom 184. Nor are lands so mapped out by the owner within the statute (P. L. 1876, p. 240) directing certain lands within incorporated dis- tricts to be assessed by the acre. State, Combes v. Vanhorne, 10 Vroom 444 ; State v. Union, 7 Vroom 310; State, r. Elizabeth, 10 Vroom 693 ; State v. Woodbridge, 13 Vroom 402 ; Clarke v. Mulford, 14 Vroom 550. Reference in the description of lands to blocks and lots on a map which is used as an assessors' map will also be sufficient where it does not appear that the owner was misled. State v. Manning, 12 Vroom 275; 13 Vroom 163. The principal reasons for a correct descrip- tion are: 1. To 'inform the owner of the claim upon his property. 2. That if the taxes are not paid, the intending purchasers may know what property is offered for sale. 3. That a proper deed may be made to the pur- chaser. In municipalities having block maps, property must be described by block and lot numbers. P. L. 1888, p. 267; 1893, p. 87; 1894, p. 481. LANDS UNDER WATER. That part of the land taxed lies below high water, or even below low-water mark, does not, of itself, vitiate an assessment, for although such land was originally in the State, yet it may have been granted by the State, and it is suscepti- ble of ownership. State v. Collector, 4 Zab. 108. Whether lands of the State conveyed by statute for a term of years, or for any term, are taxable or not, depends not on the qualities of the estates so granted, but on the legislative intention expressed in such act. State, Morris Canal Co. v. Height, 7 Vroom 471, affirming 6 Vroom 178. Where a license is given to owners of land lying on a navigable stream to wharf out below high-water mark, so far as the grant extends, the property is invested in the grantees, and is liable to taxation. State v. Sipple, 1 Dutch. 530. Where a person owns land above and below high-water mark, and an assessment for taxes is made upon the whole for an amount not greater than the value of the land above high-water mark, it w r ill be sustained, but if a separate assessment is made on the land below high water, it cannot be supported. State v. Jersey City, 1 Dutch. 525: State, Morris Canal 'Co. v. Haight, 6 Vroom 178 ; 7 Vroom 471. BRIDGES. If a bridge is assessed to a company as real estate, the assessment is good, and it makes no difference whether the interest is leasehold or fee-simple. State v. Metz, 5 Dutch. 122. All toll bridges are liable to taxation unless especially exempted. Bridge Proprie- tors ads. State, 1 Zab. 384; 2 Zab. 593. 9 the list of names, and where an owner is not known to reside in the taxing district, the list shall describe him as non-resident; when the line between taxing districts divides a farm or other tract of land each part shall be a>-t-~sed in the taxing district where located. 7. The state board of taxation 1 may by rule direct the or in any taxing district to determine the true value of each parcel of real estate assessed by him without the buildings and improvements and to note the same on his list, and to determine and note separately the true value of every building and other structure on each parcel, and add and carry out the same as the assessed value of the par eel, and in such case the receipt given for the payment of the tax shall contain such separate valuations; the state board of taxation may also, by rule, direct the ; 3& or in any taxing district to enter on his list sepa- rately the number of acres of arable land, of meadow and pasture land, of woodland and of uncultivated upland and swamp land in each parcel as near as may be; the ; 3 or shall enter in a separate list a description of all *rty. cemeteries, churches, public buildings and other real property exempt from taxation, with the name of the owner, and shall value such land and buildings at their true value in the same manner as other real property, and in each case he shall state the ground of exemption, and he shall receive the same compensation per name for such list and be paid in the same manner as for assessing taxes. S. Every inhabitant of the taxing district shall, on ^^Vi?" application of the assessor, render a full and true account habitants. of his name and ratable real property and produce his title papers and may be examined on oath by the assessor, and if he shall refuse so to do or to testify on oath when required, or shall render a false or fraudulent account, the assessor shall estimate his property at the highest value he has reason to suppose it may be placed. 2 1 Superseded by the Board of Equali- account of taxable property may be zation of Taxes. See note 4. ">. made at a place other than the owner's anti. dwelling-house, if he does not refuse. - The assessor's demand of an on that ground, to render such account. Property on block assess- ment maps. 9. Iii taxing districts having adopted block assessment maps, it shall be the duty of the assessor in making assess- ments for taxes to describe the real property by block and lot numbers as shown upon the assessment maps; 1 when any change of ownership occurs, the new owner may pre- sent his deed or other evidence of title to the assessor or other proper custodian of the assessment maps, which officer shall properly note and record on the books and maps the proper change of ownership', and shall certify that he has done so upon the deed or other instrument of State v. Thomas, 2 Har. 160; State, Young v. Parker, 5 Vroom 49. Since the act of 1862, the person taxed is bound, if required, to state to the assessor the particulars of his prop- erty under oath or affirmation, and if he declines to do so, he is not entitled to appeal or to relief by certiorari. State, Sharp v. Apgar, 2 Vroom 358. But it was held that such refusal only deprived the party of his right to appeal, and that his remedy by certio- rari was unaffected. State, Easton Bridge Co. v. Metz, 3 Vroom 199, 203 ; State v. Bentley, 3 Zab. 532; State, International Co. v. Halght, 6 Vroom 279, 284; State, Paulinson v. Taylor, 6 Vroom 184; State, Keeler v. Tin- dall, 7 Vroom 97. The essential thing to be done by the assessor is to ascertain, to the best of his ability and according to his own judgment, the names of the persons taxable, and the actual value Of all taxable prop- erty ; and this he is to do by diligent inquiry, by the oaths or affirmations of the persons to be assessed, or of other persons if necessary, and by per- sonal examination of the property to be valued. Id. With respect to the enumerated means or sources of infor- mation by or from which the value of property is to be ascertained by the assessor, the act is not mandatory, but merely directory- Id. An affidavit setting forth that the deponent has no property in the ward subject to taxa- tion is sufficient and conclusive, unless the contrary is shown by other evi- dence. State v. McClurg, 3 Dutch. 253; State v. Randolph, 1 Dutch. 427. An assessor has a right to revise his opinions as to values, deductions and other matters involved in the assessment, until his determination as to the amount of tax to be levied against the individual is officially entered in his tax-book. State. Davi- son v. Silvers, 12 Vroom 505. Unless the taxpayer refuses to be sworn, the assessor cannot fix the highest valua- tion he has reason to believe is right. Building Association v. Nunn, 15 Vroom 354; affirmed, 17 Vroom 205. The right of an assessor under this section to estimate the property of a property owner whom, after diligent inquiry, he fails to find, does not per- mit an assessment to be mado against him for property belonging to others. Reese v. Sherrer, 20 Vroom 610. Assessments for taxes niust relate to the day in each year when by law the assessment is to be commenced. State, Rutherford Park Association v, Union, 7 Vroom 309 : State, Stephens Institute v. Krollman, June, 1876. 1 Where land has been laid out and mapped by the owner into city lots, it is not erroneous to assess it for taxes. by the lot or in blocks, instead of by the acre. State, Combes v. Vaiihorne, 10 Vroom 444. For provision for as- sessment maps in townships, see P. L. 1899, p. 383, 27 ; for boroughs. P. L. 1897, p. 302, 36. 11 transfer, aud in case no such certificate shall appear on such deed or instrument, it shall be the duty of the county clerk or register of deeds with whom said deed or instru- ment is recorded, within five days thereafter, to present an abstract of such deed .to such assessor or other proper custodian, who shall properly note and record the change, and the county clerk or register shall not receive such deed or instrument for record unless he is paid twenty cents per folio for such abstract. 10. Xo mortgage or debt secured by mortgage on real property which is taxed in this state shall be listed for taxation, 1 and no deduction from the assessed value of real property shall be made by the assessor on account of mortgages any mortgage debt; but the mortgagor or owner of the property paying the tax on mortgaged real property shall 1904 be entitled to credit on the interest payable on the mort- gage for so much of the tax as is equal to the tax rate applied to the amount due on the mortgage, except where the parties have otherwise agreed, or where the mortgage is an investment of funds not subject to taxation, or where the parties have lawfully agreed that no deduction shall be made from the taxable value of the lands by rea- son of the mortgage. ARTICLE III. ASSESSMENT OF PERSONAL PKOPERTY. 11. The tax on all tangible personal property 2 in the where per- state and on all taxable personal property of non-resi- Irfy assessed, dents of this state shall be assessed in and for the taxing 1 A mortgage upon lands exempt twelve months. is taxable here, from taxation is taxable, but it must Darcy v. Darcy, 22 Vroom 140. be assessed to the mortgagee at the - Meyer r. Jersey City. 32 Vroom place of his domicile. Engle v. Lantz, 473 ; Mullin v. Jersey City. 32 Vroom 24 Vroom 578. A mortgage owned by 135. PARTNERSHIP PROPERTY. Under a resident of this State, although made the tax law of 1866, property owned upon lands situate in another State. in partnership is liable to be taxed in upon which lands the tax has been the same way as other property, assessed and paid within the preceding State, Forst v. Parker., 5 Vroom 71 12 Personal property to whom as- sessed. district where such property is found ;* the tax on other personal property and the poll tax and dog tax shall be assessed on each inhabitant in the taxing district where he resides on the twentieth day of May in each year; personal property in the possession or under the control of any person as trustee, guardian, executor or admin- istrator, shall be assessed in his name as such, separate from his individual assessment, or in the name of any one of several joint trustees, guardians, executors or administrators, if the one of them having actual control or possession cannot be ascertained by the assessor. 2 Whether the assessment be against the partners individually, or against the firm as such, the whole partnership property is to be assessed at its true value. Id. Personal property situate within Jersey City, and belonging to a firm of four, three of whom were non- residents of the State, and the fourth resided in Elizabeth, was assessed in Jersey City. Held, that the interests of the non-resident partner were clearly assessable there, and as the resident partner has failed to show \\-hat his interest is, the court can make no reduction. Taylor v. Love, 14 Vroom 142. 1 If F. resides in one county and owns land in another, on which he grazes cattle, he is liable to be taxed for such cattle in the township where they graze. State v. Falkinburgh, 3 Vroom 320. Ferryboats owned by a foreign corporation enrolled in the New York custom house, used for car- rying freight and passengers between Jersey City and New York, and hav- ing no permanent location in Jersey City, are not liable to be taxed there ; such property cannot be said to be situate in any township or ward. State, New York and Erie Railroad Co. v. Haight, 1 Vroom 428. For tax- ation of ships, see 34 Vroom 525. Vessels employed in interstate com- merce are an exception to the rule that tangible personal property shall be taxed where found, these being taxable by section 4141 of the United States Revised Statutes at their home port, and not elsewhere. Southern Steamship Co. v. Penn, 122 U. S. Rep. 326 ; Hays v. Pacific Mail Co., 17 How. 596, 54; Yost v. Lake Erie Trans. Co., 112 Fed. Rep. 746. See Judson on Taxation, p. 197. Steamboats and other vessels employed upon waters within the jurisdiction of the State are taxable, like other tangible prop- erty, at the place where such property is found. Wheaton v. Mickel, 34 Vroom 525; Shillingsbury v. Ridge- way, 40 Vroom 113. For personal property of non-residents, see State v. Ross, 3 Zab. 517 ; State v. Haight, 1 Vroom 428; Metropolitan Life Insur- ance Co. v. Newark, 33 Vroom 75. For act providing for taxation of the stock of merchandise of persons engaging temporarily in business in this State, see P. L. 1885, p. 61. Stocks in for- eign corporations held by individual residents in this State are personal estate within the State and subject to taxation. Newark City Bank v. As- sessor, 1 Vroom 112. 2 An assignee to whom an assign- ment for the benefit of creditors has been made is taxable as such trustee, and not entitled to a reduction of the debts due from the assignor. State, Clark v. Grover, 8 Vroom 174 ; State, Ely v. Holmdel, 10 Vroom 79. Where a fund is directed by a testator's will to be invested by executors, the inter- 13 12. The assessor shall before the third Monday of Au- gust in each year ascertain by diligent inquiry and by the oath of persons to be assessed and others according to the best of his ability and judgment, the names of all the persons taxable in his district and the true value of all the personal property therein, and every inhabitant of the taxing district shall, on application of the assessor, forthwith render a true account of his name and ratable personal property, money, effects and credits, and the assessor shall set down in his said list in proper col- umns the names, the value of the personal estate assessed to each one, including the amount of the collectible debts due to him, except debts secured by mortgage on real estate in New Jersey, the amount allowed by the assessor as a deduction from said value for debts due and owing, and for exemptions, and the net value of personal prop- erty assessed to each person ; the assessor shall also ascer- tain and enter in the list in the appropriate column opposite each name, the poll tax and the dog tax, if any, chargeable against such person; in case any inhabitant of the taxing district shall refuse to be sworn, or to answer in regard to the particulars of his property when required by the assessor, or shall render a false state- ment, or in case such inhabitant cannot be found by the assessor after a diligent effort, he shall esfimate his per- sonal property at the highest value he has reason to sup- pose it may be placed. 13. After making the valuation of the personal prop- erty for which any person shall be assessed, the assessor may deduct from such valuation all debts bona fide due and owing from such person to creditors residing in the state, but no such deduction shall be made unless the debtor shall make claim therefor in writing under oath and therein set forth the debts owing by him, when in- curred, to whom owing and where the creditor resides, and also the total amount of personal property of the Ascertain nam^ and value of per- sonal prop- erty. pared. Poll and dog tax. Deductions for debts. Statement under oath. est payable annually to A for life, the fund itself is taxable in the hands of the exectttors, and they have the right to retafn the tax out of the interest. Holcombe r. Holcombe, 2 Stew. r>97. affirming S. C., 12 C. E. G. 4T:s. See Dilts r. Taylor, 28 Vroom 36. claimant, including debts owing to him from solvent debtors, and also that no part of such debt was incurred for the purpose of reducing the taxes of the claimant, and that the stated value of the personal property of such claimant includes not only that to which he holds title or possession, but also that to which any other person holds title or possession for such claimant, whether in trust or not; such claim on behalf of a corporation shall be sub- scribed and sworn to by the president or principal officer ; statement on no allowance or deduction shall be made for personal behalf of . . , . , , , r corporations, property or securities claimed to be exempt irom tax- ation, unless a like sworn claim therefor shall be made, setting forth a detailed list of the securities and personal property claimed to be exempt, and the dates when the same were purchased, and that they were not purchased with the intent to escape taxation; no mortgage on per- sonal property, or on both personal and real property, or the debt secured by such mortgage, shall be assessed for taxation unless a deduction therefor shall have been claimed by the owner of such mortgaged property and allowed by the assessor ; whenever the owner of personal property in two or more taxing districts is entitled to a deduction for debts in excess of the assessed value of his personal property in the taxing district where he resides, he sKall have such further deduction from the assessed valuation of his personal property in the other taxing districts where he may own personal property, to be claimed and allowed in the manner above prescribed ; in the cities of this state the governing body having charge of the levying of taxes may regulate and fix the time within which statements of taxable property shall be made and delivered to the assessors. 1 Owners en- titled to de- ductions in two taxing districts. 1 The deduction of debts in cases of taxation must be claimed and made, in the first instance, at the place of the residence of the taxpayer. State, Shreve v. Crossley 7 Vroom 425; State v. Ross, 3 ZaD. 517, 520, 526 ; State, Perkins v. Bishop, 5 Vroom 45. There is no provision by which a non- resident owner of real estate or per- sonal estate situate in this State may be allowed a deduction for debts due and owning by him to creditors resid- ing within this State. State, Tatem v. McChesney, 6 Vroom 548. The deduction for debts cannot be allowed to any individual assessed, whether a resident or not, without a statement in writing. State, Tatem v. Me- 15 14. The a ------ t>r shall have power to examine under oath any person or officer of a corporation touching the taxable property of himself or others, or touching the truth of the matters contained in the claim for deduction or exemption of any person or officer, and may compel the attendance of such persons and other witnesses and the production of books and papers by his order therefor, designating time and place for such attendance and pro- duction, which order shall be served on the witness or cor- poration at least two days before the time named, either nally or by leaving it at the residence of the witness or office of the corporation : in case of failure to comply with such order, the assessor may apply to the circuit or county court which shall award process of subpoena for such appearance and production, and may punish for con- tempt any person disregarding such process; the oath which the assessor shall administer shall be of the follow- ing or like tenor: "I ............ do swear (or affirm) that I will true answer make to all such questions as shall be put to me touching the taxable property of myself (or A. B.) and therein I will speak the truth, the whole truth to Chesney, 5 Vroom 63 ; 6 Vroom 548 : State, Forst v. Parker, 5 Vroom 71 : State, Mount v. Parker, 3 Vroom 341 : State, Perkins r. Bishop, 5 Vroom 45 : State, Young v. Parker, 4 Vroom 192 : 5 Vroom 49. To entitle a person assessed to a reduction, he must de- liver the statement required to the assessor personally, or leave it at his office or dwelling with a proper per- son. State r. Johnson, 1 Vroom 452 : State, Robbins r. Homer. 9 Vroom 212. Nothing but unavoidable inabil- ity to effect such delivery will afford an excuse and empower the commis- sioners of appeals to entertain the application for a deduction. Id. To entitle the taxpayer to have the debts he owes deducted he must have an affidavit made out and delivered to the assesso'r before the time limited by law for closing the assessment roll. The assessor is not bound to do it for him. State v. Johnson, 1 Vroom 452. A debtor owing an apportionabie an- nuity is enticed to a deduction for the same as a debt from his taxable property only to the extent of what had accrued on the day fixed for assessment. State, Rogers v. Pettit, 10 Vroom 654; State, Richey r. Shurts, 12 Vroom 279. Assessors al- lowing a deduction without a state- ment by the taxpayer under oath or affirmation are liaole to indictment as for a misdemeanor. State, Wyckoff r. Creveling, 11 Vroom 150. An as- signee to whom an assignment for the benefit of creditors has been made is taxable as such trustee and not enti- tled to a deduction of the debts due from the assignor. Clark v. Grover. S Vroom 174. 16 Dog tax in townships. Assessor to list dogs. List of dogs and owners posted. Owners of dogs to de- liver lists. and nothing but the truth ;" the powers conferred by this section upon assessors are vested also in commissioners of appeal or other reviewing authority in the exercise of their jurisdiction. 15. , Every person who shall keep or harbor a dog (above the age of six months) in any of the townships of this state, shall be taxed yearly for one dog so kept or harbored the sum of fifty cents, and for every additional dog (above the age of six months) the sum of one dollar; in addition thereto there may be annually levied when legally ordered a further dog tax, to be assessed and col- lected in the same manner and at the same time as other annual taxes raised for the use of the state 1 , county or township are assessed and collected: the assessors of the several townships in this state shall set down on a separate column on their several duplicates, opposite the name of each person or persons, the number of dogs which he may own or harbor on his premises at the time of making their annual assessment and make a return of the same to the township committee: each and every year before said duplicate is delivered to the collectors of said townships, and the assessors of the respective townships may strike off their duplicate or rate book the tax assessed against any person for a dog or dogs on its being proved to the satisfaction of the assessor by the owner thereof that he, she or they have killed or caused to be killed such dog or dogs before the delivery of the duplicate to the collector ; and the said assessor shall set up in at least five of the most public places in their respective townships, within ten days after having taken the annual list of the ratables, lists of the name of each person who shall have delivered to him an account of the dog or dogs and the number given in by each person; and each assessor shall be enti- tled to receive, on settlement of his accounts, one dollar and fifty cents for the list so set up, to be paid out of the fees or tax herein authorized to be collected ; every inhab- itant who shall refuse or wilfully neglect to deliver to the said assessor, when by him required, a true account of the number and age of the dog or dogs made taxable 'under 17 this act and owned or harbored by him as aforesaid, shall, for every such refusal or neglect, forfeit and pay the sum of two dollars and fifty cents, to be recovered with costs by the collector of the township wherein the offense shall be committed. 1 16. Corporations of this state shall be regarded as resi- dents and inhabitants of the taxing district where their chief office is located, and their personal property shall be taxed the same as that of an individual, except as herein otherwise provided ; all corporations regularly doing busi- ness in this state and not being corporations of this state shall be assessed and taxed for and in respect of the busi- ness so done by them, and all such companies other than insurance companies shall be assessed for the amount of capital usually employed in this state in the doing of such business, and not otherwise taxed as real property or tangible personal property by virtue of this act, and such assessment shall be made in the taxing district where such business is most usually carried on and transacted ; mort- Mortgages . (. owned by cor- gages owned by corporations shall be exempt from taxa- porationsex- tion to the same extent as when owned by natural persons, and the value thereof shall be deducted from the value of the capital stock or personal property in ascertaining the valuation subject to taxation ; provided, that this shall not affect or reduce any franchise tax. 17. The shares of stock of every national bank doing Taxation of business within this state, and of every state bank belong- AS amended ing to residents of this state, shall be assessed against the 1905! ~' 8 ' stockholders in the taxing district where they reside; and when owned , , .,..,. by non-resi- tne shares belonging to persons not residing in this state dent, shall be assessed against the holder in the taxing district where the bank is located, and the tax assessed against such non-resident stockholder shall be a lien upon his stock from the twentieth day of May in each year, and said stock may be levied upon and sold by the collector on default of payment, and moreover it shall be the duty of 1 State v. Falkinburgh, 3 Gr. 320, 1893, p. 3-o ; P. L. 1896. p. 234, and 324. For act providing for registra- G. S., pp. 42-48. tion and licensing of dogs, see P. L. 2 IS Statement furnished by bank. said bank to pay said tax assessed against such non-resi- dent on demand, and said bank shall have a lien upon the shares for such payment and may retain the amount so paid out of the dividends that may be declared on said shares. The real property of such corporations shall be assessed to the bank and deducted from the total valuation of the shares of stock assessed against the stockholders. It shall be the duty of the officers of every bank to give to the assessor of each taxing district, on his application, a true statement, under the oath of the president, cashier or treasurer, of the names and residences of its stockholders in such taxing district on the twentieth day of May in said year, as shown by its stock books, and of the number of shares held by each, and of the amount of its assets, capital stock and surplus, and the assessor is authorized to administer such oath. 1 1 BANKS. Section 5219, U. S. Re- vised Statutes, authorizes the taxation of national bank stock in the hands of the individual, in such manner and place as the State may determine, sub- ject only to the condition that the rate shall not exceed the rate of taxation on other moneyed capital, and that non-residents of the State holding stock shall be taxed in the taxing dis- trict in which the bank is located. In ascertaining the true value of the shares of bank stock for the purposes of taxation, our laws do not require that the non-taxable property of the banks should be deducted from the assets. Mechanics Nat. Bank v. Baker, 36 Vroom 113. Under the act of Congress, section 5219 of the U. S. Revised Statutes, shares in national banks are to be assessed at their actual value, without any deduction on acccount of the bank's capital or sur- plus being invested in United States securities. Stratton v. Collins, 14 Vroom 563. Authority to make examination of list of stockholders in national banks is also provided by act of Congress, approved June 3, 1864, section 40 of R. S. An'assessment of tax on the stock of a national bank- ing association in this State, owned by a stockholder residing in the city in which the association is located, can- not be sustained by the presumption that the stockholder resided in the ward in which the association is located. It is the right of the stock- holder, under the laws of this State, to have the assessment in such case made against himself. State, North Ward Nat. Bank v. Newark, 11 Vroom 558 ; affirming 10 Vroom 380. Stock in a national banking associa- tion located in another State cannot be taxed under the laws of this State. De Baun v. Smith, 26 Vroom 110. Tappan v. Merchants' Nat. Bank, 19 Wall. 490; Crossley v. East Orange, 33 Vroom 585 ; ^leyer v. Campbell, Collector, 35 Vroom 186. The value per share at which bank stock is to be assessed is determined by dividing the capital stock, surplus fund and undi- vided profits of the bank, as shown by the quarterly statement required by the Comptroller of the Treasury at the close of business, May 4, by the num- ber of shares. Stratton v. Colins, 14 Vroom 362. 19 18. Associations or corporations whose business is that of assurance on liv-> shall be assessed and taxed for the companies. full amount of their property (exclusive of real estate located in this state), deducting the amount of their debts and liabilities, and to ascertain the said amounts a state- ment of the property and debts and liabilities of such association or corporation as they existed on the thirty - tirst day of December next preceding such statement shall be' annually made to the assessor in the township, city or taxing district where the principal office of the association or corporation is located, upon the oath of the president, secretary, treasurer or other officer of such association or corporation : provided^ that in stating the liabilities on Proviso. policies the basis of such statement shall be the value of biicli policies at the date above mentioned in this section, and not the gross amount insured thereby, and such value shall be according to the computation of the same by the commissioner of banking and insurance of this state, by such standard of valuation as may be adopted and used by him at the time such computation of value shall be made, according to law; such real estate shall be sepa- rately assessed and taxed where the same is located, and no tax shall be assessed against such association or cor- poration 011 personal property in any other taxing dis- trict : everv fire insurance company 1 and every trust com- Fire insur- iiii --, . T . l ance an d trust pany j shall lx> assessed in the taxing district where its companies, . T / n r -11 assessment of . office is situated, upon the full amount of its capital stock paid in and accumulated surplus ; the real estate belong- ing to every such corporation, however, shall be taxed in the taxing district where such real estate is situated, and the amount of assessment upon said real estate shall be deducted from the amount of any assessment made upon the capital stock and accumulated surplus, as herein pro- vided for : no franchise tax shall be imposed upon any 1 Fire Insurance Companies, see posed upon trust companies, on their Merchants Ins. Co. r. Newark, 25 shares of stock issued and outstand- Vroom 138. ing, is not upon their par value, but - Fidelity Trust Co. r. Vogt, Re- at their real value. Mechanics Nat. ceiver, 37 Vroom 86. The tax im- Bank v. Baker, 36 Vroom 549. 20 insurance or trust company; provided, further, to any funds collected by any Act not to cnp"h apply to IS** a f s- ne ~ that this act slia]1 not a ] ciations. lodge, council, society or fraternal beneficiary association as defined in the act of March eleventh, anno domini one thousand eight hundred and ninety-three, from its mem- bers for the purpose of paying sick, funeral or death benefits. ARTICLE ESTIMATION OF TAXES. Assessor's du- plicate. Revision of taxes. Assessor to attend. 19. The assessor shall make out a full and true copy of his assessment list, which shall be called his duplicate, and on the second Tuesday in August in each year shall attend before the governing body of the taxing district charged with the duty of levying taxes, or before the board charged with the duty of the revision of taxes where such board exists, who are hereby required to hold meetings on that day at their usual places of meeting, for the purpose of examining, revising and correcting the tax list and the duplicate 1 , both of which the assessor shall lay before them, properly made up and legibly written in ink, to be by them examined, revised and corrected, and they may adjourn from time to time to discharge their duties and shall complete their work on or before the last day of August, and the chairman of such body may issue sub- poenas to bring before their meetings persons and papers to be examined in relation to said assessments ;* the assessor shall attend all such meetings to assist and to explain his list and duplicate; the corrections made shall be entered in both the assessor's list and duplicate; 2 the 1 The township committee, under the provisions of this act, can increase the valuation placed by the assessor upon real estate without notice to the owner. Vanderpool v. Bonnell, 20 Vroom 317. 2 The duty of the assessor to enter the corrections made by the governing body upon his duplicate before deliv- ery, is mandatory, and only such revised duplicate may legally be con- sidered by county boards. Ridgefield r. Goodday, 36 Vroom 153; City of Englewood v. Board of Equalization of Taxes of Bergen Co., 59 Atl. Rep. 15. 21 duplic.ut-- -hall be returned to the assessor, and the list shall remain on file with the clerk and be open at all times to the inspection of taxpayers and others interested ; pro- Proviso. rirfi'd, h-owcrer, that where there is a board of assessors with a fixed office such original list shall be kept in such office. 20. The assessors of the several taxing districts in each County board . i . of assessors. county shall constitute the county board 01 assessors; in counties where a county board of equalization 1 has been lawfully created, they shall discharge the duties which by this act are imposed on the county board of assessors, and the assessors shall present their duplicates to the county board of equalization, and attend their meetings and assist them in their duties ; the county board of assessors 2 Annual meet- shall meet at the hour of ten in the forenoon of the second Tuesday in September in every year at the place of hold- ing the court of common pleas, and by adjournment from day to day as their duties may require, and each assessor shall produce his duplicate, with the amount of each column and the total of all the columns under each class correctly added, with his affidavit annexed of the follow- ing or like tenor : "I assessor of Assessor's / rr \ i i c T affidavit of do swear (or affirm) that the foregoing list valuations. contains the valuations made by me, to the best of my ability, of all the property liable to taxation in the taxing district in which I am the assessor and the corrections by 1 For act creating Hudson County Board of Equalization, see P. L. 1873, p. 794; 1894. p. 463; West Hoboken r. County Board of Equalization, 37 Vroom 163. Also act approved March 22. 1900 (P. L., p. 134), which pro- vides for county boards of equaliza- tion of taxes, consisting of three mem- bers, to be appointed by Court of Common Pleas, on application of Board of Freeholders. For case de- fining powers of boards of equaliza- tion organized under this act, see N. J. Zinc Co. v. Sussex Board of Equali- zation, 41 Vroom 186. 2 The County Board of Assessors meet only for the purpose of determin- ing how much each township and bor- ough shall contribute to the State and county tax, and the valuation fixed by that board is exclusively for the pur- pose of adjusting such quota. Rex- roth v. Ames, 26 Vroom 509. See State, Colwell v. Abbott, 13 Vroom 115 ; Bloomfield v. Pierson, 18 Vroom 247 ; Borough of Woodstown v. Board of Assessors of Salem, 56 Atl. Rep. 124. Duties and powers of county board of assessors. the township committee (or common council or as the case may be), and that I have valued the same, without f avoi* or partiality, at its full and fair value, at such price as in my judgment it would sell for at a fair sale by private contract on the twentieth day of May last, and have made such deductions only for debts and exemptions as are prescribed by law ;" if any assessor shall be unable to atteoid such meeting, it shall be; his duty to send his duplicate and affidavit aforesaid, and in default thereof the majority of the assessors convened shall estimate the value of the property liable to assessment in the taxing district of the absent assessor, according to the best of their information and belief. 21. The county board of assessors, at their said annual meeting, shall make a careful comparison of the respec- tive duplicates, and if it shall appear to them that the total value as assessed in any duplicate is relatively less than the assessed value of other property in the county, they may, for the purpose only of apportioning the state school, state and county tax, add to the total assessed val- uation shown on any duplicate such amount as will justly equalize the burden, 1 and having ascertained the total taxable valuation of the property in each taxing district, they shall fix and adjust the amount of state school, state 1 When the board of assessors meet, the township to whose quota of tax an addition is proposed to be made cannot offer evidence to rebut any alleged inequality. State, Weehawken v. Roe, 7 Vroom SG. Before they can interfere at all with any duplicate they must decide that the valuation contained in it is relatively less than the value of other property in the county, and then correct it as to themselves shall seem just and proper. Id. To authorize the increase of the valuation of any township duly re- turned to the County Board of As- sessors it is necessary for the board : (1) To make a careful, particular and thorough comparison of the respective duplicates. (2) To adjudge that the value of the property con- tained in any duplicate is relatively less than the value of other property in the county. (3) To thereupon add such percentage as shall appear just, proper and warranted by such com- parison. State, Englewood v. Hopper, 25 Vroom 544 ; Sea Isle City v. Cape May, 21 Vroom 50; East Brunswick v. New Brunswick, 28 Vroom 145. A resolution by a board of assessors add- ing one lump sum to the value of real estate, and another to that of the personal estate contained in a dupli- cate, receives no support from section 140 of the General Tax law (Gen. Stat, p. 3309), and is without author- ity and void. McCallum, Assessor of Chiselhurst Borough v. County Board 23 and county tax to be levied in each taxing district in pro- portion to said value; 1 if a vacancy exists in the office of vacancy. assessor of any taxing district at the time of the meeting of the county board of assessors, they shall, after having ascertained the tax to be levied on the taxing district, appoint a committee of not less than three of their num- ber, who shall perform all the duties thereafter devolving upon the as to the levying and assessing of state, state school and county taxes in said taxing district. 2 2-2. The count v board of assessors, at their annual Prepare table of aggregates. meeting, shall fill out a table of aggregates copied from the duplicates of the several assessors and enumerating the following items: (1) the total number of acres or lots assessed; (2) the value of real estate assessed; (3) the value of personal estate assessed; (4) the total amount of deductions for debts claimed and allowed in each taxing district; (5) the total amount of exemptions items set allowed firemen, veterans and members of militia; (6) total net valuation taxable; (7) the number of polls assessed; (8) the total valuation of property exempt from taxation in each taxing district, specifying particularly and by separate items: (a) the amount of public school property; (b) the amount of other school property; (c) the amount of public property other than school property ; of Assessors, 29 Vroom 544 ; Mayor, &c., of Borough, of "Wooastown v. Board of Assessors of Salem Co. et al., 56 Atl. Rep. 124. Acquiescence or delay in objecting to the proportion or quota of tax to be levied and collected, fixed by the board of assessors of the several townships and wards of the county, and an increased assessment imposed, will be construed as a waiver and certiorari refused. Delaware Township r. Assessors of Taxes, 21 Vroom o!9. 1 The power of making an appor- tionment or voting a tax cannot be delegated. State r. Sickels. 4 Zab. 125; State, Wharton r. Roster, 9 Vroom 308; State, Verhute v. Saal- maan. 8 Vrooni 156. The board of assessors in apportioning the State and school tax among the several town- ships in a county, must distribute it according to the value of the property, after deducting debts, as shown by the duplicates of the assessors of the several townships of the then present year, and not of the preceding year. State, Skirm r. Cox, 9 Vroom 302. After the apportionment is fixed the officers have no right to add any sum to the assessment for contingencies. State r. Jersey City, 4 Zab. 108; State r. Flavell. 4 Zab. 370. - Eatontowu r. Monmouth, 22 Vroom 100. 24 (d) tlie amount of church and charitable property ; (e) the amount of cemetery property and graveyards; (f) the total value of exempt property in each taxing district; (9) the amount apportioned to each taxing district for state school tax; (10) the amount apportioned to each taxing district for county expenses; (11) the tax rate per one hundred dollars of valuation in each taxing district ; pro- |} ie "blanks for filling out these tables of aggregates shall Tided by state . i -, board of taxa- be provided by the state board of taxation 1 and sent by the said board to the county collectors of the several coun- ties, to be by them transmitted to the county boards of assessors or county boards of equalization at their annual meetings ; such table of aggregates shall be correctly added by columns, and shall be signed by each and every assessor present, and by the members of the county board of equalization in counties where such boards exist, and shall, within three days after such meeting, be trans- mitted to the county collector, who shall file the same and cause it to be printed in its entirety, and shall transmit a certified copy of such printed table of aggregates to the state comptroller, the state board of taxation 1 and the clerk of each municipality in such county. Duty of state 23. The state comptroller shall on or before the first comptroller apportion- day oi February in each year transmit to the state board ment of ^ _ * - school tax. of education and to the county collector of each county a statement of the amount of the tax appropriated by the state for that year and to be raised by taxation for the public schools; the state comptroller shall apportion said tax among the several counties in proportion to the amount of taxable real and personal property of said counties respectively as shown, by the last annual abstracts of ratables made out by the boards of county assessors and filed in the office of the state comptroller; the state comptroller shall also* on or before the first Tuesday of August annually transmit to each county collector a state>- ment of the amount, if any, necessary to be raised by 1 Superseded by the Board of Equali- zation of Taxes. See note 4, section i 5, ante. 25 general taxation for state purposes in said county, which the state comptroller shall apportion in the same manner as the school tax, adding thereto the deficiency, if any, of the previous year ; the county collector shall lay said 53SuSr lng de statements before the board of assessors of his county at its next annual meeting, who shall apportion the amount required among the taxing districts, as in this act directed, charging the deficiency, if any, to the deficient taxing districts; the taxing districts shall be liable to make good to the state and county any deficiency arising from the default of their collecting and disbursing officers or otherwise, and the counties shall be liable to make good to the state any deficiency arising from the default of their respective county collectors, by apportioning the same in the next tax among the taxing districts. 24. The board of chosen freeholders shall, at their Determine . amount for annual meeting or at an adjourned or special meeting not county . purposes. later than the last Tuesday of August, determine and AS amended appropriate specifically the amount to be raised for cur- 11 rent expenses, debt and interest, public works and for all other county purposes; provided, that such amount shall Proviso. in no case exceed in the aggregate the sum of fifty cents for each one hundred dollars of assessed valuation in such county. The county collector shall transmit to the county board of assessors at its next annual meeting a statement of the total amount so appropriated and otherwise re- quired by law to be raised by taxation in that year for county purposes; the said board shall apportion the tax among the taxing districts as in this act directed. 25. The clerk or other proper officer of each taxing Amount district shall certify to the assessor, on or before the third taxing dis- Tuesday of August, a copy of the annual taxing ordi- AS amended nance or resolution, or other evidence showing the amount i905. h 31 ' to be raised by taxation for the purposes of the taxing district. The governing body of such taxing district may Contin- add to the amount appropriated for state, county, school district or local purposes not exceeding ten per centum thereof to meet contingencies, and the assessor's rate shall be fixed accordingly. In no case shall the rate of taxation Maximum tax rate. 2G Proviso. In judgment against district. Completion of duplicate. As amended March 31, 1905. Rate per $100. Assessed .valuation. for county, school district and local purposes exceed in the aggregate the sum of one dollar and seventy cents for each hundred dollars of assessed valuation in cities having a population over fifty thousand, one dollar and fifty cents for each one hundred dollars of assessed valua- tion in all other cities, boroughs, villages, towns and townships ; provided, however, that any municipality may exceed such limited tax rate whenever the governing body of such municipality shall by resolution adopt a higher rate and the same shall be approved by a. majority of the legal voters of such municipality at the general election next preceding the fixing of such tax rate. The limita- tions imposed by law upon the tax rate in any taxing district shall not apply to the tax rate required to raise the state tax, the state school tax or to ]my judgments against the taxing district which may be imposed in addi- tion to the limited rate as herein fixed. When any execu- tion shall be issued upon judgment against any taxing- district, and there shall be found no property sufficient to satisfy the same by levy, the officer shall serve a copy of his execution upon the collector of the taxing district and also upon the assessor, and it shall be the duty of the assessor to levy, in addition to other taxes, the amount due upon said execution, with interest to the twentieth day of December following, and this tax shall be assessed and collected at the same time and under the same regu- lations as taxes for other purposes, and when collected shall be paid to the officer serving the execution. 26. Upon ascertaining the amount of taxes to be raised from the property in his taxing district as herein pro- vided, the assessor shall enter upon his duplicate, in ap- propriate columns, the net value assessed to each person for both real and personal property ; the rates per hun- dred dollars in cities having a population over fifty thou- sand shall not exceed one dollar and seventy cents on each one hundred dollars of assessed valuation ; in all other cities, boroughs, villages, towns and townships one dollar and fifty cents on each one hundred dollars of assessed valuation, which shall be such as according to the valua- 27 tions on the duplicate will be sufficient to produce the sums required, and the several sums assessed on the prop- erty of each person for state, state school and county taxes and also for local, poll, dog, school district and other taxes, and shall enter the addition of the items of each column at the foot thereof,, on every page, and shall, within thirty clays after the adjournment of the county board of assessors, deliver said duplicate, complete and Duplicate delivered to certified by the assessor to be a true record of the taxes collect* r. assessed, to the collector of the taxing district; the dupli- cate shall be produced by the collector before the govern- ing body of the taxing district or before the state board of taxation 1 whenever required, and they may cause copies to be taken as thev mav direct. 2 ARTICLE V. REVIEW OF ASSESSMENTS. 27. The commissioners of appeal in cases of taxation 3 / i i i i -IT -i-i i -11 sioners of (which name in this act shall include any other local appeal board charged with the duty of reviewing taxes on ap- notice of. -, . -.. , assessor's peal) in each taxing district shall meet on the fourth explanation. , T -n 111 examination, luesday 01 .[November annually, or on such other date as judgment. may be fixed by the laws or ordinances of any taxing district empowered to fix such date, giving at least eight 3 1 Superseded by the Board of Equali- zation of Taxes. See note 4, section 5, ante. 2 Ridgefield r. Goodday, 36 Vroom 153. 3 For acts providing for appoint- ment, terms and salary of commis- sioners of appeal, see cities of first class, P. L. 1892, p. 36; cities of second class, P. L. 1892, p. 282 ; 1895, p. 218. 40: in towns, P. L. 1889, p. 218; 1892, p. 218, 40; cities between 6,000 and 10,000 popu- lation, P. L. 1879, p. 123. 8. 45: in townships, P. L. 1899, p. 372. * 2, 4, 18; in boroughs, P. L. 1897. p. 285, 2, 4, 21; in villages, P. L. 1895, p. 341, 1 ; P. L. 1903, p. 195. 7. In the cities of Newark < P. L. 1866, p. 448, 4), Elizabeth (P. L. 1869. p. 1257), Phillipsburg (P. L. 1875, p. 586), Morristowu |,P. L. 1866, p. 432, 18) and Railway (P. L. 1873, p. 312, 9), the assessors sit as a board of appeals to review and correct their assessments. 28 meeting to advertised. meeting f to be days' notice 1 of such meeting in writing set up at six or more of the most public places in the taxing district, or advertised in one or more newspapers of the taxing dis- trict, and may adjourn from day to day until they have completed their work ; the assessor shall meet with them and explain his assessments, and the clerk of the taxing district shall lay before them the assessment list filed with him by the assessor; the commissioners shall examine all appeals presented to> them in writing by taxpayers and after hearing and consideration shall give judgment within three days after hearing of the appeal and may reduce or set aside any assessment as may be lawful; 2 Commis- sioners of appeal to ex amine all cases. 1 In the absence of some statutory requirement of notice, in a particular manner, to the individual taxed, of the assessment against him, notice of the time and place of the meeting of the commissioners of appeal, by ad- vertisements set up according to the statute, is sufficient notice of the as- sessment and of the time and place for hearing objections, to make the imposition lawful. State, Vail v. Run- yon, 12 Vroom 98. The tribunal of the commissioners of appeal is a spe- cial tribunal, and it is well settled that such tribunals should show upon the face of their record all facts neces- sary to give jurisdiction. Nixon v. Ruple, 1 Vroom 58. All parties are bound to taKe notice of the day ap- pointed by law for the meeting of the commissioners of appeal in cases of taxation ; but if the commissioners meet at any other time than that ap- pointed by law, such meeting must be upon notice, and must also be at the place of holding the town meeting, in order to obtain jurisdiction of the per- son of the assessor ; and they cannot, therefore, without such notice, alter his assessment. Id. The commis- sioners can meet only on the day prescribed by law, except perhaps by adjournment. Den, State v. Holmes, Pen. 1050, 1059. In the absence of evidence to the contrary, it will be presumed that the commissioners met at the time and place required by law. State v. Johnson, 1 Vroom 452. If they meet at an improper time and place, the error is cured by the ap- pellant appearing before them and not objecting to their jurisdiction on that ground. State v. Thomas, 2 Har. 160. 2 On appeal to commissioners by several parties, they are to deal with each case separately, and if the par- ticular tax appealed from is remitted as being illegal, the commissioners have no authority to remit it to others who have not appealed. State, Roll v. Perrine, 5 Vroom 254. The commissioners of appeal in cases of taxation have the right to recon- sider their opinion until such opinion has been officially promulgated by them. State, Shreve v. Crossley, 7 Vroom 425. Where an assessment is reduced by the commissioners of ap- peal, the assessment merges in the judgment of the commissioners ; and in the absence of any evidence that the amount fixed by the commissioners is too great, the court will not inter- fere. State v. Randolph, 1 Dutch. 427. If a party assessed for taxes has notice and opportunity to make his appeal and proofs before the com- 29 they may also at the request of any taxpayer apportion property n his assessment and tax fairly among separate and distinct taxed - parcels of his property, and where parcels of property, real or personal, belonging in severalty to different owners have been improperly joined in one assessment, they may apportion the same either on application of all parties interested or on application of any party inter- ested, on such fair notice to the others as the commis- sioners may direct ; they shall give a transcript of their Correction of J . ^ . . duplicate. judgment to the appellant and to the collector, and the collector shall correct his duplicate accordingly by entries referring to said judgment; the record of the judgments of the commissioners of appeal shall be filed with the clerk of the taxing district, who shall correct the tax list in accordance therewith by entries referring; thereto; in Time for tfl.lvi' cities of the first class appeals shall be filed within three months and acted upon wdthin four months after the con- firmation of the taxes; in cities the governing body having charge of the levying of taxes may fix the time during which the commissioners of appeal shall sit to hear and determine appeals, and may direct the filing of assessment lists and hearings thereon to be held at any. time after the first day of June, 28. It shall be the dutv of the collector or board in .case of J f m omission ot charged with the duty of the revision of taxes to enter on property. the duplicate a proper assessment against any property omitted by the assessor, giving the owner immediate notice of such entry and of the time and place of the next meeting of the commissioners of appeal and furnishing a copy of said entry to the clerk or collector of the taxing district, who shall enter the same on the tax list; on the if assessed to low - written complaint of the collector, or any taxpayer of the taxing district-, or of the township committee, common council or other governing body of the taxing district that property specified has been assessed at too low a rate or omitted in the assessment, the commissioners of appeal, missioners of appeal, and fails to relief on certiorari. State, Hall r. attend and produce his proofs of error Snedeker, 13 Vroom 76 ; Appleget r. in the assessment, he will be refused Pownell, 20 Vroom 169. 30 after five days' notice in writing to the owner by the party complaining, and after due examination and hearing, may make such addition to the assessment as shall be just by their judgment rendered within ten days after the hearing, 1 a transcript whereof shall be furnished by the 1 Payment of tax upon the asses- sor's valuation of the property will not deprive the tribunal of review, to which an appeal is given by statute, from discharging the duties imposed upon it by law. Associates of Jersey Co. t?. Jersey City, 21 Vroom 141. Payment of tax to the collector before the time designated for the meeting of the commissioners of appeal does not take from the commissioners, when they meet, the right to consider a complaint of undervaluation by the assessor and the power to add to the assessor's valuation. Ib. Such pay- ment is made subject to the provi- sions of the statute giving the right to make complaint and to appeal on the ground of undervaluation. Ib. The money paid to the collector should be credited on the taxes as increased by the commissioners' valuation. Ib. If other lands in the township are assessed much below their value, it is no ground for setting aside an assess- ment made upon a correct valuation ; but the remedy of the latter is to appeal from his assessment, and at the same time to apply to the com- missioners of appeal to raise such assessments as may be too low. State v. Randolph, 1 Dutch. 427; State Paulison v. Taylor, 6 Vroom 184, 189 ; State, Wharton v. Koster, 9 Vroom 308; Maxson v. Segoine, 24 Vroom 339. When commissioners of appeal make an additional assessment, and assess persons for property not owned by them at the time, such additional assessment will be set aside. State, Hudnut v. Murphy, 2 Vroom 288. Where additions to an assessment for taxes are made by commissioners of appeal, on complaint made under the second section of the supplement to the General Tax law, passed March 9, 1848, it must appear on the face of the proceedings of the commission- ers that judgment upon the complaint was rendered within ten days, as re- quired by the supplement. Sbate, Folwell v. Warford, 3 Vroom 207. No increase of valuation can legally be made without notice. State, Per- rine v. Parker, 5 Vroom 352 ; State, Paulison v. Taylor, 6 Vroom 184. If the notice given by the party com- plaining is shown to be informal, un- meaning and different in tenor and effect from that recited in the certifi- cate of the commissioners, the judg- ment will be set aside. State, Fol- well v. Worford, 3 Vroom 207. Ser- vice of a notice upon a prosecutor's tenant is not sufficient. State v. Drake, 4 Vroom 194. The notice re- quired by this section is not neces- sarily to be served upon the person whose tax is proposed to be raised. It may be served upon an agent whose duty involves that of communicating the fact of such notice to the princi- pal. Cooper v. De Bow, 17 Vroom 286. The court cannot on certiorari, determine disputes as to the value of ratables for the purpose of increasing the tax levied thereon. Conover v. Davis, 19 Vroom 112; Associates of Jersey Co. v. Jersey City, 21 Vroom 142. See State, Ward v. Briant, 13 Vroom 625. The notice prescribed by this section applies to residents and not to any extra-territorial notice ; otherwise a duty is imposed upon the collector which he could not perform, and in most cases the attempt to in- crease the assessments of non-resi- dents would prove abortive. Dodge v. Love, 18 Vroom 436. In- the case of non-residents, no method being pre- 31 board to the collector, who shall amend his duplicate accordingly; the collector shall present such complaints , and serve such notices as the township committee, com- mon council or other governing body may direct and shall attend before the commissioners of appeal and subpoena proper witnesses and pay their fees and receive reim- bursement therefor and two dollars for every day he shall attend for his services from the taxing district; where the Commis- ' sioners may assessor has neglected or omitted to assess taxable prop- ** recalled. ( n y, or has undervalued the same, and the commissioners of appeal have adjourned without having received com- plaint therefor, it shall be lawful for tlie township com- mittee, common council or other governing body by reso- lution to assemble the commissioners of appeal at any time within one year from the time taxes on real property . became a lien, who may hear and determine such com- plaints presented by the said committee, council or gov- erning body or by the collector, specifying the omitted property and the owner thereof, on due notice to the owner, and the judgment and the assessments made and taxes imposed thereby shall have the same force as if rendered at the annual meeting. 29. The commissioners of appeal and each of them May subpoena ini i i i witnesses. shall have power to bring before them by subpoena wit- nesses and papers as evidence on the hearing of any. appeal and may administer the necessary oath, and the witnesses and constable shall have the same fees and be liable to the same penalties as in cases of subpoenas for witnesses in actions in the courts for the trial of small causes : if the taxpayer appealing shall receive no abate- costs. ment the costs shall be paid by him ; in all other appeals the costs shall be paid by the taxing district on the order of the commissioners ; every commissioner shall receive Commission- from the taxing district except where he receives a salary three dollars for every day he shall attend at the meeting scribed for giving notice of increased show affirmatively that the valuation valuations, no laches can be imputed made by the commissioners of appeal for failure to do so. In such cases is unjust, or it will be affirmed. Ib. it is incumbent 'upon a prosecutor to 32 Penalty for neglect. Correction if error in as- sessment. Assessment not invali- dated by error. of the commissioners on the hearing of appeals; if any commissioner shall neglect or refuse to perform his duties he shall for every such neglect or refusal forfeit and pay ten dollars with costs to be recovered by action on contract by the clerk of the taxing district for the use of the taxing district in any court having cognizance of that sum. 30. Where by mistake property real or personal has been twice entered and assessed on the tax duplicate, it shall be lawful for the governing body of the taxing dis- trict or board charged with the revision of taxes to order and cause the tax record to be corrected, and if the tax has been twice paid the governing body of the taxing dis- trict shall refund the excessive payment without interest ; where by mistake an assessment intended for one parcel has been placed upon another, the governing body may cancel the erroneous assessment, return without interest the money, if any, paid by one not the owner of the parcel intended to be assessed, and enter upon the record the said assessment and tax against the proper parcel after a hearing upon five days' notice to the owner; where one person has by mistake paid the tax on the property of another supposing it to be his own, the governing body after a hearing on five days' notice to the owner may return the money paid in error without interest and re- store the record of the assessment and tax against the property in the name of the true owner, provided the lien of the tax has not expired and no< transfer or encumbrance has been put on record against the property since the date of such payment in error; no assessment of real or per- sonal property shall be considered invalid because listed or assessed in the name of one not the owner thereof, or because erroneously classed as the land of an unknown or non-resident owner ; and where the name of the owner of any property assessed is not known the assessor shall so state, and the proper name may be inserted whenever dis- covered, and all remedies shall be and remain in force as fully as if the assessment were in the name of the owner. 33 31. The assessment for taxes upon any parcel of real estate and the claim of the taxing district for redemption on any sale thereof to the taxing district or any of its redemption. officers for tax arrears, may be apportioned among proper subdivisions of such parcel on the application of any per- son interested, in writing, accompanied by a map showing the subdivisions desired, to the township committee in townships, to the tax commissioners of the other taxing districts, if any, if none, then to the city comptroller, if any, if none, then to the mayor and council or other authority charged with the levying of taxes, who shall have authority to apportion the assessment and tax or claim for redemption according to the values of the respective subdivisions at the time the tax became due, and upon the making of such apportionment and filing the map and report or resolution of such officer or body showing the apportionment with the clerk of the taxing district, the tax and lien on each subdivision shall be a . lien thereon in the same manner as if originally so assessed ; when any of the owners of the parcel shall not when ' J * . . . v . , ~ j ,. , do not join in join in the application, the officer or body making the application. apportionment shall direct notice given to such owner if resident in the taxing district, either personally or by leaving at his place of abode, and if not resident, then by advertisement for ten days in a newspaper published or circulating in said taxing district, or if none so published, then in one of the newspapers published at the nearest town in the county, of the time and place of hearing on such application, which notice on proof of due service or publication shall give jurisdiction to make such appor- tionment. 1 NOTE. Sections 32, 33, 34, 35, 36 and 37 pertain to the State Board of Taxation and icere repealed by chapter 67 of the laics of 1905, abolishing said board and creating in lieu thereof the Board of Equalization of Taxes of New Jersey. 1 For apportionment of taxes, as- oughs, towns and townships, P. !>, sessments and water rents in cities of 1876, p. 291 ; P. L. 1881, p. 23 ; P. the first class, see P. L. 1896, p. 172, L. 1891, p. 91 ; P. L. 1900, p. 63. and P. L. 1898, p. 54; in cities, bor- Board of Equaliza- tion of Taxes. Terra, and oath. .-Salaries. Clerk. .Assistants. Compensa- tion. 34 LAWS, SESSION OF 1905. CHAPTER 67. An Act to abolish the state board of taxation and to create in lieu thereof a board for equalization, revision, review and enforcement of tax assessments. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey : 1. There shall be established a board for the equaliza- tion, revision, reviervv and enforcement of taxation, to be called the Board of Equalization of Taxes of New Jersey, which shall consist of a president, who shall be a coun- sellor-at-law, and four associate members, who shall all be appointed by the governor, by and with the advice and consent of the senate. Their term of office shall com- mence on the first Monday of April, and shall be for a period of five years, except as hereinafter provided in reference to the associate members thereof first appointed hereundeir, and each member before entering upon the discharge of his duties shall file with the secretary of state an oath that he will faithfully discharge the duties of his office, The president shall receive an annual salary of five thousand dollars, and each associate member shall receiver an annual salary of three thousand five hundred dollars, which salaries shall be payable monthly, and shall be in lieu of any allowance for expenses. The said board, immediately after its organization, shall appoint a clerk, whose term shall be for five years and whose salary shall be two thousand five hundred dollars a year, payable monthly ; the expenses of said clerk actually incurred in the prosecution of his duties, when certified to by the president of said board, shall likewise be paid by the treasurer, on the warrant of the comptroller; said board shall also have the power to employ such other clerical assistants as it shall deem necessary, who shall be paid such reasonable compensation as shall be fixed by its 35 members, and approved by the governor. Immediately after the organization of said board, its associate mem- IT- shall by lot determine which of said associate members shall continue in office for four years, which for three years, which for two years and which for one year ; and thereupon their terms shall be for the period thus resulting, and a minute thereof shall be deposited with the secretary of state. 2. The said board shall keep a full record of its pro- Records ceedings, and have the power to make rules, orders and directions as it may deem necessary to carry into effect the objects of this act. It shall have the power to compel Compel the attendance of witnesses and the production of books testify. and papers before it, and it may examine witnesses, or cause witnesses to be examined before it, under oath, which any of its members may administer, and in case of the failure of any person or corporation to obey any such order of the said board he, she or it shall be liable to be punished as for contempt by said board as hereinafter provided. The said board may, as occasion shall require, by order, refer to one or more of its members the duty of taking testimony in any matter pending before it, and report thereon to the board, but no determination shall be made therein except as herein provided. 3. In case it shall, by written complaint of any taxing in case of district or any county in this state, appear that any other baa?d a sSaii taxing district or any other county that is by taxes con- justice 8 ?? tributing to a common cause with such complainant, is by inequality of valuation or otherwise avoiding or escaping from its fair share of the common burden, the said board shall thereupon cause an investigation of such complaint to be made, and shall render such aid and assistance as it may be able to give for the purpose of arriving at a fair and equitable adjustment of values of both real and per- sonal property of any and every kind, and belonging to any person or corporation whatsoever, including such property of railroad and canal companies as contributes to such common cause; to this end the said board may Method of examine any assessor or board of assessments, under oath, S?estiig?. s tion. 36 When board may increase assessment. as to his or their assessments, both as to the valuation as a whole and as to any particular piece of property or as to any property omitted from assessment, and may inquire by the testimony of witnesses concerning the same, and if it shall deem proper it may make a personal examination of any property in any taxing district or county, for the purpose of equalizing assessments between such districts or between counties 1 bearing a common burden -of taxa- tion. If it shall appear that the value of any property contained in any taxing district or county, including rail- road and canal property bearing such common burden, is relatively less than the value of any other property con- tributing by taxation to a common burden, or that prop- erty, real or personal, that should be assessed therefor has been omitted from assessment, the said board may, af tea- giving the notice hereinafter provided, for the purpose of fixing or adjusting the proportion or quota of taxes to be levied as aforesaid, aft-er a comparison of the values, or a like examination as to any omissions from the tax rata- bles, add thereto such sum or amount as shall seem equitable, and to be warranted by such comparison and examination ; or if it shall appear to said board upon such investigation that the assessment of any property lying in any such taxing district or county, including such prop- erty of any railroad or canal company, and taxed for a common benefit, is greater than the true value thereof, it may, for the purpose aforesaid, in order to equalize the valuations throughout the territory which contributes to the common burden, reduce said assessment to- the amount of the true value of the property therein, and at the same time make such increases in the valuation as shall be warranted and as herein, provided, and the said board may further, in any year in which such reduction or increase is made and the tax rate has already been fixed, in order to do justice, equitable equalize the assessment of Before action &&J piece or pieces of property. Before any change shall bei made in value the assessors of the taxing district in which the change is proposed and the owner of such prop- erty shall be notified in writing that the said board pro- When reduce assessment. notice to owner. 37 poses to make the same, and he shall be directed to show cause, at a time and place to be in said notice designated, before the board why the said change should not be made ; such notice shall be sufficient if published in one of the newspapers circulating in the county, at least five days before such hearing, and mailed to the post-office address of such assessor and owner or served personally on them, at least five davs before such hearing. When the several Taxes T i . -, . T c i i levied on taxes snail be amended in the particulars aforesaid, the valuation. taxes for said district, shall be levied and collected based, upon the said corrected valuation. 4. It shall be the duty of the said board to investigate investigate the method adopted by local assessors in the assessment of Scai real and personal property in this state, to furnish the local assessors information to aid them in making assess- ments, to examine all cases where evasion of proper taxa- tion is alleged, and to ascertain wherein existing tax laws are defective or are improperly or negligently adminis- tered : it shall annually report to the legislature, particu- Annual larly specifying any means or practices or devices used legislature for the evasion of proper taxation, and it shall annually mendations! submit to the legislature such recommendations as it may find necessary to prevent the evasion of just and equal taxation : and from time to time also report to the legis- lature what changes, if any, it considers should be made either in the laws governing the method of taxation or any change of the rate of tax upon property of any person or corporation, including railroad and canal companies, in order to produce equality of taxation. 5. Where complaint shall be made to said board in Power to writing, verified by the oath of any complainant, on or correct, before the first day of April following the assessment of property of any kind, whether belonging to individuals, corporations, railroads or canals, said board shall have power to review and correct the action of the local assessors or other taxing officers and of all boards of tax review, by reducing or increasing such assessment, and the. corrected tax shall bear interest from the time fixed by the law under which said tax wag originally levied 38 Proviso. Power to increase assessment or direct re- assessment. Correction of tax duplicate. until paid; provided, however, said board shall have power at any time, on application of the property owner or owners, with the consent of the mayor or assessor of the municipality a.fTected, to correct errors, mistakes or omissions in the assessment of any persons or corpora- tions. 1 6. When the said hoard has reason to believe from information or otherwise, that any property, including the property of railroad and canal companies, has been assessed at a rate lower than is consistent with the pur- pose of securing uniform and true valuation of property for the purpose of taxation, the said board shall have the power, after due investigation, to increase the assessment made upon such property ; and for this purpose, if neces- sary, may direct an assessor or other taxing officer to make a reassessment of such property, according to the rules which the said board shall establish, and if such assessor or other taxing officer shall fail or refuse to comply with the order so given, the board shall have power to appoint some other person to make the new assessment under the direction of the board ; and the assessment so made and affirmed by the board shall be and be deemed to be the assessment of such property for the year. The board may also assess and add to the tax list and duplicate any property omitted, and may correct mis- nomers or other errors in assessments on notice to parties concerned. 1 The determination of the State Board of Taxation, on the appeal of a taxpayer from an assessment of taxes against his property, can only be set aside for error of law. In determin- ing whether such error exists, this court will consider only those facts which were before the board as the foundation of its decision, and this consideration will be limited to ascer- taining whether there was legal evi- dence before that body upon which its finding may be supported. City of Elizabeth v. New Jersey Jockey Club et al., 34 Vroom 515. The determina- tion of the State Board of Taxation upon questions of fact involved in the correction by the board of a local as- sessment of taxes is not reviewable in this court. In order to bring before this court for review the grounds on which such determination was based in matters of law, the board should be required to certify the grounds, and only in case of its failure to do so,, should other evidence thereof be re- ceived. City of Newark v. North Jer- sey Street Railway Co. et al., 53 AtL Rep. 219. See Township of Oxford v. Delaware, Lackawanna and Western Railroad Co., 35 Vroom 195. 39 7. It shall be the duly <>f the board to meet from time J*ppSii of to time as it shall deem proper, and any taxpayer feeling himself aggrieved l>y the apportionment of taxes against the taxing- district wherein he is taxed, or any taxing dis- trict aggrieved by the action of the county board of assessors of equalization, may, within such time as said board shall by rule prescribe, file a petition of appeal to the board setting forth therein the cause of complaint and asking relief, and the board shall make such order respect- ing the procedure in such case as to it shall seem just; and shall hear summarily, and determine such complaints complaint and revise and correct the apportionment of taxes and the heard, determination of such county board of assessors or of equalization by fixing the amount of each taxing district shall raise, in just proportion according to the true value of the taxable property therein, and the assessment so corrected and determined by said board shall be final and conclusive : such corrected rate of assessment shall be cer- corrected tified by said board to the collector of the taxing district where such property is taxable, and shall be collected in the same manner that other taxes in said taxing district are collected. 1 1 If the State Board of Taxation, upon a complaint of a taxing district, increases the valuation of another tax- ing district, it should proceed to add that increased valuation to the un- challenged valuations of all the other taxing districts of the county, and then to apportion the county and State tax to be raised among the tax- ing districts in the proportion of the valuation of each to the total valua- tions. East Brunswick v. New Brunswick, 28 Vroom 145. A taxing district, the valuation of which has, on complaint, been increased, cannot, by certiorari. object to the determina- tion of the State board because it has imposed on it an increase less than its adjudication required, nor because the board erred in apportion- ing the tax to be raised, when such error does no injury to it. Ib. Query. As to what action is within the jurisdiction of the State Board of Taxation to review under said act. Ib., affirming S. C., 28 Vroom 77. A township, the valuation of whose property has been raised by the State Board of Taxation, cannot prosecute a writ of certiorari to set aside the action of the board, on the ground that the board has not made a proper resulting abatement in the tax of other townships, but has improperly allowed the entire abatement to one taxing district. East Brunswick v. Xew Brunswick. 28 Vroom 77. Investigation at instance of Aboard of freeholders. Result filed ; stating, etc. Expenses of such investi- gation. Evidence of determina- tion. Punish for contempt. S. When complaint shall be made in writing to the board by the board of chosen freeholders of any county in this state, or by the governing body of any taxing district that the taxable property of any county has been under- valued or omitted by the assessors therein, it shall "be the duty of the board to investigate the asseissment of the property subject to taxation in such county complained of ; the board shall certify and file the result of every such investigation in the office of the state superintendent of public instruction and in the office of the comptroller of the state, and shall in such certificate's specify, first, whether substantially all the real and personal property in each county so investigated has been listed, assessed and valued, and if not all, what percentage; second, whether or not such property subject to taxation has been assessed and valued by the respective assessors and taxing officers in such county at substantially its true value, and if not at such value at what percentage of such value; third, what should be the valuation of the property, both real and personal, in each county investigated; and such determination of the proper valuation on the part of the board shall for all purposes of the state comptroller, the state superintendent of public instruction and the state board of education be deemed to be the true valuation of each county or counties investigated, until otherwise de- termined by the board under the provisions of this act. For such investigation the board may disburse as may be necessary, not exceeding for any one county the sum of one hundred dollars, which shall be paid by the state treasurer from any fund available for that purpose, upon their filing in his office a certificate specifying in detail the items of such disbursement. 9. The determination of any matter brought before said board shall be evidenced by a judgment duly signed by at least three of its members, and filed with its clerk ; copies thereof, duly certified by said clerk, shall be evi- dence in any cause; or proceeding. When the said board shall be satisfied that any person, officer or corporation has failed to comply with its said judgment, although 41 fully apprised thereof, it shall have full power, upon procedure and rules to be adopted by it, to attach such delinquent for contempt and to punish accordingly. 10. The state board of taxation created by section Board of thirty-two of an act of the legislature of the state of New abolished. Jersey entitled "An act for the assessment and collection of taxes/ 7 approved April eighth, one thousand nine hun- dred and three, and the supplements thereto, approved February first, one thousand nine hundred and four, be and the same is hereby abolished, and all offices and posi- tion s arising thereunder or depending thereon be and the same are herebv vacated, but all proceedings heretofore Continua- i i P ^ T r tion of commenced and now pending before said state board 01 proceedings i -I-, < 11 i previously taxation shall continue before and be determined by the begun, board hereby established, which board is hereby vested with full power and authority to determine the same, as if they had been commenced before it. 11. In case for anv reason anv section or any provision constitu- i i 11 T- -L- j " j IT- n i/ tionalityof oi this act shall be questioned in any court, and. shall be act. held unconstitutional or invalid, the same shall not be held to affect any other sections or provisions of this act. 12. All acts and parts of acts inconsistent herewith be Repealer, and the same are hereby repealed, but said repealer shall not revive any laws heretofore repealed. 13. This act shall take effect immediately. Approved March 29th, 1905. 38. Xo assessment of taxes shall hereafter be set aside For what as- . 1 . sessments not upon anv certiorari, 1 because the state, countv, township, set aside by i " j * xi. n j j certiorari. borough, ward or city taxes, or any of them, are blended together, nor because the aggregate amount of money levied or assessed in any taxing district for taxes is greater than called for by the law or resolutions granting the same, nor because any such assessment is made upon any person or property at a rate higher than authorized by the law, ordinance or resolutions granting the money 1 See Earles' Executors v. Ramsay, 32 Vroom 194. ' . " , ^ or which the said assessment of taxes is made; if it on certiorari. a pp :ear to the satisfaction of any court wherein any cer- tiorari is or may bei brought, that any assessment of taxes removed thereby is at a rate higher than authorized by the law or resolution authorizing such assessment, or that the value of taxable property, for which any person is therein assessed, is too great, said court shall amend such assessment and reduce the same to the proper and just amount, and thereupon affirm the same according to such amendment and reduction and reverse the same as to the excess only ; and the court shall have power to adopt such rules and proceedings as may enable them to make the said amendment, and carry into 1 effect the true intent and meaning of this act; no return of taxes or list of delin- quents made by any collector, nor the proceedings touch- ing or concerning such return, nor any tax warrant, shall be set aside or reversed on certiorari, or otherwise, for any lack of form which does not impair the substantial rights of the plaintiff in certiorari. Taxes not set 39. E"o tax or assessment imposed or levied in this regularity or state shall be set aside or reversed in any court of law or defect in . . . ,. '' form. equity in any action, suit or proceeding for any irregu- larity or defect in form, or illegality in assessing, laying or levying any such tax or assessment, or in the proceed- ing for collecting the same if the person against whom or the property upon which such tax or assessment is assessed or laid is, in fact, liable to taxation or assessment in respect of the; purposes for which such tax or assess- Courtto ment is levied, assessed or laid; and the court in which amend de- . . . fects. any action, suit or proceeding is or shall be pending to review any such tax or assessment is required to amend all irregularities, or errors, or defects, and is empowered, if need be, to ascertain and determine for what sum such person or property was legally liable to taxation or assess- ment, and by order or decree to fix the amount thereof; Assessments and the sum so fixed shall be. the amount of tax or assess- ment for which such person or property shall be liable, and the, same shall be and remain a first lien or charge upon the property and persons, and collectible in the manner provided by law, the same as if such tax or assessment had been legally levied, assessed or imposed in the first instance by the city, town, township, commission, board or other authority, attempting to make, impose or levy the same ; it shall be the duty of the court to make a proper lew, imposition or assessment in all cases in which there may lawfully be an assessment, imposition or levy; and such court is hereby given full and ample authority to make a lawful levy, assessment or impo- sition. ARTICLE VI. COLLECTION OF TAXES. 40. Taxes shall be payable as soon as the tax duplicate shall be delivered to the collector; he shall enter the date payable; dis- count. and amount of each payment on his duplicate in the proper column opposite the items of tax on account of which the payment is made, and shall also enter the same in a proper cash book credited to the taxpayer, and shall also enter therein a designation of the property on which said tax was paid, the total amount of the tax and the discount allowed or the interest and penalty charged ; the cash book shall be provided by the collector at the expense of the taxing district, and shall be the property of the taxing district and be open at all reasonable times to public inspection ; in the townships having a public build- ing, an office therein shall be set apart for the collector, who shall attend there on such days in each week during the month of December as the township committee may by resolution designate; in any city the common council or other governing body may by ordinance authorize and regiilate the payment of taxes levied in any year by off- setting claims held by taxpayers and duly ordered paid by the city for current expenses of the same year, but such payments shall not be accepted until the state and county taxes for the year have been paid in full by the collector ; in any municipality the common council or other body Disposition of taxes when collected. having charge of the finances may, by ordinance, fix the rate of discount to be allowed for the payment of taxes prior to the twentieth day of December. 41. It shall be the duty of the collector or other officer having the custody of the collected taxes, on or before the twenty-second day of December in each year, out of the first money collected to' pay to the county collector of the county, the state and county taxes required to be, assessed in his taxing district, 1 and the county collector shall pay the state taxes which he shall have so received from the taxing districts to the treasurer of the state on or before the twentieth of the next January; the remaining taxes shall be disposed of f o>r the use of the taxing district ; the collector after receiving the tax duplicate shall report his collections to the governing body of the taxing district on the first Monday of each month and oftener if they shall require, and pay the amount collected to the treasurer or other officer authorized to receive the same ; in townships the collector shall also before the tenth day of February in each year file with the clerk a competent account veri- fied by his oath of his receipts and disbursements as col- lector during the preceding year ending February first, with a statement of the amount of taxes remaining unpaid, the names of delinquents and the amount due in boroughs, from each, and in boroughs the collector shall file such account and statement, with the clerk for the year ending Township collector's report. 1 Ross f. Walton, 34 Vroom 435. A mandamus will be allowed to com- pel townships to pay state and county taxes out of the first moneys col- lected ; and if the moneys collected for such taxes are squandered, wasted or misapplied by lending to others, then the township shall be liable to make good such deficiency or loss by adding the same to the quota of such township in the next assessment. Veghte v. Township of Bernards, 13 Vroom 338; Shields v. Patterson, 26 Vroom 495. A city treasurer failing to pay over to the county collector the county's quota of taxes will be charged with interest upon the same from the time when he ought to have paid them. Sheridan v. Van Winkle, 14 Vroom 126; Sheridan v. Stevenson, 15 Vroom 371. The State and county taxes must be paid by way of prefer- ence out of the first moneys raised by taxation. Bayonne v. State, 12 Vroom 369; Gabler v. Elizabeth, 13 Vroom 83; Water Commissioners v. Brewster, 13 Vroom 130; Freehold- ers of Ocean County v. Lacey Town- ship, 13 Vroom 536 ; Dugan v. Jersey City, 21 Vroom 359 ; Bogert v. Mathe, 22 Vroom 216. See State, Pierson v. Douglass, 4 Vroom 363, 365. 45 on the Tuesday two weeks before the annual borough elec- tion, at least twelve days before such election. 42. The collector shall annually on or before the first day of October give notice by advertisement set up in at least four of the most public places in the taxing district, or advertised in one or more newspapers of the taxing district, of the time and place of the meeting of the com- missioners of appeal in cases of taxation, of the days and places when and where he will receive payment of taxes, one of which shall be the twentieth day of December, or Last day for if that falls on Sunday then the next day, and that tax- l payers who do not pay their taxes on or before the twen- tieth day of December then next will be proceeded against as delinquent; he shall also within sixty days after the receipt of the tax duplicate demand payment of the tax from each taxpayer in person or by notice left at his residence or mailed postage prepaid to said taxpayer if his post-office address is known to the collector ; the notice Tax bill, shall be written or printed and may be in the form of a tax bill and shall set forth the number of acres or lots assessed to the taxpayer, the valuation of his real and of his personal property, the rate per dollar and the total tax, and, except in cities, the several taxes for state, county, municipal or township, poor, school, road, poll, dog and other taxes, as stated on the duplicate, and the time and place of the next meeting of the commissioners of appeal; no proceedings for collection shall be invalid for lack of the notice or demand required by this section ; such notice or tax bill shall be receipted when paid and the receipt shall be presumptive evidence of payment. 43. Where any taxes shall not be paid on or before the interest on twentieth day of December following their assessment, interest thereon from and after that date shall be added at seven per centum per annum, or at such higher rate not exceeding in the whole twelve per centum per annum as the governing body of the taxing district may fix ; and it Enforcement shall be the duty of the collector in person or by deputy, forthwith after the twentieth day of December to enforce the payment of all taxes by distress and sale of any of the Arrest for non-payment of personal taxes. Distress warrant. Sale of dis- trained prop- erty. As amended March 28, 1904. goods and chattels 1 of the delinquent in the county; where the tax is upon real estate, the person assessed may be relieved from the levy by showing that he was not the owner at the time when the tax became a lien; if goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay taxes on personal property and poll tax and dog tax, then it shall be the duty of the collector in person or by deputy to take the body of the delinquent, and unless the tax is at once paid with costs to deliver the same to the sheriff or j ailer of the county to be kept in close and safe custody until payment be made of the amount due on said taxes with costs, but there shall be no arrest or imprisonment for default in payment of taxes on real estate ; a copy of the entry of the tax assessed against the delinquent, certified by the collector to be a copy truly taken from his dupli- cate, shall be a sufficient warrant for the distress and sale or arrest and imprisonment authorized by this act; and the authority of any person to act as deputy shall be con- ferred by the collector in writing upon said copy of the tax entry and signed by the collector; the collector shall not be liable for deficiencies in collection happening with- out any neglect, fraud or default on his part. 44. Where goods and chattels have been distrained, the collector shall give public notice of the time and place of sale and of the property to be sold, the name of the delin- quent and the amount of his tax in default, at least five days previous to the day of sale, by advertisement posted in at least five public places in the taxing district where such sale is to be made; such sale shall be at public auction, and if practicable, no more property shall be sold than is sufficient to pay the tax, interest and costs due, and any surplus shall be returned to the owner; if there shall be no purchaser for the goods and chattels exposed for sale, they may be purchased for the benefit of the taxing district by any officer authorized; for serving 1 Mullins v. Jersey City, 32 Vroom 135. 47 warrant or notice thereof the collector shall receive fifty cent* ; for levying, .seventy-five cents ; for advertising sale, fifty cents; for selling, one dollar; for making an arrest, fifty cents, and in addition, two per centum of the amount of taxes collected, except in cities, where the addition shall be three per centum., all of which shall be added to and collected with the tax, and not otherwise. 45. If sufficient shall not be realized by the first dis- if sale leave J deficiency. and sale, it shall be lawful for the collector to make further seizures and sales from time to time in the same manner, and the governing body may, after the collector has made his return of uncollected taxes, appoint by reso- Appoint coi- lution some person other than the collector to be collector JSuJ r ; < dntle, of arrears and to make such distress and sale or arrest and f ies ' &c " imprisonment, which resolution shall name the delin- quents and the amounts to be made either specifically or by reference to the collector's list or other specific list thereof on file with the clerk, and said body shall fix the amount of and approve the bond for the faithful perform- ance of his duties which such collector of arrears shall give with sureties before he shall act; he shall have the same powers and compensation and be subject to the same liabilities with respect to the delinquent taxes as the col- lector, and shall account to the body appointing him, and pay the money collected within sixty clays after his ap- pointment to the collector, who shall give proper credit therefor on the duplicate to the delinquents, but shall have no commission on the collection, and shall have no power to collect from taxpayers the delinquent taxes re- ferred to said collectors of arrears during said term of sixty days ; it shall be the duty of the collector to deliver to the collector of arrears a copy of the tax entry against each delinquent certified by the collector to be a copy truly taken from his duplicate, which shall be a sufficient warrant to the collector of arrears for his collection, dis- tress, sale, arrest and imprisonment. 46. The goods and chattels of the tenants or other per- Tenants liable sons in possession or having the care of any real property f shall be liable for the payment of the taxes on the land, 48 Collection of taxes on un- improved lauds. Proviso. and on payment may recover the same from the landlord or owner by action on contract or by deducting the sum so paid out of the rent then or afterwards due, unless otherwise provided by his contract with the landlord; where the delinquent tax is assessed upon unimproved 1 or untenanted land, or on land tenanted by one not able to pay the tax, it shall be the duty of the collector in person or by deputy to levy such tax by distress and sale of so much of the timber, 2 wood, herbage or other vendible property of the owner on the premises as will be sufficient to pay the same with costs ; notices 3 of the sale shall be put in five of the most public places in the taxing district at least thirty days before such sale, and published at least four weeks successively, once in each week, setting forth the name of the delinquent^ the amount of the tax, the day and hour of the sale, which shall be between the hours of twelve and five of the said day, and the place, which shall be on the said premises; provided, however, that such advertisement shall be published in the news- papers named in the charter of any municipality as the official papers thereof, and in the same number of papers in which the legal notices are required to be published by the act under which any municipality has been incor- porated or is now governed ; the purchaser may enter on the premises to sever and carry away the property pur- chased for the space of two months next after the sale and no longer. 1 This means land having no visible occupant or possessor. State v. Hoff- man, 1 Vroom 346, 347. 2 See Morrow v. Dows, 1 Stew. Eq. 459, 466. The operation of the act upon the sale was to sever the timber from the land and pass an absolute title to the purchaser. No distinction is made between the timber and the wood and herbage or other vendible property of the owner. If the timber was sold, it would necessarily be taken by the purchaser from the premises ; otherwise it would be use- less to sell it. The act authorizes the purchaser to enter upon the premises at any time within two months after the day of sale and take away the timber. The timber is not susceptible of division as to its title ; it must necessarily be sold as an entirety. The sale being ordered under the same terms as herbage and other vendible property, its severance and an abso- lute title in the vendee must have been contemplated by the statute. Morrow v. Dows, 1 Stew. Eq. 459, 466. 3 Landis v. Vineland, 32 Vroom 425. 49 47. On the first Tuesday of February annually, in all taxing district- except cities, the collector shall make out taxes - and file with the clerk of the taxing district a list of delin- quents, verified by his affidavit, showing all the unpaid taxes on the duplicate, stating the n^me of each delin- quent, the description of the property assessed, the assessed valuation and the amount of the tax, in proper columns, and the reason why the tax has not been col- lected, and if the collector believes that any of the delin- quent taxes are not collectible by reason of a fictitious or double or other palpably erroneous assessment, or that any poll tax, dog tax or tax on personal property is not collectible by reason of the removal, absence, death or insolvency of the taxpayer, he shall present his statement < f such uncollectible taxes in a separate list ; it shall be Examination 11 i i f i ^ ^ s ^ an< ^ re the duty 01 the governing body, within ten days alter the lease of col- lector. filing of the delinquent list, to carefully examine the same in the presence of the assessor and collector, and they may summon and examine witnesses and adjourn their exam- ination from time to time, and shall complete their examination) on or before the first day of April, and on being satisfied that any of the taxes listed as uncollectible are in fact such, it shall be their duty by resolution, to release the collector from the. collection thereof ; any taxes not so released, if not collected, shall be again listed and reported for further investigation and action on the first Tuesday of February of the ensuing year. 48. In first class cities the comptroller shall annually, List of cjuents pub- in the month of April, publish a list of the names of all delinquents for personal taxes and the amounts due in a daily newspaper published in the city, and a second publi- cation shall be made two weeks after the first of the same list, omitting the names of those who have paid the tax in the interval ; ten cents per name for each insertion shall be paid to the publisher and added to the tax. 4 50 ARTICLE VII. SALE OF LAND. Unpaid taxes a paramount lien. Lien to pass with title. paid taxes* 49. All unpaid taxes on real property, with interest, penalties and costs of collection, shall be, on and after the twentieth day of December next after the assessment, a first lien on the land on which they are assessed, and paramount to all prior or subsequent alienations and descents of said land or encumbrances thereon, except subsequent taxes; no writ of certiorari or other suit shall operate to stay the enforcement of the lien unless the court shall so order, and unless due notice of said order describing the land and naming the owner shall be filed as a notice of lis pendens in the office of the county clerk or register ; where a sale is made in the enforcement of a tax lien, pending the existence of the lien, the lien shall pass, with the title, to the purchaser, and where such sale shall be set aside for defect in the proceedings to sell, the lien shall be thereby continued for one year after final action in the proceeding by which the sale was annulled. 2 ^' ^ n or ^ ye ^ OT& ^ & ^- T ^ Tuesday of February in each ^ car ^ ^ ector of each taxing district, except cities having charter provisions for a public record of tax aliens 3 on land, shall file with the clerk of his county a list of all unpaid taxes assessed the preceding year on real estate in his taxing district, setting forth against whom authority of tax officers to sell property or lands for unpaid taxes is special and limited. Canon v. Martin, 2 Dutch. 594. Such power and authority to sell is a naked power, not coupled with interest. Hopper v. Executors of Malbson, 1 C. E. Gr. 382. It must be exercised in strict accordance with the provisions of the statute, and every requirement of the statute imposing the liability and prescribing the procedure to enforce it must be strictly complied with. Baxter v. Mayor, &c., of Jersey City, 7 Vroom 188; Inhabitants of Wood- bridge v. Allen, 14 Vroom 262; Jones v. Landis Township, 21 Vroom 374, 379; S. C., 32 Vroom 424. A legal assessment is the foundation of the authority to sell. Baxter v. Mayor of Jersey City, 7 Vroom 188. 2 Unless otherwise provided, the power to sell land for taxes must be exercised within the period during which such taxes remain a lien upon the land to be sold. Harned v. City of Camden, 37 Vroom 520. 3 In the original bill "lein." Bra ssed, tlie description of the property and the amount of tax assessed thereon, arranged alphabetically in the names of the owners, except where the assessment is made on the block system, in which case the arrangement may be by blocks in the order of their numbers, to which he shall affix his oath that the same is a true and complete list of all the unpaid taxes on real property, as shown by his tax duplicate, for which service he shall be paid by his taxing district two cents for each name returned ; the collector may file afterwards a supplemental list of any taxes omitted by mistake; the collector may amplify the description of any parcel if necessary so as to identify the same in said list; the county clerk shall record the list and j^ees for filing affidavit in a separate book for each taxing district and properly index the same, and shall receive for his services from the taxing district five cents for each name in the list, and may charge five cents per year per Ti.fl.mft for searches made on request for unpaid taxes; said books shall be at all times open for public inspection free of charge; the said list when filed and the record thereof shall be constructive notice of the existence of the tax lien for two years from said first Tuesday of February, but not thereafter against any parcel unless within said term of two years the sale of said parcel shall be noted in the record as hereinafter provided ; a purchaser or mortgagee in good faith after the said first Tuesday of February, whose deed or mortgage is recorded before the collector has filed his list, showing an assessment and tax on the land conveyed or mortgaged shall hold his title free from the tax lien; the lien shall include seven cents for each name for the cost of listing* and recording, and shall be marked satisfied by the county clerk on the tax record on payment to the collector of the total amount due, together with a fee of twenty cents for a certificate to the county clerk that the tax has been satisfied, and on the filing with ' o the county clerk of the- collector's certificate, and on pay- ment to the clerk of twenty cents for his services. 51. When taxes on real property remain in arrears on saieof the first day of July, in the year following the levying taxes. 52 1904. Notice of. Ma 1x5*28 ed thereof, the collector or otheir officer charged by law in the taxing district with that duty shall enforce the tax lien by selling the land, or any part thereof sufficient for the purpose; 1 he shall give public notice of the time and place of such sale, stating the names of delinquents and the land to be sold, amplifying the description in the dupli- cate if necessary to better identify the parcel, and the amount of the delinquent taxes thereon, by advertisement signed by him in a newspaper published in the taxing district or county where said land lies, once in each week for at least four weeks successively next preceding the day appointed for the sale; and in all taxing districts, except cities, shall cause copies of such notice to be set up in five of the most public places of the taxing district for the same period, one. of which must be on or near the premises to be sold, and where the post-office address is known to him shall mail a copy of such notice to the owner at such address, postage prepaid; provided, how- ever, that such advertisement shall be published in the newspapers named in the charter of any municipality as the official papers thereof, and in the same number of papers in which the legal notices are required to be pub- lished by the act under which any municipality has been incorporated or is now governed : at the time and place fixed for the sale, and from time to time thereafter, the collector may adjourn, the sale in his discretion or at the request of persons interested or for want of bidders, but for not more than eight weeks in the whole, and a short notice of each adjournment shall be published in said newspaper; he shall receive payment at any time before sale of any tax with the costs incurred up to the time of payment. 2 Proviso. 1 Where two tracts of land are sepa- rately assessed for taxes, each tract must be sold by itself for the unpaid tax on it, so that the person entitled to redeem after the sale may exercise his right to do so without paying the sum bid at the tax sale for both prop- erties. Hasbrouck Heights Co. v. Township Committee of Lodi, 37 Yroom 102. 2 Landis v. Vineland. 32 Vroom 424: S. C., 37 Vroom 558; Harned r. Camden, 37 Vroom 520. 53 At the time and place? specified in the notice of sale J^ ms ol or adjournment, the collector shall sell at pul)lic auction each parcel of real property on which the tax is in arrear, or any part thereof sufficient for the purpose, to such 11 as will purchase the same for the shortest term and pay the tax lien, including interest and costs of sale, or in fee where no one will bid for a shorter term ; such pay- ment to be made before the conclusion of the sale, or the property shall he resold: within, ten days after the sale, Certificate of the collector shall deliver to the purchaser a certificate of veyance. sale under his hand and seal and duly acknowledged by him as a conveyance of land which shall set forth that the property therein to be described has been sold by the col- lector to the purchaser, the name of the delinquent owner, term for which sold, the amount of the tax with the items of interest and oosts in detail, the year for which assessed, and the time when the right to redeem will expire; the collector shall strike off and sell to the taxing district any parcel of real property for which there shall be no other purchaser, and the taxing district shall have the same remedies and rights as other purchasers and may sell the land purchased or any part thereof for not less than the price paid therefor, together with subsequent taxes and interest, or may let the land and collect the rental; all parcels so sold to the taxing district at any sale shall be included in one certificate. 53. Where a parcel of land has been purchased and is Taxes on land T . T T T not redeemed. held by the taxing district under a tax sale not redeemed, all subsequent taxes shall be assessed in the name of the owner, as if no sale had been made, and shall be and remain a paramount lien on the land and be added to the purchase money and shall be paid before the land can be redeemed from the sale, and no further sale for taxes of said parcel while held by the taxing district shall be made by the collector unless directed by resolution of the gov- erning body of the taxing district, in which case the clerk shall certify to the collector the amount required to be paid to redeem the land from the previous sale or sales and the collector shall advertise and sell the land for the 54 said amount added to the tax and costs of the current year ; the taxing district may sell any land purchased by it for taxes, and direct the transfer of the certificate of sale subject to the right, if any, to redeem, to any person paying not less than the amount for which sold and inter- est and subsequent taxes. 54. On the first Tuesday of February following the ou? e &aie. ! sale, the collector shall present to the governing body of the taxing district and file with the clerk or other cus- todian of the record of delinquent taxes an account in detail of all taxes collected by him without sale since the filing of his list of delinquents on the first Tuesday of February preceding, and at the same time the officer making the sale shall file with the clerk of the taxing dis- trict his report of sales under oath containing a schedule of all of the unpaid taxes on real property shown on his duplicate from the collection of which he has not been released, and his proceedings in making sales therefor, and stating all the particulars above required to be set forth in the certificates of sale to purchasers to which he shall annex copies of the notices required to be published, posted and mailed, with proofs of such publication, post- ing and mailing; said report shall also set forth a list of the unpaid taxes on land which has not been sold because held by the taxing district under a previous unredeemed sale, or because sale has been prevented by order of court Record of tax or otherwise ; the clerk shall record said report of sales in a book provided for the purpose known as the record of tax sales, which record shall be in all courts presumptive evidence of the proceedings therein recorded. 1 Fees in con- 55. The collector or other officer shall receive for his nection with . . i i i , < i sales. services for preparing and publishing notices of sale, twenty-five cents for each parcel of land advertised, and for selling twenty-five cents for each parcel sold, and for each certificate of sale fifty cents, besides necessary dis- bursements for printing, postage, affidavits and acknowl- edgments, except that he shall receive only half of those 1 Lippincott v. Pensauken Town- ship, 33 Vroom 177. 55 fees for his services when the taxing district is the pur- chaser; the clerk of the taxing district shall receive for recording the report, ten cents for each parcel of land sold ; all fees and expenses shall form part of the tax lien and be paid by the purchaser at the tax sale; in all taxing districts where the officer making the sale is compensated .-tlary for the services mentioned in this section, the said fees shall be paid into the treasury of the taxing district. 56. The purchaser mav present his certificate of sale certificate of 1 " sale recorded. JYT taxes to the clerk of the county at any time beiore the expiration of one year after the first day of February following the sale, and it shall be the duty of the county clerk to enter the name of the purchaser and the date of presentation in the record of unpaid taxes for said taxing district in the appropriate column opposite the entry of the delinquent tax for which said sale was made, and properly index alphabetically the name of purchasers, for which he shall be paid fifteen cents by the purchaser, which entry shall constitute constructive notice of the sale as recorded in the record of tax sales of the clerk of the taxing district; the county clerk may charge five cents per year per name for searches made on request for sales for unpaid taxes in said records ; the purchaser at his option ^ h h f, n r P^ mav record the certificate of sale for taxes in the office of enter posses- sion, the clerk or register of the county where the land lies as a mortgage of land and thereupon shall be entitled to the immediate possession of the property sold and described in the certificate and to all the rents and profits thereof from and after the date of the certificate, for the term of the sale or until redemption ; unless the certificate is either so entered in the record of unpaid taxes or so re- corded as a mortgage before the expiration of the term for which the record of unpaid taxes is constructive notice of the lien it shall be void as against any bona fide pur- chaser, lessee or mortgagee whose deed, lease or mortgage is recorded before the recording of the certificate; affi- davits and proofs of notice to cut off the right of redem p- tion served as hereinafter provided may be annexed to 56 Certificate of sale as evi- dence. Redemption by owner or mortgagee. Redemption when pur- chaser does not cancel certificate. said certificate and shall form part thereof, and be re- corded therewith after the time to redeem has expired as a conveyance of land in the record of deeds ; the certificate of sale shall be presumptive evidence in all courts in all proceedings by and against the purchaser, his representa- tives, heirs or assigns, of the title of the purchaser to the land therein described and of the regularity and validity of all proceedings had in reference to said sale. 57. The owner, mortgagee, occupant or other person having an interest in the land sold for taxes, may redeem the same at any lime within two years from the date of sale, or at any time thereafter until the right to redeem has been cut ocff in the manner hereinafter set forth, by paying to the purchaser or his legal representatives or assigns, the amount of purchase money shown on the cer- tificate with twelve per cent, interest thereon, together with such other fees and expenses as may be incurred by the purchaser under this act, and the purchaser on receiv- ing such payment shall restore to the owner said land and the sale shall be void, or where the redemption is by a mortgage or other persons having a lien on the land or not primarily liable to pay the tax, the person so paying shall succeed to the tax lien paid by him, and the purchaser shall on receipt of the redemption money at the option of the party making the payment either assign the certificate of sale by assignment under seal and acknowledged as a conveyance of land to the person redeeming, or execute a satisfaction of the certificate of sale or cancel the same by endorsement in the manner required by law to satisfy or cancel a mortgage, whereupon the record of the lien shall be cancelled by the county clerk or register in like /manner and for the same fees, as in the case of mort- gagee. 1 58. In case the purchaser is absent from the state or cannot be found therein, or is under disability, or will not on proper tender cancel, satisfy or assign the certificate, the redemption may he made by payment of the proper 1 Frazer v. Johnson. 3G Yroom 673. 57 ami nnt to the treasurer of the taxing district and filing with him an affidavit showing the right to redeem in that manner and paying him one per centum of said amount as his compensation; the treasurer shall thereupon give to the person paying a receipt and certificate of redemption which may be filed with the county clerk or register, who shall thereupon mark the record of the certificate, as can- celled by certificate of redemption, whereupon the land shall be discharged from the lien and sale; the treasurer shall pay the redemption money to the person entitled thereto on his surrender of the certificate of sale, and shall at once on receipt of the money mail notice to such person if his address can be ascertained. 59. The purchaser of land at tax sale mav at anv time Notice of . f. ... right to re- witlnn twenty years alter the purchase give written notice deem, to all persons interested in the land of their right to redeem and that unless they do so within the term of two years after the sale, if the notice is served more than sixty days before the end of the term, or within sixty days after the service of said notice if served later, their right of redemption will be barred; this notice shall be served personally on persons interested who reside in the taxing- district., and on those who reside out of the district it may be served personally or by mailing to their post-office address if it can be ascertained, and by posting on the premises sold, if it cannot be ascertained; if there shall J. f no redemp- ' tion within 1-e no redemption within the said term of two years after period named, the sale, or thereafter within the time limited by said notice, or in case no notice is given, if there shall be no redemption within twenty years after the purchaser has entered into open possession since continued under the sale, then the right of redemption shall be barred ; the Right barred, purchaser may after the time to redeem has expired with- out, redemption annex the notice and affidavit of service to the certificate of sale, together with an affidavit that the sale has not been redeemed, and record and file the same therewith in the office of the county clerk or register where the same shall be recorded as a deed or conveyance, . and the said notice and affidavits and the record thereof 58 shall be presumptive evidence of the service and facts therein stated ; after the time to redeem has expired with- out redemption, cutting of timber by the purchaser shall not constitute waste. BUI in equity The purchaser or his assigns may in addition to the to foreclose - , ,, , right of re- loreffomg; remedy at anv time alter the expiration 01 the deraption. J - term of two years, whether notice to redeem has been given or not, file a bill in equity to foreclose the right of redemption, but on filing such bill the right to redeem shall exist and continue until barred by the decree of sale Certificate of of the court of chancery ; the title of a purchaser at a tax twenty years, sale shall cease and determine and the certificate of sale shall be void at the expiration of twenty years from the date of the tax sale unless the purchaser shall before the expiration of that term enter into actual possession of the land purchased or foreclose the right to redeem the same by notice or by proceedings in equity and record the evi- dence thereof as above prescribed. 1 when sates 60. 2sTo sale of land for delinquent taxes heretofore or hereafter made shall be set aside by reason of the blending together of taxes on real and personal property, but the sale shall be sustained as to the real property subject to the right to redeem on payment of the amount of the lien thereon; no sale shall be set aside because of insufficient description in the duplicate or failure of the clerk of the taxing district to record all the proceedings relative to the sale, if it shall appear by other legal evidence that the land sold was in fa,ct that assessed, and that the sale was made pursuant to law ; no sale shall be set aside because of variance between the date of any published notice and the actual publication thereof, if notice has actually been given for the time required ; where the assessment itself is valid and the tax is justly due, no sale shall be set aside except on condition that the amount due shall be paid to Refunding the holder of the tax lien : where the tax sale shall be set when sale set . < t i aside. aside because of defective proceedings on the part of its officers, the taxing district shall refund to the purchaser 1 Brewer v. Ireland, 38 Vroom 31. 59 the price paid by him on the sale, with simple interest, upon his assigning to the tax district the certificate of sale and all his interest in the tax and tax lien, and the taxing district may re-advertise and sell if the tax lien remains in force. ARTICLE VIII. OFFICERS. 61. Every assessor shall immediately, on the termina- tion of his office, deliver to his successor in office all prop- erty, books and papers belonging to the taxing district or appertaining to the office or its duties, including his field- books used during his term and all memoranda concern- ing taxable property or the valuations thereof used by him during his term ; every collector shall, on the termi- nation of his office, deliver and surrender to his successor in office all tax duplicates and other papers and books of his office pertaining to the collection of taxes ; any assessor or collector failing to deliver and surrender property, books and papers as required by this section shall be guilty of a misdemeanor. 1 62. Any person who shall refuse when lawfully re- Perjury, quired under the provisions of this act to be sworn or affirmed and examined shall be guilty of a misdemeanor, and be punished accordingly ; any person guilty of wilful and corrupt false swearing or affirming in taking any oath or affirmation or in giving any testimony required by this act shall be guilty of perjury, and be punishable accord- ingly ; any assessor who shall wilf ullv or through gross improper per- 6 ,. ' . . S . . < formance of negligence omit to make a lull and fan valuation oi all duty, property taxable in his taxing district within the time prescribed by law, or to prepare and produce his list and his duplicate at the times required by law, shall be guilty of a misdemeanor; any assessor who shall allow any 1 Stall v. Bartholomew, 38 Vroom 382 ; P. L. 1898, p. 794, 170. 60 deduction from the valuation of property for debt without first having obtained the sworn statement required by law, shall be guilty of a misdemeanor ; every collector who shall wilfully neglect or refuse to perform any service or duty required of him by this act shall be guilty of a misdemeanor; for each neglect or refusal to perform any service or duty required of him by this act the col- lector shall forfeit and pay thirty-two dollars, to be recov- ered by the taxing district in an action on contract in any court of competent jurisdiction, which penalty shall be additional to that for misdemeanor. Payment by 63. When the county collector shall fail to pay into the county col- lector to state state treasury any state or school tax within fifteen days treasurer. i / i i_ 1 aiter the time fixed by la,w for the payment, the state treasurer shall require payment of interest at ten per centum per annum from the time when due, and may bring suit on contract against the delinquent collector therefor, as well as for the principal, in any court of com- petent jurisdiction ; an action may be maintained by the county collector against any taxing district to recover taxes due from the taxing district. salaries of as- 54.. The governing body of the taxing district shall, lectors,' etc. by ordinance or resolution," fix the annual salary of its assessor, collector and members of board of assessment at rates not in excess of the salary, if any, prescribed by law, and such salary so fixed shall not be increased or diminished during the term of any officer; such officers receiving a salary shall receive no other compensation from the taxing district for services in the office except the fees allowed to the collector by this act on proceedings for the collection of taxes by arrest, levy, lien and sale. 1 1 See Township and Borough act, ter) ; 1893, p. 100. Cities of second and acts fixing compensation of as- class. P. L. 1889, p. Ji52 ; 1890. p. sessors in cities, also list of unre- 2CO ; 1893, p. 425; 1898, p. 177: pealed acts herein contained. As- 1899, p. 329. Cities of third class. SESSORS, SALARY, APPOINTMENT AND P. L. 1890, pp. 242. 327; 1894, p. TERMS, ETC. Cities of first class. P 403 ; amended. 1895, p. 130 ; further L. 1889, p. 464; 1890, p. 141 (applies amended, 1902, p. 698. Cities of to city of Newark) ; P. L. 1889, p. fourth class. P. L. 1893, p. 409. 187, 2, 3, 4, 5 (Jersey City char- Cities generally. P. L. 1887, p. 75; 61 65. When in any taxing district there shall be no as- sessor in office and qualified to act on the twentieth day <>t' May, or when the assessor shall neglect or fail to assess trict - the taxes at the times required by law, it shall be the duty of the governor of the state to cause notice to be given to the mayor of the taxing district, if any ; or if none, to the presiding officer of the governing body, that unless pro- ceedings be duly taken to make the assessment within ten day* after the giving of the notice, the governor will appoint an assessor, and if the governor, at the expiration of said ten days, shall be satisfied that the vacancy still exists, or that the assessor has not made the assessment, it shall be the duty of the governor to appoint and com- mission an assessor, whose duty it shall be to perform all the duties required by law of the assessor of the taxing district, and who shall receive compensation provided by law of the assessor. 66. This act shall take effect on the twentieth day of when act December, nineteen hundred and three, and its provisions shall extend to proceedings on and after that date, relat- ing to taxes a-sreing so notified of such franchise tax, deliver, or cause to be delivered, to each person, copartnership, association 70 or corporation taxable under the provisions of this act ? and to the collector of taxes of such taxing district, a statement in writing showing the amount x>f such fran- chise tax so ascertained, which shall become due at the time and place when and where other taxes are due and payable in such taxing district, and the tax shall be and remain a first lien on the property and assets of such per- son, copartnership, association or corporation, until paid, with interest and penalty thereon, and shall be collected in the same manner that other taxes are collected, and the same proceedings now available for the collection of other taxes shall remain applicable to the collection of the franchise tax. 7. All money now payable by any person, copartner- ship, association or corporation to any taxing district for its exclusive use, pursuant to any contract, agreement, resolution or ordinance (except money expended for paving or repairing any street, highway or other public place, or taxes upon property, real and personal), shall be paid, notwithstanding this act., and when paid shall be considered a payment on account of, or in full, as the case may be, fo>r the franchise tax to be apportioned according to the provisions hereof ; if the amount so pay- able is greater than the amount of the franchise tax to be so apportioned, such payment shall be in lieu thereof; and if less, the difference in amount shall be payable as herein provided. AS amended 8. The franchise taxes imposed by this act shall be in proved April lie.u of all other franchise taxes now assessed against the persons, copartnerships, associations or corporations sub- ject to the provisions of this act and their property. 9. ]SI"one of the provisions of this act shall be construed as in anywise to alter, impair or repeal any of the pro- visions of an act entitled "An act for the taxation of rail- road and canal property," approved April tenth, one thousand eight hundred and eighty-four, or any of the supplements or amendments thereto; nor shall any cor- poration taxable under said act and the supplements and 71 amendments thereto be taxable under this act; if any provision of this act shall, for any reason, be held to be unconstitutional or invalid, it shall not affect the other provisions of this act or any of them. 10. This act shall take effect on the first day of Janu- ary, one thousand nine hundred and one. Approved March 23d, 1900. Digest of Other Laws Pertaining to Taxation. STATE TAXATION OF MISCELLANEOUS CORPORATIONS. P. L. Page. An act to provide for the imposition of State taxes upon certain corporations, &c., approved April 18, 1884 1884 232 Supplement approved March 1, 1888 1888 118 Amendment approved March 16, 1891 1891 150 Supplement approved March 17, 1892 1892 136 Supplement approved April 21, 1896 1896 319 Supplement approved June 2, 1896 1896 392 Supplement approved April 8, 1897 1897 178 Supplement approved March 25, 1898 1898 182 Supplement approved March 23, 1900 1900 319 Amendment approved March 21, 1901 1901 221 Supplement approved February 19, 1901 1901 31 Supplement approved March 29, 1904 1904 382 Supplement approved June 3, 1905 1905 508 COLLATERAL INHERITANCE TAX. 1 P. L. Page. An act to tax intestates' estates, &c., approved May 15, 1894 1894 318 Supplement approved March 15, 1898 1898 106 Amendment (to section 17), approved April 9, 1902 1902 670 MARTIN ACT AND SUPPLEMENTS. (Applying to cities.) P. L. Page. An act concerning the settlement and collection of arrearages of unpaid taxes, assessments and water rates or water rents in cities of this state, and imposing and levying a tax, assess- ment and lien in lieu and instead of such arrearages, and to enforce the payment thereof, and to provide for the sale of lands subjected to future taxation and assessment, approved March 30, 1886 1886 149 Supplement approved March 29, 1887 1S87 66 Supplement approved April 21, 1887 1887 184 Supplement approved April 24, 1888 1888 529 ^The act of 1894 is a redraft of the acts of 1892 (page 206) and 1893 (page 367) . (73) 74 P. L. Page. Supplement approved April 18, 1889 1889 308 Supplement approved March 5, 1890 1890 38 Supplement approved May 5, 1890 1890 285 Supplement approved May 23, 1890 1890 356 Supplement approved April 14, 1891 1891 393 Supplement approved April 16, 1891 1891 450 Supplement approved April 5, 1892 1892 395 Supplement approved April 8, 1892 1892 420 Supplement approved April 8, 1892 1892 430 Supplement approved March 16, 1893 1893 350 Supplement approved March 16, 1893 1893 376 Supplement approved May 8, 1894 1894 227 Supplement approved May 14, 1894 1894 294 Supplement approved March 20, 1895 1895 376 Supplement approved March 30, 1896 1896 190 Supplement approved March 15, 1897 1897 36 Supplement approved March 8, 1898 1898 58 Supplement approved April 2, 1898 1898 229 Supplement approved April 23, 1898 1898 420 Supplement approved June 13, 1898 1898 483 Supplement approved March 24, 1899 1899 516 Supplement approved April 1, 1902 1902 240 Supplement approved April 3, 1902 1902 344 Supplement approved April 3, 1902 1902 552 Supplement approved April 3, 1902 1902 570 Supplement approved March 29, 1904 1904 345 Supplement approved March 29, 1904 1904 381 Supplement approved June 2, 1905 1905 490 Supplement approved June 2, 1905 1905 497 (Applying to towns only.) Martin act applying to towns, approved May 18, 1897 1897 393 (Applying to towns, townships, boroughs, &c. ) Martin act applying to towns, townships, boroughs and other municipalities except cities, approved May 18, 1898 1898 442 Supplement approved March 21, 1899 1899 164 Supplement approved March 23, 1899 1899 253 Supplement approved March 23, 1900 1900 341 Supplement approved March 22, 1901 1901 364 / Supplement approved March 22, 1901 1901 403 Supplement approved March 24, 1902 1902 59 Supplement approved April 1, 1902 1902 238 Supplement approved April 3, 1902 1902 555 Supplement approved April 8, 1902 1902 H26 Supplement approved April 22, 1902 1902 791 Supplement approved March 13, 1903 1903 55 Supplement approved April 14, 1903 1903 692 Supplement approved April 6, 1905 1905 211 Supplement approved April 28, 1905 1905 369 ARREARS OF TAXES. P. L. Page. An act concerning the collection of arrears of taxes and assess- ments upon lands by towns, boroughs or townships, and to enforce the payment thereof by sale in fee-simple of the lands subject to the lien thereof, approved March 30, 1896 1896 201 Amendment approved March 24, 1897 1897 102 Amendment approved May 11, 1897 1897 363 Supplement approved March 24, 1899 1899 277 An act respecting arrears of taxes and assessments in villages, townships and boroughs, and sales for such arrears, approved April 8, 1903. (Permits municipality to compromise arrears).. 1903 244 ACTS RELATING TO THE ELECTION, TERMS, ETC., OF THE ASSESSING AND COLLECTING OFFICERS. FIRST CLASS CITIES. 1 P. L. Page. An act to authorize the appointment of additional ward assessors in cities, &c., approved March 16, 1885. (Applies to Newark) . .1885 90 An act fixing compensation of commissioners constituting city board, &c., approved April 20, 1885. (Applies to Newark. Super- seded by act approved March 31, 1890, page 141) 1885 274 An act in relation to the appointment of members of boards of assessment and revision of taxes, in cities, &c., passed March 31, 1890. (Applies to Newark) 1890 141 An act in relation to the appointment of certain subordinates under the control of boards of assessment and revision of taxes in cities, &c., approved May 16, 1889. (Applies to Newark) 2 1889 464 An act to provide for a chief clerk or secretary to the board of tax commissioners, passed March 7, 1893. (Applies to Jersey City) 3 1893 100 An act concerning the collection of arrears of taxes in cities of this State, approved March 9, 1893. (Provides for appoint- ment of additional deputy collectors of arrears of taxes) 1893 133 An act to provide for the appointment of a collector of arrears of personal taxes in cities of the first class, approved March 8, 1893 1893 119 An act relating to duties of clerks and assistants to boards for assessment of taxes, approved April 16, 1897. (Applies to cities of first class) 1897 226 SECOND CLASS CITIES. P. L. Page. An act concerning the appointment of commissioners of assessment of taxes in certain cities, approved April 3, 1889. (This act and its supplements apply to second class cities of over 50,000 population, and include the cities of Paterson, Camden, Trenton and Hoboken) 1889 152 Supplement approved March 24, 1898 1898 177 Supplement approved March 24, 1899 1899 329 1 For classification of cities, see act of March 18. 1901. -Amended by act approved April 11, 1905. (P. L. 1905, page 231.) 3 Amended by act approved April 6, 1905. (P. L. 1905, page 214.) 76 P. L. Page. An act concerning the appointment of officers in cities of the second class of this State, approved March 26, 1892. (Pro- vides for appointment and compensation of commissioners of appeal) 1892 282 An act in relation to the election of collectors of taxes in cities of the second class, &c., approved March 26, 1892. (Fixes terms of collectors in cities of second class containing less than 15,000 population at three years) 1892 285 An act to provide for the appointment of assessors in cities of the second class, approved March 17, 1893. (Abolishes elec- tion of assessors in cities of second class containing less than 35,000 population and provides for appointment of ward assessors by mayor) 1893 425 An act concerning the office of receiver of taxes in cities of the second class, approved May 8, 1894. (Fixes term of receiver of taxes in cities of second class containing less than 50,000 population at two years) 1894 228 An act for the appointment of collectors of personal taxes in cer- tain second class cities, by the receivers of taxes in such cities, approved March 19, 1896. (Applies to second class cities having a population exceeding 50,000 1896 99 An act concerning the office of collector and term thereof in cities of the second class having a population not exceeding 25,000, approved April 7, 1903. (Allows common council to elect collector for a three years term) 1903 226 An act to regulate the duties of tax commissioners in cities and to provide for their compensation, approved April 12, 1905. (Provides that tax commissioners elected in second class cities shall take office the first Monday after January 1, and may make certain appropriations for compensation and expenses) . .1905 244 THIRD CLASS CITIES. P. L. Page. An act to provide for the appointment of an assessor in * * * cities of the third class in counties of the first class, &c., passed April 8, 1890. (Abolishes election of assessors in cities divided into wards and provides for appointment by common council) 1890 242 An act to provide for boards of assessors in cities of the third class, approved May 12, 1890. (Provides for appointment of board to levy taxes and assessments for special benefits adopted by city of Passaic ) 1890 327 An act concerning the tenure of office of city collectors in cities of the third class, approved March 10, 1893. (Fixes term of collector at three years) 1893 178 An act concerning the tenure of office of city assessors in cities of the third class, approved May 17, 1894. (This act, with amendments, makes term of elected or appointed assessors three years) 1894 403 Amendatory act approved February 26, 1895 1895 130 Amendatory act approved April 10, 1902 1902 698 77 P. L. Page. An act concerning assessors, approved March 22, 1895. (Assessors in third class cities to represent such cities at county boards of assessors) 1895 460 An act to provide for the appointment, term of office and salary of assessors in certain cities, approved March 22, 1895. (Pro- vides for appointment of assessors-at-large in cities containing between 15,000 and 25,000 population) 1895 563 An act concerning the assessment and collection of taxes in cities of the third class, approved March 29, 1904. (Provides for a collector of delinquent taxes) 1904 179 FOURTH CLASS CITIES. P. L. Page. An act concerning cities of the fourth class, approved March IT, 1893. (Provides for the election and organization of ward assessors) 1893 409 CITIES GEXEEALLY. P. L. Page. An act for the appointment of collector of taxes in incorporated cities and towns, approved April 26, 1876. \This act and fol- lowing supplement provide for appointment of tax collector in cities of less than 6,000 population according to census of 1870) 1876 287 Supplement approved April 5, 1878 1878 319 An act relating to assessors in cities of this State, approved April 17, 1885. (Provides that in all cities where there is more than one assessor they shall meet at least three days prior to completion of assessment to review and correct valuations) . . .1885 244 An act to enable cities to elect assessors for three years, approved March 31, 1887. (Common council, in cities where only one assessor is provided, may fix term not exceeding three years) . .1887 75 An act to provide for a board of assessors in cities of this State, approved May 16, 1889. (Provides for appointment of board of assessment in cities accepting the act) 1889 460 An act providing for the appointment of a clerk to assist the assessor in certain cities of this State, approved March 17, 1891. (Provides for the appointment of clerk to assist assessor in cities where the ratables exceed $18,000,000) 1891 175 An act concerning the collection of arrears of taxes in cities of this State, approved March 9, 1893. (Provides for appoint- ment of deputy collectors of arrears) 1893 133 Amendment approved March 16, 1897 1897 225 An act relating to assessors in cities of this State, approved March 5, 1895. (Provides that where there are assessors elected or appointed by districts to assess personal property, common council may change line of district) 1895 154 An act to provide for the appointment, term of office and salary of assessors in certain cities of this State, &c., approved March 22, 1895. (Provides for appointment of assessors-at-large in cities containing a population of between 15,000 and 35,000. Adopted by cities of Orange and Atlantic City) 1895 563 78 P. L. Page. An act relating to the office of receiver of taxes in cities of this State, approved April 3, 1902. (Gives governing bodies of cities authority to fix term of collectors) 1902 283 An act to amend an act entitled "An act for the incorporation of cities, &c.," approved March 24, 1899, approved March 16, 1904. (Provides for the salaries of assessors, receivers of taxes and other officers in cities incorporated under said act) . .1904 52 An act to authorize boards of aldermen or common councils of cities * * * having the office of receiver of taxes to fix the term of office of such receiver of taxes, approved March. 30, 1904. (Allows terms of elected receivers to be fixed at five years) i 1904 374 An act to provide for the appointment, term of office and salary of assessors in certain cities in this State, and prescribing their duties, approved March 22, 1905. (Allows common councils of cities having a population between 15,000 and 35,000 to appoint three assessors at large) 1905 75 TOWNS. P. L. Page. An act to provide for the appointment of collector of arrears in towns, &c., passed May 4, 1886 1886 341 Amended (to include cities) April 1, 1887 1887 123 An act to provide for the appointment of an assessor in incor- porated towns * * * in counties of the first class, passed April 8, 1890. (Abolishes assessors elected in towns divided into wards, and provides for appointment by common council) . .1890 242 An act respecting the election and terms of office of the clerk and collector or receiver of taxes in certain towns, &c., approved April 14, 1891. (Superseded by act of 1900, page 480, fixing terms of collectors and assessors in all towns at three years) 1 1891 417 Amended March 24, 1892 1892 258 An act to provide for and regulate the election of assessors in incorporated towns, townships, and boroughs divided into wards under act of 1886, approved March 24, 1892 1892 229 An act respecting the term of office of collector of taxes, town assessor and town clerk in towns, approved March 9, 1896. (Makes term three years. See P. L. 1900, page 480) 1896 55 An act for the appointment of boards of assessors in towns established under act approved March 7, 1895, approved March 23, 1899 1899 241 An act concerning the term of office of collectors of taxes, town assessors and town clerk in towns, approved March 23, 1900. (Makes term in all towns three years) 1900 480 TOWNSHIPS. P. L. Page. An act concerning townships, approved March 24, 1899. (The general township act, revision of 1899, providing for election, term, salary and duties of assessor and collector) 1899 392 1 This act was held unconstitutional, in Canfield v. Davies, 32 Vroom 26, and Sneath v. Mager, 35 Vroom 94. BOROUGHS. P. L. Page. A general act relating to boroughs, approved April 24, 1897. (In general, laws relating to assessors and collectors in town- ships apply also to those in boroughs) 1897 292 MISCELLANEOUS. P. L. Page. An act authorizing the receipt in installments of certain taxes in cities, approved February 28, 1878 (authorizes collectors to receive taxes in installments, at any time before sale, in amounts not less than one-fourth of the whole amount of taxes) 1878 38 An act to authorize towns to levy taxes for the payment of legal corporate obligations and debts heretofore incurred, approved ' March 20, 1878 1878 161 An act in relation to cities, approved April 5, 1878 (authorizes cities containing between 15,000 and 100,000 population to fix tax not exceeding one and one-half per cent, for municipal purposes) 1878 328 An act to provide for raising by tax moneys to supply actual deficiencies created by embezzlements, &c., approved March 9, 1882 1882 79 An act to provide for the taxation of persons engaged temporarily in business in taxing districts subsequently to the completion of the annual assessment by the local assessors, passed March 9, 1885 1885 61 An act relative to interest on arrears of taxes and assessments in cities of this State, approved February 9, 1886. (Provides that the common council may authorize collector to receive taxes and assessments due prior to 1885, with interest at seven per centum ) 1886 18 An act relative to past due assessments in towns and townships, passed March 4, 1890. (Gives townships and towns power to make abatement, revision, alteration and adjustment of past due taxes and assessments, both of principal and interest) 1890 31 Supplement approved March 22, 1901 1901 407 An act to authorize the levying and collection of a tax for certain municipal purposes when authorized by the governing author- ities of any village, &c., approved April 15, 1890 1890 26U Supplement approved April 23, 1897 1897 284 Au act to establish rate of interest on arrears of taxes and assess- ments in cities, approved March 10, 1893. (Authorizes com- mon councils of cities to fix and change rate of interest on taxes and assessments due prior to January 1, 1892) 1893 183 Same act as above, applying to taxes and assessments due prior to January 1, 1895, approved March 26, 1896 1896 163 80 P. L. Page. An act in relation to taxes upon personal property and providing for the collection thereof, approved March 26, 1896. (Receivers and assignees to pay first moneys received by them for unpaid taxes. These taxes are a preferred lien to the state franchise taxes) 1896 181 An act relating to official searches and certificates as to tax assessment and other municipal liens, approved June 13, 1898. .1898 477 An act creating a county board of commissioners to equalize assessments for taxes, &c., approved March 22, 1900. (Adoption of act optional with counties) 1900 134 An act authorizing the cancellation of taxes, assessments, water rents or other municipal liens against lands belonging to the State of New Jersey or the commissioners of the sinking fund, approved March 23, 1900. (Gives governing bodies of municipalities power to cancel taxes, &c., on lands owned by State) 1900 478 An act to authorize the incorporated cities, towns, townships and villages of this State to borrow money in anticipation of the collection of taxes, approved March 13, 1899 1899 35 An act to authorize boards of chosen freeholders of the respective counties of this State to borrow moneys in anticipation of taxes to be raised to meet any deficit arising by reason of an erroneous or illegal apportionment of State and county taxes, approved March 5, 1900 1900 26 An act respecting the assessment of taxes in villages of this State, approved April 7, 1903 1903 195 An act concerning villages which have or shall become separated from the township in which they were or are contained, and which have been or shall be given complete autonomy of local government, approved March 28, 1904. (Allows village trustees to appoint commissioners of appeal, and the village assessor and collector to levy and collect school taxes) 1904 28 An act respecting the establishment and enforcement of liens for taxes and assessments upon real estate, in cases where the records thereof have been lost or destroyed, and conferring upon the court of chancery jurisdiction to grant relief in such cases, approved March 29, 1904 1904 336 An act in relation to the revision, alteration, adjustment and settlement of taxes levied and assessed by any city of this State and remaining due and unpaid, approved March 30, 1904. (Allows common council to compromise unpaid taxes where the lien therefor is questioned) 1904 370 An act for the sale in fee of land purchased by any taxing district for taxes, assessments or water rents, approved March 30, 1904, (Lands sold for taxes and not redeemed subject to sale under Martin act) 1904 371 An act concerning the levying of taxes in certain municipalities, approved February 15, 1905. (Changes the date of voting for tax levies to the first Tuesday after the first Monday in November) 1905 16 Amended by act approved March 15, 1905, so as to except school districts. . . . . 1905 60 Tax Laws Repealed by Chapter 109 of the Laws of 1903. LAWS OF TITLE. 1846, p. . An act concerning taxes, approved April 14, 1846 1848, p. 230. Supplement, approved March 9, 1848 1864, p. 440. " M " 24, 1864 1866, p. 971. " tt April 5, 1866 1866, p. 1078. 11 ft " 11, 1866 1867, p. 934. " ft " 11, 1867 1868, p. 559. " ff " 1, 1868 1869, p. 612. " tt March 24, 1869 1869, p. 1149. ff April 1, 1869 1871, p. 43. " ft March 21, 1871 1872, p. 90. " " April 4, 1872 1873, p. 57. " " , March 21, 1873 1873, p. 118. " " April 3, 1873 1874, p. 27. u " March 5, 1874 1875, p. 101. 11 ff April 9, 1875 1876, p. 160. It tt " 17, 1876 1878, p. 195. tt tt March 27, 1878 1876, p. 213. M ft " 29, 1878 1879, p. 228. M ft " 14, 1879 1880, p. 149. M " " 10, 1880 1881, p. 46. (4 February 28, 1881 1881, p. 71. U tt March 3, 1881 1881, p. 117. It if " 15, 1881 1881, p. 255. ti tt " 25, 1881 1882, p. 120. it tt " 17, 1882 1882, p. 130. " ff " 17, 1882 1882, p. 135. " " " 17, 1882 1883, p. 29. " " February 12, 1883 1883, p. 65. " " March 5, 1883 1883, p. 192. ft M " 23, 1883 1884, p. 72. it U " 10, 1884 1885, p. 40. U ft February 23, 1885 1885, p. 139. " passed March 25, 1885 1886, p. 233.' ft approved April 16, 1886 1886, p. 235. tt " " 16, 1886 1886, p. 313. it u " 28, 1886 (81) 82 LAWS OF TITLE. 1887, p. 33. Supplement, approved March 17, 1887 1887, p. 163. " " April 13,1887 1888, p. 21. " February 11, 1888 1888, p. 479. " April 23, 1888 1889, p. 356. " May 6, 1889 1890, p. 22. " March 3,1890 1890, p. 158. " " 31, 1890 1890, p. 275. passed April 28, 1890 1890, p. 290. approved May 5,1890 1891, p. 102. " March 9,1891 1891, p. 495. " April 17, 1891 1893, p. 225. " March 11, 1893 1893, p. 280. " " " 14, 1893 1893, p. 349. " " 16, 1893 1893, p. 359. " " " 16, 1893 1893, p. 485. " " 27, 1893 1893, p. 494. " " 28, 1893 1894, p. 61. " April 12, 1894 1894, p. 354. passed May 16, 1894 1895, p. 457. approved March 22, 1895 1895, p. 496. " " 22, 1895 1895, p. 139. " " " 28, 1895 1896, p. 17. " February 24, 1896 1897, p. 13. " " 16, 1897 1898, p. 202. " April 1,1898 1900, p. 295. " March 23,1900 1901, p. 300. " " 22, 1901 1891, p. 189. A general act concerning taxes, approved. .. " 19, 1891 1894, p. 403. Supplement, approved May 17, 1894 1895, p. 259. " March 11,1895 1895, p. 260. " " " 11, 1895 1895, p. 261. " " " 11, 1895 1895, p. 760. " " " 28, 1895 1897, p. 121. " " 29, 189* 1898, p. 107. " " 16, 1898 1901, p. 40. " " " 6, 1901 1854, p. 429. An act to make taxes a lien on real estate and authorizes sales for the payment of the same, approved March 17, 1854 1863, p. 497. Supplement, approved " 25, 1863 1873, p. 63. " " " 26, 1873 1878, p. 308. " " April 5,1878 1889, p. 114. " March 27, 1889 1879, p. 340. A further act concerning taxes, making the same a first lien on real estate and to authorize sales for the payment of the same, approved March 14, 1879 83 LAWS OF TITLE. 1880, p. 283. Supplement, approved March 12, 1880 1881, p. 215. " " " 24, 1881 1882, p. 27. " " February 24, 1882 1883, p. 117. " " March 22, 1883 1884, p. 113. passed April 1,1884 1888, p. 372. " approved " 2, 1888 1888, p. 482. " " " 24, 1888 1889, p. 357. " " May 6,1889 1898, p. 455. " " " 18, 1898 1898, p. 457. " " " 18, 1898 1880, p. 166. An act relating to the blending of real and personal taxes for the non-payment of which lands and real estate have been or shall be sold, &c., approved March 10, 1880 1881, p. 40. An act validating sales for taxes and certifi- cates, &c., approved February 18, 1881 1885, p. 141. An act concerning the recovery of possession of lands sold for taxes, passed March 25, 1885 1887, p. 49. An act validating and confirming sales for taxes and certificates, &c., approved .... March 23, 1887 1888, p. 161. An act concerning cities, approved " 12, 1888 1889, p. 269. An act to validate certain sales of lands, tenements and hereditaments for unpaid taxes, passed April 16, 1889 1852, p. 526. An act regulating the proceedings of courts in cases of erroneous taxation, approved-March 26, 1852 1862, p. 206. An act relating to taxes due from incorpor- ated companies in this State, approved. .March 13, 1862 1S75, p. 65. An act to exempt soldiers and sailors who served in the war of 1812 from poll tax, approved April 8, 1875 1876, p. 240. An act to establish the method of assessing and rating farm lands within the limits of incorporated cities, approved April 21, 1876 1877, p. 227. An act relative to assessors, approved March 9, 1877 1878, p. 183. An act to facilitate the collection of taxes in boroughs and towns, approved '. .March 27, 1878 1878, p. 247. An act to provide for the election of assessors and collectors in towns and villages, approved April 2, 1878 1878, p. 250. An act to define and regulate the fees, costs and expenses of receivers of arrears of taxes of townships, approved April 2, 1878 1S78, p. 264. An act in relation to school taxes in town- ships, &c., approved April 3, 1878 1879, p. 18. An act for the government of cities, approved February 4, 1879 1879, p. 54. An act respecting taxes, approved " 26, 1879 1883, p. 52. Supplement, approved March 2, 1883 1879. p. 123. An act to authorize the purchase of goods and chattels at sale for delinquent taxes, approved March 12, 1879 LAWS OF TITLE. 1879, p. 237. An act to prohibit imprisonment for default in payment of taxes on real estate, ap- proved March 14, 1879 1879, p. 315. An act relative to the time of appointing tax assessors in cities, approved March. 14, 1879 1881, p. 159. An act concerning commissioners of appeal, approved March 22, 1881 1881, p. 161. An act in relation to the arrears of taxes in cities, approved March 22, 1881 1881, p. 217. An act exempting firemen from taxation, ap- proved March 24, 1881 1882, p. 74. Supplement, approved *' 9, 1882 1883, p. 133. . " " ' 22, 1883 1881, p. 237. An act relative to sales of lands for delin- quent taxes made in townships, approved March 25, 1881 1882, p. 126. A further act concerning cities, approved ... " 17, 1882 1884, p. 28. An act exempting from taxation persons who served in the military or naval forces of the United States during the late war, approved February 21, 1884 1887, p. 183. Supplement, approved April 21, 1887 1884, p. 31. An act concerning payment of taxes in cities of this State, passed March 4, 1884 1884, p. 84. An act to provide for and secure the raising of revenue for the execution of the public duties of maintaining public schools, pre- venting the destruction of property by fire, &c., approved March 20, 1884 1894, p. 67. Supplement, approved April 18,1894 1885, p. 50. An act to authorize the common council of the cities of this State by ordinance to change the time for commencing the as- sessment of taxes, &c., passed February 25, 1885 1885, p. 94. An act to declare and establish the intent and meaning, force and effect of the several acts and parts of acts granting to certain active and exempt firemen, &c. t passed March 16, 1885 1885, p. 191. An act providing for the taxation of prop- erty in townships in this State in cases where the officers of the township have omitted or neglected to assess the same for taxes, passed April 2, 1885 1886, p. 102. An act relative to the payment of arrears of taxes and assessments and the interest thereon in incorporated cities, approved March 22, 1886 1886, p. 340. An act to authorize cities in this state to remit and cancel taxes which appear as liens, &c., passed May 4, 1886 1887, p. 116. An act in relation to past-due taxes, ap- proved April 1, 1887 85 LAWS OF TITLE. 1888, p. 119. An act respecting the taxation of personal tangible property used in connection with any business or employment, approved March 1, 1888 1888, p. 2t'7. An act in relation to assessments and taxes in cities, approved March 26, 1888 1888, p. 371. An act to authorize cities of this State to change the time fixed for the payment of taxes, approved April 2, 1888 1889, p. 374. An act to establish the rate of interest on arrears of taxes and assessments in cities of this State, approved May 7, 1889 1890, p. 108. An act providing for the taxation of prop- erty in cities, villages, &c., approved. ..March 24, 1890 1900, p. 294. Supplement, approved " 23, 1900 1S90, p. 111. An act respecting arrears of taxes and assessments in towns, townships and boroughs, approved March 24, 1890 1890, p. 116. An act in relation to the assessment and revision of taxes by boards of assess- ment and revision of taxes in cities of this State, passed March 25, 1890 1890, p. 510. An act to provide for collection of taxes in cities, approved June 21, 1890 1892, p. 142. An act concerning cities of the first class in this State, and to facilitate the collec- tion thereby of arrears of taxes assessed on personal property, approved March 17, 1892 1893, p. 87. An act in relation to assessments of taxes in cities, approved March 1, 1893 1893, p. 383. An act to establish the rate of interest on arrears of taxes in cities, &c., ap- proved March 17, 1893 1893, p. 422. An act to exempt from taxation real and personal property of exempt firemen's associations, approved March 17, 1893 1894, p. 247. An act relative to the assessment of taxes in counties of the first class, approved. .May 9, 1894 1894 p. 463. An act concerning taxes and the equaliza- tion of values with reference thereto, approved May 22, 1894 1894, p. 481. An act in relation to assessment of taxes in cities, towns and townships, approved. .May 22, 1894 1895, p. 119. An act respecting cities of the first class and providing for the collection of personal taxes therein, approved February 26, 1895 1895, p. 193. An act respecting the assessment of taxes in cities of the first class in this State, approved March 6, 1895 86 LAWS OF TITLE. 1895, p. 275. An act to authorize the correction of mis- takes in the assessment and collection of taxes and in the sale of lands for alleged non-payment of taxes, approved. ..... .March 14, 1895 1895, p. 343. An act to establish the rate of interest on arrears of taxes and assessments in cities of this State, approved March 19, 1895 1895, p. 450. An act in relation to exemption from taxa- tion of soldiers and sailors, approved. . .March 22, 1895 1895, p. 497. An act to exempt volunteer fire companies from taxation, approved March 22, 1895 1895, p. 731. An act concerning taxes, approved " 28, 1895 1898, p. 494. Supplement, approved June 13, 1890 1901, p. 209. " " March 21,1901 1895, p. 740. An act directing the collectors of taxes of townships and boroughs to surrender all official books and papers to the proper authorities, approved March 28, 1895 1895, p. 748. A general act concerning taxes, approved. . " 28, 1895 1895, p. 786. An act to provide for the abolition of poll taxes assessed for county purposes in counties of the first class in this State, passed June 4, 1895 1900, p. 102. An act to exempt from taxation the prop- erty of armory associations, passed. .,. .March 21, 1900 1901, p. 60. An act to authorize the correction of errors and mistakes in the tax and assessment records of cities, &c., approved March 13, 1901 1901, p. 199. A general act concerning taxes, approved. . " 21, 1901 1901, p. 330. Sections one and two of an act for the pres- ervation of sheep lands, domestic animals and poultry in the several townships of this State, approved March 22, 1901 1901, p. 390. A general act concerning taxation, ap- proved " 22, 1901 1902, p. 447. Section two of the act entitled "An act concerning the lien of unpaid taxes on lands assessed since the first day of Jan- uary, 1898," &c., approved April 3, 1902 FORMS. 1. Assessment List or Duplicate. 2. Tax Return, Including Claim for Deductions, etc. 3. Assessor's Official Oath. 4. Tax Ordinance. 5. Assessor's Affidavit as to Valuations. 6. Appeal to Commissioners of Appeal. 7. Notice of Meeting of Commissioners of Appeal. 8. Commissioners of Appeal, Subpoena for Witness. 9. Judgment of Commissioners of Appeal. 10. Petition of Appeal to Board of Equalization of Taxes of New Jersey. 11. Judgment of Board of Equalization of Taxes of New Jersey. 12. Petition of Appeal of Taxing District or County. 13. Collector's General Notice to Taxpayers. 14. Collector's Demand for Taxes. 15. Collector's Notice of Sale of Goods to Satisfy Tax. 16. Notice of Sale of Timber to Satisfy Tax. 17. Collector's Annual Report to Committee, of Unpaid Taxes. 18. Collector's Return of Uncollectible Taxes. 19. Collector's Return of Unpaid Taxes to County Clerk. 20. Notice of Sale of Land for Unpaid Taxes. 21. Certificate of Sale of Real Estate for Unpaid Taxes. 22. Collector's Bond. (87) 88 i ! i i ! i i ! ! HIM i ! ! i j ::::::::::: Ss iijiiiiij] i r in :::::: .. iiiiii :::::::::: ::::::::: :::::::::: = ::::::::::: : : : in ::::::::::: in I !:::::::::: :::::::::: hrl'ii h i : : : : : : : : : I -a II SS :::::: T3 II jo o> o -( 01 < 89 ed . mmmmmmn :::::::::::::::::::: j | I || I j j j I j I ! j | I I | I : i I i i M i i i I i i I I i i I i i *** M M M M I i I I i I ! I I ! i i I i ! I :::::::::::::::::::: ss ' County of j I, , do solemnly swear (or affirm) that the following schedule contains a true and correct statement, according to the best of my knowledge and belief, of all the per- sonal property owned by me and in my possession, or held by me as trustee, guardian, executor o>r administrator, receiver, agent, or attorney, on the twentieth day of May, 19. . . ., including debts due and owing to me from solvent debtors, together with a just and true statement of debts due and owing by me:, the creditors to whom they are owing and the residence of such creditors: SCHEDULE OF PERSONAL PROPERTY. VALUE. 1. Household and office furniture, libraries, jew- elry, musical instruments, &c $ 2. Agricultural implements and machinery 3. Live stock (horses, mules, cattle, &c. ) 4. Merchandise, goods in stock OT storage, or in process of manufacture 5. Wagons, carriages, automobiles and other ve- hicles 6. Machinery, not a part of real estate 7. Steamboats, sailing vessels, tug boats, yachts or other water craft 8. Money on hand or on deposit in banks, safe deposit or trust companies 9. Shares 1 of bank stock, including state and national 10. Mortgages on lands in foreign states 11. Shares of stock of foreign corporations and associations (excepting national banks) 12. Amount of collectible debts due from creditors, 13. Other personal property subject to taxation Total . 91 Deductions (to be filled in by as- sessor only) *. Total value of personal property as- sessable (to be filled in by assessor only) Poll lumber of dogs over six montbs And that the following is a just and true statement of debts due and owing by deponent to creditors residing in this State, with the names and residences of such creditors, and that no part of such indebtedness was incurred for the purpose of reducing the taxes of deponent : NAME OF CREDITORS. RESIDENCE OF CREDITORS. DATE WHEN INDEBTED- NESS WAS INCURRED. AMOUNT OF DEBT. Total amount of personal debts And that the following is a just and true account of the non- taxable property owned by me and of property otherwise taxed : SCHEDULE OF NON-TAXABLE PROPERTY AND PROPERTY OTHERWISE TAXED. and deponent further declares and says that the above securities were purchased and obtained in good faith. Sworn and subscribed before me this day of 190. . Signed Residence Place of business Assessor. 92 3. Assessor's Official Oath. (P. L. 1897, page 285, section 8 ; P. L. 1899, page 372, section 7.) I, do solemnly and sincerely promise and swear (or affirm) that I will truly, faithfully, honestly and impartially value and assess the ratable estates in the (township, borough or taxing district) of in the county of , and that in making such valua- tions and assessments I will, to the best of my knowledge and judg- ment, observe the directions of the law respecting the same; and that I will make a true return of all such assessments to the County Board of Assessors at their annual meeting. Sworn and subscribed before me; this day of , 19 . . Assessor. ClerJc of the of 4. Tax Ordinance. Resolved, That the annual appropriation foT the year for the purposes of taxation, shall be dollars, and that the same be certified to the assessor on or before the third Tuesday of August, 190. .. This is to certify that at a meeting of the , held on the day of , 190 . . ., the foregoing resolution passed. , ClerJc. 5. Assessor's Affidavit of Valuations. See section 20 of the revised Tax act, herein printed, or P. L. 1903, page 394, section 20. 93 6. Appeal from Assessor's Valuation. (P. L. 1905, page 222.) To the Commissioners of Appeal in cases of taxation, for the of , in the county of Your petitioner, , residing at , in the county of , respectfully shows that .... is the owner of certain property situate at , in the county of , consisting of , and known and described as , and that said property has been assessed for the purpose of taxa- tion for the year at a valuation of , at which your petitioner is aggrieved, because the said assessment is in excess of its true value. Your petitioner prays that the said assessment be reduced to the true value of the property, to wit, Signed, -. 7. Notice of Meeting of the Commissioners of Appeal. (P. L. 1905, page 222.) NOTICE TO TAXPAYERS. The commissioners of appeal in cases of taxation in and for the (township or borough) of , in the county of , will convene at the (town or borough hall), in said (township or borough), on Tuesday, the day of November, at .... o'clock in the forenoon, to hear and determine all appeals that may then be presented in writing. Property owners are requested to notice time and give their attendance; otherwise, no excess of valuation which may be laid upon them will be remitted. Dated . Commissioners of Appeal. This notice must be given at least eight days in advance and set up in at least six or more places in the taxing district, or advertised in one or more of the newspapers of the taxing district. 94 8. Subpoena for a Witness. (P. L. 1903, page 394, section 29 ; P. L. 1905, page 222.) To . For certain reasons offered before the commissioners of appeal of (township or borough) of we summon you to personally appear before us, at , on Tuesday, ^November , 19 . . , at o'clock in the forenoon, to give evidence relative to the taxes assessed against Witness our hands and seals this day of , 19 . . Commissioners of Appeal. 9. Judgment of Commissioners of Appeal, Reducing Assessment. (P. L. 1905, page 222.) ' 1 Appellant, (township or borough) of \ Judgment , county of , having appealed from the valuation of property situate at consisting of , to the subscribers, the commissioners of appeal in cases of taxation in and for said (township or borough) of and we having heard the parties and witnesses thereto, do, after 95 due examination of the facts and consideration of the case, adjudge and determine that the valuation of levied on the property of , the above- named appellant, known and described as , be hereby reduced to the true value of said property, to wit, Given under our hands this day of , 19. . Commissioners of Appeal. 10. Petition of Appeal to Board of Equalization of Taxes of New Jersey. (P. L. 1905, page 123, section 5.) In the matter of the* application of "> , for the reduc- tion of the tax assessment for the year , on property situate V Petition. in the of , county of and State of Xew Jersey. To the Board of Equalization of Taxes of New Jersey: Your petitioner, , residing at (P. O. address), in the county of and State of , respectfully shows that is the owner of certain property situate in the taxing district of , county of , consisting of , and known as 1 That said property has been assessed for the purpose of taxation for the year at a valuation of 1 Where city property is the subject of appeal, care should be taken to describe the lot, block and street number, so that the same may correspond with the tax collectors books. 96 dollars, at which assessment your petitioner is aggrieved, because the said assessment is in excess of its true value, and is also in excess of the assessments levied against properties of like character and those similarly situated in the same locality. Your petitioner has, therefore, not paid the taxes so levied for the year ....... , and prays that the said assessment of ....... dollars for the year ....... be reduced to the true value of the property, to wit, ................. , ...................... Dated .............................. (Signed) ........................ NOTE. Appeals must be filed on or before the first day of April next follow- ing the assessment appealed from. STATE OF NEW JERSEY, ) / eg ' County of ............ j ....................... , the above-named petitioner, being duly sworn according to law, on his oath says that he has read the above petition and knows the contents thereof, and that the state- ments set forth and contained therein are true. Sworn and subscribed before me this ...... day of ...... , 19. . STATE OF NEW JERSEY, County of , being duly sworn according to law, on his oath says that he served a copy of the above petition and affidavit on . (attorney or clerk) of . (name of taxing district), personally this day of , 19 .. Sworn and subscribed before me this day of , 19. . 97 11. Judgment of Board of Equalization of Taxes. (P. L. 1905, page 123, section 5.) STATE OF ^"EW JERSEY, BOARD OF EQUALIZATION OF TAXES, In the matter of the appeal of ^j , from I the assessment of property in .... [- Judgment , county of j , for the year . . . . J An appeal in writing having been filed with the Board of Equal- ization of Taxes, duly verified according to the rules of practice prescribed by said board, by , in which it is alleged that an injustice has been done the said complainant by the assessment of property for taxation for the year , located at , in the county of , consisting of , and that property is assessed relatively higher according to its true value than other property in the same taxing district, and that it is assessed higher than the true value thereof; After hearing evidence produced on the part of the said com- plainant and the argument of for the complainant and for the (taxing district) of , and after considering the same r it is on this day of , nineteen hundred and , at a session of the Board of Equalization of Taxes, ORDERED, ADJUDGED and DECREED, under and by virtue of Chapter 67 of the Laws of 1905, that the assessment of AND IT is FURTHER ORDERED, That this order be certified to the Collector of , county of and State of ^N"ew Jersey. President, Clerk. Board of Equalization of Taxes. 7 98 12. Petition of Appeal of Taxing District or County. (P. L. 1905, chapter 67.) In the matter of the appeal of .... (title of taxing dis- trict or county) from an inequal- ity of valuation, by reason of which }- Petition. (respondent taxing district or county) avoids its fair share of State School ) , , ~ > tax for the year . . . County j To the Board of Equalization of Taxes of New Jersey: Your petitioner, (taxing district or county), in the county of , shows that the real property therein has been, assessed for the purpose of taxation for the year at a valuation of dollars, and that the personal property therein has been so assessed at a valua- tion of dollars; that said assessment includes all the taxable real and personal property therein, and is at the true valuation of the property; that the amount of State School tax apportioned to your petitioner on the basis of the above valuation is dollars, and that the amount of county tax so apportioned is dollars. Your petitioner further shows that (respondent), in the county of , should contribute to said State School and County tax equally with your petitioner, in proportion to the amount of its taxable real and personal prop- erty, at a true valuation thereof ; that the real property therein has been assessed for the purpose of taxation for the year at a valuation of dollars, and that the personal property therein has been so assessed at a valuation of dol- lars; that the amount of State School tax apportioned to (respondent) on the basis of the above valuation is dollars, and that the amount of County tax so appor- tioned is . . dollars. 00 Your petitioner further shows that the said assessment of the real and personal property in (respondent) is at less than true value, and is relatively less than the assessment of the real and personal property of your petitioner; that taxable property, real and personal, within (re- spondent) has been omitted from the assessment. Whereby your petitioner is aggrieved, because by reason of the premises (respondent) avoids or escapes from its fair share of the common burden of the State School and County tax, and your petitioner in consequence is burdened with more than its fair share thereof, wherefore your petitioner prays that to the assessment of (respondent) for the year be added such sum or amount as shall seem equi- table, and that such further or other order be made for the relief of your petitioner as in the premises may be deemed equitable and just. Dated (Signed) 13. Collector's General Notice to Taxpayers. (P. L. 1903, page 394, section 42 ; P. L. 1905, p. 222.) r; Notice is hereby given to the taxable inhabitants of the (taxing district) of , in the county of that the taxes in the said are now clue and payable, and that I, the undersigned, the collector of taxes of the said , will attend at the following days and places, between the hours of and , for the purpose of receiving payment of taxes. Taxpayers who do not pay their taxes on or before the twentieth day of December will be proceeded against as delinquent. Xotice is further given that the commissioners of appeal will meet on the fourth Tuesday of November next (being November 100 ), for the purpose of hearing appeals presented to 'g- Dated . . 19 . . them in writing. Collector of Taxes. NOTE. This notice must be set up in at least four of the most public places in each taxing district, or advertised in one or more newspapers of the taxing district. 14. Collector's Demand for Taxes. (P. L. 1903, page 394, section 42 ; P. I. 1905, page 222.) To The valuation of your taxable property and your assessment for taxes in the (township or borough) of for the year is as follows : (Here insert in schedule form the number of acres or lots assessed to each taxpayer, the value of real estate and personal property, the rate per dollar assessed and the total tax, and of the several taxes for state, county, municipal or township, poor, school, road, poll, dog and other taxes, as the same are stated in the duplicate.) The commissioners of appeal in cases of taxation will meet at '...., on the fourth Tuesday of November next (being November ), to hear complaints relating to assess- ments. Collector of Taxes. P. O. address. , 101 15. Collector's Notice of Sale of Goods to Satisfy Tax. (P. L. 1904, page 185.) Notice is hereby given that I, the undersigned, the collector of taxes in and for the " l of , will sell at public auction, on , the day of next, at , 2 in the said , at the hour of in the noon, the following goods and chattels, the property of , 3 to satisfy a tax amounting to the sum of $ , levied against him for the jfresent year. Dated , 19 . . Collector. 16. Notice of Sale of Timber. (P. L. 1903, page 394, section 46.) PUBLIC SALE OF TIMBER. Notice is hereby given that to make the taxes assessed in the year , in the (name of taxing district) of , in the county of , or unimproved and untenanted lands, and on the lands tenanted by persons not the lawful proprietors, who are unable to pay the taxes of the said proprietors, respectively, the subscriber will, on , the day of next, at the hour of (between 12 M. and 5 p. M.), at , in said (name of taxing district), sell the timber, wood, herbage and other vendible property found on the premises of the under-named 1 Name of taxing district. 2 Name of place. 8 Person to whom property is assessed. NOTE. Notice of this sale must be posted at least five days previous to the day of sale by advertisement posted in at least five different places in the taxing district where the sale is to be made. 102 persons so taxed as aforesaid, to make the taxes and costs annexed to their respective names. NAMES. TAX. COSTS. A. B $10.00 $0.75 C. D 12.50 .75 Witness my hand this day of , 19 Collector (or Deputy). NOTE. This notice must be put up in five of the most public places in the taxing district at least thirty days before the sale, and published at least four weeks successively, once in each week. 17. Annual Report of Unpaid Taxes. (P. L. 1903, page 394, section 47.) To , Clerk of : I herewith return to yon a list of the taxes remaining unpaid in the (taxing district) of ? in the county of , for the year , with the names of delinquents, and the description and value of the property assessed, the amount of tax and the cause of inability to collect said tax in each case respectively thereto annexed. NAME OF DESCRIPTION OF ASSESSED AMOUNT OF CAUSE OF DELINQUENT. PROPERTY. VALUATION. TAX. INABILITY. Signed, Collector of Taxes. 103 STATE OF XEW JERSEY County of , collector of taxes of the (taxing; district) of , on his oath pays that the foregoing return is just, true and complete, as shown by the tax duplicate of the said . . . for the year Sworn and subscribed before me this day of , 19 . . Collector. NOTE. This list must be filed with the clerk in all taxing districts except cities on the first Tuesday in February annually. 18. Return of Uncollectible Taxes. (P. L. 1903, page 394, section 47.) To , township (or borough) cleric- of tlie township (or borough) of : I herewith return to you a list of the names of persons assessed in the (township or borough) of , in the county of , for the year , whose taxes I have been unable to collect, together with the value and kind of property, the amount of tax and the cause of inability to collect said tax in each case respectively thereto annexed : AMOUNT KIXD OF CAUSE OF VALUE OF OF XAMES. PROPERTY. IXABILITY. PROPERTY. TAX. E. F Real Erroneous assessment. . . $2,500 $25 00 G. H Personal . . Insolvency 1,000 10 00 L H.. .Poll.. .Death. 1 1 $36 00 Witness my hand this day of February, A. D., &c. Collector of Taxes. 104 19. Return of Unpaid Taxes on Real Estate to County Clerk. (P. L. 1903, page 394, section 50.) Return to the clerk of the county of of all unpaid taxes assessed during the year on real estate situate in the (taxing district) of in the county, made by , collector of (taxing district), this day of , 19 ... (Here set forth against whom assessed, the de- scription of the property and the amount of tax thereon, with the names of the owners arranged alphabetically, except where the assessment is made on the block system, in which case the arrangement may be by blocks in the order of their numbers.) Signed, Collector. STATE OF NEW JERSEY, ) r< ? } ss: JUounty of ) , collector of the ( taxing -district) of , being duly sworn, on his oath says that the foregoing return is just, true and complete in every par- . ticular as shown by his tax duplicate. (Signature.) ~NoTE. This return must be filed with the county clerk on or before the first Tuesday in February. 20. Sale of Lands for Unpaid Taxes Notice of Sale. (P. L. 1904, page 185.) Public notice is hereby given by , collector of the (taxing district) of county of ? that he will sell at public sale all the lands, tenements, hereditaments and real estate hereinafter mentioned, for the shortest term for which any person or persons will agree to 105 take the same and pay the tax lien thereon, including interest and costs of sale. The said sale will take place at (state the place, day and hour). The said lands, tenements, hereditaments and real estate- so to be sold, and the names of the persons against whom the said taxes have been laid on account of the same, and the amount of taxes laid on account of each parcel, are as follows, viz. (Here describe the property and give the names of owners and amounts of the delinquent taxes.) Dated Collector. NOTE. This notice must be advertised in a newspaper published in the taxing district or county where said land lies once each week for at least four weeks successively, and copies of the notice must be set up in at least five of the most public places of the taxing district for the same period, one of which must be on or near the premises to be sold. Where the post-office address of the owner is known to the collector, a copy shall also be mailed to him. 21. Certificate of Sale of Real Estate. (P. L. 1903. page 39-1, section 52.) I, , collector of taxes of the (taxing district) of , in the county of and State of 2s" ew Jersey, do hereby certify that at a public sale of real estate made at , in said (taxing district), on the day of , A. D. 19 . . , for the purposes of making certain taxes on account of which said real estate was assessed in said (taxing district) in the vear , all that certain real estate assessed to , and described as follows, to wit was struck off and sold to for the term of years, from the date of sale, he, the said , having bid and agreed to take the said real estate for the shortest term of years for which any person would take the same and pay the amount of tax, with the interest thereon and costs of sale (or in fee, as the case may 1>e. See section 52). 106 And 1 do further certify that the said has paid therefor the sum of dollars, which amount is made up of the tax on the said real estate, being the sum of dollars, and of the interest thereon, being the sum of dollars ; and of costs, fees, charges and expenses, as follows, to wit. (Give the same in detail.) And I do further certify that the right of the owner or owners, mortgagee, occupant or any other person or persons having either a legal or equitable interest in the said real estate to redeem the same will expire on the day of , 19 .. (two years from the date of sale). In witness whereof, I have hereunto set my hand and seal this day of , 19 . . . STATE OF XEW JERSEY, l ss: Collector. County of ) Be it remembered, that on this day of , in the year of our Lord , before me, a , personally appeared , collector of taxes in the (taxing district) of , in the county of , and I having first made known to him the contents of the foregoing certificate of sale, he did thereupon acknowledge that he signed, sealed and delivered the same as his voluntary act and deed for the uses and purposes therein expressed. 22. Collector's Bond. Know all men by these presents, that we, (here insert names of officers and sureties), all of the (name of municipality), in the county of and State of New Jersey, are held and firmly bound unto the (name of municipality), in said county, in the sum of dollars, lawful money of the United States, to be paid to the said (municipality), its successors or assigns, to which payment well and truly to be made we bind ourselves and each of us, jointly and 107 severally, and our and each of our heirs, executors and adminis- trators, firmly by these presents. Sealed with our seals and dated the day of , nineteen hundred and Now, therefore, if the said (name of collector) shall well, truly and faithfully perform all the duties of the said collector in and for the said (municipality) according to law, and shall keep safe and pay over, as directed by law, any and all money that may come into his hands -as such collector, then the above obligation to bo void, otherwise to remain in full force. (Signature of collector) [L. s.] (Signature of surety) [L. s.] (Signature of surety) [L. s.] Signed, sealed and delivered in the presence of NOTE. The statute does not state the qualifications of the sureties, but they should be freeholders, and, if possible, residents of the taxing district. A resolution should be passed by the borough council or township committee, when the bond is presented, approving the sureties. The bond of township collectors must be filed in the office of the county clerk. Calendar of Tax Events. January 1: Commencement of fiscal year in all municipalities except first anfl second-class cities. P. L. 1905, p. 333. 20: County collectors must pay counties' quota of State school tax to State treasurer on or before the twentieth day of January next after the assessment. P. L. 1903, 178 (School act). February, First Tuesday: On the first Tuesday of February following the sale of land for unpaid taxes, the collector shall present to the governing body of the taxing district, and file with the custodian of the record of delinquent taxes an account in detail of all taxes collected by him, with- out sale, since the filing of his list of delinquents on the first Tuesday of February preceding. The officer making the sales is required to make his report of sales with the proceedings thereof. Section 54, Tax Revision of 1903. Collectors in all taxing districts, except cities, are re- quired to file with the township and county clerks a similar list. Sections 47, 50, Tax Revision of 1903. Within ten -days after this date the governing bodies of municipalities must examine the list of delinquents, and must complete such examination before April 1. 1: On or before this date, the State comptroller forwards to county collectors a statement of the amount of State school tax payable by each county. P. L. 1903, 178 (School act). State comptroller to forward to State Board of Education and county collector the amount of taxes to be raised in each county for the support of public schools. Section 23, Tax Revision of 1903. 5: Township treasurer and collectors must file account of receipts and disbursements for preceding year on or before this date. Township act, P. L. 1899, p. 372, 15, 17. 10: Township collector must file with clerk a competent account, verified by oath, of his receipts and disburse- ments as collector during the preceding year, ending Febuary 1, with amount of taxes unpaid and names of delinquents and amounts due from each. Section 41, Tax Revision of 1903. (109) 110 March 1: Railroad and canal companies make statement to State Board of Assessors of second-class property. P. L. 1905, p. 189, 1. April 1: Appeals must be filed with the Board of Equalization of Taxes of New Jersey on or before the first day of April following the assessment appealed from. P. L. 1905, p. 123, 5. May, First Tuesday: Officers of public service corporations must make report of gross receipts, &c., to State Board of Assessors on or before this date. P. L. 1903, p. 232, 4. 20: All property must be assessed with reference to its owner- ship and value on this date. Section 5, Tax Revision of 1903. Taxes on bank stock are a lien from this date in each year. P. L. 1905, p. 382. July 1: When taxes on real property remain in arrears on this date in the year following the levying thereof, the col- lector or other officer charged by law with that duty shall enforce the tax lien by selling the land. P. L. 1904, p. 186. August 1: State Board of Assessors certifies values of second-class railroad and canal property to local authorities. P. L. 1905, p. 189, 2. Second Tuesday: Township committees and borough councils meet on this date for the purpose of examining, re- vising and correcting the tax list and duplicate. Such examination must be completed on or before the last day of August. Section 19, Tax Revision of 1903. Assessors must attend with copy of duplicate to assist and explain. Section 19, Tax Revision of 1903. Third Monday: The assessment of real and personal property must be completed before this date. Sections 6-12, Tax Revision of 1903. Third Tuesday: Township clerk or other officer in all taxing dis- tricts shall certify to the assessor a copy of the annual tax ordinance or resolution, showing the amount to be raised by taxation for the purposes of the taxing district. P. L. 1905, p. 177. Last Tuesday: Board of freeholders to determine and appropriate amounts to be raised for county expenses, not later than this date. P. L. 1905, p. 177. September, Second Tuesday: County boards of assessors meet at 10 A. M., at county court house, for the purpose of appor- tioning the State school and county taxes. Section 20, Tax Revision of 1903. Each assessor shall produce his duplicate, properly added and footed, with an affidavit annexed to it. Sections 21, 22, Tax Revision of 1903. Within three days after the meeting of the county board of assessors the board shall transmit their abstract of Ill ratables, exemptions, tax rates, &c., to the county col- lector, who shall file the same and cause it to be printed. Section 22, Tax Revision of 1903. Within thirty days after the adjournment of the county board of assessors, the assessor shall deliver his duplicate, duly certified, to the collector. Section 26, Tax Revision of 1903. Taxes are payable as soon as the tax duplicate shall be delivered to the collector, which shall be within thirty days after the adjournment of the county board of assessors. Sec- tion 40, Tax Revision of 1903. September, Third Tuesday: Assessors must annually make returns to the State Board of Assessors on or before this date of prop- erty of all public service corporations using or occupy- ing the public streets, &c., together with the names and owners and those operating the same. P. L. 1900, p. 502, 3. October 1: Collector must give notice, by advertisements set up in at least four of the most public places in the taxing dis- trict, of the time and place of meeting of the commis- sioners of appeal, and of the days and places where he will receive payment of taxes, and that all delinquents, on December 20. will be proceeded against. Section 42, Tax Revision of 1903. Local tax rate certified by local authorities to State Board of Assessors. P. L. 1905, p. 189, 3. Third Tuesday: Amount of franchise taxes on public service corporations is certified to local assessors on or before this date by State Board of Assessors for assessment and collection. P. L. 1903, p. 225, 6. Borough collectors must make and forward annual state- ment of receipts and disbursements and list of delin- quent taxpayers, and file with borough clerk within at least twelve days before the annual borough election. Borough act. P. L. 1897, p. 285, 17. See also section 41, Tax Revision of 1903. November. First Tuesday after first Monday: Annual elections. P. L. 1905, p. 14. Vote on tax levies. P. L. 1905, p. 16. Fourth Tuesday: Meeting of commissioners of appeal. P. L. 1905, p. 222. The assessor is required to meet with them and explain his assessments, and the township clerk is required to lay before them the assessment list filed with him by the assessor. P. L. 1905, p. 222. Commis- sioners must give at least eight days' notice of this meet- ing. P. L. 1905. p. 222. December Collectors are required to collect taxes on such days in each week of this month as the township committee may by resolution direct. Section 40. Tax Revision of 1903. December 20: Taxes become delinquent after this date. Section 43, Tax Revision of 1903. It is the duty of the collector or deputy to enforce payment of all taxes remaining unpaid, by distress and sale of any of the goods and chattels of the delinquents. Section 43, Tax Revision of 1903. War- rant for sale of real estate does not issue until the follow- ^ing July. P.'L. 1904, p. 186. Unpaid taxes on real property become a first and para- mount lien after this date. Section 49, Tax Revision of 1903. 22: Tax collectors or receivers must pay county tax to county collector out of first moneys received on or before this date. Section 41, Tax Revision of 1903. 31: Life assurance companies must file annual statement of property and debts and liabilities as they exist on this date with assessors of taxing district where principal office is located. Section 18, Tax Revision of 1903. INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) ACADEMIES SEC. PAGE. Exempt from taxation 3* 3 ACCOUNT Of name and real property, to be furnished by every in- habitant on application 8 9 if false or fraudulent, assessor may place highest value on property 8 9 all taxes collected ; collector shall file with clerk on first Tuesday of February following sale 54 54 ACCUMULATED SURPLUS Of fire insurance and trust companies, taxable 18 19 ACTION Collector who neglects to perform service shall forfeit $32 in an action on contract *. 62 60 State treasurer may bring, against delinquent county col- lector 63 60 By collector to recover $2.50, for refusal to give list of dogs 15 16 Tenant may recover taxes paid from owner or landlord by, 46 47 ADMINISTRATOR Personal property under control of, how assessed 11 12 ADVERTISEMENT By collector, of meeting of commissioners of appeal 42 45 time of receiving taxes 42 45 what the, should contain 42 45 Of sale of timber, wood, &c., for unpaid taxes 46 48 By comptrollers in cities, to publish list of delinquents.. . 48 49 Of sale of land for unpaid taxes by collector 51 52 AFFIDAVIT Form of, by assessor, on duplicate 20 21 AMENDMENT To tax revision of 1903 . . 63 8 (113) 114 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) ANIMALS SEC. PAGE. Society for prevention of cruelty to, exempt from taxation, 3 * 3. 4 APPEALS (See, also, Commissioners of Appeal) In cities of first class, shall be filed within three months and acted on in four months 27 29 (See, also, Board of Equalization of Taxes.) APPORTIONMENT Of taxes among separate parcels, by commissioners of appeal 27 29 on subdivisions of lands, procedure 31 33 against taxing districts, may be corrected by Board of Equilization of Taxes 7 39 county and state school taxes, by county board of assessors 21 22 ARMORY Owned by incorporated armory associations, exempt 3 3 3 ARREARS OF TAXES Collector of, may be appointed by governing body by reso- lution 45 47 Digest of laws pertaining to 73 75 ARREST And imprisonment for non-payment of personal taxes. ... 43 46 No arrest for non-payment of taxes on real estate 43 46 ASSESSMENT To be made as of "May 20th in each year 5 6 before third Monday of August 6 7 Of real property, how made 6 7 property held in trust, how made 11 12 personal property, how made 12 13 To be revised between second Tuesday and last day of August 19 20 Of taxing district, may be increased by county board 21 22 Corrected by commissioners of appeal 27 28 Apportionment of, by commissioners of appeal 27 29 Of omitted property, how made 28 29 Erroneously made, how corrected 30 32 Not invalid because of mistake in name of owner, &c 30 32 When not to be set aside on certioran 38 41 Not to be set aside for irregularity, &c 39 42 Apportionment of, procedure 31 ASSESSORS Applies to all officers charged with assessment of taxes. . . 2 2 To value taxable property 5 6 assess property as of May 20th 5 6 INDEX. 115 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) ASSESSORS Continued. SEC. PAGE. To ascertain names of owners of real property, and value same before third Monday in August 6 7 Must determine full and fair value of each parcel of realty, 6 7 To make list of owners description of property 6 7 assess property held in trust to one or more of trustees as such 6 7 How to enter unknown and non-resident owners 6 8 assess property divided by lines of taxing dis- tricts 6 9 To separate land and improvements on order of Board of Equalization of Taxes 7 9 list separately arable land, meadow land and pasture land, on order of Board of Equalization of Taxes. . . 7 9 enter exempt property in separate list, with value. ... 7 9 state ground of exemption of land 7 9 May examine under oath, as to value of property 8 9 If owner refuses to take oath, to assess at highest value. . 8 9 To describe property by lot and block numbers 9 10 note changes of ownership 9 10 Shall before third Monday in August make diligent inquiry of all persons to be assessed 12 13 To set down value of personal estate, deductions, poll and dog tax, &c 12 13 assess personal property at highest value where owner refuses to be .sworn or cannot be found 12 13 Duties of, in deducting debts from value of personalty .... 13 13 May examine person or officer of corporation under oath, touching taxable property of himself or others .... 14 15 compel attendance of such person, as witness, or production of books and papers when order shall be served 14 15 apply to circuit or county court for process of sub- poena 14 15 Form of oath to be administered by 14 15 Shall set down in separate column number of dogs kept. . . 15 16 May strike off duplicate tax on dogs which have been killed before delivery of duplicate to collector 15 16 Shall set up in five places, within ten days, list of owners of dogs 15 16 Entitled to receive $1.50 for list so set up 15 16 May demand from banks lists of shareholders and amount of capital stock and surplus, under oath 17 18 administer oath to bank officers 17 18 To make full and true copy of assessment list, called the duplicate 19 20 attend before governing body of taxing district 19 20 all such meetings and present duplicate 19 20 assist, and to explain his duplicate 19 20 Where there is a board of assessors, original list to be kept in their office. . . 19 20 116 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) ASSESSORS Continued. SEC . PAGE< Of the several taxing districts in each county, to constitute a county board 20 21 Shall attend meeting of county board of 20 21 present their duplicates to county board of 20 21 Affidavit of, annexed to duplicate, form 20 21 When unable to attend meeting of county board, to send duplicate and affidavit 20 21 In default thereof, majority of, at county board, may esti- mate value of property 20 21 County board of, to meet on second Tuesday in September, 20 21 to adjourn from day to clay 20 21 to make careful comparison of duplicates, 21 22 may add to total assessed valuation 21 22 to fix amounts of state school and county tax 21, 23 22, 24 may appoint committee, if vacancy exists in office of assessor 21 22 to fill out table of aggregates 22 23 what such table shall contain 22 23 to be signed by each assessor 22 24 transmitted to county collector in three days 22 24 shall apportion amounts to be raised among the taxing districts 24 25 To levy amount of execution, with interest to December 20th or, 26 What to enter on his duplicate on ascertaining amount of tax to be raised 26 26 Within thirty days after adjournment of county board, to deliver duplicate to collector 26 27 Shall meet with commissioners of appeal 27 28 To so state, when name of owner is not known 30 32 re-assess property on order of Board of Equalization of Taxes Q 38 Board of Equalization of Taxes shall supply, with in- formation 4 37 may review action of, on appeal 5 37 On termination of office, to deliver books to successor 61 59 Failure a misdemeanor 61 59 Omitting, by negligence, to make full and fair valuations, or produce list and duplicate, shall be guilty of misde- meanor 62 59 Allowing deduction for debts, without sworn statement, guilty of misdemeanor 62 59 Governing body may fix salary of 64 60 Salary of, not to be increased or diminished during office . . 64 60 Proceedings to appoint, when office of, is vacant on May 20th 65 61 Failing to assess taxes at time required by law, procedure to appoint new assessor 65 61 Digest of laws pertaining to 75-79 IXDKX. 117 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) ASSOCIATIONS SEC. PAGE. Of exempt, firemen and firemen's relief, when exempt.... 5 7 5 corporations for assurance on lives, how assessed 18 19 ASSURANCE Associations or corporations for, on lives, how assessed ... 18 19 For full amount of property (exclusive of realty in this state) 18 19 Debts and liabilities of, to be deducted 18 19 Statement of property, debts, &c., as of May 20th, to be annually made to assessor 18 19 Basis for stating liabilities on policies 18 19 Value of policies to be according to computation of commissioner of banking and insurance 18 19 Real estate to be separately assessed and valued where located 18 19 No tax on personal property in any other taxing dis- trict 18 19 AUCTION Collector shall sell land at public, for unpaid taxes 52 53 B. BANKS National and state, shares in, how assessed 17 17, 62 To residents, in taking district where they reside. ... 17 17 non-residents, against holder in taxing district where bank is located 17 17 Tax against non-resident shareholders a lien on stock from May 20th 17 17 Stock may be levied on and sold by collector 17 17 Duty of bank to pay tax on demand 17 17 May have lien on stock of non-residents for such pay- ment, or retain amount out of dividends 17 18 Real estate of, assessed to 17 18 Valuation of realty deducted from total valuation of shares of stock 17 18 Officers of, shall give assessors statement under oath of names of stockholders 17 18 BENEFICIARY ASSOCIATIONS Act not to apply to funds of, as defined in act of March llth, 1893 18 20 BLOCK MAPS Assessments in taxing districts that have adopted 9 10 should be by lot and block numbers 9 10 Change of ownership to be noted on 9 10 118 TXDEX (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) BOARD OF EQUALIZATION OF TAXES SEC. PAGE. Shall before April 1st prepare schedules for use of as- sessors and collectors 5 7 May by rule direct separation of lands and improvements. . 7 9 separate list of arable land, meadow and pasture land, swamp land, &c. . . 7 9 To provide blanks for tables 22 24 Certified copy of table of aggregates to be filed with 22 24 To consist of president and four associate members 1 .'54 Terms of members of 1 34 Salaries of members of 1 34 Clerk of, term and salary 1 34 Records and rules of . t 2 35 Manner of taking testimony 2 ">."> Appeal by taxing district or county to procedure 3 35 May examine into valuation of all property, including that of railroads and canals 3 36 add to tax ratables of district or county 3 36 increase or decrease assessments to true value 3 36 Notice of proposed change of assessment, how given 3 36 May investigate methods of assessors and furnish informa- tion 4 37 To report to legislature and submit recommendations, in- cluding rate of tax on railroad and other property 4 37 Complaint of taxpayer procedure 5 37 must be made before April 1st 5 37 Error may be corrected subsequently, with consent of mayor or assessor 5 38 May increase assessment of undervalued property, on its own motion 6 38 direct re-assessment by assessor 6 38 appoint some other person on failure of assessor to make re-assessment 6 38 add omitted property on notice '6 correct errors in assessments on notice 6 38 Taxpayer or district may appeal to, from apportionment of taxes against taxing district 7 31) May correct apportionment conclusion final 7 39 On complaint of board of freeholders or taxing district, may investigate assessment of a county 8 40 To certify the result of investigation to state superin- tendent of public instruction and state comptroller 40 Such determination deemed the true valuation 8 40 Expense of such investigation paid by state 8 40 Any determination to be evidenced by signed judgment ... 9 40 May punish for contempt 9 40 State board of taxation abolished . 10 41 Pending business of, transferred to new board 10 41 Constitutionality of this act not impaired by failure of any section 11 41 Repealer of inconsistent acts 12 41 IXDEX. 119 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) BOARD OF UK VISION OF TAXES SEC. PAGE. In each taxing district, to meet on second Tuesday in August 19 20 To complete revision by last day of August 19 20 BODY Of delinquent may be taken for unpaid taxes, on per- sonalty 43 46 No arrests for taxes on real estate 43 46 BONDS What classes of, exempt 3 1 - BUILDING AND LOAN ASSOCIATIONS Mortgages amendment of tax revision of 1903 concerning certain . . 63 BUILDINGS May be assessed separately from land 7 9 Public, exempts from taxation, to be valued 7 9 Of national guard, exempt 3 3 3 colleges, schools, churches, charities, &c., exempt.... 3* 3 Not exempt when rented 3 4 4 For cemetery uses 3 6 5 BUSINESS Of foreign corporations, to be taxed 16 17 .C. CALENDAR OF TAX EVENTS 109 CANALS Not taxable by this act. 3 s 5 Certain property of. how to be taxed . . 64 List of acts pertaining to taxation of . . 66 CANCELLATION Of taxes erroneously assessed 30 32 certificate of sale on redemption .">" 56 CAPITAL STOCK Statement of, to be furnished by bank 17 18 Fire insurance and trust companies assessed on 18 19 CASH BOOK Payment of taxes to be entered in 40 43 To be provided by collector, at expense of taxing district. 40 43 the property of the taxing district 40 43 open at all seasonable times to public inspection. . . 40 43 120 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) CEMETERIES SEC. PAGE. Exempt from taxation 3 6 5 To be entered in separate list and valued 7 9 CERTIFICATE- TO be evidence of right to exemption of firemen, soldiers and sailors (see Exemptions) 4 5 filed with assessor or collector 4 5 Of custodian of assessment maps to be upon new deeds ... 9 10 When no such certificate appears, county clerk or register to furnish abstract of deed 9 11 CERTIORARI When tax shall not be set aside on 38 41 court may amend and reduce' assessment on 38 4l* Court may adopt rules and proceedings therefor 38 42 Shall not stay the lien on land for unpaid taxes unless court shall so order 49 50 CHARITIES When exempt from taxation 3 * 3 Endowment or fund of, exempt from taxation 3 * 3 CHURCHES Exempt from taxation, to be entered in separate list and valued 7 9 CITIES Governing bodies of, having charge of levying of taxes. may fix time when statements shall be made to assessors, 13 14 Of over 50,000 inhabitants, tax rate limited to $1.70 per $100 valuation 25 26 first class, time within which appeals to commissioners of appeal shall be filed and acted on 27 29 Governing bodies of, to fix time when commissioners of appeal shall meet 27 29 may direct filing of assessment lists and hearings thereon after June 1st 27 29 body of, may authorize payment of taxes by off- setting claims held by taxpayers proviso. . . 40 43 Of first class, comptroller to publish lists of delinquents in daily newspaper cost of publishing 48 49 CLERK (of taxing district) Assessment list to be filed with 19 21 Printed copy of table of aggregates to be filed with, by county collector 22 24 Shall certify to assessor, on or before third Tuesday of August, amount to be raised by taxation 25 25 INDEX* 121 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) CLERK (of taxing district) Continued. SEC. PAGE. To lay before commissioners of appeal assessment list filed with him by assessor 27 28 Record of judgment of commissioners of appeal to be filed with 27 29 Collector to file statement of receipts, disbursements, delin- quents, &c., with 41 44 Collector to file list of delinquents with, on first Tuesday in February (except in cities) 47 49 To record report of tax sales 54 54 COLLATERAL INHERITANCE Digest of laws taxing . . 73 COLLECTION OF TAXES (See, also, Collector and Sale) . . 40-48 43-49 COLLECTOR Includes officers charged with collection of taxes 2 2 Fine of .$2.50 to be recovered by. for refusal of owner to give list of dogs 15 17 May levy upon bank stock 17 17 Execution to be served on 25 26 Assessor to deliver duplicate to. within thirty days after adjournment of county board 26 27 Duty of, to produce duplicate before governing body of taxing district of Board of Equalization of Taxes 26 27 To correct duplicate on transcript from commissioners of appeal 27 29 .mter on duplicate assessment of omitted property notice to owner 28 29 Duties of, in complaints to commissioners of appeal of property omitted or assessed too low 28 29 Duty of. after duplicate is delivered to him 40 43 Shall keep a proper cash book, provided by himself at ex- pense of taxing district 40 43 In townships having a public building, to be at his office on certain days 40 43 To pay state and county taxes to county collector out of first moneys, before December 22d 41 44 Shall report his collections to governing body on first Monday in each month, and pay over amount collected. . 41 44 In townships, shall, before February 10th. file his receipts and disbursements, delinquents. &c.. with clerk 41 44 boroughs, shall file such account with clerk on the Tuesday two weeks before the annual borough elec- tion 41 44 Shall annually, on or before October 1st. give notice of meeting of commissioners of appeal 42 45 122 JXDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) GOLLEOTOR Continued. SEC. PA<;K. Also, days and places he will receive taxes, one of which shall be December 20th, unless it falls on Sunday 42 45 Wkhin sixty days after receipt of duplicate, shall demand payment 42 45 What the notice to taxpayer must contain may be in form of bill 42 45 To receipt tax bill when paid 42 45 After December 20th, forthwith to enforce payment of taxes by distress and sale of goods 43 45 May take body of delinquent for personal taxes 4.3 46 No arrest for default in payment of taxes on real estate. . 43 46 What shall be sufficient warrant for such distress and sale, 43 40 Authority may be conferred on deputy by, upon copy of tax entry 43 46 Shall not be liable for deficiencies without neglect, &c 43 46 When goods have been distrained, shall give public notice of time of sale 44 46 Sale by, of goods and chattels notice fees 44 47 May make further seizures when sufficient is not realized from first sale 45 47 Governing body may appoint some one other than, as col- lector of arrears . 45 47 Of arrears of taxes, his duties, compensation and liabili- ties 45 47 To give collector of arrears certified tax entry against each delinquent, which shall be warrant 45 Duty of, in collecting taxes from tenants 46 47 To sell timber, &c., for taxes on untenanted land notice, 46 48 On first Tuesday in February, except in cities, shall file list of delinquents, with clerk 47 What the list of delinquents shall contain 47 49 To make statement of uncollectible taxes 47 file list of unpaid taxes with county clerk, except in cities having charter provisions 50 50 What such list shall contain 50 50 List to be arranged alphabetically, except where as- sessment is made on block system 50 51 Fees of collector two cents per name 50 51 Supplemental list may be filed Description may be amplified 50 51 Sale of land by, for unpaid taxes notice 51 52 May adjourn such sale for not more than eight weeks in all 51 receive payment any time before sale 51 52 sell land for unpaid taxes at public auction 52 53 Within ten days after sale shall deliver to purchaser a cer- tificate of sale 52 What the certificate shall contain 52 May sell land to taxing district for unpaid taxes 52 53 INDEX. 123 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) COLLECTOR Con t'un4 .~>4 At the same time shall file with clerk a report of sales, &c., 54 54 What such report shall contain 54 54 Fees of, for selling land for unpaid taxes 55 54 When collector receives a salary, fees to go into treasury of taxing district 55 55 On termination of his office, shall deliver to successor all tax duplicates and papers failure a misdeameanor. ... "61 -"i'.t Willfully refusing to perform any service, shall be guilty of misdeameanor 62 59 Shall also forfeit $32, to be recovered in an action on contract 62 60 Governing body of taxing district may fix annual salary of. 64 60 Salary of, shall not be increased or diminished during term of office U 60 To receive no other compensation when salary is fixed exceptions 64 60 Digest of laws pertaining to . . 75-71-) COLLEGES Exempt from taxation 3* 3 COMMISSIONERS OF APPEAL May administer oath, subpoena witnesses and compel pro- duction of papers 14 16 Includes any local board charged with duty of reviewing taxes on appeal 27 -7 Shall meet on fourth Tuesday of November or on date fixed by law of any taxing district 27 27 Eight days' notice of time of meeting must be given how set up and advertised 27 27 May adjourn from day to day '27 28 Assessor shall meet with, and explain his assessment 27 28 Clerk to lay assessment list before 27 28 To examine appeals presented in writing 27 28 Must give judgment within three days 27 28 May apportion tax among separate parcels, &c 27 29 To give transcript of judgment to appellant and to col- lector 27 29 Record of judgment of, to be filed with clerk of taxing district '27 2U Time within which appeals to, shall be filed and acted on in first-class cities 27 29 In cities, governing body may fix time during which they shall sit, and may direct hearing to be held any time after June 1st. . 27 29 124 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) COMMISSIONERS OF APPEAL Continu ed. SEC. PAGE. May correct assessments when property is omitted or assessed at too low a rate 28 29 After having met and adjourned, may be reassembled by governing body to receive complaint of omitted property, 28 31 May subpoena witnesses and papers, and administer oaths, 29 31 Costs in complaints before, by whom paid 29 31 Salary of 29 31 Penalty for neglect or refusal to perform duties, how re- covered ' 29 32 Board of Equalization of Taxes may correct assessments fixed by 5 37 Advertisement by collector of meeting of 42 45 COMMON COUNCIL (See Governing Body). COMPENSATION Same, for listing exempt, as for taxable real property .... 7 9 Of county clerk or register, for abstract of deed 9 11 COMPLAINT Of property omitted or assessed at too low a rate 28 29 (See, also, Board of Equalization of Taxes and Commis- sioners of Appeal.) COMPTROLLER In first-class cities, to publish in April a list of delinquents. 48 49 COMPTROLLER (State) County collector shall send copy of table of aggregates to, 22 24 Shall transmit to county collectors and state board of edu- cation amount of tax apportioned for that year. . 23 24 make such statement on or before February 1st 23 24 apportion the tax among the several counties 23 24 Before first Tuesday in August shall transmit to each county collector the amount necessary for state tax. ... 23 24 Conclusions of Board of Equalization of Taxes to be filed with, in appeals of taxing districts 8 40 CONTEMPT Circuit or county court may punish for 14 15 Board of Equalization of Taxes may punish for 2, 35 9. 40 CONTINGENCIES Amount not exceeding 10 per cent, may be assessed to meet 25 25 COPIES Of duplicate may be taken by Board of Equalization of Taxes . 26 27 INDEX. 125 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) CORPORATIONS SEC. PAGE. Shares of stock of, when exempt 3 5 4 Deductions for debts of, how made 13 14 May be examined touching their taxable property, &c 14 15 Are to be regarded as residents and inhabitants of taxing district where chief office is located 16 17 Personal property of, to be taxed the same as individuals, 16 17 Except as otherwise provided 16 17 Doing business in New Jersey, but not of New Jersey, how taxed 16 17 Shall be taxed in respect to business so done 16 17 for amount of capital stock employed in New Jersey not otherwise taxed. . 16 17 Assessment to be made in taxing district where such business is done .. 16 17 Mortgages owned by, exempt from taxation, the same as those of individuals 16 17 Value of such mortgages to be deducted from capital stock 16 17 Not to affect or reduce franchise tax 16 17 For assurance on lives, how assessed 18 19 (See, also. Assurance.) CORRECTION Of tax list by governing body of taxing district 19 20 Must be completed on or before last day of August. . . 19 20 Shall be entered in both assessment list and duplicate, 19 20 By commissioners of appeal 27 27 Of tax on omitted property 28 29 erroneous assessments, how done 30 32 (See, also. Board of Equalization of Taxes.) COSTS In proceedings before commissioners of appeal 29 31 COUNTY Bonds, securities, &c., of, exempt 3 * 2 Property of, exempt 3 2 2 COUNTY BOARD OF ASSESSORS (See Assessors). COUNTY BOARD OF EQUALIZATION In counties where created, shall perform duties of couuty board of assessors 20 21 COUNTY CLERK- TO present abstract of deed to assessors in certain cases fees 9 11 Notice of order to stay enforcement of lien to be filed with. 49 50 Shall record list of unpaid taxes in separate book for each taxing district, and properly index same 50 51 126 IXDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) COUNTY CLERK Contlmirtl. SKC. PAGE. For such service shall receive five cents per name 50 51 May charge five cents per year per name for searches other fees 50 51 Shall keep record of unpaid taxes open at all times to public inspection .< 50 51 When to mark lien satisfied on tax records 50 51 To enter name, &c., of purchaser at tax sale 56 55 Fees of, for searches 56 55 To cancel record of lien on redemption of land sold for taxes 57 56 Purchaser of land at tax sale to file notice. &c., with, after time for redemption has expired 59 COUNTY COLLECTOR Table of aggregates to be filed with 22 24 Shall have table printed and transmit copies to the state comptroller, the Board of Equalization of Taxes, and the clerk of each taxing district in county 22 24 Comptroller to send statements to, of school and state taxes 23 24 To lay such statements before county board of assessors. . . 23 25 transmit to county board of assessors statement of amount appropriated by board of freeholders 24 25 pay state taxes on or before January 20th 41 44 Failing to pay state or school taxes within certain time, state treasurer may bring suit against 63 60 Action may be maintained by, against any taxing district for taxes due 63 60 COUNTY TAX- TO be fixed by county board of assessors 21 22 Deficiency in, arising from default of officials liability. . . 23 25 Limited to fifty cents on .$100 assessed valuation 24 25 To be paid by collector to county collector on or before December 22d, out of first moneys 41 44 COURT May adopt rules and proceedings on certiorari 38 42 Shall assist assessor with process 14 15 not set aside taxes for irregularity or defect in form, 39 42 Required to amend irregularities, errors or defects 39 42 Assessment amended by, shall remain a first lieu 39 42 Duty of, to make a proper levy 39 43 Is given full authority to make a levy 39 43 CREDITS Taxpayer to render account of, to assessor 12 13 IXDEX. 127 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) CRUELTY TO ANIMALS BBC. PAGE. Society or incorporated company to prevent, exempt from taxation . 3* 4 D. DEBT (See, also, Deduction) Public real property bought in for, not exempt 3 2 2 Mortgage, not subject to taxation 10 11 Amount allowed for, to be set down by assessor 12 13 Deduction of, from value of personalty ; debtor to file claim 13 13 Bona fide, due to creditors residing in New Jersey 13 13 Secured by mortgage on real and personal estate 13 13 DEDUCTION Not to be allowed by assessor for mortgage on real prop- erty which is taxed 10 11 For debts to creditors residing in New Jersey, when al- lowed 13 13 Claim for, to be made in writing under oath : what oath shall contain 13 13 of corporation for, shall be subscribed and sworn to by president or principal officer 13 14 For personal property or securities claimed to be exempt. . 13 14 mortgage on personal property or on both personal and real 13 14 When allowable in more than one taxing district 13 14 Assessor may examine persons and corporation officers touching claim for 14 15 For mortgages owned by corporations, the same as owned by natural persons 16 IT Of value of real estate of banks, from total value of shares IT 18 For debts and liabilities of assurance companies 18 19 Of value of real estate of fire insurance and trust com- panies, from total value of capital stock IS 19 Assessors allowing, without sworn statement, shall be guilty of misdemeanor 62 59 On bank stock, same as on other property . . G'J DEEDS To be shown assessor on application 8 9 Of new owner, to be presented to custodian of, assessment maps, who shall certify thereon 9 10 When county clerk or register shall furnish abstract of fees 9 11 DEFICIENCY In school or state tax, how met 23 25 Collector not liable for. without his fault. . 4.'! 36 128 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) DELINQUENTS SEC. PAGE. Collectors in townships shall file statement of, on or before February 10th 41 44 In boroughs, list of, shall be filed with clerk for the year ending the Tuesday two weeks before annual borough election 41 44 Taxpayers not paying taxes on or before December 20th shall be 42 45 Tax entries against, to be certified by collector to collector of arrears 45 47 Collector to make list of, on first Tuesday in February, except in cities 47 49 What such list shall contain 47 49 List of, to be examined by governing body 47 49 In cities, comptroller shall annually, in April, publish list of ; cost of publishing, how defrayed 48 49 DEMAND By collector for payment of taxes within sixty days after receipt of duplicate 42 45 May be in person or by notice 42 45 What the notice shall contain 42 45 DEPUTY Collector, how appointed 43 46 DESCRIPTION OF REAL ESTATE Must be sufficient to ascertain its location and extent .... 6 7 DIGEST OF LAWS PERTAINING TO TAXATION Miscellaneous corporations . . 73 Collateral inheritance . . 73 Arrears of taxes (Martin act) , applying to cities . . 73 towns only . . 74 towns, townships and boroughs . . . . 74 Arrears of taxes generally . . 75 Concerning assessing and collecting officers in first-class cities . . 75 Second-class cities , . . 75 Third-class cities . . 76 Fourth-class cities . . 77 Cities generally . . 77 Towns . . 78 Townships . . 78 Boroughs . . 79 Miscellaneous provisions . . 79 DISCOUNT For payment of taxes prior to December 20th governing body may fix 40 44 INDKX. 129 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) DISTRESS SEC. PAGE. And sale of goods and chattels of delinquents 43 45 Of goods and chattels for non-payment of tax 44 46 If sufficient amount be not made from first sale, further, may be had 45 47 And sale of timber and woods 46 48 DIVIDENDS Bank may retain tax paid out of r . 17 18 DIVISION Political, less than county, a taxing district 2 2 DOGS Tax on, assessed against owner where he resides 11 12 To be entered in list, in appropriate column 12 13 In townships, above age of six months, tax on, fifty cents, 15 16 Every additional. SI 15 16 Further tax on, when legally ordered 15 16 Assessor to put in separate column, opposite owner's name, number of dogs kept 15 16 may strike from list, before duplicate is delivered to collector 15 16 to set up list of owners of time and place 15 16 entitled to 81. 50 for setting up such list 15 16 Owner to forfeit .$2.50 for refusal to give list of 15 16 DUPLICATE- TO contain list of dogs 15 16 Is a copy of assessment list 19 20 To be revised by governing body of taxing district 19 20 Revision of, to be finished on or before last day of August, 19 20 Corrections to be entered in 19 20 To be returned to assessor 19 20 Assessor shall present, at meeting of county board 20 21 Affidavit of assessor annexed to 20 21 Comparison of, by county board of assessors 20 21 May be added to by county board of assessors 20 21 Certain entries to be made in. by assessors, after tax to be raised is ascertained 26 26 To be delivered to collector, completed and certified, within thirty days after adjournment of county board 26 27 Shall be produced before governing body of taxing district or Board of Equalization of Taxes 26 27 Copies of, may be taken ." 26 27 Corrected by collector on transcript from commissioners of appeal 27 29 Omitted property added to 28 29 Error in. how corrected 30 32 When delivered to collector, taxes are payable 40 43 9 130 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) E. ENDOWMENT SEC. PAGE. Of charities, exempt from taxation 3 * 3 ENFORCEMENT Of taxation, establishment of a board for 1 34 taxes by distress and sale, by collector 43 45 EQUALIZATION Of taxes, establishment of a board for the 1 34 County board of 20 21 (See, also, Board of Equalization of Taxes and County Board of Equalization.) EQUITY Bill in, to foreclose right of exemption 59 57 ERROR Taxes paid in, how returnable 30 32 In name of owner, not to invalidate assessment 30 32 assessment, Board of Equalization of Taxes may cor- rect 5 38 EXAMINATION Of tax list by governing body of taxing district 19 20 Must be completed on or before last day of August 19 20 EXECUTION Against taxing district, copy to be served on collector and assessor 25 26 EXECUTOR Personal property in control of, how assessed 11 12 EXEMPTIONS From poll tax 1 1 Of bonds and other securities of the United States 3 * 2 bonds, securities, improvement certificates, c., issued by the state or any county, taxing district or school district thereof 3 1 2 Personal property out of the state, on which taxes have been paid within twelve months 3 1 2 Public property (of United States, of New Jersey and its counties, taxing districts or school districts) 3 2 2 Does not include real property bought for debts, unless devoted to public uses 3 2 2 Property used by national guard for military purposes... 3 3 3 of an incorporated armory association 3 3 INDEX. 131 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) EXEMPTIONS Continual. SEC. PAGE. Property iis.-d for colleges, schools, academies and semi- naries not conducted for profit 3 * 3 religious purposes, public libraries, asy- lums or schools for feeble-minded per- sons 3* 3 Endowment or fund held exclusively for charitable pur- poses 3* 3 Parsonages not exceeding $5,000 in value 3* 3 Buildings used exclusively for purposes considered charita- ble under the common law 3* 4 Societies to prevent cruelty to animals 3 * 4 Funds of charitable institutions and associations 3 * 4 Rented property not exempt 3* 4 To extend to charities supported partly by fees, &c. proviso 3* 4 Of shares of stock of New Jersey corporations, under cer- tain conditions - 3 5 4 Graveyards, not exceeding ten acres ...... 3 6 5 Cemeteries, and buildings erected thereon for cemetery uses 3 6 5 Property of exempt firemen's associations 3 T 5 firemen's relief associations 3 ~ 5 incorporated volunteer fire companies 3 ~ 5 Offices, and franchises and property of railroads and canals, otherwise taxed by the state 3 s 5 Persons exempt : Firemen, soldiers and sailors and their widows, and national guardsmen, from poll tax and $500 valua- tion (See note 1 on page 6) 4 5 When and where such exemptions can be allowed. 4 6 Only one allowed under this section 4 6 Exemption to extend to cases where right has accrued before and exists on date when taxes are due and payable 4 6 Evidence of right to 4 6 May be in form of list, certified, &c 4 6 When and with whom list shall be filed 4 6 Exempt property to be entered in separate list and valued, 7 9 Assessor to state ground of 7 9 Mortgages not taxable 10 11 which are investments of exempt funds, not tax- able 10 11 Deductions for, to be set down by assessor 12 13 Personal property claimed to be exempt, when allowed .... 13 14 Assessor may examine persons or corporations claiming. . . 14 15 Mortgages owned by corporations, exempt as when owned by natural persons 16 17 Of mortgages on taxable property from taxation . . 62 132 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) F. FARM SEC. PAGE. Lying in more than one taxing district, how assessed 6 9 FEES Of witnesses and constables before commissioners of appeal . . 29 31 Of collector, for selling land for unpaid taxes 55 54 Filing list of unpaid taxes, two cents per name 50 51 Of county clerk, for entering name of purchaser, fifteen cents 50 56 For searches 50, 56 51, 55 For cancelling certificate of sale 50, 57 51, 56 For recording list of unpaid taxes, five cents per name, 50 51 Lien shall include seven cents per name for cost of listing and recording , 50 51 Of clerk of taxing district, for recording report of lands sold for taxes, ten cents for each parcel sold 55 55 treasurer of taxing district, one per cent, of amount of redemption money 58 57 assessor, $1.50 for setting up list of dogs 15 16 collector, for sale of goods and chattels for unpaid taxes 44 47 To publisher of list of delinquents, ten cents per name for each insertion 48 49 FIRE INSURANCE COMPANIES Assessed where office is situate on full amount of capital stock paid in and accumulated surplus 18 19 Real estate of, to be taxed where situate 18 19 Assessment on real estate of, to be deducted from value of capital stock 18 19 No franchise tax shall be imposed upon 18 19 FIREMEN Associations of, when exempt from taxation Active, exempt and volunteer, allowed $500 exemption ... 4 5 (See Note 1, on page 6.) FOREIGN CORPORATIONS- HOW taxed 16 Other than insurance companies, how assessed 16 17 FORMS Of oath administered by assessors 14 15 affidavit by assessor on duplicate 20 Used in assessment and collection of taxes . . 88-107 Table of.. 87 INDEX. 133 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) FRANCHISES SEC. PAGE. Not taxable 3 s 5 Tax not affected or reduced by mortgages owned by cor- porations 16 17 No franchise tax to be imposed on fire insurance or trust companies 18 19 Act for taxation of, in streets, highways, &c . . 67 FRATERNAL ASSOCIATIONS Act not to apply to, as defined in act of March llth, 1893, 18 20 FULL AND FAIR VALUE Of real estate on May 20th 6 7 FUNDS Of charitable institutions and sick benefit associations, exempt 3 * 7 FREEHOLDERS County board of, to determine amount to be raised for taxes not later than last Tuesday in August 24 25 Complaint of, to Board of Equalization of Taxes 8 40 G. GOVERNING BODY Of taxing district, to meet on second Tuesday in August to revise taxes 19 20 To complete revision on last day of August 19 20 cities may fix time for appeals 27 29 May complain of property omitted or assessed too low 28 29 assemble commissioners of appeal after adjournment, 28 31 How to correct error in tax record 30 32 Procedure of, in apportionment of taxes 31 33 GRAVEYARDS Not exceeding ten acres', exempt from taxation 3 6 5 GUARDIAN Personal property under control of, how assessed 11 12 IDIOTS Not subject to poll tax 1 1 IMPRISONMENT For non-payment of personal taxes 43 46 134 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) INHABITANT SEC. PAGE. Poll tax to be assessed against every male exceptions .... 1 1 To render account of name and real property 8 9 Of name and personal property refusal to be sworn, &c 12 13 be assessed for personal, poll and dog tax where he resides on May 20th 11 12 When cannot be found by assessor 12 13 Refusing to give list of dogs to assessor, shall forfeit .$2.50, 15 16 A corporation is an, of taxing district where chief office is located 16 17 INSURANCE On lives, corporations for 18 19 (See, also, Assurance and Fire Insurance.) INSANE PERSONS Not subject to poll tax 1 1 INTEREST On unpaid taxes, at seven per cent., or not exceeding twelve 43 45 At ten per cent, on moneys due the state treasurer, after fifteen days 63 60 INVESTIGATION (See Board of Equalization of Taxes). J. JUDGMENTS Against taxing district, how collected 25 26 Of commissioners of appeal must be rendered within three days 27 28 Record of, of commissioners of appeal, filed with clerk 27 29 Adding to assessment must be rendered within ten days . . 28 30 Of Board of Equalization of Taxes, final and conclusive . . 7 39 JURISDICTION Of state, all property within, subject to taxation 2 1 L. LIBRARIES Public, exempt from taxation 3 * 3 LIEN Of taxes against non-resident holder of bank stock, from May 20th 17 17 Bank has a, on paying tax on shares 17 18 When corrected by court, tax shall remain a first 39 42 IXDKX. 135 (Section references are to tax revision of 1S03 and to Chapter 67 of Laws of 1905.) LIEX Continual . SEC. PAGE. All unpaid taxes ou realty after December 2<>th shall be a first 40 50 No certiorari or other suit shall operate to stay, unless court shall so order 49 50 Shall pass with title to purchaser 49 50 List of unpaid taxes in clerk's office shall be constructive notice of, for two years from first Tuesday in February . . 50 50 Enforcing the, for unpaid taxes against land 51 52 Of certificate of sale, cancelled on redemption 57 56 LIMITATION Of tax rate, not to apply to state tax, state school tax or to pay judgments 25 26 rate in counties 24 25 taxing districts 25 25 may be raised by referendum 25 26 in assessor's duplicate 25 26 LIS PENDENS Order of court staying lien on land for non-payment of taxes ; notice filed as, with clerk or registrar 40 50 LIST Real and personal property to be entered in 2 1 Certificates for exemption may be in form of 4 6 Of owners, and description of real property, to be made by assessors 6 7 Unknown and non-resident owners to be so entered on. ... 6 9 Of personal property, how made 12 13 dogs, to be posted by assessor 15 16 Tax, copy of, made by assessor 19 20 to be examined, corrected and revised 19 20 remain on file with clerk and be open at all times for inspection 19 21 Except where there is a board of assessors. . . 19 21 be laid before commissioners of appeal 27 28 corrections on, by commissioners of appeal 27 28 LODGE Funds of, not taxable 18 20 M. MAPS (See Block Maps). MARTIN ACT And supplements, digest of 73-75 136 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) MEETINGS SEC. PAGE. When governing body of taxing district shall hold 19 20 boards of revision of taxes shall hold 19 20 county board of assessors shall hold 20 21 Of commissioners of appeal 27 27 MEMBERS Of fire departments, when and to what extent exempt ( See, also, Note 1, page 6) 4 5 national guard, exemption of 4 5 MISCELLANEOUS CORPORATIONS Digest of laws taxing 73 MISDEMEANOR Assessor or collector failing to deliver books, &c., guilty of, 61 59 Anyone refusing to be sworn or affirmed shall be guilty of, 62 59 Any person guilty of willful and corrupt false swearing- shall be guilty of perjury 62 59 Assessor who, through gross negligence, omits to make full and fair valuation of property, guilty of 62 59 not preparing and producing his list and dupli- cate, guilty of 62 59 allowing deduction for debt without sworn state- ment, guilty of 62 59 Collector willfully neglecting or refusing to perform any service required by this act, guilty of 62 60 MISNOMERS Not to invalidate tax 30 32 Board of Equalization of Taxes may correct 6 38 MORTGAGE On real property which is taxed, shall not be listed for tax- ation 10 11 No deduction for, from assessed valuation of real estate, shall be made by assessor 10, 12 11, 13 Mortgagor entitled to credit on interest payable on mort- gage for tax 10 11 Except where parties have otherwise agreed. 10 11 Or where mortgage is an investment of funds not sub- ject to taxation 10 11 On personal property, or on both personal and real estate . . 13 14 Owned by corporations, exempt the same as individuals ... 16 17 Deducted from value of capital stock 16 17 Shall not affect or reduce any franchise tax 16 17 Certificate of sale may be recorded as 56 55 On exempt property, not taxable . . 62 Amendment to tax revision of 1903, concerning certain building and loan . . 63 IXDEX. 137 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) N. NAME SEC. PAGE. Of owner, if unknown, shall be so entered 6 8 trustee, guardian, &c., personal property assessed in. .. 11 12 NATIONAL BANKS (See Banks). NATIONAL GUARD Property of, exempt from taxation 3 3 3 Members of, to what extent exempt (See, also, Note 1, on page 6) 4 5 NON-RESIDENTS To be entered as such in tax list 6 7 Personal property of, taxed where found 11 11 Owning bank shares in New Jersey how assessed lien on stock 17 17 NOTICE Of meeting of commissioners of appeal 27 28 To owner of omitted property 28 29 in case of erroneous assessment 30 32 owner, of apportionment of taxes 31 33 By collector to pay taxes 42 45 Shall be written or printed 42 45 May be in form of tax bill 42 45 What it shall contain 42 45^ No proceedings shall be invalid for lack of 42 45 Or tax bill, to be receipted when paid 42 45 Goods distrained, collector shall give public 44 46 What it shall contain 44 46 Of sale of timber and wood for unpaid taxes 46 48 order from court to stay enforcement of lien 49 50 List of unpaid taxes in county clerk's office shall be con- structive, of lien 50 51 Public, of sale of land for unpaid taxes 51 52 Entry of purchaser of land for taxes in county clerk's office is constructive. . . 56 55 O. OATH Assessor may examine under 8, 12 9, 13 Refusal to testify on, highest value may be assessed 8, 12 9, 13 Claim for deduction must be under 13 13 Form of, to be administered by assessor 14 15 May be administered by commissioners of appeal and other reviewing authority 14 16 Officers of banks to make statement under 17 18 life assurance companies to make statement under . 18 19 138 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) OFFICES SEC. PAGE. Not taxable 3 s 8 OFFICERS Miscellaneous provisions in reference to duties of assess- ors and collectors 61, 05 59, 61 Of banks, to give statements to assessors 17 18 Taxing, digest of laws pertaining to . . 75-79 OMITTED PROPERTY- HOW assessed complaint of 28 29 When commissioners of appeal have met and adjourned, governing body may reassemble them for assessment of, 28 31 Board of Equalization of Taxes may assess notice 6 38 OWNER Unknown, of real property, how assessed 6 8 New, to present deed to have change of ownership noted on assessment maps 9 10 Of omitted property, how taxed 28 29 property erroneously assessed procedure 30 32 Right of, to have tax apportioned procedure 31 33 Of land sold for unpaid taxes, right to redeem same pro- cedure .. 57 56 P. PARSONAGES Not exceeding $5,000 in value, exempt from taxation 3 * 4 PAUPERS Not subject to poll tax 1 1 PAYMENT Of taxes twice paid, how corrected 30 32 by mistake on wrong parcel 30 32 due, as soon as duplicate is delivered to collector, 40 43 to be entered on duplicate, and also in proper cash book 40 43 Common council or other governing body may, by ordi- nance, regulate the 40 43 Municipality may, by ordinance, fix discount allowed for, of taxes prior to December 20th 40 44 Collector, within sixty days after receipt of duplicate, to demand 42 45 Tax bill, when receipted, shall be presumptive evidence of, 42 45 When taxes are not paid, interest thereon shall be added at seven per cent 43 45 Distress and sale of goods for, of taxes 43 45 Tenant making, may recover from landlord and owner. ... 46 47 Collector may receive, any time before sale . 51 52 IXDEX. 139 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) PENALTY SEC. PAGE. Of $2.50 for refusing to give list of dogs 1.1 16 PERSONAL PROPERTY Subject to annual tax 2 1 Out of state, on which taxes have been paid within twelve months, exemption of 3 2 Persons assessed for, shall be personally liable for taxes. . 5 6 Tangible, assessed in taxing district where found 11 11 Taxable, of non-residents, assessed where found 11 11 Other than tangible, assessed to each inhabitant where he resides on May 20th 11 12 Under control of trustee, guardian, executor or adminis- trator 11 12 Assessor shall, before third Monday in August, ascertain names of all persons taxable for 12 13 Owners to make statement of, to assessor 12 13 Assessor to set down in proper columns value of, deduc- tions and exemptions 12 13 If owner refuses to be sworn, or cannot be found, to be assessed at highest value 12 13 Debts to be deducted from when and how allowed 13 13 Exempt, no deduction for unless claim is made 13 13 Mortgages on, no deduction for unless claim is made 13 14 Deductions for debts from, when allowable in more than one taxing district 13 14 Of corporations, taxed the same as that of individuals exceptions 16 17 life assurance associations, taxed where principal office is 18 19 fire insurance and trust companies, taxed where princi- pal office is 18 19 When erroneously assessed 30 32 No assessment on, shall be invalid because of mistake in name of owner 30 32 POLICIES Liabilities of life assurance companies on, how ascer- tained 18 19 POLL TAX Of $1 on every male inhabitant above twenty-one years. . . 1 1 Does not apply to paupers, idiots or the insane 1 1 Firemen, soldiers, sailors and national guardsmen exempt from 4 5 Assessed on each inhabitant where he resides 11 12 To be entered in a separate list 12 13 140 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) PRESUMPTIVE EVIDENCE SEC. PAGE. Tax bill, when receipted, shall be, of payment 42 45 Record of report of sales shall be, in all courts 54 54 Certificate of sale, when recorded, shall be, in all courts. . 56 56 When time to redeem land has expired without redemption, certificate of sale, &c., shall be 59 57 PROCESS Of subpoana, may be issued by circuit or county courts .... 14 15 PROPERTY All real and personal, not expressly exempted, is taxable. . 2 1 Except such as is excluded from operation of this act, 2 1 Exempt 3 2 Personal, out of the state, when exempt 2 Taxable, shall be valued by assessor of taxing district. ... 5 6 Shall be assessed to owners thereof as of May 20th in each year 5 6 Real, assessment of 6 7 Personal, assessment of 11 11 Of corporations, how taxed 16 17 insurance and trust companies, how taxed 18 19 PUBLIC Buildings, exempt from taxation, to be valued 7 9 PUBLIC SCHOOLS Tax, how apportioned for 23 24 PUBLIC SERVICE CORPORATIONS Act for taxation of . . 67 R. RAILROADS Property of, not taxable by this act 3 8 Appeal from valuation of property of (See Board of Equalization of Taxes). Second-class property of, how taxed 64 List of acts pertaining to taxation of 66 RATE County, limited to fifty cents on $100 24 25 In cities over 50,000 population, limited to $1.70 per $100, 25 26 other municipalities, limited to $1.50 per $100 25 26 What taxes excluded from limitation of 25 26 May be increased by referendum 25 26 Entered on assessor's duplicate 26 27 Tax imposed by law, to what not applicable 25 25 INDEX. 141 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) REAL PROPERTY SEC. PAGE. Subject to annual taxation 2 1 Exemption of 3 2 Assessment of 6 7 Shall be valued before third Monday in August at full and fair value 6 7 Value of, how determined by assessor 6 7 Description and area of, to be set down by assessor 6 7 Held in trust, to be assessed in name of one of trustees. ... 6 7 When owner of, is unknown, or not known to reside in tax- ing district 6 7 Divided by lines of taxing districts, how assessed 6 7 Board of Equalization of Taxes may by rule direct assessor to determine true value of 7 9 Exempt from taxation, to be valued 7 9 Every inhabitant to render a full and true account of 8 T5 May be assessed at highest value if owner refuses to render such account 8 9 To be described by lot and block numbers 9 10 And personal, mortgages on, no deduction for unless claimed 13 14 Taxable, mortgages on, not listed for taxation 10 11 Xo deduction from value of, on account of mortgage 10 11 Mortgaged, when part of tax may be credited on the in- terest 10 11 Of banks, assessed to banks and deducted from total value of shares 17 18 life assurance companies, to be taxed where located. . . 18 19 fire insurance and trust companies, taxable where located 18 19 Assessment on, to be deducted from value of capital stock of fire insurance and trust companies 18 19 Erroneous assessment of, how corrected 30 32 Xo assessment on, shall be invalid because of mistake in name of owner 30 32 Sale of, for unpaid taxes 51 51 RECEIPT For payment of tax shall contain the separate valuations. . 7 9 On tax bill, shall be presumptive evidence of payment 42 45 RECORD Error on, how corrected 30 32 Board of Equalization of Taxes shall keep, of their pro- ceedings 2 35 Of report of tax sales, to be kept in book called record of tax sales 54 54 Presumptive evidence in all courts of the proceedings thereon 54 54 Of certificate of sale. . 56 55 142 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) REDEMPTION SEC. PAGE. Claim of taxing district for, may be apportioned 31 33 Of land sold for unpaid taxes, when- bought by taxing dis- trict 53 53 Owner, mortgagee or person having an interest may redeem within two years from date of sale 57 56 Procedure on interest fees 57 56 Purchaser to restore land to owner on receiving payment . . 57 56 Certificate of sale to be assigned 57 56 To execute a satisfaction and cancellation 57 56 By payment to treasurer of taxing district when owner is absent from state or refuses to cancel certificate of sale. . 58 56 Purchaser at tax sale, at any time within twenty years, may give notice to redeem procedure 59 When right of, will be barred 59 57 After time for, has expired, purchaser to record notice, &c., with county clerk right to cut timber 59 57 By bill in equity, to foreclose right of procedure 59 Title of purchaser 59 REGISTER OF DEEDS When to furnish abstract of deeds fees 9 11 RELIGIOUS WORSHIP Buildings used for, exempt from taxation 3 * 3 REPEALED LAWS By Chapter 109, Laws of 1905 . . 81 REPORT Board of Equalization of Taxes shall annually, to legisla- ture 4 37 Of sales of land for unpaid taxes what it shall contain. . 54 54 To be recorded in a book called record of tax sales. . . 54 54 Shall be presumptive evidence in all courts 54 54 RESIDENTS Corporations are, of taxing district where chief office is located 16 17 REVISION Of duplicate by governing body of taxing district 19 20 Must be completed before last day of August Of taxes, board charged with, to assess omitted property. . 28 29 To correct assessments twice paid 30 Of taxation, Board of Equalization of Taxes has power of, 1 34 s. SAILORS Who served during any war, allowed $500 exemption (See Note 1, on page 6) 4 IXDKX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) SALE SEC. PAGE. Distress and, of goods and chattels of delinquents 43 45 Of goods and chattels, for non-payment of taxes, to be at public auction notice 44 46 If practicable, no more property to be sold than is suffi- cient to pay tax surplus returned 44 46 there is no purchaser for goods and chattels 44 46 Fees of collector for 44 47 If sufficient is not made from first, further may be had. . . 45 47 Distress and, of timber and wood 46 48 Of land, for unpaid taxes 51 et seq. 51 et seq. Lands sold to taxing district and not redeemed, how as- sessed 53 58 When and how they may be resold / 53 53 Officer making, shall file with clerk report of sales 54 54 Certificate of, may be recorded 56 55 (See, also, Certificate.) Of land for taxes, shall not be set aside for irregularity. . . 60 58 Specific causes for which sale may not be set aside ... 60 58 Conditions on which sale may be sustained or set aside. . . 60 58 (See, also, Redemption.) SCHEDULES Board of Equalization of Taxes to prepare, for assessors and collectors 5 7 SCHOOL DISTRICTS Bonds, securities, &c., of, exempt 3 l 2 Property of, exempt 3 2 2 SCHOOLS Exempt from taxation 3* 3 For feeble-minded persons and children, exempt 3 * 3 Public, tax, how apportioned 23 24 SEARCHES Fees of county clerk for. five cents per name 56 55 SECOND-CLASS PROPERTY Of railroads and canals, how taxed . . 64 SECURITIES What classes of, exempt 2 SEMINARIES Exempt from taxation when not conducted for profit .... 3 * 3 SHARES Of stock of corporations, when exempt 4 banks, how assessed . . 62 144 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) SEC. PAGE. SOCIETY FOR PREVENTION OF CRUELTY TO ANIMALS Property of, exempt 3 * 4 SOLDIERS Who served during any war, allowed $500 exemption ( See Note 1, page 6) 3 * 3 STATE Bonds, securities, &c., of, exempt 3 * 2 Property of, exempt 3 2 2 STATE BOARD OF EDUCATION Comptroller to file statement \vith, of tax to be raised for public schools 23 24 STATEMENT Inhabitant to make to assessor, of name and ratable per- sonalty 12 13 Of taxable property in cities time when they shall be delivered to assessor may be fixed 13 14 names and residences of stockholders, to be furnished by bank 17 18 property, debts and liabilities of life assurance com- panies, to be made to assessor under oath 18 19 amount of tax to be raised for public schools, trans- mitted by comp- troller to county collector 23 24 state purposes, trans- mitted by comp- troller to county collector 23 24 STATE SCHOOL TAX To be apportioned among taxing districts by county boards of assessors 21 22 Amount of 24 How apportioned 23 25 To be paid on or before December 22d, out of first moneys received 41 44 County collector shall pay, on or before January 20th 41 44 STOCK Shares of, of corporations, when exempt from taxation ... 3 5 4 Capital, mortgages owned by corporations deducted from value of 16 17 Shares of, of national and state banks 17 17 Bank, may be levied upon and sold by collector 17 17 Capital, fire insurance and trust companies assessed on. . . 18 19 IXDKX. 145 (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) STOCKHOLDERS SEC. PACK. Of shares in national and state banks, how assessed IT 17 Non-resident, assessed where bank is located lien 17 17 List of, to be furnished by bank ' . . 17 18 SUBPOENAS Assessor may apply for, to compel production of books. &c., 14 15 Chairman of governing body of taxing district may issue, for persons and papers 19 20 Commissioners of appeal may issue, for witnesses and papers 29 31 SUPERINTENDENT OF PUBLIC INSTRUCTION Conclusions of Board of Equalization of Taxes to be filed with, in appeals of counties or taxing districts 8 40 SUPPLEMENTS TO TAX REVISION OF 1903 Chapter 161, Laws of 1905 . . 62 Chapter 234. Laws of 1905 . . 62 SUPPLEMENT TO RAILROAD TAX ACT OF 1884 (Chap- ter 91, Laws of 1905) . . 64 SURPLUS Statement of, to be furnished by bank 17 18 Accumulated, of fire insurance and trust companies, tax- able 18 19 If any, after sale for taxes, returnable to owner 44 46 T. TABLE OF AGGREGATES To be made out by county board of assessors 22 23 What to include 22 23 To be signed by each assessor, filed with county collector and printed 1'J 24 County collector to send certified printed copies of. to state comptroller, Board of Equalization of Taxes and the clerk of each taxing district in the county (See Note 1, page 24) 22 24 Blanks for, furnished by Board of Equalization of Taxes (See Note 1, page 24) 22 24 TAXES ^Yhen due and payable 40 43 Discount for prompt payment of, governing body may fix. . 40 44 Not paid before December 20th interest sale 43 45 Uncollectible, collector to make statement of 47 49 (See, also. Collector and Sale.) 10 146 INDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) TAXES PAID IN ERROR SEC. PAGE. When and how returnable 30 32 taxes have been twice paid, governing body to return excess amount 30 32 TAX EVENTS Calendar of . . 109 TAXING DISTRICT Includes every political division less than a county, which has power to levy taxes 2 1 Bonds, securities, &c., of, exempt 3 a 2 Property of, exempt 3 2 2 valued by assessor of 5 6 Farm or tract of land lying in several, how assessed 6 9 Every inhabitant of, to render account of name and ratable real property to assessor 8 9 Having block maps, duty of assessor of 9 10 Tangible personal property and personalty of non-residents, to be assessed in, where found 11 11 Other personal taxes assessed in, where owner resides. ... 11 12 Owner of personal property in two or more 13 14 Corporations taxed in, where business is usually carried on, 16 17 In which shares of national and state banks are assessed. . 17 17 Stockholders in, statement of, to be furnished by bank 17 18 In what, life assurance associations are taxed 18 19 real and personal estate or fire insurance and trust companies are taxed 18 19 Meetings of governing body of, assessor required to attend, 19 20 Valuation of, may be increased by county board 21 22 Share of, in state school and county tax, how fixed 21 22 Liable to make good to state and county any deficiency aris- ing from default of collecting and disbursing officers 23 25 May raise sum not exceeding 10 per cent, to meet con- tingencies 25 25 Judgment and execution against, how collected 25 26 Complaints of, to Board of Equalization of Taxes 3, 7, 8 35, 39. 40 May purchase land for unpaid taxes 52 53 Lands purchased by, for taxes, and not redeemed, how assessed 53 53 No further sale for taxes while held by, unless by reso- lution procedure 53 53 County collector may bring action against, for taxes due. . 63 60 TAX RATE (See Rate). TENANTS Goods and chattels of, shall be liable for payment of taxes, 46 47 On paying- taxes may recover same from landlord or owner, 46 48 INDEX. 14? (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) TIMBER SEC. PAGE. May be sold for taxes on untenanted land purchaser may carry away 46 48 Cutting of, by purchaser of land at tax sale, not to consti- tute waste after time to redeem has expired 59 57 TOWNSHIP COMMITTEE (See Governing Body). TRUE VALUE All property subject to taxation at, 2 1 TRUST Property held in, shall be assessed in name of one of trustees 6 7 Personal property held in. how assessed 11 12 TRUST COMPANIES Assessed where office is situate, on full amount of capital stock paid in and accumulated surplus 18 19 Real estate of, taxed where situate IS 19 Assessment on real estate of, to be deducted from value of capital stock 18 19 No franchise tax shall be imposed upon 18 19 TRUSTEE Personal property held by. assessed separately from indi- vidual assessment 6 7 in control of, how assessed 11 12 U. UNITED STATES Bonds and other securities of, exempt 3 l 2 Property of. exempt 3 2 2 UNPAID TAXES List of, filed by collector with clerk of taxing district 47 49 With county clerk, what to contain 50 50 Sale for 49-60 50 et seq. V. VACANCY- IB office of assessor, how filled 21 23 VALUE All property to be taxed at true 2 1 Of real property, when and how ascertained 6 7 land and improvements thereon, when separated 7 9 exempt real property, assessor to ascertain 7 9 Highest, where information is withheld or falsified 8, 12 9, 13 148 IKDEX. (Section references are to tax revision of 1903 and to Chapter 67 of Laws of 1905.) VALUE Continued. SEC. PAGE. No deduction from, of real estate, on account of mortgage, 10 Of life assurance policies, how ascertained 18 County board of assessors to fix, when duplicate of a tax- ing district is missing 20 Net, of all real and personal property, to be entered on duplicate 26 VETERANS Of United States army or navy in any war, exempt from poll tax and $500 valuation (See Note 1, page G) 4 W. WARRANT For distress and sale, or arrest and imprisonment, for non- payment of taxes '. 43 What shall be a sufficient, to collector of arrears 45 WIDOWS Of veterans, exempt on $500 valuation (See Note 1, page 6) 4 WITNESS Assessor may subpoana 14 Chairman of governing body of taxing district may sub- posna 19 Commissioners of appeal may subpoena fees and penalties, 29 Board of Equalization of Taxes shall have power to compel the attendance of . . . 2 11 19 22 26 46 47 15 20 31 35 RETURN LOAN PERIOD 1 2 ; 3 4 5 < b ALL BOOKS MAY BE RECALLED AFTER 7 DAYS DUE AS STAMPED BELOW INTERUBRARYLOAI , . UNIV. Of- CALIF., BEI * UNIVERSITY OF CALIFORNIA, BERKELEY FORM NO. DDO, 15m, 2/84 BERKELEY, CA 94720 YC 35615