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f 



I THE GIFT OF ■ 



II 
.N5-7 



- ~-H 



t 

SECOND ANNUAL REPORT 



OF THE 



Board of 

Ec^UALIZATION OF TaXES 



OF 



NEW JERSEY 



For the Year ending October 31 



1906 



TRENTON, N. J. 
The John L. Murphy Publishing Co., Printers. 

1907. 



MEMBERS 



OF THE 



Board of EguALiZATioN of Taxes 



^ 






OF NEW JERSEY. 



CARL LENTZ, Pbesident, 



) 

/j^ NEWARK. 



EDWARD AMBLER ARMSTRONG, 

CAMDEN. 



CHARLES C. BLACK, 

JERSEY CITY. 



'T^ HENRY J. IRICK, 

VINCENTOWN. 



THEODORE SIMONSOX, 

NEWTON. 



FREDERICK R, LEHLBACH, Clerk, 

TRENTON. 

(3) 



174914 



REPORT. 



'' ' State of New Jersey, 

Office of the 
BoABD OF Equalization of Taxes of New Jersey, 

Trenton, October 31, 1906. 

To the Legislature of the State of Nem Jersey: 

In compliance with the provisions of the lawj the Board of 
Equalization of Taxes of New Jersey submits herewith its second 
annual report. 

meetings of the board. 

Pursuant to the provisions of the fourth section of the act creat- 
ing the Board of Equalization of Taxes of New Jersey, the board 
resolved to visit various counties in the State, asking the assessors 
of all the taxing districts to meet with it for the purpose of an 
interchange of views, the ascertainment of the methods of assess- 
ment and the suggestion of any needed changes in the law, &c. 
The officers of the various municipalities were also invited to 
attend. The Board has accordingly visited the counties of Cam- 
den, Gloucester, Atlantic, Burlington, Ocean, Monmouth, Mer- 
cer, Middlesex, Union, Essex and Hudson, eleven in all, leaving 
ten counties yet to be visited. The eleven counties embrace, by 
a considerable extent, the largest amount of taxable property. 
Summing up our experiences generally, it is fair to say that a 
large portion of Hie property of lOie State is assessed away below 
its true .vaiua As a rule, in the purely agricultural districts, 
farms are assessed nearly, if not quite, at true value, and this is 
true also of the stock and the farming implements. 

(6) 



€ BOARD OF EQUALIZATION OF TAXES. 

With the exception of bank stock, in the main, by the admis- 
sion of practically all the assessors, very little personal property 
is assessed outside of household furniture and the like. There is 
practically no assessment of intangible personal property. 

The real estate, with the exception of the agricultural commu- 
nities, by the admission of the assessors, is assessed as low as forty 
per centum in some districts, and by varying percentages up to 
seventy in the largest cities. The Board in each instance issued 
positive instructions that the law providing for the assessment of 
property at true value must be obeyed in every detail, and ex- 
acted from each assessor a promise to do so. 

A study of the table showing the increase in the ratables, printed 
elsewhere in this report, demonstrates that these conferences were 
of great value in making effective the provisions of the law, and 
in bringing about the resultant equality and fairness which is the 
law's aim and end. It may not be amiss to say right here that a 
proper appreciation of their duties, and more zeal in the perform- 
ance of it by the municipal authorities, would greatly lessen the 
4iuty of this Board, onerous and impleasant at best, of reviewing 
vahiations and in some instances ordering reassessments. With 
the increase in the ratables, due to the assessment of property at 
true value, should come a corresjwnding decrease in the tax rate, 
leaving the amount of tax i>ayable the same as before, except in 
instances where favoring discrimination has hitherto been en- 
jovod. Where tax bills have generally increased it is due to an 
in(*rea?5ed budget for local expenditures. This Board has no power 
to imi;rcss economy upon municipal governments. 

The Board disposed of about two hundred general appeals from 
tax a^stv-snients in the course of the year. It also gave much time 
and consideration to the railroad appeals from the assessment of 
second-class railroad pro])erty under the Duffield act, of which 
ii})]:'eals there were three hundred and fifty-two. This question is 
treated at length in another part of this report. 



BOARD OF EQUALIZATIOX OF TAXES. 7 

The following is a list of the Board's meetings during the year : 



TTrenton Mercer 

Hoboken .Hudson 

Trenton Mercer 



It 



(( 



Bradley Beach Monmouth 

Trenton Mercer 



tt 
it 



n 

tt 
tt 
tt 



CJamden Camden 

Woodbury Gloucester 

Atlantic City Atlantic 

Trenton Mercer 

Mount Holly Burlington 

Toms River .^Ocean 

Freehold Monmouth 

Trenton Mercer 

New Brunswick .... Middlesex 

Elizabeth Union 

Trenton Mercer . 

Newark Essex 

Jersey City Hudson 

Trenton Mercer 

South Orange Essex 

Trenton Mercer 

Vincentown Burlington 

Trenton Mercer 

Newark Essex 



tt 



tt 



Trenton Mercer 



*t 
tt 
tt 

4t 
■tt 
tt 
it 



tt 
tt 
(< 
(( 
(( 
(( 



Atlantic City Atlantic 

Bridgeton .-, . .Cumberland 

Burlington . , Burlington 

Trenton . . . > Mercer 

Toms Riyer Ocean 

New Brunswick ..... Middlesex 
Phillipsburg ....... .Warren 

Trenton Mercer 

Hackensack Bergen 



(( 

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• ■• . 



. November 


8, 
14, 


1905 


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, 1905 


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tt 


28 


, 1905 


December 


5 


, 1905 


tt 


12 


, 1905 


tt 


15 


, 1905^ 


tt 


19 


, 1905 


tt 


26 


, 1905 


January 


2 


, 1906 


tt 


9 


, 1906 


tt 


16 


, 1906 


tt 


17 


, 1906 


tt 


18 


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1 " 


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, 190(> 


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26 


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, 1906 


February 


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, 190() 


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tt 


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March 


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tt 


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, 1906 


tt 


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April 


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8 



BOARD OF EQUALIZATION OF TAXES. 



Newark Essex 

Jersey City Hudson 

Trenton Mercer 

Elizabeth Union 

Trenton Mercer 

Elizabeth Union 

Trenton Mercer 

i( « 

i( « 

Jersey City Hudson 

Trenton Mercer 

Camden ^ . Camden 

Egg Harbor City . . . .Atlantic 

Belmar Monmonth 

Trenton , Mercer 

*t «• 

(« (« 

(( (t 

it it 

tt *i 

** « 

New Brunswick Middlesex 

Trenton Mercer . 

<« « 

(« <( 

*i «< 

It it 

(I i« 

Morristown Morris 

Trenton Mercer 

Morristown Morris 

Trenton Mercer 

« *t 

Jersey City , • Hudson 

Trenton Mercer 

«• « 

Paterson Passaic 



County May 



May 


10, 


. 1906 


« 


11, 


1906 


« 


15. 


1906 


(« 


16. 


1906 


tt 


22. 


1906 


tt 


28, 


1906 


tt 


29, 


1906 


June 


5, 


1906 


<« 


12, 


, 1906 


tt 


18, 


1906 


tt 


19, 


1906 


it 


20, 


1906 


tt 


21, 


1906 


it 


25, 


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tt 


26, 


1906 


July 


10, 


1906 


<« 


17, 


1906 


« 


24, 


1906 


tt 


31, 


1906 


August 


7, 


1906 


tt 


9, 


1906 


tt 


14, 


1906. 


tt 


14, 


1906 


tt 


21. 


1906 


tt 


28. 


1906 


September 


4. 


1906 


« 


11, 


1906 


tt 


18, 


1906 


it 


21, 


1906 


tt 


25, 


1906 


October 


1, 


1906 


(( 


2, 


1906 


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9, 


1906 


tt 


16, 


1906 


tt 


19, 


1906 


tt 


23, 


1906 


tt 


30, 


1906 


tt 


31, 


1906 



BOARD OF EQUALIZATION OF TAXES. 



<> 



INCREASE OF BATABLES. 



We give herewith a table showing the increase in each county 
of the total ratables ovet those of last year and the increase in the 
entire State. 

Essex County leads in the amount of the increase with $149,- 
216,991, followed by Hudson County with $67,969,897 ; Passaic 
County with $52,201,083, and Union County with $60,998,728. 
Viewing the ratables from the standpoint of the percentage of in- 
crease over the previous year, however. Union County leads with 
the remarkable increase of 92.2 per cent., Cape May County fol- 
lowing with 77.3 per cent., Passaic County with 66.8 and Essex 
County with 55.9. No county shows any decrease in ratables, and 
the total increase in the State comes to almost a half billion dol- 
lars, or 3 6.1. over last year. 

Valuation of Valuation of 
County. 1905. 1906. Increase. 

Atlantic $57,051,796 f 60,338,214 ^,286,41S 

Bergen 51,692,679 60.630,123 8,937,444 

Burlington 24,404,915 28,901,358 4,496,445 

Camden 50,114,972 62,063,859 11,948,887 

Cape May 11,356,700 20,139,561 8,782,861 

Cumberland 18,528,000 20.413,835 1,885,835 

E5ssex 266,539,637 415,755.628 149,215.991 

Gloucester 16,430,582 18,629,132 2,198,550 

Hudson 240,738,648 298,698,545 57,959,897 

Hunterdon 18,522,277 19,505,987 983,710 

Mercer 55,944,600 ^ 79,343,336 23,398,736 

Middlesex 38,548,290 ' 46,557,485 8,009,195 

Monmouth 58,692,845 76,531.015 17,838,170 

Morris 32,100,362 38,707,999 6,607,637 

Ocean 10,794,344 13,730,759 2,936,415 

Passaic 79,325,284 131,526.367 52.201,083 

Salem 14,727,155 15,102,227 375,072 

Somerset 20,343,499 22,547,093 2,203,594 

Sussex 12,525,111 13,54Q,147 1,015,036 

Union 55,260,709 106,259,437 50,998,728 

Warren 20,040,556 21,287,966 1,247,410 

Total $1 ,153,682,961 $1,570,210,073 $416,527,112 



10 BOAKD OF EQUALIZATION OF TAXES. 



TAX CHANGES OF 1906. 

Xiimerous, and in some instances, important changes were made 
in the tax laws of the State by the Legislature of 1906. Amoilg 
those of particular interest is Chapter 9, which provides that where 
an appeal is taken to this Board from an assessment, such portion 
of the tax as is not in dispute may be paid pending the determi- 
nation of the appeal, by agreement between the taxpayer and the 
collector. In case such an agreement cannot be arrived at^ this 
Board may, by order, direct what sum be so paid. Heretofore, 
by paying the tax the property owner lost his right to appeal, and 
consequently large sums of money which the taxing districts 
needed were unnecessarily tied up. This was particularly so in 
the appeals of railroad companies from the assessment of second- 
<?lass railroad property throughout the State for the year 1905. 



THE RAILROAD EQUAL TAX ACTS. 

Chapter 82 prescribes that the main stem and franchise of rail- 
roads shall be assessed bv the State Board of Assessors as here^ 
tofore, but instead of applying to the valuations a tax rate of 
one-half of one per centum, as the former law provided, the 
Board of Assessors shall ascertain the average rate of taxation 
of all the property throughout the State, and shall apply that 
rate to such assessments. This average tax rate is obtained 
as follows : The assessor of every taxing district in the State 
<?ertifies to the State Board of Assessors the value of all prop- 
erty, real and personal, except main stem property, in his 
taxing district, and also the tax rate. From- these are computed 
the taxes of every taxing district. The sum of all the values of 
property in all the taxing districts constitutes the total of taxable 
property within the State, and the sum of the taxes of all the 
districts constitutes the total taxes throughout the State. Dividing 
the latter by the former the average tax rate of the State is ascer- 
tained. 

Chapter 122 redefines the ^^main stem'' of a railroad and strips 
therefrom the passenger stations and terminals hitherto belonging 



BOAKD OF EQUALIZATION OF TAXES. 11 

to it. It now includes the roadbed, not exceeding one hundred feet, 
with rails, sleepers and such structures as semaphores erected 
thereon and used in connection therewith. The property formerly 
belonging to the main stem^ and by this act excluded, is now em- 
braced in second-class railroad property. 

Chapter 280 provides that second-class railroad property, which 
is all real estate, used for railroad purposes and not included in 
the main stem, shall be assessed and taxed in each taxing district 
in the same manner and at the same rate as other property located 
in the same taxing district is assessed and taxed. 

Chapter 146 provides for the disbursement of the main stem 
franchise taxes collected in accordance with chapter 82 above re- 
ferred to. The one-half of one per centum formerly paid by this 
class of property for the use of the State is preserved to State 
uses. The difference between the amount of this one and one-half 
per centum and the total amount raised by the average tax rate 
provided for, shall be apportioned among the various counties of 
the State, and by the county superintendents of education appor- 
tioned among the respective school districts at the same time and 
in the same manner as other moneys devoted to school purposes are 
apportioned. 

MAXIMUM TAX KATE ACT. 

The Maximum Tax Rate law, the so-called Hillery act of 1905, 
has been materially modified by chapter 116. The original act 
provided that the county tax rate should not exceed the sum of 
fifty cents per hundred dollars of assessed valuation, and that in 
cities having a population over fifty thousand the rate for county, 
school district and local pur|70ses should not exceed one dollar and 
seventy cents, and in municipalities of under fifty thousand in- 
habitants, one dollar and fifty cents. By referendum vote, how- 
ever, the people at the general election, before the fixing of the 
tax rate, might establish a higher rate. The new law provides 
for the same limitation upon the county rate, and that the 
eventual limit of the tax rate in all taxing districts shall be one 
dollar and seventy-five cents; that where the tax rate did not 
exceed two dollars for the vear 1905, the rate for 1906 shall not 
exceed that of 1905, and the reduction thereafter shall be at the 



12 BOARD OF EQUALIZATION^ OF TAXES. 

rate of not less than five cents per year until the one dollar and 
seventy-five cents limit is reached ; where it exceeded two dollars 
the reduction shall be at the rate of not less than ten cents per 
year until the two-dollar rate is reached, and thereafter the re- 
duction shall be at the five-cent rate. The referendum feature of 
the old law is abrogated. 

Ghapter 147 provides that lands belonging to counties, or to 
taxing districts other than the one wherein they lie, shall not be 
exempt as hitherto, but shall be subject to taxation. The build- 
ings and other improvements thereon continue tx) be exempt. 

Chapters 227 and 228 make more definite the Collateral Inher- 
itance law, both as to the estates liable and the time and manner 
of payment. 

Chapter 29,0 increases the franchise tax payable by street rail- 
road corporations. The gross receipts shall be reported by the 
corporations in a sworn statement^ and a franchise tax levied 
thereon as follows: For the year 1906, two and one-half per 
centum; for 1907, three per centum; for 1908, three and one^ 
half per centum; for 1909, four per centum; for 1910, four and 
one-half per centum; for 1911, and annually thereafter, five per 
centum. The proceeds of this tax are apportioned among the 
taxing districts within which the corporation operates, in propor- 
tion to the value of the propeirty of the corporation located upon 
the public streets and highways. Where money is payable by a 
street railroad corporation to a taxing district, pursuant to any 
contract or ordinance, such money is payable notwithstanding this 
act, and such payment shall be taken on account of or in lieu of 
the tax, as the amount may be. 

Chapter 120 create® the county boards of taxation and defines 
their powers. This subject is fully treated elsewhere in this 
report. 

This Board has compiled a pamphlet containing the full text of 
all the laws aifecting taxation passed during the session of 1906, 
together with a revised calendar of tax events, which will be fur- 
nished on application. This pamphlet is supplementary to the 
Compilation of the Tax Laws of New Jersey, issued by this Board 
in 1905. 



BOARD OF EQUALIZATION OF TAXES. 13 , 



COUNTY BOARDS OF TAXATION. 

Appended to the regular report of this Board for last year was 
an individual suggestion by Mr. Armstrong, wherein he set forth 
that obedience by the local assessors to the direction to assess prop- 
erty at its full value was practically unattainable under the exist- 
ing system of assessment. He therefore recommended the select 
tion in each county of a board of assessors, whose duty it would 
be to assess all property locally assessable throughout the county. 
In this manner assessments would be delocalized, personal motives 
and motives of expediency eliminated, and the complaints against ^ 
each other of taxing districts sharing in the common burden of 
State school and county tax would be obviated. 

The Legislature did not adopt this suggestion in its entirety, 
but the underlying principle is found in the act establishing the 
County Boards of Taxation, being Chapter 120 of the laws of 1906. 
This act creates in each county of the State a board for the equali- 
zation, revision, review and enforcement of taxes, composed of 
three members appointed by the Governor. Not more than two 
of the members may be of the same political party, thus insuring 
minority representation, and thereby preventing action by the 
board from political motives. 

The powers of these boards may be classified in a general way 
under three heads — supervisory, corrective and enforcing. The 
rights and duties of the boards under these heads are clearly de- 
fined in the statute, and their application during the few months 
that the law has been in force justifies in the critical observer the 
belief that the work of these County Boards will be of powerful 
influence in rehabilitating the* taxing system of New Jersey along 
lines of efficiency, practicability and equality. 



a. SUPEEVISOBY POWERS. 



The County Boards have power to make rules, regulations and 
orders, subject to the approval of the State Board, and to issue 
such directions as may be necessary to carry into effect the pro- 
visions of the tax laws. Although the State Board has exercised 
the function of prescribing rules for the guidance of assessors, it 



14 BOARD OF EQUALIZATION OF TAXES. 

is pianife&t that a constant supervision of the manner of perform- 
ing their dutiee by the assessors of over four hundred and fifty 
taxing districts is a physical impossibility. But the County 
Boards, promulgating such rules and directions under authority 
of the State Board, can keep in close touch with the work of the 
assessors in their respective counties, and can see that the direc- 
tions issued are complied with. 

For example, the State Board issued an order directing that, 
with the exception of farm lands, land and the improvements: 
thereon should be valued separately, and that the value of the 
land and the value of the improvements should be placed in 
separate columns in the assessment list and duplicate. The 
greater accuracy and uniformity of valuations obtainable by the 
employment of this method is obvious, and most of the assessors 
in the State complied Avith the direction. In a number of in- 
stances, however, assessors, through negligence, indolence or even 
obstinacy, continued in the old-fashioned, haphazard manner, and 
the State Board was imable to discover and correct all such in- 
stances. NoAv, however, the books of the assessors in each instance 
come directly under the eyes of the County Boards, and this direc- 
tion has in consequence been much more extensively obeyed. 

When the assessors have completed the listing the valuing of 
all property within their jurisdiction, they bring their tax lists 
arid duplicates to the County Boards on the first Tuesday in August 
for revision and correction, and attend at such other times and 
places as the board may direct. This is a supervisory power of 
great importance, and in some of the counties has been of un- 
questioned practical benefit. Instances may be cited where prop- 
erties of peculiar character have been grossly mis-assessed because 
no data as to the real value were available to the local assessor, 
and no opportunity for comparison with similar property was 
ailorded within the limits of the taxing district. Large manu- 
facturing plants, employing machinery applicable only to the 
specific purpose of the manufacture engaged in, are an example 
of this class, and in certain counties the Coimty Boards made pei^ 
sonal inspection of the larger plants in different taxing districts 
of tjieir counties. These visits disclosed gross discrepancies be- 
tween the work of the various assessors, not only in the applica- 
tion of standards of value, but also in the methods by which such 



BOARD OF EQUALIZATION OF TAXES. . 15 

> 

values were arrived at. Without such an inspection and equaliza- 
tion of all properties in a class, injustice would have been inevita- 
ble to some taxing districts sharing with others in the common 
burden of county and School tax, and the experience and oppor- 
tunity of comparison thus afforded enabled the County Boards to 
fix more accurately the true value of all, than the individual 
assessors, acting independently, had been able to do. The same 
experience, with equally gratifying results along linee of fairness, 
equality and accuracy, has been repeated in the local assessment 
of second-class railroad property in every county where the County 
Board has been able to give careful attention to this branch of its 
work. Another striking instance of the value of the supervisory 
powei* was found in one county, where shares of stock in the same 
bank, held by inhabitants of different taxing districts, were as- 
sessed at different valuations. Without the opportunity for equali- 
zation, afforded in this instance by the County Board's personal 
supervison of the assessments in each taxing district, any pretense 
of equal taxation would have been a mockery. 

Another power of a supervisory nature appears to have been 
vested in the County Boards by the provision placing the compu- 
tation of tax rates under their direction. As the tax rate, how- 
ever, depends upon the amount of money to be raised from the 
ratables, that is, upon the county and municipal budgets, and as 
the Coimty Boards of Taxation have no control whatever over the 
fixing of the budgets, it will be seen that this power is apparent 
rather than real, and is strictly limited to seeing that the mathe- 
matical calculations are correctly made. It would be unfortunate 
should there obtain in any quarter the impression that the County 
Boards are responsible for the tax rates, when in fact they have 
no effectual control over it. Responsibility should not be placed 
where a corresponding power is not granted. 

This supervision, however, makes it impossible to fix a rate in 
any taxing district in excess of what is needed to raise the amount 
of the budget from the ratables returned, a practice which en- 
courages wastefulness in public expenditure and laxity in the col- 
lection of the taxes levied. It also renders impossible a practice, 
criminal in law, of which this board has discovered instances in 
the past, of presenting an alleged total of ratables for the appor- 
tionment of county taxes, and of using a greater, the true total, 
in st^*iking the local tax rate. 



\ 



16 BOARD OF EQUALIZATION OF TAXES. 



b. COEBECTIVE POWEBS. 

The act gives to the County Boards the appellate jurisdiction 
formerly exercised by the Oommissioners of Appeal of the various 
taxing districts, and also the same powers to hear and determine 
appeals within their respective counties, that this Board exercises 
throughout the State. The Oommissioners of Appeal were, as a 
rule, elected in the same manner as the assessor of the district, 
subject to the same influences and imbued with the same preju- 
dices. In theory, at least, this delocalization of the reviewing 
power is sound, and while a complete review of its practical effect 
is at this writing impossible, such results as have come under 
observation point to a substantial advance toward justice in tax 
iissessments. In the exercise, locally, of the appellate funotidns 
hitherto vested solely in the State Board, the County Boards have 
relieved this Board of a considerable amount of minor detail work, 
thus expediting the determination of such appeals and permitting 
this Board to devote more attention to the consideration of issues 
of vital importance to the State, arising from recent changes in 
both law and policy, and of which mention is made elsewhere in 
this report 

An appeal to the State Board from any action of the County 
Boards is provided, so that no right to relief hitherto vested in any 
taxpayer or taxing district is abrogated. 



C, ENFORCING POWERS. 



The act gives the County Boards of Taxation the power to com- 
pel the attendance of witnesses and the production of books and 
papers before them, and to examine witnesses under oath. When a 
Yv^illful failure to obey any such order occurs, the Court of Com- 
mon Pleas, upon a certification of the facts, shall cite the offending 
person before it, and if it finds that the refusal to obey, such order 
was willful and without justification, shall punish him as for 
a contempt of court. Without this power the County Board could 
not act as an appellate body. 



• BOARD OF EQUALIZATION OF TAXES. IT 

By far the most importaiit power under this head is that gov- 
erning the removal of law-breaking assessors. Hitherto, only the 
method provided generally for the removal from office of elective 
officers who committed crimes, which was practically never in- 
voked, was applicable to assessors who willfully failed to perform 
their duties. Rules and regulations, orders and directions, judg- 
ments and decrees are of no real avail if behind them there exists 
no effective sanction, compelling obedience on the part of those 
to whom they are directed. Wherefore it was enacted that in 
case any assessor or person charged with reviewing assessments 
shall willfully or intentionally fail, neglect or refuse to comply 
with the constitution and laws of this State relating to the assess- 
ment and collection of taxes, the County Board of Taxation shall 
make complaint, and the Board of Equalization of Taxes of New 
Jersey' is given power, after notice and hearing, to dismiss such 
assessor. In order to safeguard any ill-considered or frivolous 
action under this power, the State Board has prescribed for the 
County J3oards the manner of procedure thereunder. A complaint 
for the removal of an assessor must contain the charge or charges 
of violation of the law, each charge must be supported by speci- 
fications showing the v.ri^ alleged to be in violation of the law^ 
and the complaint, charges and specifications must be verified by 
affidavit. Tliese must first be served on the assessor, and proof 
of such service must accompany the papers before they can be 
filed with the State Board. Then, upon due notice, a hearing is 
held at which the accused assessor may be represented by counsel 
should he so desire. Thus is this power maintained with its force 
and effectiven^s unimpaired, yet so hedged about as to preclude 
its perversion into a means of chicanery or persecution. 

These Boards have been in existence but a few short months^ 
Their power to correct glaring faults in the manner of assessing^ 
taxes is undoubted. The beginnings of their labors give promise 
of success, and seem to justify the confidence of those responsible 
for their creation, that the County Boards will be a permanent,, 
weighty factor in bringing about and maintaining equal taxation^ 
and producing a condition where all taxpayers are treated exactly 
alike, without prejudice or favoritism. 

2 



18 BOARD OF EQUALIZATION OF TAXES. 



THE KAILKOAD APPEALS UNDER THE DUFFIELD ACT. 

A very important matter for the Board's determination arose 
out of the appeals of the various railroad companies from the 
amount of taxes levied under the provisions of chapter 91 of the 
laws of 1905, commonly known as the Duffield act. Second-class 
railroad property, i. e.^-sill real estate used for railroad purposes, 
exclusive of "main stem" property, had hitherto been assessed by 
the State Board of Assessors, and a uniform rate of $1.50 per one 
hundred dollars of valuation applied thereto. This rate was below 
the average of the tax rates applied to other real property in the 
various taxing districts of the State. The Ihiffield act provided 
that the assessment of second-class railroad property should be 
made as heretofore by the State Board of Assessors, but that the 
local authorities should certify the tax rates of the several taxing 
districts to the State Board, which should thereupon apply such 
local rates to the second-class properties of the various railroads 
in the respective taxing districts, and certify to the Comptroller 
for collection the amount of tax due from each railroad in each 
of the taxing districts. The proceeds were to be paid over to the 
several taxing districts wherein the properties were located. 

After such assessment was made and the amount of taxes in 
each district fixed, the different railroad companies filed with this 
Board petitions of appeal from the taxes levied in the respective 
taxing districts wherein their second-class railroad properties were 
located. There were in all 352 such appeals. The allegations in 
these petitions were that "the said assessment is in excess of the 
.true value of said properties, and is also in excess of the assess^ 
ments levied against properties of like character and similarly 
situated in the same locality and taxing district, and is not valued 
and assessed in the same relative proportion as the valuations and 
assessments made upon other properties assessed in and by said 
taxing district and the assessors thereof, and is assessed largely 
in excess of the valuations placed upon the real property of other 
owners in said taxing district contributing to the common burden 
of taxation." The prayer for relief asked "that the said assess- 
ment * * * be reduced to the true value of the said prop- 
erties * * * • and also that the property of all other owners 



BOARD OF EQUALIZATION OF TAXES. 19 

in said taxing district contributing to the common burden of taxa- 
tion, for the purpose of equalizing values between the same and 
the property of your petitioner, be raised to the true value theireof , 
and that the tax levied upon the said property of your petitioner 
be reduced accordingly." 

The appeals lodged from the assessments of the various taxing 
districts in Essex County were first listed for hearing, and the 
case of the Central Railroad Company of New Jersey v. City of 
Newark was taken up at a session at Newark on February 28, 
1906. Attorney-General McCarter and Assistant Attorney-Gren- 
eral Duffield appeared on behalf of the State Board of Assessors, 
City Attorney MacLear for Newark and George Holmes for the 
Central Railroad Company. Inasmudi as the issues in the ap- 
peals of all the railroads were subikantially the same, William H. 
Corbin, for the Erie and Lehigh Valley railroads ; Albert O. Wall, 
for the Pennsylvania railroad, and William D.* Edwards, for the 
Delaware, Lackawanna and Western, were also permitted to par- 
ticipate in the conduct of the case. Elvidence was adduced by the 
railroad in support of the contention that its second-class prop^ 
erty was assessed at true value. An offer was made to prove that 
property was locally assessed in Newark at a percentage, instead 
of at its true value, as required by law. In this state of facts, the 
railroads contended, their taxes should be lowered in order that 
their property might bear the burden of taxation proportionately 
with the property locally assessed. At thjis point the Attorney- 
General mo\^ed that, assuming that the evidence introduced and 
offered was uncontroverted in eveiy particular, the case be dis- 
missed, as the Board wq,s without power to reduce an assessment 
below true value under any pretext. The point was exhaustively 
argued by Assistant Attorney-General DuflSeld and all the rail- 
road counsel, the hearing .being continued on the following day. 
The railroads also supplemented their contention that the Board 
could directly reduce their assessments from true value to the pro- 
portion thereof at which looal property was assessed, with the 
argument that the same result might be brought about by other 
means. It was suggested that the Board might enter a judgment 
fixing the tax payable by the railroad at a lump sum, without 
regard to either assessment or rate. The plan most persistently 
urged was that the Board should increase the total of the local 



50 BOARD OF EQUALTZATIOX OF TAXES. 

ratables to what it would be, were the individual properties as- 
sessed at true value, instead of a percentage thereof. This new 
total was to be divided into the total amount of money to be raised, 
and the resultant rate applied to the railroad assessment, and 
judgment entered for the revised amount of tax. The increase 
of the local assessment was to be simply hypothetical, merely for 
the purpose of this equalization, and the actual assessments and 
the taxes levied against the various local properties were to remain 
undisturbed. Counsel for the railroad in his argument specifi- 
cally stated that an actual reassessment of all the local properties 
was impracticable, and that the railroads did not ask for such a 
procedure. An insi^ection of the prayer for relief in the petition,, 
quoted above, sustains the attitude, in this particular, of the rail- 
road representatives, in asmuclr as.it asks that the property of all 
other owners be raised only "for the purpose of equalizing values 
between the same and the property of your petitioner, and that the 
tax levied upon said property of your petitioner be reduced ac- 
cordingly." Upon this prayer, argument and the facts assumed, 
the Board entered the following finding : 

"The Board is of the opinion that it has no jurisdiction. All 
the cases will stand adjourned, and the Board will communicate its 
findings to the Legislature." 

In order that this finding might be reviewed on certiorari by the 
Supreme Court, the assumed facts were stipulated by the Central 
Railroad Com];>any and the State Board of Assessors, through the 
Attomey-General, and judgment entered thereon, dismissing the 
appeal on the ground that "the Board has no power or duty to 
reduce the assessment or taxes of complainant, or otherwise to 
make an equalization of assessments or taxes between the prop- 
erty of the complainant and the other property in said taxing 
district." The city of Newark was not a party to the stipulation 
and took no part in the discussion leading thereto, but reserved the 
right to be represented and produce testimony should the case be 
reopened. 

The Supreme Court, in its decision recently handed down, fully 
sustained the action of the Board. The opinion by Chief Justice 
Gummere states that the Board may not reduce assessments below 
true value, and, inferentially, may not reduce taxes to an amount 
below what is based on an assessment at true value; that the 



^ 



BOAED OF EQUALIZATIOX OF TAXES. 21 

remedy was a reassessment of the undervalued properties, but that 
the Board, in the circumstances, and inasmuch as Newark did not 
join in the stipulation, properly refused to order such reassess- 
ment. That this Board had the power in a proper case to order a 
reassessment was n^ver for a moment in doubt, and indeed the 
Board based upon that power its finding in another case, heard at 
about the same time. City of -Elizabeth v. Central Railroad Com- 
pany of New Jersey', where it decided that a judgment for re- 
assessment might be entered. 

Respectfully submitted, 

CARL LENTZ, President, 
E. A. ARMSTRONG, 
CHAS. C. BLACK, 
HENRY J. IRICK, 
THEODORE SIMONSON, 
Board of Equalization of Taxes of New Jersey. 
Attest : 

FREDERICK R. LEHLBACH, 

Clerk. 



APPENDIX. 



1. Petition of Appeal from Individual Asse^ments. 

2. Petition of Appeal of Taxing District or County. 

3. Ordinary Form of Judgment. 

4. Rules of the Board of Equalization of Taxes Regulating 

Practice on Appeal. 

5. Rules of the Board of Equalization of Taxes for County 

Boards of Taxation. 

6. Rules of the Board of Equalization of Taxes for the Guid- 

ance of Assessors. 

7. Directory of County Boards of Taxation. 

8. List of Assessors and Collectors in New Jersey. 

9. Abstract of the Ratables, Exemptions, Tax Rates, &c., in 

each Taxing District of the State. 



(23) • 



Petition of Appeal From Individual 

Assessments. 



In the matter of the application of 

for the reduction of the tax assessment 

for the year on property situate in the 

of , county of 

and State of ISTew Jersey. 



^ Petition. 



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^ 



That said property has been assessed for the purpose of taxa- 
tion for the year at a valuation of 

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 : 

Bated 

(Signed) 

* 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 collector's books. 

(26) 



26 BOARD OF EQUALIZATION OF TAXES. 



State of New Jersey, 

f^ > 88. 

County of 



I 



, the above-named petitioner, being duly sworn 

according to law, on his oath says that he has read the above peti- 
tion and knows the contents thereof, and that the statements eet 
forth and contained therein are true. 

Sworn and subscribed before^ 

me, this day of > 

!.190 j 



State of New Jersey, 

^ ^ > 88. 

County of 



} 



, being duly sworn according to law, on his oath 

saith that he served a copy of the above petition and affidavit 

on. (attorney or clerk) of (name of 

taxing district), personally this day of 190 . 

Sworn and subscribed before^ 

me, this day of > 

190 j 



Petition of Appeal of Taxing District or 

County. 



In the matter of the appeal of (title 

of taxing, di&trict or county) from an inequality 

of valuation by reason of which I ^ . . 

(respondent taxing di&triot or county) avoids for 

the year , 

its fair share of (County, State .school) tax. 

To the Board of Equalization of Ta^es 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 per- 
sonal property therein has been so assessed at a valuation of 
dollars ; that said assessment includes all the tax- 
able real aiid personal property therein, and is at the true valua- 
tion of the property "*, that the amount of State school tax appor- 
tioned 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 (respond- 
ent), in the county of , should contribute to sai^ 

State school and county tax equally with your petitioner, in pro- 
portion to the amount of its taxable real and personal property, 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 

thej^ein )ias 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 

(27) 



2S BOAED OF EQUALIZATION OF TAXES. 

dollars, and that the amount of county tax so apportioned is 
dollars. 

Your petitioner further shows that the said assessment of the 

real and personal property in. (respondent) is at lees 

than true value, and is relatively less than the assessment of the 
real and personal property of your petitioner; that taxable prop- 
erty, real and personal, witiin (respondent), 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, whereof your petitioner prays that to the 

assessment of (respondent) for the year , 

be added such sum or amount as shall seem equitable, 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) 



Ordinary Form of Judgment. 



State of New Jersey, 

BoAED OF Equalization of Taxes. 

In the matter of appeal of from the ^ 

assessment of property in county > Judgment. 

of for the year J 

An appeal in writing having been filed with the Board of 
Equalization 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 y 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 complain- 
ant , and for the , and after consid- 
ering the same, 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 assess- 
ment of 

And it .is Further Ordered, That this order be certified to 
the collector of . . . ., county of 



President 



Board of Equalization of Taxes. 
Attest : 

Clerh. 

(29) 



\ 



Rules of the Board of Equalization of 

Taxes of New Jersey. 



REGULATING THE PRACTICE ON APPEAL. 

1. The Board of Equalization of Taxes of New Jersey shall 
meet on the first Tuesday in April of each year, at the State 
House, in the city of Trenton, at the hour of 11:15 o'clock in 
the forenoon, and thereafter at such times to which adjouni'ments 
are had or as may be fixed by order of the Board. All meetings 
shall be on Tuesdays, at the hour of 11 :15 o'clock in ihe forenoon, 
at the State House, in the city of Trenton, unless the Board shall 
by order fix and determine from time to time other times and 
places in the State for such meetings. 

2. The Clerk of the Board shall keep full minutes and records 
of the proceedings of the Board. 

3. A seal shall be procured, which shall be circular in shape, 
and around the outside margin thereof shall be the words "Board 
of Equalization of Taxes of New Jersey," and in the center thereof 
a copy of the coat of arms of the Sta.te of New Jersey, which seal 
shall be the seal of the Board and shall be used upon all certificates 
or processes issued by the Board. 

4. Parties may appear before the Board in person, or by at- 
torney or agent. 

5. All mtters before the Board shall be decided by vote, and 
three votes shall be required for the decision of any matter. The 
determination of the Board upon any matter shall be evidenced by 
a judgment, which must be signed by at least thrge members .of 
the Board and filed with the Clerk. 

6. Any complaint made under and by virtue of the third section 
of the act creating this Board shall be by petition shortly and 
definitely setting forth the cause of complaint, and such notice 
thereof shall be given as the Board may determine, and unless 

• (31) 



32 BOAED OF EQUALIZATION OF TAXES. 

complainant shall have served a copy of said petition on the per- 
sons or bodies affected thereby before filing the siame with the 
Board, said complainant shall, with such notice, serve a copy of 
the petition. 

7. All complaints, whether of individuals or corporations, as to 
assessment of property for taxes, shall be by written petition of 
appeal to be filed with the Clerk of this Board on or before the first 
day of April following the assessment complained of ; which peti- 
tion shall shortly and definitely set forth the assessment com- 
plained of, the ground of complaint and the relief desired, and 
must be verified by the oath of the complainant. 

8. The respondent shall have at least ten days' notice of the time 
and place of the hearing of petition, unless the Board shall in any 
case otherwise order, which notice shall be in the form of a citation 
issued by the Clerk under the seal of the Board and served^ by com- 
plainant, and proof of such service filed with the Clerk of the 
Board on or before the date fixed for such hearing. 

9. Process of subpcena for the attendance of witnesses before 
the Board, under the seal of the Board signed by the Clerk, shall be 
issued by him when requested by either complainants or respond- 
ents. Such subpoen'as shall, be served in the same manner as are 
subpcenas to testify in the courts of law of this Stkte, and witnesses 
shall be entitled to the same fees. Service of a notice attached to 
a subpoena in writing, addressed to any person named therein, re- 
quiring the production of any books, papers or documents to be 
designated therein, in the custody or under the control of such per- 
son at the time and place named in such subpoena, shall be equiva- 
lent to a subpcena duces tecum. 

10. Five days' notice shall be given of any motion to be made 
before the Board concerning which a party in opposition to the 
applicant is entitled to be heard, for any Tuesday when the Board 
is sitting in Trenton. 

11. Petitions shall be heard in the order of time in which the 
same are filed w^ith the Clerk, excepting that those of the State, 
counties, municipalities or taxing districts shall have preference 
over petitions of property owners. . 

12. At the hearing upon petition, complainant shall first pro- 
duce such proof as desired to sustain the petition, to be followed 
by proofs on the part of the respondent, which the complainant 
may rebut if desired. 



BOARD OF EQUALIZATION^ OF TAXES. 33 

13. Any petition of appeal, made under the seven;th section of 
the act creating this Board, shall be filed with the Clerk thereof 
within sixty days after the time of the committing of the griev- 
ance complained of, and the petitioner shall apply to the Board for 
an order as to the giving of notice and the taking of proceedings 
thereon. 

14. The Board may from time to time refer any petition or any 
matter pending before it to one or more of its members for the 
purpose of taking testimony and to report thereon to the Board for 
its action. At least five days' notice- shall be given of the begin- 
ning of the taking of testimony in any such matter, but after the 
same is once commenced it may be continued from time to time, 
in the discretion of the member or members taking the same. 

15. All complaints of property owners, made under and by 
virtue of the fifth section of the act creating this Board, to correct 
errors, mistakes or omissions in the assessment, which corrections 
are consented to by the mayor or assessor of the municipality 
affected, shall be by petition, verified by the oath of the complain- 
ant, showing the facts constituting such error, mistake or omission. 

16. These rules may be changed, altered, amended, repealed or 
annulled by the Board at any time. 

17. Whenever an appeal shall be taken to this Board concerning 
any matter upon which a County Board of Taxation has formally 
acted, the petition of appeal shall recite that fact, and a service of 
the petition shall be made upon the County Board, through its 
president or secretary, and proof of such service endorsed on the 
petition of appeal, in the same manner as service and proof thereof 
are made upon the respondent taxing district. 

18. Whenever an appeal is taken from the general assessment 
of property within a taxing district for the purpose of a readjust- 
ment of the apportionment of the State school and county taxes, 
a copy of the petition and notice of such action must be served 
upon every taxing district within the county. 

3 



\ 



Rules for County Boards of Taxation. 



AS TO B^LES^ ORDERS AND DIEECTIO]SrS. 

All rules, orders and directions adopted by a County Board of 
Taxation shall forthwith be submitted to the Board of Equaliza- 
tion of Taxes of New Jersey, which may make any amendments, 
alterations or additions thereto. Such rules, orders and dire<^ 
tions, so revised by the Board of Equalization of Taxes of ISlew 
Jersey, shall be the rules, orders and directions of said County 
Board of Taxation, and shall not be repealed, amended or sus- 
pended in any case by said County Board of Taxation without the 
permission of the Board of Equalization of Taxes of New Jersey. 



AS TO THE REVISION OF THE ASSESSMENT LIST AND DUPLICATE. 

All increases or decreases in the assessed value of any property, 
or additions of any omitted property to any assessment list or 
duplicate, under section four of the act creating the County Boards 
of Taxation, may be made without notice to the owners of the 
property affected, before the delivery of the duplicate to the col- 
lector of the taxing district wherein such property is situate. AH 
increases, decreases or additions made after the delivery of the 
duplicate to the collector, or after the first day of October, if the 
duplicate shall not have been delivered by that time, shall be made 
only on notice in writing to the assessor of the taxing district and 
to the owner of the property affected. Said notice shall designate 
a time and place at which persons interested in the proposed action 
may be heard, and shall ];)e mailed to the post-office address of 
such assessor and owner, or served personally on them, at least 
five days before such hearing. 

(35) 



36 BOARD OF EQUALIZATION OF TAXES. 



AS TO HEARING PETITIONS OF APPEAL. 

The determination of a County Board of Taxation upon any 
matter shall be evidenced by a judgment, which must be signed 
by at least two members of the board and attested by the secretary. 

Each County Board of Taxation shall, before the first Tuesday 
in August, submit to the Board of Equalization of Taxes of 'New 
Jersey a proposed set of rules of procedure for the hearing and 
disposition of appeals. Such rules shall follow, as far as prac- 
ticable, the rules of procedure adopted by the Board of Equaliza- 
tion of Taxes of New Jersey, due regard being had for the peculiar 
conditions in and the needs of the county in which said rules axe 
to be applied. 

AS TO COMPLAINTS AGAINST ASSESSORS. 

All complaints against assessors or persons charged with review- 
ing assessments under section eleven of the act creating the County 
Boards of Taxation shall be made in writing, signed by at least 
two members of the board and attested by the clerk. Such com- 
plaint shall set forth the charge or charges against the assessor, 
and shall have annexed thereto specifications of the acts relied 
upon to sustain such charges. A copy of the complaint and speci- 
fications shall be served upon said assessor, and proof of such 
service shall be endorsed upon the original complaint before filing 
with the Board of Equalization of Taxes of ^JsTew Jersey. 



RECOMMENDATIONS FOR RULES GOVERNING PRACTICE ON APPEAJv. 

1. The board shall hold regular meetings at least once a month, 
which shall be at the county seat. 

2. All meetings of the board shall be held in its office at 

, unless engaged in hearing appeals in the 
taxing districts of the county. 

3. Parties may appear before the board in person or by attorney 
or agent. 



BOARD OF EQUALIZATION OF TAXES. 37 

4. All complaints shall be by petition setting forth the cause 
of complaint, and such notice shall be given as the board may 
determine. The complainant shall have at least three days' notice 
of the time and place of hearing of petition, unless the board shall 
otherwise order. 

5. The board may from time to time refer any petition on any 
matter pending before it to one or more of its members for the 
purpose of taking testimony and to report thereon to the board 
for its action. 

6. The board shall keep record and minutes of all its meetings 
and of all hearings held by it. 



Rules of the Board of Equalization of 

Taxes of New Jersey for the 

Guidance of Assessors. 



1. It is hereby ordered by the Board of Equalization of Taxes 
of New Jersey, under and by virtue of the act entitled ^^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," approved March twenty-ninth, a. d. nineteen hun- 
dred and five (P. L. 1905, chapter 67), that hereafter, in all 
assessments of real estate in the taxing districts of this State, the 
assessor or other taxing officer whose duty it is by law to make such 
assessments, shall determine the true value of each parcel, lot or 
tract of real estate assessed in such taxing district, without the 
buildings and improvements, and shall note the same, and shall 
determine and note separately the true value of every house and 
other building or structure on each parcel, lot or tract of real 
estate, and the whole shall be added and carried out as the value of 
such parcel, lot or tract. It is hereby further ordered that this 
order shall apply to all property except farm property. 

2. Whenever a deduction for debt is claimed from the valuation 
of personal property on account of a hona fide debt due and owing 
by a person in a taxing district, and the person or corporation to 
whom the indebtedness^ is due resides in another taxing district 
than the one in which the deduction is claimed, it shall be the duty 
of the assessor allowing the deduction forthwith to notify the 
assessor in the other taxing district of the name and address of the 
creditor, and direct him to make an assessment for such debt. 

3. It shall also be the duty of the assessor of each taxing district 
in which a bank is located, the shares of which are held by owners 
in any other taxing districts, to notify the assessors of those other 
taxing districts where si;ch owners reside that such bank shares are 



taxable in such taxing districts^. 



(39) 



County Boards of Taxation. 



ATLANTIC COUNTY BOARD OF TAXATION. 



Dr. John R. Fleming, President. 
William S. Bolte. 
Eli as S. Reed. 

Secretary, Franklin E. Smith, Atlantic City. 



BEKGEN COUNTY BOAED OF TAXATION. 

Peter G. Zabriskie, President. 
James H. Coe. 
Henry D. Winton. 

Secretary, Van Vorst Wells, Court House, Hackensack. 



BURLINGTON COUNTY BOARD OF TAXATION. 

Joseph C. Kingdon, President. 
George N. Wimer. 
Thomas C. Shreve. 

Secretary, Joseph Kaighn, Court House, Mount Holly. 



CAMDEN COUNTY BOARD OF TAXATION. 

Irving Buckle, President. 
Willard T. Gibbs. 
Joseph E. Nowrey. 

Secretary, James Macaulay, Court House, Camden. 

(41) 



42 BOARD OF EQUALIZATION OF TAXES. 



CAPE MAY COUNTY BOARD OF TAXATION. 

Eugene C Cole, President. 
Stillwell H. Townsend. 
James T. Hoffman. 

Secretary, Jonathan Hand, Cape May Court House. 



CUMBERLAND COUNTY BOARD OF TAXATION. 

Alexander R. Fithian, President. 
Winfield S. Bonham. 
Thomas Whittaker. 

Secretary, H. M. Dolbey, Court. House, Bridgeton. 



ESSEX COUNTY BOARD OF TAXATION. 

Lathrop Anderson, President. 
Henry Dickson. 
Lawrence T. Fell. 

Secretary, James A. Mungle, Court House, Newark. 



GLOUCESTER COUNTY BOARD OF TAXATION. 

John Redfield, President. 
Wilson T. Jones. 
Andrew J. Nichol. 
Secretary, W. Harrison Livermore, Court House, Woodbury. 



HUDSON COUNTY BOARD OF TAXATION. 

James Allardice, President. 
James E. Connolly. 
Joseph J. Giusto. 

Secretary, Alex. McLean, Court House, Jersey City. 



BOARD OF EQUALIZATION OF TAXES. 43 



HUNTERDON COUNTY BOARD OF TAXATION. 

Charles N. Reading, President. 
Henrv M. Voorhees. 
John C. Haynes. 

Secretary, Alex. B. Allen, Court House, Flemington. 



MERCER COUNTY BOARD OF TAXATION. 

Samuel T. Atchley, President. 
W. Holt Apgar. 
Richard P. Wilson. 

Secretary, McAlpine Phillips, Court House, Trenton. 



MIDDLESEX COUNTY BOARD OF TAXATION. 

' Greorge J. Haney, President. 
Frank Samsel. 
William Schlesinger. 

Secretary, William A. Speincer, Court House, New Brunswick. 



MONMOUTH COUNTY BOARD OF TAXATION. 

William T. Hoffman, President. 
John S. Applegate, Jr. 
William K. Devereux. 

Secretary, Charles L. Stout, Court House, Freehold, 



MORRIS COUNTY BOARD OF TAXATION. 

Edward J. Cahill, President. 
Edward A. Quayle. 
Charles A. Baker. 

Secretary, John M. Mills, Court House, Morristown. 



44 BOAKD OF EQUALIZATION' OF TAXES. 



OCEAN COUNTY BOARD OF TAXATION. 

A. O. S. Havens, President. 
J. Horace Sprague. 
Joshua Hilliard. 

Secretary, Harry T. Hagaman, Court House, Toms River. 



PASSAIC COUNTY BOARD OF TAXATION. 



George Wurts, President. 
Benjamin F. Roegiers. 
Charlee E. Denholm. 

Secretary, W. H. Young, Court House, Paterson. 



SALEM COUNTY BOARD OF TAXATION. 

D. Harris Smith, President. 
John C. Ward. 
Charles Mecum. 

Secretary, Samuel C. Allen, Court House, Salem. 



SOMERSET COUNTY BOARD OF TAXATION. 

P. V. D. Van Doren, President. 
N^ewton B. Smalley. 
Stewart A. Kenney. 

Secretary, T. G. Win^or, Court House, Somerville. 



SUSSEX COUNTY BOARD OF TAXATION. 

Henry C. Hunt, President. 
Peter J. Dolan. 
Andrew J. Van Blarcom. 

Secretary, O. E. Armstrong, Court House, Newton. 



BOARD OF EQUALIZATIOX OF TAXES. 45 



UNION COUNTY BOARD OF TAXATION. 



C. C. Pollard, President. 
Frederic H. Andre^vs. 
Mulford M. Scudder. , 

Secretary, W. E. Townseoid, Court House, Elizabeth. 



WAEREN COUNTY BOARD OF TAXATION. 

Jacob S. Stewart, President. 
Joseph E. Fulper. 
William J. Barker. 

Secretary, H. M. Trimble, Phillipsburg. 



List of Assessors and Collectors in New Jersey. 



Assessors and Collectors in Atlantic County. 

County Collector, Levi Albertson, Atlantic City. 

TaxiDg District. Assessor— P. O. Address. Collector— P. O. Address. 

City of Absecon — 

First Ward John L. Clark, Al)secon ) 

Second Ward Reuben L. Babcock, Absecon .| Daniel Walters, Absecon. 

Atlantic City- 
First District D. R. Barrett, Atlantic City 

Second District . . .J. S. Leeds, Atlantic City IwiiHnm Tnwrv Tr Afior,*i« .n* 

Third District ....H. R. Cloud, Atlantic City |^^i"iam Lowry, Jr., Atlantic City. 

Brigantine City — 

First Ward David Holdzkom, Brigantine ) 

Second Ward Thomas Burke, Brigantine j^* ^'- Willetts, Brigantine. 

Buena Vista Alfred Pennock, Vineland, R. F. D.. D. Corsiglia, Vineland. 

V.gg Harbor City H. G. Regensburg, Egg Harbor City. . Chas. Kroekel, Egg Harbor City. 

Egg Harbor Geo. S. Winner, Scullville G. Jeffries, Scullville. 

Galloway Joseph Nehr, Cologne L. R. Smith, Oceanville. 

Hamilton Harry Jenkins, Mays Landing C. W. Abbott, Mays Landing. 

EI H. Strickland, Hammonton >| 

H. J. Montford, Hammonton I A. B. Davis, Hammonton. 

George Berry, Hammonton J 

Linwood Borough . . . R. J. Somers, Linwood A. S. Scull, Lin wood. 

T^ * T> V rW. D. Jackson, 3217 North 15th i„ . 

Longport Borough . { ^^^ PMiadelphia, Pa j^^'^"" ^' Steelman, Longport. 

Mulllca W. W. Phillips, Elwood J. A. Abbott, Nesco. 

Northfleld City — 

First Ward C. W. Justice, Northfleld > _ „, , , , ^ 

Second Ward Charles Sheppard, Northfleld T'" ^' ^'°®^*^' Northfleld. 

Pleasantvllle Boro. . . Japhet Price, Pleasantville Wm. Z. Adams, Pleasantvllle. 

Port Republic City — 

First Ward William G(iuld, Port Republic > ^.., . „ ^ ., 

Second Ward Mark H. Adams, Port Republic | Gilbert H. Cavllear, Port Republic. 

Somers Point Boro.— 

First Ward J. M. Campbell, Somers Point >,,. x^„ 

Second Ward John McGarrlgel, Somers Point j''^^^ ^' ^^««*^' S^°^«^« ^«*°t. 

South Atlantic Clty..W. H. Whltaker, S. Atlantic City... A. Gertzen, Jr., S. Atlantic City. 

Ventnor City FranJr M. Martin, Ventnor George B. Morgan, Ventnor. 

Weymouth F. R. McKeague G. T. Dukes, Tuckahoe. 

(47) 



Town of Hammon 
ton 



48 BOARD OF EQUALIZATION OF TAXES. 



Assessors and Collectors in Bergen County. 

County Collector, Obrin S. Trai.l, Hillsdale. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

(Townships.) 

Franklin Daniel P. Snyder, Midland Park.... A. Lozier, Campgaw. 

Harrington Bmil Kober, Northvale D. S. Firenzi, Northvale. 

Hillsdale John W. Kinmonth, Hillsdale N. Haring, Hillsdale. 

„ , , f John Ackerman, liamsey, R. F. D., > , _. . . _ . 

Hohokus IN 1 V James Stuart, Annandale. 

Lodi Julius Plies, Wood Ridge Wm. C. Roth, Wood Ridge. 

Midland John D. Bogert, Rldgewood E. M. Pell, Ridgewood. 

New Barbadoes Wm. P. Ellery, Hackensack E. C. Humphreys, Hackensack. 

Orvil Charles Pf itzner, Waldwick J. W. Quackenbush, Waldwick. 

Overpeck S. A. Wilcox, Kldgefield Park G. J. Smith, Ridgefleld Park. 

Palisades William Ely, New Bridge Joseph Arnold, New Milford. 

Ridgewood Frank M. Stevens, Rldgewood F. W. Gardner, Hohokus. 

Saddle River Isaac A. Hopper, Falrlawn G. Demarest, Ridgewood, R. F. D. 

Klvervale C. H. DeVoe, Westwood A. C. Holdrum, Westwood. 

Teaneck Peter I. Ackerman, Hackensack J. H. Ackerman, Englewood. 

Union Tnos. E. Buckley, Ljmdhurst Elbert M. Smith, Klngsland. 

Washington L. Blauvelt, Westwood T. Atherton, Hillsdale. 

City of Englewood — 

First Ward G. L. Miller, Englewood 

Second Ward Edson B. Gorham, Englewood 

Third Ward Daniel G. Bogert, Englewood 

Fourth Ward Jas. J. Coakley. Englewood 



James F. Hallahan, Englewood. 



(Boroughs.) 

Allendale John Yeomans, Allendale J. H. Ackerman, Allendale. 

Alpine Edward Koehler, Alpine J. D. Gerke, Alpine. 

Bogota A. B. Bogert, Bogota V. J. Ludwig, Bogota. 

Bergenfield Louis Bourlier, Bergenfleld Harry Bogert, Bergenfield. 

Carlstadt Philip Sheridan, Carlstadt J. UUman, Carlstadt. 

Cliffside Park John S. McAuley, Cliffside Park G. W. Laird, Cliffslde Park. 

CressklU John W. Flecke, Cressklll Garrett Ferden, Cresskill. 

Closter Herman F. Ahrens, Closter J. A. EJckerson, Closter. 

Demarest M. H. Coleman, Demarest Frank Achilles, Demarest. 

Delford C. H. Storms, Oradell Francis H. Waite, River Edge. 

Dumont John H. Anderson, Cressklll Geo. F. Barkley, Dumont. 

East Rutherford Wm. E. Novo, East Rutherford E. A. Jeanneret, Rutherford. 

Etna Jay W. Watklns, Etna J. Ackerman, Etna. 

Englewood Cliffs . . . .John G. Ropes, CoytesvlUe B. Westervelt, Fort Lee. 

Edgewater J. F. Greenwood, Hudson Heights... Chas. Van Gilder, Edgewater. 

Fairview Geo. E. Dods, Fairview J. S. Bagley, Fairview. 

Fort Lee John H. Mannix, Fort Lee Chas. Bender, Fort Lee. 

Garfield Wm. D. McNair, Garfield J. Stewart, Jr., Garfield. 

Glen Rock G. T. Hopper, Ridgewood Jacob J. May, Ridgewood. 

Harrington Park ....G. H. Yeomans, Harrington Park... G. D. Herson, Harrington Park. 

Hasbrouck Heights . . Edw. F. Stevens, Hasbrouck Hts. ... J. S. Bell, Hasbrouck Heights. 

Haworth Joseph F. Mount, Ha worth C. J. Vand«rbeck, Haworth. 

Leonia J. H. Clark, Leonia J. Christie, Leonia. 

Lodi Jacob Van Hook, Lodi Stephen Massey, Lodl. 

Little Ferry Louis Brauer, Little Ferry J. Nally, Little Ferry. 

Maywood P. P. Ackerman, Maywood C. Strube, Maywood. 

Midland Park W. H. Rackett, Midland Park H. Sluyter, Midland Park. 

Montvale Jas. D. Van Riper, Montvale I. E. Delevant, Montvale. 

North Arlington J. G. Millar, North- Arlington Frank Eckardt, North Arlington. 



BOARD OF EQUALIZATION OF TAXES. 



49 



Taxing District. Assessor — P. O. Address. 

Norwood Herman Faulkenstern, Norwood. . . . 

Oakland H. R. Hopper, Oakland 

Old Tappan R. b. Haring, Tappan, N. Y 

<>i*vil Frank T. Russell, Hohokus 

Palisades Park H. E. A. Hechler, Palisades Park... 

Park Ridge William Park, Park Ridge 

Riverside Francis C. Koehler, River Edge 

Ridgefield Henry Cade, Ridgefleld 

Rutherford Clias. L. Crear, Rutherford 

Saddle River Abram H. Ackerman, Saddle River.. 

Tenafly Alfred Jarvis, Tenafly 

Upper Saddle River. .Henry Zabrlskie, Allendale 

Wallington John McMahon, Wallington 

Westwood Nicholas Cleveland, Westwood 

WoodcliflC J. H. Wortendyke, Woodcliflf 

Woodridge E. H. Pirovano, Woodbridge 



Collector — P. O. Address. 

A. D. Heckert, Norwood. 
G. P. Garrison, Oakland. 
W. H. Mence, River Vale. 
Stephea Hopper, Hohokus. 
J. Brinkerhoff, Palisades Park. 
J. H. Hall, Park Ridge. 
Henry Voorhis, River E?dge. 
Wm. B. Pugh, Ridgefield. 
R. A. Brunner, Rutherford. 
A. Mowerson, Saddle River. 
C. J. Coyte, Tenafly. 
J. D. Carlough, Ramseys. 
P. E. DeKyzer, Wallington. 
E. P. Voorhis, Westwood. 
P. B. Van Riper, Woodcliflf. 
A. Gramlich, Woodridge. 



Bordentown City , 
Bordentown Twp. 
Burlington City . 
Purlington Twp. 



Assessors and Collectors in Burlington County. 

County Collector, Joseph Powell, Mount Holly. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Bass River Joseph B. Lamson, New Gretna R. A. Mathis, New Gretna. 

Beverly City Frederick J. Lauinger, Beverly B. F. Scobey, Beverly. 

Beverly Township ...Jos. B. Carter, Delanco C. K. Van Sciver, Beverly. 

. F. W. Taylor, Bordentown I. C. Leedom, Bordentown. 

.J. B. Burtis, Bordentown W. H. Haines, Bordentown. 

.J. A. Armstrong, Burlington Edward Rigg, Jr., Burlington. 

..Thos. B. Gandy, Burlington O. H. Witmier, Burlington. 

Chester Geo. W. Heaton, Moorestown I. Lipplncott, Moorestown. 

Chesterfield Wm. Wallace, Crosswicks H. Stlllwell, Crosswicks. 

Cinnaminson Thos. B. Steele, Palmyra W. F. Morgan, Palmyra. 

Delran Geo. Friday, Riverside I. Brown* Bridgeboro. 

Eastampton Geo. W. Craig, Smithville W. H. Willetts, Smithville. 

EVesham Wm. F. Powell, Marlton W. H. Zelly, Marlton. 

Fieldsboro Henry B. Brock, Fieldsboro H. F. Laird, Fieldsboro. 

Florence Byron Carty, Florence Wallace Fewks, Florence. 

Lumberton Henry D. Culin, Mount Holly J. K. Mendenhall, Lumberton. 

Mansfield Jos. H. Armstrong, Columbus Content Ingling, Columbus. 

Medf ord Wm. M. Potts, Medf ord Harry B. Knight, Medford. 

Mount Laurel Ben j. M. Haines, Moorestown C. Andrews, Fellowship. 

New Hanover Chas. Remlne, Wrightstown J. M. Bowker, Cookstown. 

North Hanover Pearson Taylor, Wrightstown Jolm B. Steward, Jacobstown. 

Northampton M. H. Girven, Mount Holly F. S. Davis, Mount Holly. 

Palmyra F. Blackburn, Palmyra W. B. Strong, Palmyra. 

Pemberton Borough ..L G. Pope, Pemberton W. E. Gaskill, Pemberton. 

Pemberton Township . Barclay Seeds, Pemberton W. H. Reeves, New Lisbon. 

^ . „. ,^ rEdw. Haines, R. F. D., No. 1, River- 
Riverside Charles Heiss, Riverside | ^^^^ 

RIverton Borough ... J. G. Cottrell, Riverton Chas. F. Earp, Riverton. 

Shamong Mahlon Prickett, Indian Mills Jas. M. Armstrong, Indian Mills. 

Southampton Louis S. Brown, Vincentown W. D. Haines, Vincentown. 

Springfield John B. Tilton, Wrightstown T. B. Allison, Burlington. 

Tabernacle G. H. Wisham, Vincentown C. Haines, Tabernacle. 

Washington J. R. Koster, Green Bank M. C. Sooy, Green Bank. 

Westampton Hudson B. Haines, Mount Holly Harry Dubell, Burlington. 

Willingboro Walter Van Sciver, Beverly Jos. E. Bishop, Beverly. 

Woodland Elmer Dunfee, Chatsworth George Wills, Chatsworth. 



^ '- ' ' ' 



50 BOAKD OF EQUALIZATION OF TAXES. 



City of Camden 



.John S. Roberts, Camden. 



Assessors and Collectors in Camden County. 
County Collector, John W. Sell, 'Camden. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Audubon George L. Brown, Audubon James Dayis, Audubon. 

John Wells, Camden 

John W. Donges, Camden 

C. S. Magrath, Camden 

Caleb Williams, Camden 

Wilbur B. Ellis, Camden 

Centre John H. Jackson, Magnolia Henry Charman, Magnolia. 

Chesilhurst Borough. . Albert Ladynski, Chesilhurst Simon Kohout, Chesilhurst. 

CoUingswood Boro...R. C. Newcomb, Collingswood. Robert S. Duflf, Collingswood. 

Clementon Geo. W. Evans, Linden wold J. C. Jaggard, Clementon. 

Delaware William Graff, Haddonfield Jos. Peacock, Haddonfield. 

Gloucester J. Frank Brewer, Blackwood E. F. Pine, Blackwood. 

Gloucester City Chas. A. McElhone, Gloucester City.. Thos. J. Foley, Gloucester City. 

Haddonfield Boro....Wm. H. Harrison, Haddonfield Clarence E. Crouse, Haddonfield. 

Haddon Joseph St. C. Williams, Westmont. . Wm. A. Wilkinson, Westmont. 

Haddon Heights Bor. . Jos. A, Patton, Haddon Heights W. B. Rogers, Haddon Heights. 

Merchantville Boro. ..John C. Kelly, Merchantville Harry K. Oakford, Merchantville. 

Oaklyn Borough . . . .Paul Newhall, Oaklyn Howard T. Justice, Oaklyn. 

Pensauken Harry E. Horner, Merchantville H. M. Hatch, Fish House. 

Voorhees S. H. Gardiner, Ashland W. Braddock, Glbbsboro. 

Winslow M. G. Burdsall, Tansboro S. Butler, Tansboro. 

Wood-Lynne Boro....R. A. Rockhill, Wood-Lynne Harry Streitz, Wood-Lynn e. 

Waterf ord Chas. D. Heath, Berlin H. C. Sharp, Berlin. 



Assessors and Collectors in Cape May County. 

County Collector, Joseph I. Scull, Ocean City. 

Taxing District. Assessor — P. O. Address. Collector^P. O. Address. 

Anglesea Borough Thomas Corson, Anglesea E. M. Shivers, Anglesea. 

Avalon Borough Hugh H. Holmes, Avalon W. A. Smith, Avalon. 

Cape May City Gilbert C. Hughes, Cape May James E. Taylor, Cape May. 

Dennis S. S. Townsend, Clermont H. M. Carroll, Dennisvllle. 

Holly Beach Boro Wm. E. Forcum, Holly Beach Benj. F. Barker, Holly Beach. 

Lower Joseph P. MacKissac, Cape May. ... J. L. Hoffman, Cold Spring. 

Middle Joseph Camp, Pierces C. Corson, Cape May Court House. 

Ocean City — 

First ward D. P. Cresswell Ocean City | 

Second Ward E. B. English, Ocean City j ' ^ ''^' 

Sea Isle City EMward B. Arnett, Sea Isle City D. H. Wheaton, Sea Isle City. 

South Cape May A. J. Rudolph, South Cape May H. H. Walton, Cape May. 

Upper R. Fendall Smith, Marmara H. P. Mickle, Petersburg. 

W. Cape May Boro. . . George O. Cummings, Eldredge J. W. BldTedge, Eldredge. 

Wildwood Borough ..W. H. Washburn, Wildwood J. Du Bols, Wildwood. 

Woodbine Borough ..M. L. Bayard, Woodbine M. Lipman, Woodbine. 



BOARD OF EQUALIZATION OF TAXES. 



51 



Assessors and Collectors in Cumberland County. 

County Collector, B. P. Bacon, Brldgeton. 



Taxing District. 

City of Bridgeton — 

First Ward 

Second Ward 

Tliird Ward 

Fourtli Ward 

Fiftli Ward 

City of MlUville— 

First Ward 

Second Ward 

Tliird Ward 

Fourtli Ward 

Vlneland Borough. . . . 
Commercial 



Assessor — P. O. Address. 

John Wilson, Bridgeton 

Jonathan Elmer, Bridgeton. 

O. E. Hummill, Bridgeton 

Valdemar E. Edwards, Bridgeton 

H. W. Conner, Bridigeton 



Collector — P. O. Address. 



.Andrew Zane, Bridgeton. 



Joshua E. Cossaboon, Millville. 
Chas. Reeves, Jr., Millville. . . . 

Charles E. Finch, Millville 

E. C. Beebe, Millville. 

John E. Ruhl Vlneland 

Walter C. Riggln, Port Norrls. 



Deerfleid E. R. Parvin, Deerfleld 



{ 



Downe 

Fairfield 

Greenwich . . . , 

Hopewell 

Landls , 

Lawrence . . • • 
Maurice River 
Stow Creek . . 



Sheppard Campbell, Newport, 
Wm. H. Thompson, Fairton. . 

J. W. Butler, Othello 

Walter L. Mlnch, Shiloh 

Henry Taylor Vlneland 

F. B. Sheppard, Cedarville. . . 

Henry Reeves, Jr., Leesburg. . 

, B. M. Bonliam, Roadstown . . . 



John C. Vanaman, Millville. 

W. J. Slmmerman, Millville. 

Thomas Norton, MlIlTllle. 

Jesse MicHenry, Millville. 

W. S. Browne, Vlneland. 

L. Robblns, Jr., Port Norrls. 

H. L. WoodruflC, Bridgeton, R. F. D., 

No. 6. 
C. B. Gasklll, Newport. 
J. T. Whltlcar, Fairton. 
Joseph Lowe, Greenwich. 
J. S. Ayars, Roadstown. 
Edgar R. Jones, Vlneland. 
W. M. Brown, Cedarville. 
W. D. Oliver, Port Elizabeth. 
Chas. H. Fox, Shiloh. 



Assessors and Collectors in Essex County. 
County Collector, R. W. Booth, Newark. 



Taxing District. 



City of Newark . . . 



City of Orange .... 



City of E. Orange, 



Town of W. Orange, 



Assessor — P. O. Address. 

f A. W. Swain, Newark 

Philip Lowy, Newark 

John Howe, Newark 

T. J. Callan, Newark 

IF. W. Paul, Newark 

{Henry C. Dykman, Orange 
Max M. Mohor, Orange 
William Ji. Youmans, Orange.. 
/-Philip C. Williams, E. Orange. 
< D. C. Whitman, Jr., E. Orange. 
'-Wm. F. Poucher, E, Orange . . 
Augustus Brandls, W. Orange. 



Collector — P. O. Address. 



R. L. Ross, Newark. 



J 



V Walter J. Laracy, W. Orange. 
Uos. K. Field, W. Orange 



/-W. R. Rabb, Bloomfield 

Town of Bloomfleld, ^Thomas Rawson, Jr., Bloomfield... 

^Chas. Ferguson, Bloomfield 

{Wm. M. Taylor, Montclalr 
Robert B. Harris, Montclalr 
W. B. Jacobus, Montclalr 

Town of Nutley Henry M. Whitfield, Nutley A. H. Van Riper, Nutley. 



C. F. Melge, Orange. 



L. McCloud, E. Orange. 



Frank A. O'Connor, W. Orange. 



Frank Foster, Bloomfield. 



T. H. Bouden, Montclalr. 



52 BOAKD OF EQUALIZATION OF TAXES. 

Taxing District Assessor — P. O. Address. Collector — P. O. Address. 

{Thos. S. Osborne, Irvlngton \ 
John H. Hageman, Irvlngton >-G. B. Adams, Irvington. 
Jas. H. Mortland, Irvington ^ 

S. Orange Village . . .Frank Fenner, S. Orange. Chas. J. Barrett, S. Orange. 

S Orange Township. . Thos. C. Baker, Maplewood Joseph H. Osbom, Hilton. 

Belleville Wm. Connolly, Belleville A. H. Osborne, Belleville. 

Caldwell Theodore Vincent, Caldwell Thomas Peer, Fairfield. 

Livingston Geo. E. DeCamp, Livingston C. M. Squire, Livingston. 

Millburn J. M. Drake, Millburn G. IL Clarke, Mlllbum. 

Verona C. S. Simonson, Verona Frank C. Goble, Verona. 

Caldwell Borough . . . Isaac E. Baldwin, Caldwell M. A. Hoage, Caldwell. 

N. Caldwell Boro .... Sherman Paddock, Caldwell Wm. J. Henderson, Caldwell. 

W. Caldwell Boro..l.Edw. H. Baldwin, Caldwell Albert Brugler, Caldwell. 

Glen Ridge Borough.. H. L. Johnstone, Glen Ridge. F. S. Benson, Glen Ridge. 

Essex Fells Boro. .... Thomas J. Smith, i^^ssex Fells J. A. Speer, Caldwell. 



Assessors and Collectors In Gloucester County. 

County Collector, George E. Pierson, Woodbury. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Clayton Borough ....Joseph Paul, Clayton William C. Shreve, Clayton. 

Clayton Township . . .Joseph Paul, Clayton William C. Shreve, Clayton. 

Deptford C. C. Headley, Westvllle T. B. Klrkbrlde. Sewell. 

Elk Samuel L. Seran, Aura J. W. Hughes, Hardingville. 

East Greenwich J. C. Dawson, Mlckleton G. Peaslee, Clarksboro. 

Franklin H. C. Rlchman, Malaga M. F. Crane, lona. 

Glassboro J. T. Abbott, Glassboro M. M. Campbell, Glassboro. 

Greenwich Joseph Bramell, Paulsboro Henry Heisleighter, Glbbstown. 

Harrison Ell Heritage, Richwood Albert Parker, Mullica Hill. 

Logan S. B. Piatt, Bridgeport J. S. Truitt, Bridgeport. 

Mantua William S. Hurflf, Sewell, B. F. D... Thomas C. Dllkes, Mantua. 

Monroe John W. McClure, Wllllamstown. . . . A. F. Clivtr, WlUiamstown. 

National Park Boro. .William Sandoz, National Park Wm. P. Abdill, National Park. 

Pitman Grove Boro..C. W. Sickler, Pitman Grove William Collins, Pitman Grove. 

South Harrison D. C. Lipplncott, Harrisonville S. S. Conover, Harrisonvllle. 

Swedesboro Wilbert Batten, Swedesboro E. M. Zane, Swedesboro. 

Washington C. D. Nicholson, Turnervllle Brooks Hurf, Hurfville. 

,.» ^ -rx j^ ^ rJani^s Carter, Thorofare, R. F. > ^, xr t» n ttt j». 

West Deptford 1 D No 1 J ^^^^- ^- ^®^^» Woodbury. 

Woolwich H. C. Howey, Swedesboro H. W. Rldgway, Swedesboro. 

Woodbury City S. B. Burkett, Woodbury E. Redfleld, Woodbury. 

Wenonah Borough. . . . Jesse W. English, Wenonah G. H. Buzby, Wenonah. 

Paulsboro Borough . .Jacob Balllnger, Paulsboro Wm. H. Flowers, Jr., Paulsboro. 



Assessors and Collectors in Hudson County. 

County Collector, Stephen M. Egan^ Jersey City. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

{John H. Weastell, Jersey City \ 
Thomas J. Degnan, Jersey City vEdward Fry, Jersey City. 
Henry A. Steffens, Jersey City ^ 

City of Bayonne Aries P. Brooke, Bayonne John W. Empie, Bayonne. 



BOAED OF EQUALIZATION OF TAXES. 53 

Taxing District Assessor — P. O. Address. Collector — P. O. Address. 

r Charles E. Darcey, Hoboken. ..." 

Henry Lohmann, Jr., Hoboken 

City of Hoboken . . . Haddon Ivins, Hoboken ^Richard Bowes, Hoboken. 

Thomas Coughlin, Hoboken 

.Charles Guaragllo, Hoboken , 

North Bergen Joseph Kennell, Homestead. R. G. Weinke, North. Bergen. 

Secaucus Borough . . . John Possehl, Secaucus E. A. Kiesewetter, Secaucus. 

West Hoboken Edward McDermott, West Hoboken.. Robert G. Taylor, West Hoboken. 

Town of West New It-t^ v.ri.l ^, t^t^ -rrr,.i 

Y . V Jas. J. Bo we, Weehawken George F. Rover, Weehawken. 

Town of Union Thomas McClelland, Weehawken.. . . L. C. Neuscheler, Weehawken. 

„.^^, ^_. ^^ (-John M. Hannan, Station I, Hobo- >,. ^,, a^ j^ tttwi 

\\eehawken J I John Callery, Station I, Hoboken. 

Guttenberg Charles C. Gent, Guttenberg Henry Lang, Guttenberg. 

{William Maynard, Kearny \ 
Edward Sargent, Kearny !► William Logan, Kearny. 
Henry C. Greene, Kearny ) 

Harrison Francis McSorley, Harrison E. J. Grace, Harrison. 

East Newark Boro... David E. Douglass, East Newark R. E. Marshall, Bast Newark. 



Assessors and Collectors In Hunterdon County. 

County Collector, William E. Tbewin, Flemlngton. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Alexandria William B. Wean, Mt. Pleasant J. D. Hoppock, Mt Pleasant. 

Bethlehem G. C. Lott, Pattenburg William B. Race, Bloomsbury. 

Bloomsbury Boro. Geo. W. Scott, Bloomebury Chas. M. Williamson, Bloomsbury. 

^,, , -, » T» 1 A -«^«i^ f Jas. B. Rockafellow, Lebanon, R. F. 

Clinton Bergen B. Berkaw, Annandale In 

Clinton Borough John Carpenter, Clinton William Teats, Clinton. 

Delaware J. M. Hoppock, Sergeantsville J. J. Rittenhouse, Sergeantsyille. 

East Amwell ....... .Edgar Hlggins, Ringoes • . W. P. Blackwell, Woodsvllle. 

Franklin J. L. Agans, Pittstown John D. Trout, Quakertown. 

Frenchtown Boro. ...J. R. Bergstresser, FrencMown Wm. P. Loper, Frenchtown. 

High Bridge Boro. ...Bloomfleld Apgar, High Bridge Wm. H. Neighbor, High Bridge. 

Holland Godfrey Hawk, Bloomsbury, R. F. D. . John C. Stem, Milf ord. 

Junction Borough . . .John D. Stapler, Junction Peter S. Shurts, Junction. 

f Samuel J. Snyder, Flemlngton, B. > ^ . , 1.4. r» ^.t ** 

Kingwood IFD ■»-» i James Ashcroft, Baptlsttown. 

Lambertville — 

First Ward ... Jas. A. Cleary, Lambertville \ 

Second Ward A. W. Mulrhead, Lambertville >- William J. Schenck, Lambertville. 

Third Ward L. B. Eggert, Lambertville ^ 

Lebanon Abram D. Banghart, Glen Gardner. . Lambert K. Alpaugh, Calif on. 

Raritan Wm. S. Buchanan, Flemlngton Samuel F. Case, Flemlngton. 

r Jacob C. Voorhees, White House •> _ _ , „ ^ , «n.,. xr «j. xi 

Readington ] ^'J^j I Morris R. Cook, White House Station. 

Stockton Borough ...William P. Mason, Stockton Peter A. Shepperd, Stockton. 

Tewksbury Hezekiah PhJlhower, Calif on Chas. M. Apgar, New Germantown. 

Union Morris Stockton, Pattenburg Geo. K. Shrope, Pattenburg. 

West Amwell G. H. Carr, Lambertville Edward B. Holcombe, Mt. Airy. 



54 BOAED OF EQUALIZATION^ OF TAXES. 



Taxing District. 
Blwing 



East WlDdsor 

Hamilton 

HIghtstown Boro. . 

Hopewell 

Hopewell Borough . 

Lawrence 

Pennington Boro. .. 



Princeton 

Princeton Borough 

City of Trenton . . . 



Washington . 
West Windsor 



Assessors and Collectors in Mercer County. 
County Collector, E. P. Mount, Trenton. 
Assessor — P. O. Address. Collector — P. O. Address. 

..W. H. Cadwallader, Trenton \^^^^\f' ^^e"^°» Trenton, R. F. 

I D., No. 1. 

. . S. Jj. Mount, Etra W. C. Black, HIghtstown. 

. .J. T. Allinson, Yardville J. Y. Dilatush,, Bobbinsville. 

..A. V. Pierson, HIghtstown H. G. Mason, HIghtstown. 

. . A. T. Blackwell, Harbourton T. R. Voorhees, Harbourton. 

. . H. Davidson, Hopewell J. M. Ege, Hopewell. 

..P. Pierson, Lawrenceville Charles Smith, Lawrenceville. 

. . J. Q. McPherson, Pennington G. W. Clendenning, Pennington. 

rChas. P. Gulick, Princeton, R. F. > _ _ _,^ , „ , 
■J D No 1 [^J. C. Stryker, Princeton. 

..William C. Zapf, Princeton G. R. Murray, Princeton. 

{John P. Dullard. Pres., Trenton \ 
JiJdward M. Reading, Trenton VFrederick Gilkyson, Trenton. 
Henry M. Slack, Trenton ) 

. .Enoch K. Cole, Windsor J. B. Yard, Robbinsville. 

. .C. Hutchinson, Edlnburg D. D. Bergen, Princeton Junction. 



Taxing District. 

City of New Bruns- 
wick 



Assessors and Collectors in Middlesex County. 
County Collector, H. Raymond Gkoves^ New Brunswick. 

Collector— P. O. Address. 



W. Frank Parker, New Brunswick. 



South Brunswick .. 
East Brunswick . . . 

North Brunswick .. 

Cranbury 

Monroe 

Madison 

Sayreville 

South Amboy Boro. 

City of Perth 
Amboy 



I. D. Cozzens, New Brunswick, R. -) , . x, ^, ^ 

^^ 4 I J. A. Bodine, Franklin Park. 



Woodbridge 
Piscataway 



Raritan 



Dunellen Borough . 
Jamesburg Borough 
Helmetta Borough . 
Milltown Borough . 
South River Boro .. 
Metuchen Borough 

Highland Park 

Roosevelt 



Assessor — P. O. Address. 

Morris C. Ross, New Brunswick " 

Wm. H. Van Sickle, Jr., New 
Brunswick 

. Lewis Board, New Brunswick 

..William Perkins, Princeton James McDowell, Dayton. 

(-Henry Warnsdorfer, New Bruns- •) , ^ „ ^, 
•{ wick, R. P. D., No. 4 |-^^^° H- ^*"' Spotswood. 

J I. D. Cc 
•i F. D., 
. . A. M. Davidson, Ct-anbury Frank S. Davis, Cranbury. 

(•Robert H. Van Denbergh, Pros- ^ _„ „ ^ 

{ pect Plains } ^^™^^ ^' ^^' Prospect Plains. 

. .D. H. Brown, Old Bridge E. H. Barker, Cliffwood. 

..D. A. Wagner, Sayreville P. F. McCutcheon, Sayreville. 

..Edward Gallagher, South Amboy Peter Slover, South Amboy. 

{I. Thorn Golding, Perth Amboy ^ 
John H. Poulson, Perth Amboy i-A. H. Crowell, Perth Amboy. 
Frank Neer, Perth Amboy J 

. .John H. Leisen, Woodbridge Leonard M. Campbell, Woodbridge. 

. . Myron J. Whltf ord. New Market Wm. B. LaRue, iiound Brook. 

fWm. T. Woerner, New Brunswick, »E. B. Tappen, New Brunswick, R. 

1 R. F. D., No. 1 / F. D., No. 1. 

. .John H. L. Peters, Dunellen Geo. W. Day, Dunellen. 

. . Wm. E. Paxton, Jamesburg John Erhart, Jamesburg. 

. . C. M. Thorne, Helmetta ; Arthur H. Clemens, Helmetta. 

..Conrad Rlchter, Milltown Conrad Wagner, Milltown. 

. .James C. Bowne, South River George Allgair, South River. 

. .Wm. Van Slclen, Metuchen Wm. McAdams, Metuchen. 

..Louis Leithelser, New Brunswick A. J. Gebhardt, New Brunswick. 

. . Charles Brady, Carteret Thos. Devereaux, Rooseyelt. 



BOARD OF EQUALIZATION OF TAXES. 55 



Assessors and Collectors In Monmouth County. 
County Collector, Asher T. Applegate, Freehold. 

Taxing District. Assessor — P. O. Address. ^Collector — P. O. Address. 

Atlantic Charles V. Seobey, Scobeyville Chas. Sherman, Colt's Neck. 

Fatontown Douglas Ridder, Oceanport J. W. Johnson, E!atontown. 

Freehold Clark Conine, Freehold A. J. Buck, Freehold. 

Holmdel V. D. Kenney, Holmdel William Morrell, Hazlitt. 

Howell _ James H. Butcher, Ardena Jos. L. Donahoy, Turkey. 

Manalapan S. C. Bowne, Tennent W. G. Conover, Englishtown. 

Marlboro W. C. McElwalne, Englishtown J. D. Honce, Wickatunk. 

;^iatawan Richard Henser, Matawan J. D. Conover, Matawan. 

Middletown Omar Sickles, Navesink G. C. Morris, New Monmouth. 

Neptune Wm. R. O'Brien, Asbury Park C. B. F. Hetrick, Asbury Park. 

Ocean Harry G. Van Note, Oakhurst Harry F. Davis, Oakhurst. 

Raritan W. C. Smith, Keyport William E. Bedle, Keyport 

Shrewsbury Albert L. Ivins, Red Bank B. J. Parker, Red Bank. 

Upper Freehold William Quicksill, Hornei stown. . . ; . C. C. Wycoflf, Allentown. 

Millstone George J. Ely, Cranbury R. G. Strahan, Clarksburg. 

Wall George E. Rogers, Belmar. R. C. Thompson, Allenwood. 

asbury Park City.. { Lt ' H^^.^'llVpark ! ! ! ! ! ! ! ! ! } ^^ "P"'"'"**' ^""^^ ^"•'- 
( Boroughs. ) 

Atlantic Highlands ..E. H. Cook, Atlantic Highlands N. H. Roberts, Atlantic Highlands. 

Allentown Howard D. Bunting, Allentown Edward Dilatush, Allentown. 

Allenhurst .....George C. Allen, Allenhurst E. H. Ward, Jr., Allenhurst. 

Belmar George G. Titus, Belmar Abram Borton, Belmar. 

Deal W. A. Palamateer, Asbury Park S. W. Hendrickson, Deal. 

Englishtown C. L. Stout, ETnglishtown W. L. Conover, Englishtown. 

Bradley Beach John B. Rogers, Bradley Beach P. W. Manion, Bradley Beach. 

Manasquan ^ John M. Allen, Manasquan Wm. H. Bailey, Manasquan. 

Monmouth Beach . . .Geo. Bobbins, Monmouth Beach John M. Wood, Jr., Monmouth Beach. 

Neptune City Whitfield Smith, Avon I. N. Leigh, Avon. 

Seabright Charles A. Reed, Seabrlght Chas. S. Smith, Seabright. 

Spring Lake P. C. Brown, Spring Lake Wm. W. Trout, Spring Lake. 

Avon-by-the-Sea . . . . C. K. Casner, Avon Leroy Sofleld, Avon. 

Highlands Abram J. Parker, Highlands Wm. A. Hern, Highlands. 

Matawan John W. Maggs, Matawan Wm. A. Fountain, Matawan. 

I'^armingdale R. B. Tilton, Farmlngdale John R. Allaire, Farmingdale. 

Long Branch City ...H. P. Bennett, Long Branch Wm. R. Joline, Long Branch. 



Assessors and Collectors in Morris County. 

County Collector, Joseph F. McLean, Butler. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Boonton Edmund H. Stickle, Boonton Albert O. Miller, Boonton. 

Chatham J. Herbert Bebout, New Providence.. Dayton Baldwin, New Pi'ovidence. 

Chester Henry M. Rarick, Chester Romeo Robinson, Chester. 

Hanover Edwin C. Quimby, Whippany W. H. Shlpman, Whippany. 

JelTerson Charles Chamberlain, Woodport William Willis, Woodport. 

Mendham John B. Dolan, Mendham Tunis R. Hill, Mendham. 

Montville Augustus Berger, Pine Brook Frank L. Jacobus, Glen View. 

Morris Alfred M. Armstrong, Morristown . . . Wm. H. Thompson, Morristown. 

Mt. Olive Samuel W. Salmon, Mt. Olive Thomas E. Tharp, Flanders. 

Passaic James A. Havey, Stirling Wm. H. Smith, New Vernon. 



56 EOAED OF EQUALIZATION OF TAXES. 

Taxing District. • Assessor — P. O. Address. Collector — P. O. Address. 

Pequannoc Alfred Gilland, Pompton PlaizLS Thos. W. Benjamin, Lincoln Park. 

Kandolpb Irving 6. Bryant, Dover Peter S. Corey, Jr., Ironia. 

Uockaway Thomas Grant, Hibernla Charles JVC Myers, Denville. 

Roxbury Thos. J. Wilkison, Ledgewood Wm. H. Youngs, Succasunna. 

Washington Geo. H. Sliker, Pleasant Grove. Lyman Kice, German Valley. 

Butler Borough James A. Decker, Butler Jesse Ward, Butler. 

Chatham Borough .. .Edward "P. Miller, ChathauL Lawrence Day, Chatham. 

Florham Park Boro. . Henry W. Young, Florham Park Fred A. Cory, Florham Park. 

Madison Borough ...Charles B. Cook, Madison George E. Bardon, Madison. 

Mendham Borough . .John D. Lindsley, Mendham John W. Garrabrant, Mendham. 

Mt. Arlington Boro.. Frank L. Schafer, Mt. Arlington.... F. H. Tappen, Mt. Arlington. 

Netcong Borough . . .P. M. Chamberlain, Netcong Melville Van HorA, Netcong. 

Kockaway Borough ..William Parliman, Rockaway Ellas B. Mott, Rockaway. 

Wharton Borough ...John A. Birmingham, Wharton Wm. J. Chegwidden, Wharton. 

Town of Boonton ...Ellis G. Myers, Boonton Geo. M. Mutchler, Boonton. 

Town of Dover Thomas O. Bassett, Doter Francis H. Tippett, Dover. 

Town of Morristown.. Jeremiah C. White, Morristown John V. Wise, Morristown. 



Assessors and Collectors in Ocean County. 
County Collector, C. C. Pearcb, Burrsville. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Barnegat City Jas. V. Jones, Barnegat City Alfred W. Brown, Barnegat City. 

Bayhead Borough . . .Julius Foster, Bayhead J. Foster, Bayhead. 

Beach Haven Boro. . . ,Tos. E. Sprague, Beach Haven A. W. Severs, Beach Haven. 

Berkeley Devine Butler, Bayville E. S. Worth, Bayville. 

Brick J. H. Harvey, W. Point Pleasant C. C. Pearce, Burrsville. 

Dover Thomas B. Irons, Toms River C. Falkenburg, Toms River. 

Eagleswood E. S. Cranmer, West Creek O. C. Creammer, West Creek. 

Harvey Cedars Boro. . Jason L. Penimore, Harvey Cedars . . D. M. White, Harvey Cedars. 

Island Heights Boro,.H. W. Applegate, Island Heights... Jos. Meredith, Island Heights. 

Jackson W. S. Hendrickson, Jackson's Mill. . . Charles Allen, Cassville. 

Lacey B. F. Matthews, Forked River C. Updike, Forked River. 

Lakewood R. B. Bobbins, Lakewood F. T. Johnson, Forked River. 

L:ivallette Borough.. A. G. Fischer, Lavallette George D. Wilt, Lavallette. 

Little Egg Harbor. . .Nelson Parker, Parkertown Kirk Parker, Parkertown. 

Long Beach A. H. T. Rider, Beach Haven E. Parker, Beach Haven. 

Manchester Amos Bozarth, Lakehurst W. N. Shinn, Lakehurst. 

Ocean Oscar D. Brown, Waretown J. B. Jones, Waretown. 

Plumstead George F. Compton, New Egypt W. C. Van Horn, N^w Egypt. 

Pt. Pleasant Beach » ^^j^aham Lower, Point Pleasant Harold Chafey, Point Pleasant 

Borough J • 

Seaside Park Boro. . . Gustavus A. Volght, Seaside Park ... H. E. Clayton, Seaside Park. 

SI afford John B. Courtney, Manahawkln Edward Inman, Manahawkin. 

,« ^ , ^ . , a - />*.. fWm. H. Donahue, 407 Noble St., 

Surf City Michael Geiselman, Surf City | pj^nadelphia. Pa. 

Tuckerton Wm. S. Steelman, Tucker ton Benjamin Riley, Tuckerton. 

Union E. R. Wills, Barnegat Amos Birdsall, Barnegat. 



BOARD OF EQUALIZATION OF TAXES. 



57 



Assessors and Collectors In Passaic County. 

County Collector, John L. Conklin, Passaic. 



Taxing District. 



City of Paterson.. , 



City of Passaic — 

First Ward 

Second Ward 

Third Ward 

Fourth Ward 

Acguackanonk 

Little Falls 

Wayne 

Manchester 

West Mllford 

Pompton 

Pomp ton Lakes Boro.. 
Hawthorne Boro. . . . 

Totowa Borough ...| 

North Haledon Boro.. 
Prospect Park Boro.. 



Assessor — P. O. Address. 
Thomas E. Smith, Paterson. . , 
Thomas H. Risk, Paterson . . . . 

W. D. Plumb, Paterson 

John Colfer, Paterson 

James Johnson, Paterson 



Collector — P. O. Address. 



.John Wright, Paterson. 



Aaron Wltte, Passaic 

Giles S. Orcutt, Passaic 

William T. Magee, Passaic 

Irving T. Matthews, Passaic 

Richard Berry, Clifton 

W. W. Wilson, Little Falls 

Thos. D. Ryerson, Wayne 

6. V. Spangenmacher, Haledon 

Celestlne Schulster, Echo Lake 

David Beam, Mldvale 

Lemuel Van Ness, Pompton 

J. D. Van Blarcom, Hawthorne 

Cornelius Wentlnk, Totowa, R. F. D., 

No. 1 

Frank McDanlels, Haledon 

Conrad Veenstra, Haledon 



-A. T. Zabrlskle, Passaic. 



Herman B. Kesse, Richfield. 
W. H. Sherman, Little Falls. 
Geo. Roat, Paterson, R. F. D., No. 1. 
James Martin, Haledon. 
John Eckhart, Newfoundland. 
S. P. Rhlnesmlth, Mldvale. 
T. F. Durllng, Pompton Lakes. ■ 
W. H. Post, Hawthorne. 
•J John W. Sutton, Paterson, R. F. D., 

I No. 1. 
Samuel Buser, Haledon. 
Frank Breen, Paterson. 



Assessors and Collectors in Salem County. 
County Collector, James Butcheb, Salem. 



Taxing District. 

City of Salem — 

East Ward 

West Ward 

Elslnboro 

Mannington 

Lower Alloway -» 

Creek j 

Qulnton 

Alloway 

Lower Penn's Neck.. 

Upper Penn's Neck. . . 

Pennsgrove Boro. . . . 

Oldmans 

Pllesgrove 

Woodstown Boro. . . . 

Upper PIttsgrove . . . . 

PIttsgrove 

Elmer Borough 



Assessor — P. O. Address. 



Collector — P. O. Address. 



Walters. Baker, Salem i vmni tt r^i . « i 

rm. T^ »* I o 1 ^William H. Clark, Salem. 

Thos. D. Morrison, Salem J ' 

Charles P. Famkopf, Salem James Stackhouse, Salem. 

Jonathan B. Grler, Salem Chas. Hli*es, Jr., Salem. 

Henry El well, Hancock's Bridge. . . . Joseph Bhwell, Canton. 

Josiah T. Harris, Qulnton Joseph Thompson, Qulnton. 

Wm. E. Slmpkins, Aldlne S. S. Dunham, Alloway. 

E. L. Irelan, PennsvUle F. L. Carpenter, Pennsvllle. 

George W. Hewitt, Pennsgrove John M. Bevls, Pennsgrove. 

F. W. Layton, Pennsgrove Edward Justice, Pennsgrove. 

Levi C. Justice, Pedrlcktown John Burk, Pedrlcktown. 

D. F. Davis, Woodstown Edward Humphreys, Sharptown. 

Joshua Moore, Woodstown Asa K. Pedrlck, Woodstown. 

R. A. Robinson, MonroevIIle S. M. Heritage, Elmer. 

George Schalick, Centreton J. W. Golder, Centreton. 

Charles P. Creamer, Elmer W. W. Johnston, Elmer. 



58 EOAKD OF EQUALIZATION OF TAXES. 



Assessors and Collectors in Somerset County. 

County Collector, E. B. Allen^ Somervllle. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Bedminster W. D. Vanderbeek, Gladstone F. McMurty, Peapack. 

Boraards S. S. Baldwin, Liberty Corner Robert Kay, Bemardsville. 

Branchburg P. Q. Brokaw, Centreville Geo. S. Corle, Neshanlc Station. 

Bridgewater F. T. Ross, Somervllle F. Vanderveer, Somervllle. 

Bound Brook Boro.. .Charles McNabb, Bound Brook A. S. Coriell, Bound Brook. 

T^ - 1 11 f L. J. Suydam, New Brunswick, R. F. » _ „ „, . „ ^.i. t> ^ t> i_ 

Franklin J t^ xt ^ W. H. Fisher, South Bound Brook. 

I D., No. 5 ) 

Tun^K^ ^ -u fJ. H. Saums, Somervllle, R. F. D., ) _ _ ,,, _ ,* - 

Hillsborough i n 1 f Hamilton, Frankfort. 

Montgomery C. B. Allshouse, Belle Mead A. S. Hageman, Sklllman Station. 

Millstone Borough. . . C. Manning Wickoff, Millstone E. M. Davis, Millstone. 

North Plainfleld A. S. Voorhles, North Plainfield E. S. Acker, Plainfleld. 

N. Plainfleld Boro. ..Justus H. Cooley, North Plainfield... G. F. Brown, North Plainfleld. 

Rocky Hill Boro Theo. F. Stryker, Rocky Hill L. I. Williamson, Rocky Hill. 

Warren Edmund G. Sage, Stirling John D. tsomman, Warrenville. 



Assessors and Collectors In Sussex County. 
County Collector, William E. Ross^ Sparta. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Andover William Iliflf, Newton Ira D. Case, Newton. 

Andover Borough . . . BenJ. B. Totten, Andover Ira L. Longcor, Andover. 

Hopatcong Borough. .Theodore W. Goble, Landing G. Reinberg, Landing. 

Branchville Borough. .Clarence E. Bowman, Branch vil le. . . Wm. C. Cook, Branchvllle. 

Byram Samuel McMickle, Sparta Watson McPeek, Stanhope. 

Stanhope Borough ... Edwin O. Valentine, Stanhope John D. Coursen, Stanhope. 

Sussex Borough W. H. Seeley, Sussex Peter V. Hammond, Sussex. 

Frankford Daniel Dalrymple, Papakating E. WMllIs Clark, Beemerville. 

„ ^ f Joseph B. Huff, R. F. D., No. 2, New-) Alfred C. Snook, R. F. D., No. 1, 

^^^^^^ { ton } Newton. 

Green Irving L. Labar, Ti*anquility Leslie A. Dennis, Tranquility. 

Ilardyston J. G. Coleman, Hamburg Samuel T. Munson, Franklin Fumaca 

Hampton John W. Thompson, Blair John H. Williams, Baleville. 

Lafayette Dr. J. C. Strader, Lafayette C. E. Mackerley, Lafayette. 

r George McCarthy, R. F. D., No. l.^Fred Reinhardt, R. F. D., No. 1, 
Montague | p^^^.^ Jervis, N. Y I Port Jervis, N. Y. 

Newton George B. Case, Newton Daniel L. Fisher, Newton. 

Sandyston Warren H. VanSickle, Bevans Frank Shay, Lay tons. 

Sparta John W. Masaker, Sparta David F. Kinney, Houses. 

Stillwater Obadiah Van Horn, Stillwater Schooley J. Huff, Mlddleville. 

Vernon John Gunderson, Glenwood Charles T. Mott, Vernon. 

Walpack J. W. Bunnell, Walpack Center Hiram Hankins, Bevrfns. 

Wantage Simeon M. Parcell, Sussex John G. Garrison, Sussex. 



BOARD OF EQUALIZATION OF TAXES. 



59 



Taxing District. 

Clark 

Cranf ord 



City of Elizabeth. . 4 



John McGrath, Elizabeth. 



Fanwood 

Fanwood Borough 
Garwood Borough 

Linden 

Linden Borough . 
Mountainside . . . . 
New Providence .. 
Nfw Providence 
Boroagh 



City of Plalnfleld.. 



City of Rahway. . . 

Koselle Borough . . 

Itoselle Park 

Springfield 

City of Summit — 

First Ward 

Second Ward . . . 

Union 

Westfleld 



Assessors and Collectors in Union County. 

County Collector, N. R. Leavitt, Elizal>eth. 
Assessor — P. O. Address. Collector — P. O. Address. 

. . J. E. S. Crane, Cranford F. R. Swackham'er, Cranf ord. 

Thomas Flynn, Elizabeth 

William J. Dunn, Elizabeth 

Michael Kiely, Elizabeth 

Hugh F. Boyle, Elizabeth 

Charles B. Hauck, Elizabeth 

Charles J. Mahon, Elizabeth 

Henry Young, Elizabeth 

John Van Bergen, Elizabeth 

Leonard Sawer, Elizabeth 

David Neefus, Jr., Elizabeth 

Fred Coyne, Elizabeth 

'^Theo. C. Etaglish, Elizabeth 

. .Charles H. French, Westfleld John Z. Hatfield, Fanwood. 

. .H. G. Young, Fanwood Charles Sheelen, Fanwood. 

..Richard Watt, Garwood Alfred Deremer, Garwood. 

. .Frank B. Stimson, Linden William Cook, Linden. 

. . Wm. H. Donaldson, Linden E. S. Lundy, Linden. 

. .Louis S. Bobbin, Mountainside W. B. Stiles, Mountainside. 

. . P. G. Johnson, New Providence A. M. Layatt, New Providence. 

I Wm. Woodruff, New Providence A. D. Doty, New Providence. 

iH. C. Van Emburgh, Plainfleld 
Chas. H. Hand, Plainfield 
J. A. Hubbard, Plainfield 
Uarry C. Runyon, Plainfield 

. . W. A. Mulford, Roselle a B. Trimmer, Roselle. 

. .Jolm W. Cocks, Roselle Park J. R. Woodruff, Roselle Park. 

. .L. T. Terry, Springfield J. Edgar Meeker, Springfield. 



'W. F. Arnold, Plainfield. 



J. Edward Rowe, Summit 1 Stephen Mullin, Summit. 

. William Schultz, Summit J 

D. Hobart Sayre, Union D. M. Potter Elizabeth. 

John M. C. Marsh, Westfield R. W. Harden, Westfield. 



Assessors and Collectors in Warren County. 

County Collector, H. (>. Carhart, Blairstown. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Allamuchy Richard E. Martin, Hackettstown. . . Wm. H. Wilson, Allamuchy. 

Blairstown Wm. S. Perry, Delaware Emmet J. Divers, Blairstown. 

Rolvldere A. B. Searles, Belvidere V Wm. A. Simerson, Belvidere. 

Franklin Preston B. Butterwick, Asbury Theo. Smith, Asbury. 

Frelinghuysen W. H. Ackerson, Blairstown L. E. Savercool, Blairstown. 

Greenwich Wm. Sherrer, Bloomsbury Henry H. Stone, Stewartsville. 

-- f Freeman Schuler, Phillipsburg, R. F.-k ., « x. t ti« ^„ 

Harmony j DN 2 \ ^^^^^ Raub, Jr., Harmony. 



60 BOAED OF EQUALIZATION OF TAXES. 

Taxing District. Assessor — P. O. Address. Collector — P. O. Address. 

Hope L. C. Fleming, Townsbury I,. C. Batty, Hope. 

Hardwick M. C. Hill, Blalrstown M. V. Savercool, Blairstown. 

Hackettstown Nathan Klotz, Hackettstown. J. N. Yiscelius, Hackettstown. 

Independence W. K. Teel, Vienna John N. Llnaberry, Vienna. 

Knowlton William B. Moore, Columbia Ogden D. Brands, Knowlton. 

Lopatcong e. Prank Cline, Phillipsburg Charles Pierson, Phillipsburg. 

Mansfield Jacob Beaty, Port Murray Jacob Hill, Port Murray. 

Oxford Michael Mountain, Oxford Anson B. DeWitt, Oxford. 

Pchatcong Harry W. Boyer, Carpenters vl lie. C. N. Brokaw, Alpha. 

Pahaquarry Hiram Zimmerman, Millbrook Norman Depue, Calno. 

Phillipsburg — 

First Ward John H. Houser, Phillipsburg 

Second Ward John E. Smith, Phillipsburg 

Third Ward Chas. A. Gischel, Phillipsburg [f. P. Hagerty, Phillipsburg. 

Fourth Ward O. J. Wambold, Phillipsburg 

Fifth Ward James D. Smith, Phillipsburg 

Washington Samuel Rinehart, Washington E. J. Vosler, Waslilngton. 

Washington Boro. ...William F. Hoff, Washington William Burd, Washington. 



ABSTRACTS 



OF 



Ratables, Real and Personal 

Deductions for Debt, Exemptions, 
Polls, Tax Rates and State School and County Taxes 

FOR THE YEAR 
1906. 



(61) 



• "S'iFSS 



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INDEX 



APPEAL— PAGE. 

Petition of, form •• ••.. ..•• 26 

By taxing district, petition of, form • • 27 

APPEALS- 

Of railroad companies under Duffield Act..... 18 

APPENDIX 23 

ASSESSORS— 

Bales for guidance of. 39 

List of. .•...••. ••.... 47 etteq, 

ATLANTIC COUNTY— 

list of assessors and collectors in. •• 47 

Batablesand exemptions in 63,64 

County Board of Taxation .•••... 41 

B. 
BERGEN COUNTY— 

List of assessors and collectors in. • 48 

Batablesand exemptions in 65-68 

County Board of Taxation 41 

BOARDS OF TAXATION, COUNTY 13 

Rules for 35 

* List of. 41 

BURLINGTON COUNTY— 

List of assessors and collectors in.... X 49 

Ratables and exemptions in « 69,70 

County Board of Taxation..... 41 

O. 

CAMDEN COUNTY— 

List of assessors and collectors in. 50 

Ratables and exemptions in 71, 72 

County Board of Taxation • 41 

CAPE MAY COUNTY— 

List of assessors and collectors in..... 50 

Ratables and exemptions in.. 73,74 

County Board of Taxation 42 

CHANGES IN TAX LAWS 10 



110 INDEX. 

PAGE. 

COLLECTORS, LIST OF 47-60 

COUNTY BOARDS OF TAXATION— 

Their powers and duties 13 

Rules for ...•• 36 

List of. 41 

CUMBERLAND COUNTY— 

List of assessors and collectors in 61 

Ratablesand exemptions in .'•••••.. 76,76 

County Board of Taxation •• 42 

D. 
DUFFIELD ACT—. 

Railroad appeals under 18 

B. 

EQUAL TAX ACTS CONCERNING RAILROADS 10 

ESSEX COUNTY— 

List of assessors and collectors in • 61 

Ratables and exemptions in 77,78 

County Board of Taxation •• 42 

EXEMPTIONS— 

Tables of, with ratables... 61-107 

P. 
FORMS 26 

a. 

GLOUCESTER COUNTY— 

List of assessors and collectors in.... 62 

Ratablesand exemptions in 79,80 

County Board of Taxation 42 

H. 
HUDSON COUNTY— i 

List of assessors and collectors in 62 

Ratables and exemptions in 81,82 

County Board of Taxation 42 

HUNTERDON COUNTY— 

List of assessors and collectors in 63 

Ratablesand exemptions in 83,84 

County Board of Taxation 43 

L 
INCREASE OF RATABLES 9 



INDEX. Ill 

J. PAGE. 

JUDGMENT, FORM OF 29 

L. 
LAWS— 

Concerning taxation, changes in 10 

LIST OF ASSESSORS AND COLLECTORS 47-60 

Of County Boards of Taxation. 41 

M. 
MAXIMUM TAX RATE ACT 11 

MEETINGS OF THE BOARD 6 

MERCER COUNTY— 

List of assessors and collectors in 54 

Ratables and exemptions in 85,86 

County Board of Taxation • 43 

MIDDLESEX COUNTY— 

•List of assessors and collectors in 54 

Ratables and exemptions in.... • 87, 88 

County Board of Taxation ;.... 43 

MONMOUTH COUNTY— 

List of assessors and collectors in • 55 

Ratables and exemptions in 89, 90 

County Board of Taxation ....• 43 

MORRIS COUNTY— 

List of assessors and collectors in 55 

Ratables and exemptions in 90,91 

County Board of Taxation 43 

N. 
NEW JERSEY— 

Total of ratables and exemptions in 107 

O. 

OCEAN COUNTY— 

List of assessors and collectors in 56 

Ratables and exemptions in 93,94 

County Board of Taxation 44 

P. 
PASSAIC COUNTY— 

List of assessors and collectors in 57 

Ratables and exemptions in 95,96 

County Board of Taxation 44 

PETITION OF APPEAL— 

Form of... 25 

Of taxing district, form of. 27 

PRACTICE, RULES REGULATING, BEFORE STATE BOARD 31 



• 



112 INDEX. 

B. PAGE. 

RAILBOAD EQUAL TAX ACTS 10 

RAILROAD APPEALS UNDER DUFFIELD ACT 18 

RATABLE8— 

Increase in 9 

Tables of. 61-107 

RATE— 

Act concerning maximum tax 11 

RULES— 

Regulating practice before State Board 31 

For County Boards of Taxation 35 

For guidance of assessors • 39 

S. 
SALEM COUNTY— 

List of assessors and collectors in 57 

Ratables and exemptions in. • • 97,98 

County Board of Taxation , ' 44 

SOMERSET COUNTY— 

List of assessors and collectors in... i.... 58 

Ratables and exemptions in 99,100 

County Board of Taxation 44 

STATE, TOTAL OF RATABLES AND EXEMPTIONS IN 107 

SUSSEX COUNTY— 

List of assessors and collectors in 58 

Ratables and exemptions in 101, 102 

County Board of Taxation • 44 

T. 
TAX LAWS, CHANGES IN 10 

TAX RATE, MAXIMUM, ACT CONCERNING 11 

U. 
UNION COUNTY— 

List of assessors and collectors in 59 

Ratables and exemptions in • 108,104 

County Board of Taxation 45 

W. 

WARREN COUNTY— 

List of assessors and collectors in 59 

Ratables and exemptions in , 105,106 

County Board of Taxation 45