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cause such classification does not include property which is subjected to taxes assessed, levied and collected by the State for its own use, under a statutory classification based upon its peculiar characteristics. Gillen v. Essex County Board, 102 Atl. Rep. 676.

The main stem and the value of the remaining property including the franchise, of railroad companies divided by statute, for the purpose of taxation, into first and fourth class railroad property, is not subject to the tax imposed by the act of 1917, but such exclusion is not in violation of the constitution. Gillen v. Essex County Board, 102 Atl. Rep. 676.

Second class railroad property is property upon which municipal taxes are assessed, levied and collected, and therefore included in the classification of the statute of 1917 imposing a State tax for road purposes. Gillen v. Essex County Board, 102 Atl. Rep. 676.

The statute includes within its classification all property not otherwise segregated in classes for the purpose of taxation, based upon the characteristics of the property, and not upon the status of the owner, although he may have an irrepealable contract with the State, exempting him from the payment of local taxes, and therefore the property of the Society for Useful Manufactures in Paterson is within the classification established by the statute of 1917, although a tax for municipal purposes may not be collectible because of its contract with the State. Gillen v. Essex County Board, 102 Atl. Rep. 676.

In view of the act of March 29, 1917 (P. L., p. 785), the State Board, upon receiving its total of local municipal aggregates for the purpose of computing the average rate of taxation, under 4 Comp. Stat. of 1910, p. 5280, to determine tax upon first and fourth class railroad properties, cannot ignore the additional one mill added to the local levy by the Road Tax Act of March 13, 1917 (P. L., p. 41), notwithstanding the provision of the Railroad and Canal Act that the tax imposed shall be in lieu of all other taxation upon the property within the act. West Shore R. R. Co. v. State Board of Taxes and Assessment et al., 104 Atl. Rep. 3:35.

stitutionality

96. Sec. 2. All acts and parts of acts inconsistent with Repealer. the provisions of this act are hereby repealed, and if any section, clause or proviso of this act shall be attacked in any court of competent jurisdiction and shall be declared to be as to conunconstitutional and void, the said section, clause or proviso of act. co declared to be unconstitutional and void shall be exscinded from the provisions of this act, but the remainder of this act shall stand, and this act shall take effect immediately. (P. L. 1917, p. 41.)

Interstate Bridge and Tunnel Tax

An Act to provide for the taxation of real and personal

property in this State for the purpose of constructing, maintaining and operating a bridge or tunnel across the Delaware river in co-operation with the city of Philadelphia or the State of Pennsylvania, or both, and a bridge or tunnel across the Hudson river in co-operation with the city or State of New York, or both, for vehicular or other traffic.

(P. L. 1918, p. 146.)

Tax levied

Duties of collectors.

BE IT ENACTED by the Senate and General Assembly of the State of New Jersey:

97. Sec. 1. There shall annually, for a period of four years, beginning with the levying of taxes for the year nineteen hundred and twenty-two, be assessed, levied and collected in each of the municipalities of the counties of this State, a tax of one mill on each dollar of the value of all the real and personal property in every such municipality upon which municipal taxes are or shall be assessed, levied and collected. Such tax shall be assessed, levied and collected in the same manner and at the same time as other taxes upon real and personal property are assessed, levied and collected. It shall be the duty of the collector or other officer having the custody of the collected taxes, on or before the fifteenth day of December in each year, out of the first moneys collected, to pay to the county collector of the county such State tax required to be assessed in his taxing district by this act, and the county collector shall pay the said State tax, which he shall have so received from the taxing districts, to the Treasurer of the State on or before the twenty-sixth of December, and the said State Treasurer shall place the same in the Interstate Bridge and Tunnel Fund. (P. L. 1918, p. 116.)

taxes on

canals appropriated to bridge and

98. Sec. 2. The increase of the tax levied and assessed Certain upon and collected from railroad and canal property under railroads and and by virtue of the provisions of the "Act to revise and priated to amend 'An act for the taxation of railroad and canal prop- tunnel fund. erty,' approved April tenth, one thousand eight hundred and eighty-four," which revising and amending act was approved March twenty-seventh, one thousand eight hundred and eighty-eight, and of the supplements and amendments thereto, by reason of the tax of one mill on the dollar provided by this act shall be and the same is hereby appropriated to the Interstate Bridge and Tunnel Fund when and as received into the State treasury. (P. L. 1918, p. 147.)

99. Sec. 3. If any part or parts of this act shall be Validity deemed invalid or unconstitutional, the remainder of the act shall stand. (P. L. 1918, p. 147.)

100. Sec. 4. All acts and parts of acts inconsistent with Repealer. the provisions of this act are hereby repealed, and this act shall take effect immediately. (P. L. 1918, p. 147.)

of act.

Tax Sale Revision

Name of act.

"Lands."

“Municipality.”

An Act concerning unpaid taxes, assessments and other

municipal charges on real property, and providing for the collection thereof by the creation and enforcement of liens thereon (Revision of 1918).

(P. L. 1918, p. 883.) BE IT ENACTED by the Senate and General Assembly of the State of New Jersey:

101. Sec. 1. This act shall be known as the “Tax Sale Revision." (P. L. 1918, p. 883.)

102. Sec. 2. The term "land" or "lands” when used in this act shall be taken to include all real property of whatever nature. (P. L. 1918, p. 883.)

103. Sec. 3. The term “municipality” when used in this act shall be taken to include every taxing district having the machinery for the assessment and collection of taxes. (P. L. 1918, p. 883.)

104. Sec. 4. The term "municipal liens” when used in this act shall include all liens mentioned in this act, and shall include all existing liens of like character. (P. L. 1918, p. 883.)

105. Sec. 5. The term “person" when used in this act shall include persons, firms and corporations. (P. L. 1918, p. 883.)

106. Sec. 6. All unpaid taxes on lands, with interest, penalties and costs of collection, shall be a lien on the land on which they are assessed on and after the first day of December of the year in which they fall due. (P. L. 1918, p. 883.)

“Municipal liens.'

“Person.”

Unpaid taxes, etc., a lien.

Validity of former laws. The act of March 1, 1887 (P. L., p. 278), excepting Mullica township from the act of March 14, 1879 (P. L. 1879, p. 340), relating to taxes in townships is un. constitutional and void. Haines v. Mullica Tp., 51 N. J. L. 412.

P. L. 1888, p. 97, providing that "in villages and other municipal corporations governed by a board of trustees,” taxes shall

be a lien on real estate until paid, is in violation of art. 4, sec. 7, par. 12 of the constitution, providing that the Legislature shall not pass private, local or special laws regulating the internal affairs of towns and counties. Burnet v. Dean, 60 N. J. E. 9.

P. L. 1888, p. 97, and P. L. 1895, p. 671, are unconstitutional: (1) because the title is misleading; (2) because the basis of classification adopted by the Legislature is illusory. Burnet v. Dean, 63 N. J. E. 253.

Application of former laws to boroughs and townships.—The act of March 14, 1879 (P. L., p. 340), applies to all townships and has repealed inconsistent provisions of special laws providing for the sale of lands for taxes in townships. Brown v. Mullica Tp., 48 N. J. L. 447.

P. L. 1888, p. 372 (repealed by P. L. 1903, p. 436), does not apply to boroughs organized under the borough act of April 5, 1878; and if taxes assessed thereunder become by virtue thereof a lien on lands, which may be enforced by a sale by the borough collector, such sale must be made within two years from the time fixed for payment of taxes, or from December 20th next after the assessment has been made. State, Poillon -v. Rutherford, 58 N. J. L. 113.

P. L. 1880, p. 149 (repealed by P. L. 1903, p. 436), does not apply to boroughs formed under general laws. The only municipalities affected are such as have acts of incorporation or special charters. State, Poillon v. Rutherford, 58 N. J. L. 113.

Repeal of charter.-It seems that P. L. 1863, p. 497 (superseded in turn by the general tax act of 1903 and by this act), making taxes a lien on real estate, is only directory, and is indispensable only for the purpose of authorizing a sale of the land when the owner is a non-resident. State, Apgar v. Hoffman, 30 N. J. L. 346.

P. L. 1863, p. 497 (superseded in turn by the general tax act of 1903 and by this act), limits the lien for taxes to two years. P. L. 1874, p. 594, incorporating a certain town, provided that a tax lien on real estate "shall remain a lien thereon until paid.” Held, that the latter provision superseded that contained in the general act. Skinner v. Christie, 52 N. J. E. 720.

Effect of former laws on charter.-See Burnet v. Dean, 60 N. J. E. 9.

Construction of former law,—The phrase "date of levy and . assessment,” as used in P. L. 1882, p. 130 (superseded in turn by the general tax act of 1903 and by this act), means the time fixed by law for the delivery of the tax duplicate to the collector. Hohenstatt v. Bridgeton, 62 N. J. L. 169.

Under P. L. 1888, p. 372 (superseded in turn by the general tax act of 1903 and by this act), taxes become a lien on property only by force of express legislation, and can be collected only in the manner provided by statute. State, Linn v. O'Neil, 55 N. J. L. 58.

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