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thousand eight hundred and eighty-eight, and the amendments thereof and supplements thereto, after deducting therefrom a sum equal to one-half of one per centum of the total valuation of the property on which said tax has been or shall be assessed, and such other sum or sums as said Comptroller had been or hereafter shall be directed to deduct therefrom by any law of this State, shall be devoted to the maintenance and support of a thorough and efficient system of free public schools, and shall be apportioned annually, on A or before the first day of March, among the several counties by the State Comptroller in proportion to the amount of taxable property, real and personal, of said counties, respectively, as shown by the last abstract of ratables from the several counties made out by the several boards of assessors and filed in the office of said Comptroller. On the first day of September next succeeding any such appor- to counties. tionment, the State Comptroller shall draw his warrant on the State Treasurer, in favor of the county collector of each county for the portion of said moneys then in the hands of the State Treasurer to which said county shall be entitled under the provisions of this act; and thereafter, in the event that any money shall be received into the treasury of this State for the purpose of payment under the provisions distributions. of this act, and such sum shall be not less than ten thousand dollars, the same shall be distributed among the several counties in the same manner as other moneys are distributed under the provisions of this act. The money apportioned Moneys to any county by virtue of the provisions of this act, shall by county be apportioned by the county superintendent of schools of dents. such county among the several school districts therein at the same time and in the same manner as other moneys shall be apportioned by him. If in any year after the distribution of said tax among the several counties as is herein provided, the amount of said tax shall be reduced by order of any court of this State, and by reason of such reduction there shall have been paid from the treasury of this State a sum in excess of the amount finally determined as available for such distribution during such year, the Comptroller of the and treasurer Treasury and the State Treasurer, their respective heirs,

Apportion. ment.

Payments

Further

apportioned

superinten.

Release of comptroller

In case railroad sues out writ of certiorari,

executors, administrators and assigns and the bond or bonds given by said Comptroller and Treasurer for the faithful performance of their duties shall not be held liable for any sum paid from the treasury of this State under the provisions of this act in excess of the amount finally determined as aforesaid, but said Comptroller, prior to making the then next annual apportionment as provided in this section shall deduct from the amount to be apportioned the sum paid from the treasury of this State in excess of the amount which was finally determined as available for distribution under the provisions of this act, and the sum so deducted shall become a part of the general moneys of the State treasury. (P. L. 1913, p. 753.)

175c. Sec. 2. In case any railroad company shall sue out a writ of certiorari to review any tax paid into the treasury of this State, a portion of which shall constitute the fund to be distributed in accordance with the provisions of this act, the amount of such taxes so sought to be reviewed by certiorari shall not be distributed as directed in this act, but shall be retained in the treasury of this State, unless the railroad company so paying shall deliver to the State Treasurer a certificate setting forth the amount which the said railroad company concedes to be due to the State of New Jersey, in which event the sum so conceded to be due to the State of New Jersey shall be included in the gross sum to be distributed as in this act provided. Such portion of the amount retained as aforesaid as shall finally be determined to be due to the State of New Jersey shall be distributed in the manner provided in section one of this act. (P. L. 1913, p. 755.)

Taxes retained in treasury.

NOTE.The following act, entitled An act to appropriate and to provide for the payment of a portion of the State tax levied and assessed upon railroad and canal property in this State to the State road fund, to be used for State road purposes(P. L. 1917, p. 785), is inserted here for convenience of reference.

175d. WHEREAS, The tax now levied and assessed upon Preamble.

railroad and canal property under and by virtue of the provisions of the act entitled "An act to revise and amend 'An act for the taxation of railroad and canal property,' 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, will be increased in the rate of one mill on the dollar by reason of the “Act to provide for the taxation of real and personal property in this State for State road purposes," approved March thirteenth, one thousand nine hundred and seventeen, and it is the legislative intent to effect such increase of taxation upon railroad and canal property, and to appropriate and apply such increase to the State Road Fund for State road purposes :

Increase of taxes

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

175e. Sec. 1. The increase in the tax levied and assessed upon and collected from railroad and canal property, under credited to and by virtue of the provisions of the “Act to revise and amend 'An act for the taxation of railroad and canal property,' 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 for by the “Act to provide for the taxation of real and personal property in this State for State road purposes," approved March thirteenth, one thousand nine hundred and seventeen, shall be and the same is hereby appropriated to the State Road Fund, and shall be credited to the said State Road Fund, when and as received into the State Treasury (c). (P. L. 1917, p. 785.)

NOTE.—See also note, “Inclusion of Road Tax,” to par. 181h, post.

(c) The act referred to in this section will be found in P. L. 1917, p. 41. See pars. 175 and 175b, ante.

When board to meet to review assessment.

Proceedings.

176. Sec. 12. That the said State Board of Assessors shall meet on the third Monday of November, at the State House, in Trenton, for the purpose of reviewing their assessment, and may adjourn from time to time till they shall have finished the hearing; upon the written complaint of any company or person considering itself or himself aggrieved, and specifying the grievance, or of the attorney-general or of any member of the board, on behalf of the State, that the prop(rty of any company is assessed too low, either in the whole or in any taxing district, or that property has been omitted, they shall review the said assessment, and correct the same as shall appear just; the attorney-general shall attend such meetings of said board in person or by deputy; no complaint that any company or person is assessed too low, or that any property has been omitted, shall be acted upon until the company or person so assessed shall be notified of such complaint by five days' notice, to be served on such company or person by leaving the same at the office of such company or at the usual place of abode of such person, if a resident of this State; the board shall have the power to issue subpoenas and examine witnesses and call for the production of books and papers, and they shall be entitled to use their personal knowledge and judgment as to the value cf property; they shall certify to the Comptroller of the State all corrections which they shall make in any assessment; the proceedings provided for by this section shall be completed before the fifteenth day of January following the making of said assessment, and all complaints must be presented on or before the third Monday of November, or shall be deemed to have been waived (6). (P. L. 1888, p. 276.)

Construction.-See Tunnel and Terminal Co. v. Board of Assessors, 84 N. J. L. 49, reversed 87 N. J. L. 239; Long Dock Co. V. State Board of Assessors, 86 N. J. L. 592; Railroad Co. V. Assessors, 75 N. J. L. 120; Railroad Co. v. Assessors, 75 N. J. L. 157; Jersey City v. Assessors, 73 N. J. L. 164.

(b) See supplement of 1918 (P. L. 1918, p. 1078; par. 200, post). The State Board of Assessors, as aforesaid, has been supplanted by the State Board of Taxes and Assessment. (See par. 166c, ante.)

Proceedings to contest

177. Sec. 13. That if any company or person assessed, or if the attorney-general on behalf of the State, or if the au- validity thorities of any taxing district, shall desire to contest the validity or amount of any tax levied upon property under the provisions of this act, such contest shall be made by certiorari, which may be granted on notice to the attorney-general or to the company or person assessed, on a proper case made, on such terms as the justice or court granting the writ may impose; upon such writ, relief may be had as well in cases where it is claimed that the amount of tax is excessive or insufficient, as in cases where it is claimed that the principle upon which the assessment is made is erroneous; provided, Proviso. that no writ of certiorari shall be granted unless the applicant has applied to said board of assessors to review the assessment, as provided for in this act, nor shall any writ of certiorari be granted after the expiration of three months from the final determination of said board; if such writ shall be allowed, and if it shall be made to appear that any assessment is unlawful, excessive or insufficient, the court shall correct the same by whomsoever such writ shall be prosecuted, and reduce or increase it, as may be just, or refer it back to the board of assessors, who shall correct or reassess the same, in accordance with the instructions of the court; in any suit or proceeding, except on such certiorari, the certificate and report of the State Board of Assessors shall be conclusive and shall have the force and effect of a judgment of a court of record having competent jurisdiction, and the proceedings whereon such certificate and report are founded, shall not be inquired into; no assessment or tax shall be set aside for misnomer of the owner of the property assessed; but the name may be corrected at any time by the board of assessors or court; the prosecutor of a writ of certiorari shall pay eight cents per folio to the State Board of Assessors and Comptroller for returns made by them of proceedings under this act (a). (P. L. 1888, p.

277.)

(a) See supplement of 1918 (P. L. 1918, p. 1078; par. 201, post). The words "State Board of Assessors" must be read “State Board of Taxes and Assessment.” (See par. 166a, ante.)

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