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Construction. Under the provision of this section stating that, if it shall appear that any assessment is excessive or insufficient, the court may reduce it or increase it, or refer it back to the board of assessors, it is optional with the Supreme Court, as a matter of judicial discretion, to send back excessive valuations or to make such revaluations itself. Long Dock Co. v. State Board of Assessors, 89 N. J. L. 108.
178. Sec. 14. That if any tax under the provisions of this act shall remain unpaid in whole or in part for ten days after the expiration of the time limited for payment thereof, it shall be the duty of the attorney-general to apply forthwith to a justice of the Supreme Court for an order that said tax and the interest due thereon and a reasonable sum to be certified by said justice to be paid for the expense of said proceeding, shall be made a record of the Supreme Court, and judgment shall be entered therefor in the name of the State of New Jersey as plaintiff against said company, mortgagee or mortgagees, or other creditor, as defendant, which order shall be made upon the production of a certified copy from the Comptroller of the certificate and report of the State Board of Assessors (a) on file in his office, and of the certificate of the Comptroller that said tax has not been paid; the attorney-general shall also apply for an order that execution forthwith issue on said judgment, directed to a master of the Court of Chancery, to be named by said justice in said order; the said orders shall be respectively applied for on five days' notice to the company or mortgagee or mortgagees or other creditor concerned, which notice, in case of any company, shall be served in the same manner as a summons is directed by law to be served upon a corporation, and in all cases the proceedings shall be summary; in case a certiorari shall have been granted, on application of the attorney-general the orders above provided for shall be made and enforced without prejudice to the right of the State to enforce the payment of any additional amount of tax which may be imposed and to apply for a second judgment therefor; in case a certiorari shall have been granted on application of any company or mortgagees or other creditor taxed,
(a) Now the State Board of Taxes and Assessment. (See par. 166a, ante.)
and the tax shall have been reduced after the payment thereof, then the excess shall be repaid by the State upon the order of the court, and the State Comptroller shall, upon such order, issue his warrant for such payment accordingly. (P. L. 1888, p. 278.)
Sale of property
179. Sec. 15. That the master in chancery to whom the execution shall be directed shall sell all the franchise, real underti estate and rolling stock and property of said company, and the estate and interest of any mortgagees, and the debt due to any creditor for which a deduction has been allowed, or so much thereof as may be necessary to make the amount due on said tax judgment and the usual execution fees; the execution shall describe the property or debt aforesaid whereon the tax was assessed, and shall direct the sale thereof, and, gencrally, the sale of all other property of said company or person; such sale shall pass the absolute title to the franchise and property and debt aforesaid so sold, whereon the said tax was assessed or became a lien, free and clear of all liens, incumbrances and trusts of every nature, except taxes subsequently levied; in cases of the sale of the estate and interest of any mortgagee it shall pass as well such estate as the interest of all bondholders and cestui que trust for whose benefit said mortgage may have been given or may be held in trust or otherwise; as to any other property of said company or persons, the judgment and execution shall constitute or become liens in the same manner and to the same extent as other judgments and executions of the Supreme Court; the sale, advertisements and proceedings under such executions shall be the same as under other executions of the Supreme Court; provided, however, that the company Proviso. whose franchise, real estate, rolling stock and property, or any part thereof, has been so sold, and the mortgagee or mortgagees or any bondholder or other person having an interest in the estate and interest of the corporation or mortgagee which has been so sold, may, at any time within two years from and after any such sale, redeem the prop
erty so sold by tendering and paying to the purchaser or purchasers thereof the amount of the purchase-money by him or them paid, together with interest thereon at the rate of ten per centum per annum. (P. L. 1888, p. 279.)
See In re Erie Railroad Co., 64 N. J. L. 123; Jersey City v. Assessors, 73 N. J. L. 164.
Powers conferred upon board to ascertain facts necessary for discharge of duties.
180. Sec. 16. That in order to ascertain the facts necessary for the discharge of their duties under this act, the said board shall use such lawful means as they may deem necessary; they may employ surveyors if they shall be dissatisfied with information otherwise attainable; they shall have the power of compelling the attendance of witnesses and the production of books and papers; and they may delegate such power to any member of their board authorized by them to investigate and report; they shall also use the returns hereinafter provided for, but such returns shall not be conclusive, and if any of said returns shall not be made, the board shall ascertain the necessary facts from the best information they can obtain, in such mode as they may find convenient, using their personal knowledge and judgment; the said assessors, or any one of them, shall have power to administer oaths and affirmations to any person to ascertain any facts which will enable them properly to perform the duties of their office, and they may reduce the statements of the person sworn to writing, and require him to swear and subscribe thereto, and may, ex parte, apply for and obtain from any justice of the Supreme Court an order to compel any person to submit to examination in reference to such matters, and such justice may punish any party as for a contempt who shall disobey any order made by such justice in the premises. (P. L. 1888, p. 280.)
181. Sec. 17. That on or before the first Tuesday of May in each year, any person or company running, operating or constructing any railroad or canal in this State shall return to the State Board of Assessors statements or schedules, subscribed and sworn to by the president or other chief officer, before some officer of the State authorized to administer oaths, of the property of such railroad or canal as it existed
Statement of property to be returned to State board within certain time.
Rolling stock, etc.
on the first day of January preceding, which, for each railroad, shall be as follows: (a)
I. Of the real estate, specifying its extent and dimen- Statement sions, which may be shown by a map or maps, setting out in company. detail the total length of the road, including branch and leased lines, the entire length in this State, and the length of double or side tracks; and the number, character and value of all buildings and structures in each county and in each taxing district through or in which it is located in this State, designating the main stem or roadbed and the width wherever it exceeds one hundred feet, and designating particularly any portion in each taxing district which is not used for railroad purposes, and which is locally assessed and taxed, and the value thereof;
II. Of the rolling stock and tangible personal property, R giving the number of freight engines, passenger engines, passenger and freight cars, ferry-boats and other movable property of every description, owned, used or hired, and the value thereof;
III. A statement or schedule, showing:
a. The amount of capital stock authorized and the Capital number of shares into which such capital stock is divided;
b. The amount of capital stock paid up;
c. The market value, and if no market value, then the actual value of the shares of stock;
d. The total amount and the details and particulars of all Indebtedness. indebtedness;
Such statements and schedules for canals shall be as Statement follows:
I. Of all the real estate of said company, giving the depth of water and dimensions of such canal, the length of the canal and of its feeders in the State, and the number, character and value of all locks, and of all buildings and other structures in each county and taxing districts, designating
for canal company.
(a) See supplement of 1905 (P. L. 1905, p. 189; pars. 181a to 181e, post); supplement of 1906 (P. L. 1906, p. 121; pars. 181f to 181j, post); and supplement of 1918 (P. L. 1918, p. 1078; par. 196, post). The State Board of Taxes and Assessment now receives the statements of property. (See par. 166a and par. 166c, ante.)
particularly the width where it exceeds one hundred feet and designating any portion in each taxing district which is not used for canal purposes and which is locally assessed and taxed;
II. The floating and movable property;
III. A statement or schedule containing all the particulars above enumerated and to be returned by railroad companies in the third statement or schedule; such statements or schedules shall be made in conformity with such instructions and forms as may be prescribed by the said board, and such further statements shall be furnished as said board shall require; the said board shall prescribe the form of the cath to the statements and schedules required by this section, any person who shall make such oath falsely shall be guilty of perjury. (P. L. 1888, p. 281.)
Deduction of debts.-Debts cannot be deducted from the valuation of the property by the State Board of Assessors, unless applied for under this section. Williams v. Bettle, 50 N. J. L. 132; Id., 51 N. J. L. 512.
NOTE.—The following act of 1905 (P. L. 1905, p. 189) is known as the “Duffield Act,” and is a further supplement to the rail. road tax act of 1888. It provides for the taxation of second class railroad property, by the State, at local rates, and is inserted here for convenience of reference.
How rail. road and
erty assessed and taxed.
Company's return to State assessors
181a. Sec. 1. The taxes which shall be hereafter assessed canal prop., upon the real estate used for railroad or canal purposes in each
taxing district in this State separately valued and assessed under the provisions of subdivision two (2) of section three (3) of said act shall be assessed and paid in manner and form following: On or before the first Tuesday of May in the present year, and on or before the first day of March in each subsequent year any person or company running, operating or constructing any railroad or canal in this State shall return to the State Board of Assessors statements or schedules, subscribed and sworn to by the president or other chief officer before some officer of the State authorized to administer oaths, of the real estate as it existed on the first day of January preceding, specifying its extent and dimensions, which may be shown by a map or maps setting out in