main stem.

detail the real estate and the number, character and value of all buildings and structures in each county and in each taxing district used for railroad or canal purposes, including the roadbed (other than main stem), waterways, reservoirs, Except tracks, buildings, water tanks, water works, riparian rights, docks, wharves and piers (and being the property referred to in subdivision two (2) of section three (3) of said act). Such statements or schedules shall be made in conformity Form of with such instructions and forms as may be prescribed by the said board, and such further statements shall be furrished as said board shall require; the said board shall prescribe the form of the oath to the statements and schedules required by this section, and any person who shall make such oath falsely shall be deemed guilty of perjury (a). (P. L. 1905, p. 189.)

Constitutionality. This supplement is not unconstitutional as being a special law, or because not providing for the taxation of property in the several taxing districts by a uniform rule, or as denying, the equal protection of the law, because of setting out divers rules for the taxation of property in the same taxing district. Central Railroad Co. v. Assessors, 74 N. J. L. 1; Bergen & Dundee R. R. v. Board of Assessors, 74 N. J. L. 742.

This supplement, called the "Duffield Act," does not conflict with the fourteenth amendment to the federal constitution, which provides that no State shall "deprive any person of life, liberty or property, without due process of law, nor deny to any person within its jurisdiction the equal protection of the laws." Bergen & Dundee Railroad Co. v. Assessors, 74 N. J. L. 742; Central R. R. v. Assessors, 74 N. J. L. 1.

Invalidity of subsequent act of 1906.-The act of 1906 (P. L. 1906, p. 571), supplemental to the general act and providing a different method of assessment than is provided in this supplement, is invalid as a special law. Railroad Co. v. Baird, 75 N. J. L. 771, reversing 75 N. J. L. 120 on this point.

See Canal Co. v. Assessors, 75 N. J. L. 35; Railroad Co. v. Assessors, 75 N. J. L. 120; Railroad Co. v. Assessors, 75 N. J. L. 157; Railroad Co. v. Board of Equalization of Taxes, 75 N. J. L. 737.

(a) See supplement of 1918 (P. L. 1918, p. 1078; par. 196, post). See also par. 181, ante. Under the act of 1915 (par. 166d and par. 166c, ante) the words "State Board of Assessors," used in the first four sections of this supplement, must be read "State Board of Taxes and Assessment."

statement.

State board

to inform local boards.

Proviso.

Property included in various taxing districts.

Proviso.

State assessors report to comptroller.

Tax to be paid to tax district where

property

lies.

181b. Sec. 2. On or before the first day of August in each year the State Board of Assessors shall ascertain and certify the value of the property described in the foregoing section to the local taxing authorities in the several taxing districts in which the same is respectively situated; provided, that the right of hearing as now prescribed by law shall be in nowise restricted or abridged (b). (P. L. 1905, p. 190.)

181c. Sec. 3. The value of such property so certified shall be included in the amount of the ratables to be taxed in the several taxing districts, and the necessary tax rate for such district shall be ascertained by the local taxing authorities and certified to the State Board of Assessors on or before the first day of October in each year, whereupon the State Board of Assessors shall include in the taxes to be assessed by it, under the provisions of the act to which this is a supplement, the property described in the first section hereof at the rate in each taxing district that is so as aforesaid certified to it by the local taxing authorities, and said property shall not be subject to any other tax; provided, that if the local taxing authorities of any taxing district shall fail to certify to said State Board of Assessors within the time prescribed by this act the local rate of tax as fixed, it shall be the duty of said board to allot to the taxing district so in default an apportionment of tax at a rate not exceeding cne per centum upon the class of property described in the first section hereof. (P. L. 1905, p. 190.)

181d. Sec. 4. The State Board of Assessors shall, as at present provided by law, certify and report to the Comptroller of the State the assessed valuation and tax levied upon the property of each railroad and canal company in the State, and of the separate valuation of the property of such companies in each taxing district, separately valued and assessed under provisions of subdivision two (2) of section three (3) of the act to which this act is a further supplement, and the entire amount of tax derived from the assessment of this latter class of property shall be allotted to and paid over to the local taxing districts through which said railroads or

(b) See change made by supplement of 1918 (P. L. 1918, p. 1078; par. 197, post).

canals run, giving to each such district the total amount of tax that may be so derived from such property of each railroad or canal company therein. (P. L. 1905, p. 191.)

181e. Sec. 5. All acts and parts of acts inconsistent here- Repealer. with be and the same are hereby repealed; but nothing herein contained shall apply to any other statements that are by the act to which this is a supplement required to be made, nor to any other property than that herein described. (P. L. 1905, p. 191.)

NOTE. The following act of 1906 (P. L. 1906, p. 121) is a further supplement to the railroad tax act of 1888, and provides for the taxation of main stem, tangible personalty and franchises at the average rate of taxation of the State. It is here inserted for convenience of reference.

of railroad

and canal

property.

Retprns
State

made to

assessors.

Length and

value of

main stem.

181f. Sec. 1. The tax which shall be hereafter assessed Assessment upon the property of railroad and canal companies, particularly described in subdivisions one, three and four of section. three of the act to which this is a supplement, shall be assessed and paid in the manner and form following: On or before the first day of May of the present year and the first day of March in each succeeding 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 showing the length and value of the main stem of each railroad, and of the waterway of each canal, and the length of such main stem and waterway in each taxing district as it existed on the first day of January preceding, which may be shown by a map or maps accompanying the same, together with the number, character, location and value of the depot buildings used for passengers conrected therewith, and specifying the character and value of all the tangible personal property used by it for railroad and canal purposes. Said statements or schedules shall also show: a. The amount of capital stock authorized and the 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

Capitali

zation.

How statements prepared.

Annual assessment on property and franchise.

particulars of all indebtedness. Such statements or schedules shall be made in conformity with such instructions and forms as may be provided by the State Board of Assessors, and such further statements shall be furnished as the said board shall require. All statements and schedules shall be subscribed and sworn to by the president or other chief officer, before some officer of this State authorized to administer oaths. The said board shall prescribe the form of the oath to the statements and schedules required by this section, and any person who shall make such oath falsely shall be deemed guilty of perjury (a). (P. L. 1906, p. 121.)

Constitutionality. This supplement, which merely changes the rate of taxation on property used for railroad and canal purposes (except real estate outside of the main stem or waterway) from one-half of one per cent., the rate established by the original act, to the average rate of taxation prevailing in the various taxing districts of the State, and which provides a method by which the average shall be ascertained each year, etc., is a mere amendment of the original act, and is not objectionable as special legislation, or as prescribing a rule for taxation which is not uniform and not according to the true value, and is not in conflict with art. 4, sec. 7, par. 12 of the constitution providing that property shall be assessed for taxes under general laws and by uniform rules, according to value. Nor is the act unconstitutional merely because an average rate is to be computed, rather than some rate definitely fixed by the Legislature. Railroad Co. v. Baird, 75 N. J. L. 771.

The act does not deny to the companies affected the equal protection of the laws, in violation of the fourteenth amendment of the federal constitution. Railroad Co. v. Baird, 75 N. J. L. 771, affirming in part and reversing in part 75 N. J. L. 120. See Railroad Co. v. Assessors, 75 N. J. L. 157; State v. Canal Co., 76 N. J. L. 72.

181g. Sec. 2. On or before the first day of November in each year the State Board of Assessors shall value and assess the property described in the foregoing section, including the franchise, and shall, upon the completion of their valuation and assessment, proceed to compute the tax upon the entire assessed valuation of the property of each railroad company

(a) The words "State Board of Assessors" used in the first four sections of this supplement must be read "State Board of Taxes and Assessment," under the act of 1915 (P. L. 1915, p. 438; par. 166a and par. 166c, ante).

and of each canal company referred to in the foregoing section, including the franchise, as ascertained by them, and upon such valuation each company shall pay to the State a tax at the "average rate of taxation," to be computed by the State Board of Assessors as hereinafter provided, and which said valuation and assessment of tax shall be certified and reported to the Comptroller of the Treasury, as provided by the act to which this act is a supplement. (P. L. 1906, p. 122.)

181h. Sec. 3. The "average rate of taxation" shall be computed in the following manner: On or before the first day of October in each and every year the assessor in every taxing district in this State shall prepare and forward to the State Board of Assessors a certificate, under his hand and seal, duly sworn to under oath, certifying to the State Board of Assessors the true value of all property, real and personal, located in his taxing district other than the property of railroad and canal companies, the taxation of which is provided for by this supplement, but including therein the assessed value of property of railroad and canal companies particularly described in subdivision two of section three of the act to which this act is a supplement, and shall also certify and report the rate of taxation in said taxing district. for the said year. The aggregate value of all the property, real and personal, so certified, shall be deemed to be the aggregate value of the general property in the State. In each taxing district the amount obtained by multiplying the value of all the property in such taxing district by the rate of taxation therein shall be deemed to be the total taxes of said taxing district, and the aggregate of the said total taxes so ascertained shall be deemed to be the aggregate taxes of the State. The "average rate of taxation" shall be computed and determined by the said board by dividing the aggregate taxes by the aggregate value of the general property in the State; which said rate so arrived at and determined shall be entered upon the records of the board, and shall constitute the "average rate of taxation" for the year. (P. L. 1906, p. 122.)

How "avertaxation"

age rate of

ascertained.