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Inclusion of road tax.-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. 335.
In case of no return by assessor.
181i. Sec. 4. In case any assessor in any taxing district shall neglect or refuse to make the return hereinabove required, the State Board of Assessors shall ascertain, in such manner as may be deemed by them most practicable, the aggregate value of all the property in such taxing district as above provided, and the “total taxes” therein and the amounts fixed by said State Board of Assessors shall stand as the aggregate value and the total taxes for said year for said taxing district for all purposes under this act. Any assessor failing to make the return above required within the time herein limited shall forfeit the sum of fifty dollars, to be recovered in a summary proceedings before any justice of the peace or District Court, at the suit of the State of New Jersey. The State Board of Assessors shall report to the Attorney-General the name of any assessor failing to make the return required by this act. (P. L. 1906, p. 123.)
181j. Sec. 5. All acts and parts of acts inconsistent herewith be and the same are hereby repealed; but nothing herein contained shall apply to any other statements that are by the act to which this is a supplement required to be made, nor to any other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. 1906, p. 123.)
NOTE.—The following act is the supplement of 1886 (P. L. 1886, p. 40.1) to the railroad tax act of 1884, and is here inserted for convenience of reference. Of course the State Board of Assessors mentioned in this supplement has been superseded by the State Board of Taxes and Assessment, under P. L. 1915, p. 138; pars. 166a to 1669, ante.
181k. WHEREAS, By the provisions of their several char- Preamble. ters or of the act entitled "An act respecting railroads and canals” [Revision], approved March twenty-seventh, one thousand eight hundred and seventy-four, many railroad and canal corporations were and are required to pay an annual tax of one-half per centum per annum upon the cost of their several railroads and canals, and also in many cases upon the cost of the equipment and appendages of their several roads and canals, which cost was required to be reported under oath by an officer or officers of said several railroads and canals; and whereas, there is good reason to believe that the cost of the said railroads, canals, equipment and appendages has not been fully or correctly stated in the said reports, and that thereby the payment of large amounts of the annual taxes due and payable by such corporations has been evaded; therefore,
1811. Sec. 1. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey, That the State Board of Assessors be and they are hereby authorized and directed to examine and ascertain the correctness or incorrectness of any or all of the reports heretofore made by any or all of the railroad and canal corporations created by this State, or by the vendee, lessee or lessees of any such corporation, and which reports have been made to any officer or officers of this State pursuant to any provision contained in any law passed or any charter granted by the legislature of this May employ State; and that for the purpose of making such examina- and tion and ascertainment effectual the said board may employ such accountants, engineers and experts as they may deem necessary, and such accountants, engineers and experts shall receive such compensation as may be approved by the Governor and Comptroller of the State. (P. L. 1886, p. 401.)
NOTE.--The act to which this act is a supplement was repealed by the general act of 1888 (P. L. 1888, p. 287). This sup. plement, however, was saved by the same act. (See par. 194, post.)
See Assessors v. Railroad Co., 49 N. J. L. 222.
Empowered to examine books, papers, etc.
181m. Sec. 2. That the said board and the accountants employed as aforesaid be and they are hereby authorized and empowered to have free access during ordinary business hours to, and to examine all books, reports, requisitions, engineers' estimates and other papers of any railroad or canal corporation created by the laws of this State, or by any charter granted by the State, and required by law or its charter to make such reports as aforesaid, or of any vendee, lessee or lessees of such corporation, which contain entries or other information respecting the cost of the construction or maintenance of the railroad or canal, equipment and appendages operated by such corporation, and to make such copies and extracts therefrom as the said board shall deem necessary to determine the correctness of said reports; and each and every such corporation is hereby required to permit such access and examination as aforesaid, upon the written demand of the president of said board for the same, served upon the president, or, in his absence, upon the secretary of such corporation, vendee, lessee or lessees, and in case any such corporation, vendee, lessee or lessees shall neglect or refuse to permit such access and examination for the space of ten
days after service of such demand as aforesaid, at the request Duty of At- of said board, the Attorney-General shall apply to the Court
of Chancery by petition setting forth such demand and neglect or refusal, and upon proof thereof made before the Chancellor, on five days' notice to such corporation, to be served as the Chancellor may direct, the said Chancellor may in his discretion issue the State's writ of injunction to restrain such corporation, vendee, lessee or lessees, from the exercise of any franchise or the transaction of any business in this State, until such corporation, vendee, lessee or lessees shall have complied with such demand and shall have paid the costs of such application, in which shall be included a suitable allowance to the Attorney-General for his services in such proceeding, to be fixed by the Chancellor. (P. L. 1886, p. 402.)
181n. Sec. 3. That if, upon such examination and ascertainment as aforesaid, said board shall have reason to believe that in any of the said reports the cost of any railroad or canal or of the equipment and appendages thereof, have been
torney-General upon neglect or refusal of corporations to permit examinations, etc.
Board to make report to AttorneyGeneral.
incorrectly stated at a less sum than the true cost thereof, they shall so report to the Attorney-General and he shall present a petition in the name of the State of New Jersey, to a justice of the Supreme Court, setting forth the errors in any report or reports made by any railroad or canal corporation, and praying that the said justice may reform and correct the same; and all errors in all the reports made by any corporation may be embraced in one petition and proceeding; and Justice of it shall be the duty of the said justice to hear and decide the Court to hear said application, upon depositions or upon evidence taken application. by himself, and he may compel the attendance of witnesses, and the production of all books, deeds, reports, contracts, engineers' estimates, and other papers of the railroad or canal corporation making the report or reports in question defendant in the proceeding which contain entries of information respecting the cost of construction or maintenance of the railroad or canal, equipment and appendages in question in the proceeding, before a Supreme Court commissioner or himself, and punish such witnesses or the officers of such corporations as for a contempt upon their failure to appear or answer or to produce the said books and papers ; and the said justice shall, upon such proofs, reform the said report or reports, if the cost stated therein be less than the ports true cost of the said railroad or canal, or of the equipment penses and and appendages thereof, and shall ascertain and determine the amount of tax due and payable from the defendant corporation by reason of such errors in said report or reports, together with interest thereon at the rate of six per centum per annum from the time of making such erroneous report, and shall also ascertain and allow the reasonable expenses incurred by the State in the proceeding, and a reasonable compensation to the Attorney-General or his assistants acting therein, for his or their services therein, which shall be paid by the defendant corporation, and shall certify his reformation, ascertainment and determination aforesaid under his hand to the State Comptroller, who shall file the same in his office; and the said justice shall control and regulate the proceedings upon each petition, so that he can decide the material to the same within ninety days after the presentation thereof, un- State less he shall extend the time by certificate under his hand,
Supreme Court to hear and decide
Justice to reform reports and allow ex.
Certificate of reformation, etc., to be filed with
stating the time for such extension and the reasons therefor, and upon the completion of the proceedings, the petition, proceedings and proofs shall be filed in the office of the State Comptroller; provided, that in ascertaining whether any company is indebted to the State for taxes 'under the investigation herein provided for, the company shall be allowed for overpayments of taxes in any one or more years (if any such there be) in determining the amount due the State. (P. L. 1886, p. 402.
See Railroad Co. v. Assessors, 75 N. J. L. 120.
Failure of corporation to pay tax, etc., within a certain time, judgment to be entered in Supreme Court.
1810. Sec. 4. That whenever any corporation, defendant in such proceeding as aforesaid, shall fail to pay the amount of tax and interest, expenses and allowance certified as aforesaid by the said justice to the said Comptroller for ten days after the filing of such certificate in the Comptroller's office, it shall be the duty of the Attorney-General forthwith to apply to a justice of the Supreme Court for an order that the said tax and interest, expenses and allowance so certified by the aforesaid justice, and also a further reasonable sum to be certified by said justice for the expense of said proceeding before him and for the services of the Attorney-Gencral therein, shall be made a record of the Supreme Court and judgment entered for the amount in the name of the State of New Jersey as plaintiff and against such corporation as deiendant, which order shall be made forthwith upon a certified copy from the Comptroller of the reformation, ascertainment and determination aforesaid on file in his office and the ceriificate of the State Treasurer that the sum or sums awarded in said certificate have not been paid; and the Attorney-General may then apply for an order of the said justice that an execution forthwith issue on said judgment, to be directed to a master in Chancery to be named in said order; and such an order may be applied for ex parte, and in all cases the proceedings shall be summary under such execution; the master to whom the same shall be directed shall sell all the franchises of the said corporation, and also so much of the real, personal and mixed property of the corporation as may be sufficient to make the amount due on said judgment and the usual
Execution may be issued, etc., and franchises, property, etc., sold.