value of the property not so located; when so ascertained, all such property shall be assessed and taxed at local rates, as now provided by law, and all proceedings for appeal, review and collection now available shall remain applicable. (P. L. 1900, p. 502.)

Going value. In assessing the property of a waterworks company, it may be valued as a going concern, so long as the item of public franchise, which is taxable under the Voorhees act (P. L. 1900, p. 502), is not included. Millville Water Co. v. Board of Equalization of Taxes of New Jersey et al., 86 Atl. Rep. 450; affirmed 86 Atl. Rep. 449, 84 N. J. L. 411.

Right of waterworks company to take water from the supply of a manufacturing company is taxable as a part of the water company's property. Millville Water Co. v. Board of Equalization of Taxes of New Jersey et al., 86 Atl. Rep. 450; affirmed 86 Atl. Rep. 449, 84 N. J. L. 411.

210. Sec. 3. The officers, whose duty it is to make the assessment in each taxing district, shall annually make a return, certified in writing, on or before January tenth in each year, of the valuation of all property assessed under the provisions of this act which is located in, upon or under any street, highway, road, lane or other public place in such taxing district, together with the names of the owners and those operating the same, and file the same in the office of the county board of taxation. The county board shall certify to the State Board of Taxes and Assessment a copy of the same on or before February twenty-eighth in each year (b). (P. L. 1900, p. 502, as amended by P. L. 1918, p. 907.)

etc., shall

to State

board.

211. Sec. 4. All such persons, co-partnerships, associa- Corporations, tions or corporations subject to taxation under the provisions make return of this act shall, on or before February first in each year, return to the State Board of Taxes and Assessment a statement showing the gross receipts of their business over, on, in, through or from their lines, wires or mains in the State of New Jersey for the year ending December thirty-first next preceding; any person, co-partnership, association or corporation having part of his, her or its lines, wires or mains in this State and part thereof in another State or States, or

(b) This act becomes effective on January 1, 1919.

Business

done by

utilities

reported.

Franchise tax filed.

Penalty for not reporting.

Action by
Attorney-
General.

Franchise tax.

Rates set out.

having part of his, her or its lines, wires or mains on private property and part thereof on public streets, highways, roads. lanes or other public places, shall make a report showing the gross receipts of his, her or its business over, in, on and from the whole line, wires or mains, together with a statement of the length of the whole line, wires or mains, and the length of the line, wires or mains in this State along any street, highway, road, lane or other public place; and the franchise tax of such person, co-partnership, association or corporation for business so done in this State shall be upon such proportion of such gross receipts as the length of the lines, wires or mains in this State, along, in, on or over any street, highway, road, lane or other public place bears to the length of the whole line, wires or mains; all such statements or reports shall be subscribed and sworn to by the person, co-partners, or the president, vice-president or chief officer of each association or corporation; any person, copartnership, association or corporation, willfully neglecting or refusing to make such annual statement or report shall forfeit as a penalty for such neglect or refusal not more than five thousand dollars, to be assessed by a jury for each offense, to be recovered in any proper form of action in the Supreme Court of this State, in the name of the State, and when collected shall be paid into the State Treasury; it shall be the duty of the State Board of Taxes and Assessment to certify any such default to the Attorney-General of the State, who thereupon shall prosecute an action at law for such penalty; any person who shall falsely make any oath required to be made under this act shall be deemed guilty of perjury, and, on conviction thereof, liable to all the penalties prescribed by law therefor (c). (P. L. 1902, p. 503, as amended by P. I. 1918, p. 907.)

212. Sec. 5. An annual franchise tax upon the annuai gross receipts as aforesaid, upon all persons, co-partnerships, associations, or corporations taxable under this act, shall be assessed as follows: the tax levied and assessed during the

(c) As amended by P. L. 1917, p. 42, and P. L. 1918, p. 908, the latter act becoming effective on January 1, 1919.

year one thousand nine hundred and seventeen computed upon the gross receipts of the year ending December thirtyfirst, one thousand nine hundred and sixteen, shall be two per centum; the tax levied and assessed during the year one thousand nine hundred and eighteen computed upon the gross receipts of the year ending December thirty-first, one thousand nine hundred and seventeen, shall be three per centum; the tax levied and assessed during the year one thousand nine hundred and nineteen computed upon the gross receipts of the year ending December thirty-first, one thousand nine hundred and eighteen, shall be four per centum; the tax levied and assessed during the year one thousand nine hundred and twenty computed upon the gross receipts of the year ending December thirty-first, one thousand nine hundred and nineteen, shall be five per centum; the tax levied and assessed annually thereafter shall be five per centum, upon the gross receipts of the year ending December thirty-first next preceding; provided, that those persons, co-partnerships, asso- Proviso. ciations or corporations, whose gross receipts shall not exceed the sum of fifty thousand (50,000) dollars, shall be assessed at the rate of two per centum per annum upon such gross receipts. (P. L. 1902, p. 503, as amended by P. L. 1917, p. 42.)

Amount of tax. The tax to be levied on the corporation under the original act was two per cent. of its gross annual receipts from all its business, not merely two per cent. of its receipts from the exercise of municipal franchises. Electric Co. v. Assessors, 69 N. J. L. 116.

See Eatontown Twp. v. Monmouth County Electric Co., 78 N. J. L. 493.

ment of

franchise tax among tax

ing districts.

213. Sec. 6. The State Board of Taxes and Assessment Apportionshall annually ascertain and apportion the franchise tax to the various taxing districts in proportion to the value of the property located in, upon or under any public street, road, highway, lane or other public place therein, as shown by the statements so filed with said board; but the State Board of Valuation Taxes and Assessment shall have the power to inquire into, revised. equalize and revise the valuations returned to them in said statements by the county boards of taxation, and to fix the

may be

Proviso.

Taxing officer to notify corporation, etc., and collector of amount due.

Tax a lien.

Collection.

valuations for that purpose for any taxing district which shall fail to file its return within the time required by law, so as to secure an equitable and fair valuation and apportionment of said franchise tax upon a uniform basis of valuation between the various taxing districts entitled thereto; the amount of the franchise tax shall be certified in writing to the respective assessors of taxes or officers having like power and duties to perform on or before May first in each year; provided, that no change in the apportionment of the franchise tax shall be made after the apportionment by the said State Board of Taxes and Assessment as aforesaid, except by and with the consent in writing of the assessors of the taxing district whose proportion of the franchise tax would be reduced by such change, and all such changes heretofore made by said board with such consent are hereby validated; the assessors or officers shall, within five days after being so notified of such franchise tax, deliver, or cause to be delivered, to each person, co-partnership, association or corporation taxable under the provisions of this act, and to the collector of taxes of such taxing district, a statement in writing showing the amount of such franchise tax so ascertained, which shall become due at the time and place, when and where other taxes are due and payable in such taxing district, and the tax shall be and remain a first lien on the property and assets of such person, co-partnership, association or corporation, on and after December first following its assessment, until paid with interest and penalty thereon, and shall be collected in the same manner that other taxes are collected, and subject to the same discount penalties, and the same proceedings now available for the collection of other taxes shall remain applicable to the collection of the franchise tax (e). (P. L. 1900, p. 504, as amended by P. L. 1918, p. 909.)

Certiorari. Under section 6 and section 3 of the original act, it was held that a writ of certiorari will not be granted to review such apportionment of taxes for the current year, since its allowance would be futile. Hoboken v. Jersey City, 68 N. J. L. 607. Eatontown Twp. v. Monmouth County Electric Co., 78

N. J. L. 493.

(e) As amended by P. L. 1903, p. 225, and P. L. 1918, p. 909, the latter act becoming effective of January 1, 1919.

214. Sec. 7. All money now payable by any person, copartnership, association or corporation to any taxing district for its exclusive use pursuant to any contract, agreement, resolution or ordinance (except money expended for paving or repairing any street, highway or other public place, or taxes upon property, real and personal), shall be paid, notwithstanding this act, and when paid shall be considered a payment on account of, or in full, as the case may be, for the franchise tax to be apportioned according to the provisions hereof; if the amount so payable is greater than the amount of the franchise tax to be so apportioned, such payment shall be in lieu thereof; and if less, the difference in amount shall be payable as herein provided. (P. L. 1900, p. 504.)

Payment of contract liability. Under this section it was held that when a street railway company under annual contract liability of $250 to a township was taxed more than that amount in the township under the act of 1900, and paid the tax in full, such payment included payment of the contract liability without separation into parts or specific appropriation by the company of the proper share of the fund to such contract liability. Eatontown Twp. v. Monmouth County Electric Co., 78 N. J. L. 493.

215. Sec. 8. The franchise taxes imposed by this act shall be in lieu of all other franchise taxes now assessed against the persons, co-partnerships, associations or corporations, subject to the provisions of this act and their property. (P. L. 1900, p. 504, as amended by P. L. 1902, p. 477.)

Validity of section. This section is not invalid as a legislative attempt to control the courts in the interpretation of statutes, but is a limitation of the scope of the act itself, being equivalent to a provision that the act should not apply to the specified corporations. Assessors v. Plainfield Water Supply Co., 67 N. J. L. 357.

Pavement of streets.-This section does not relieve a street railroad company of its duty to pave certain parts of streets imposed as a condition to its rights to use electric motors. Trenton v. Street Railway Co., 72 N. J. L. 317.

See Electric Co. v. Assessors, 69 N. J. L. 116.

216. Sec. 9. None of the provisions of this act shall be construed as in anywise to alter, impair or repeal any of the