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NOTE.-See act creating the County Boards of Taxation and abolishing County Boards of Assessors. P. L. 1906, p. 210, pars. 47 to 60, post.

Affidavit of assessor.-In this case, the assessor of P., having taken the proper oath of office and made his assessment, annexed to the duplicate returned by him an affidavit that the statements contained in the assessment were true, to the best of his knowledge and belief. Held sufficient, under P. L. 1866, Þ. 1078, supplemental to the tax act of 1846. State, Bridge Co. v. Metz, 31 N. J. L. 378.

Estimate in case assessor fails to make affidavit.—Under P. L. 1866, p. 1078, § 12, supplemental to the tax act of 1846, if an assessor of taxes attend the meeting of the assessors of the several wards and townships in the county, and produce his duplicate, but refuse to make affidavit thereto, the majority of the assessors convened shall estimate the value of the property liable to assessment in his township or ward, according to the best of their information and belief. State, Twp. of Bloomfield v. Pierson, 47 N. J. L. 247.

When, in such case, the assessors added $100,000 to the assessors' valuation of real estate in the county, it will not be adjudged, in the absence of proof, that they acted arbitrarily, but according to the best of their information and belief. The County Board of Assessors meet only for the purpose of determining how much each township and borough shall contribute to the State and county tax, and the valuation fixed by that board is exclusively for the purpose of adjusting such quota. Rexroth v. Ames, 55 N. J. L. 509. See State, Colwell v. Abbott, 42 N. J. L. 111.

assessment

17. Sec. 502. It shall be the duty of every assessor, before Inspection of filing the complete assessment list and duplicate with the list. county board of taxation, and before annexing thereto his affidavit as required in section five hundred and one of this article, to give public notice by advertisement in at least one newspaper circulating within his taxing district of a time and place, when and where the assessment list may be inspected by any taxpayer for the purpose of enabling such taxpayer to ascertain what assessments have been made against him or his property and to confer informally with the assessor as to the correctness of the assessments, to the end that any errors may be corrected before the filing of the assessment list and duplicate. (P. L. 1918, p. 863.)

18. Sec. 503. The State Comptroller shall, on or before Notification · the first day of February in each year, transmit to the State Comptroller

Board of Education and to the county collector of each county for schools.

by State

of amount

Apportionment.

Amount of State tax to be raised by counties.

a statement of the amount of tax appropriated by the State for that year and to be raised by taxation for the public schools; the State Comptroller shall apportion said tax among the several counties in proportion to the amount of taxable real and personal property of said counties, respectively, as shown by the last annual abstracts of ratables prepared by the State Board of Taxes and Assessment and transmitted by said board to the State Comptroller; the State Comptroller shall also, on or before the first day of February annually, transmit to each county collector a statement of the amount, if any, necessary to be raised by general taxation for State purposes in said county, which the State Comptroller shall apportion in the same manner as the school tax, adding thereto the deficiency, if any, of the previous year; the county collector shall lay said statements before the county board of taxation of his county on or before the tenth day of February in each year, and said board shall apportion the amount required among the taxing districts, as in this act directed, charging the deficiency, if any, to the deficient taxing districts; the taxing districts shall be liable to make good to the State and county any deficiency arising from the default of their collecting and disbursing officers or otherwise, and the counties shall be liable to make good to the State any deficiency arising from the default of their respective county collectors, by apportioning the same in the next tax among the taxing districts. (P. L. 1918, p. 863.)

Amount of State tax to be raised by taxing districts.

Nature of school taxes.—The taxes required to be raised by the general school law for the support of the free public schools of the State are State taxes levied for the use of the State. Society, &c., v. Paterson, 89 N. J. L. 208, reversing 88 N. J. L. 123.

Total aniount in counties.

Total arzount 19. Sec. 504. The county collector of each county shall,

on or before the first day of March in each year, transmit to the county board of taxation a statement of the total amount appropriated by the board of chosen freeholders to be raised for current expenses, debt and interest, public works and for all other county purposes, and all amounts otherwise required by law to be raised by taxation in that year for county purposes. The county board of taxation shall apportion

Amount in each taxing

If not suli.

erty to satisfy levy.

the tax among the taxing districts as in this act directed. (P. L. 1918, p. 864.)

20. Sec. 505. The municipal clerk or other proper officer amount in of each taxing district shall, on or before the first day of district. March in each year, transmit to the county board of taxation a copy of the annual taxing ordinance or resolution, or other evidence showing the amount to be raised by taxation for the purposes of the taxing district. When any execution shall

cient propbe issued upon judgment against any taxing district, and there shall be found no property sufficient to satisfy the same by levy, the officer shall serve a copy of his execution upon the county board of taxation having jurisdiction over said taxing district, and it shall be the duty of the county board of taxation to add the amount due upon said execution, with interest to the first day of June following, to the amounts certified to it to be raised by taxation in said taxing district, and the amount of said execution and interest shall thereupon also be raised by taxation in said taxing district and paid by the collector thereof on or before the fifth day of June following; provided, however, that if the Proviso. copy of said execution shall not be served upon the county board of taxation before said board shall have determined and fixed the rate for said taxing district for the year, then the amount shall be included by said board in the amount to be raised by taxation in the next following year, and the interest shall be calculated to the first day of June of such year, unless the amount of such execution and interest shall have been included in the taxing ordinance or resolution with the other amounts to be raised by taxation in said taxing district, or unless the execution shall have been satisfied otherwise. (P. L. 1918, p. 864.)

21. Sec. 506. The clerk or other proper officer of each Am school district in this State in which the annual appropria- districts. tions for school purposes, to be raised by taxation, are voted by the inhabitants of said school district, shall, on or before the first day of March in each year, transmit to the county board of taxation a certified statement of the amount of moneys appropriated for school purposes, to be raised by taxation in said school district. (P. L. 1918, p. 865.)

Amount in school

Revising
tax lists and
duplicates..

Tax list as revised.

22. Sec. 507. Upon the filing of the assessment lists and duplicates by the assessors with the county board of taxation as hereinbefore provided, said board shall meet for the purpose of examining, revising and correcting said tax lists and duplicates. Any assessor shall attend before said board at such time and place as it may direct, and shall, under the direction and supervision of such board, make up and prepare corrected tax lists and duplicates. Such board may adjourn from time to time in the discharge of its duties, and shall have the power, after investigation, to revise, correct and equalize the assessed value of all property in the respective taxing districts; to increase or decrease the assessed value of any property not truly valued, to add to said lists and duplicates any property which has been omitted or overlooked, at its true value, and in general to do and perform all acts and things necessary for the taxation of all property in said county equally and at its true value. Such county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and shall, upon ascertaining the total amount of tax to be raised, fix and adjust the amount of State school, State and county tax to be levied in each taxing district in the county in proportion to the respective values thereof, and the amount to be levied in cach taxing district for local purposes as certified to said board, and shall cause each assessor to enter in appropriate columns upon the said tax lists and duplicates for his respective taxing district the net corrected value assessed to each person for both real and personal property, and to enter the addition of the items of each column at the foot thereof, on every page; the rates per dollar, which shall be such as according to the valuation on the duplicate will be sufficient to produce the sum required, and to extend on the duplicates the amount of tax computed on each assessment at said rate. (P. L. 1918, p. 866.)

Omitted property.—Under Section 28 of the general tax act of 1903 (superseded by this act), where property was assessed as omitted property, notice must be given to the owner and de mand of payment be made of him unless he be a non-resident, and a tax sale founded on an assessment, without such notice and demand, is void. Mitsch v. Township of Riverside, 86 N. J. L. 603.

Where taxpayer, owning jewelry, notes and bank deposits, was assessed for personalty on valuation of household goods only, subsequent assessment for jewelry, etc., as omitted property, made by a county board of taxation, was proper, and it was not bound to take proceedings as in case of undervalued property. Fidelity Trust Co. v. Essex Co. Bd. of Taxation, 100 Atl. Rep. 334.

Under section 28 of the general tax act of 1903 (superseded by this act), where it was discovered after the owner's death that personal property had been omitted from taxation, it was a sufficient compliance with the statute to give notice of assessment to the executor who was then the owner. Fidelity Trust Co. v. Essex Co. Bd. of Taxation, 100 Atl. Rep. 334.

See Tunnel & Terminal Co. v. Board of Assessors, 84 N. J. L. 49, reversed 87 N. J. L. 239.

NOTE.—The act of 1906, creating County Boards of Taxation, abolished the County Boards of Assessors, but vested the new boards with their powers. Pars. 47 to 60, post.

Vacancy in office of assessor.-Under P. L. 1884, p. 72, supplemental to the tax act of 1846, in case of such vacancy, and for that reason the duplicate of such city, ward or township is not produced, the board of assessors may proceed to ascertain the proportion of tax to be levied on said city, ward or township in the same manner as if the office of assessor were filled, and the assessor were voluntarily absent from the meeting. Eatontown v. Monmouth, 51 N. J. L. 100.

Apportionment of taxes.—The power of making an apportionment or voting a tax cannot be delegated. State v. Sickels, 24 N. J. L. 125; State, Wharton v. Koster, 38 N. J. L. 308; State, Verhule v. Saalmann, 37 N. J. L. 156.

The board of assessors, in apportioning the State and school tax among the several townships in a county, must distribute it according to the value of the property after deducting debts, as shown by the duplicates of the assessors of the several townships of the then present year, and not of the preceding year. State, Skirm v. Cox, 38 N. J. L. 302.

Under P. L. 1866, p. 1078, § 13, supplemental to the tax act of 1846, when the board of assessors meet, the township to whose quota of tax an addition is proposed to be made, cannot offer evidence to rebut any alleged inequality. The assessors must determine, upon their own knowledge, the existence of any inequality. State, Weehawken v. Roe, 36 N. J. L. 86.

Before they can interfere at all with any duplicate, they must decide that the valuation contained in it is relatively less than the value of other property in the county, and then correct it as to themselves shall seem just and proper. Id.

The duplicates of the several assessors are presumed to contain correct valuations of all taxable property in each township or ward. The board of assessors is not warranted in reducing the valuations of any duplicate; nor has it power to increase the valuations contained in any duplicate, unless upon a careful, particular and thorough comparison of the several dupli

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