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Preface.

The numerous amendments to our tax laws and the passage of the several Revisions of 1918 have made increasingly urgent the need of a complete Compilation of Laws Affecting Taxation, both State and local. In issuing this Compilation, the State Board of Taxes and Assessment has endeavored to provide a complete guide to all taxing officials in the State, not only in respect to the taxes assessed and levied by the local assessors and collectors for local purposes, but also in respect to other taxes, levied by the State and bearing more or less directly on the duties of the local officials. No attempt has been made, however, to include Inheritance Taxes, which are levied by the State Comptroller, nor any license fees imposed under ordinances of local governing bodies.

Outline of Taxation System in New

Jersey.

Taxes in New Jersey are levied under the general property tax system, the Constitutional requirement being that all property shall be assessed for taxation by general laws and under uniform rules, according to its true value. Certain classes of property, however, have from time to time been segregated by the Legislature for taxation at stated rates or by special methods, and certain additional taxes have been imposed, by way of a franchise tax or otherwise; but these classifications have been held by our Courts to be within the Constitutional requirement. The accompanying diagram shows in brief the several classifications of our taxing system, the method of assessment and collection, the rate of tax applied and the disposition of the

revenue

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