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TAX LAWS

OF THE

STATE OF NEW JERSEY

A COMPILATION OF THE STATUTES

RELATING TO THE
ASSESSMENT AND COLLECTION OF TAXES (Revision of 1918)

AND THE
TAXATION OF RAILROADS AND CANALS, BANK STOCK,

CORPORATIONS AND FRANCHISES

WITH AMENDMENTS AND SUPPLEMENTS

(To the End of the Legislative Session of 1918)

CASES AND ANNOTATIONS

COMPILED UNDER THE DIRECTION OF
STATE BOARD OF TAXES AND ASSESSMENT OF NEW JERSEY

BY

THEODORE BACKES AND GODFREY W. SCHROTH, JR.,

OF THE
MERCER COUNTY BAR.

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TABLE OF CONTENTS.

21

lll

TAX REVISION OF 1918, i ..i i . . . . . .

. . . . . , 1-90

Exempting Section of Mausoleum Acti . . . . .

TAX MAP ACT, ... i . i ...i

49

Tax Map Exemption Act (par. 13j).

Act 1881 in re irregularities, etc.., in :

assessments,

i . . . . . . . . . . . .

COUNTY BOARD ACT, . . . . . . .

Act for allowance for action on appeals,

in apportioning taxes, ..

105

Act for notice of appeal by County Board, ... 107

EQUALIZATION ACT OF 1917,

107

ACT CREATING BOARD OF EQUALIZATION OF TAXES.

." STATE BOARD OF TAXES & ASSESSMENT

VENT 166

BANK STOCK TAX ACT, .............

121

ROAD TAX ACT, ; . . . . .,

· . . . . . . . . ii 128

BRIDGE & TUNNEL TAX ACT,: .

130

TAX SALE REVISION OF 1918, . .. i ono. 133

. 132-158

Soldiers' and Sailors' Civil Rights, ...137-139

Collector's powers and duties in re collec-

tion and sale to devolve on successor,

159

RAILROAD AND CANAL ACT, · · · · · :

160

Taxes of insolvent roads - compromise (1916),

icoici.

162

Act 1897, to pay 2d class R.R. taxes to dis-

• tricts, (Par. 175a), ...........

178

Act 1913, to pay main stem, etc., taxes to

I schools,

178

. .
.

. .

. . .

Act 1917 to credit R.R. proportion of Road

Tax to Road Fund,

181

DUFFIELD ACT OF 1905, TAXING 28 CLASS

R.R, AT LOCAL RATES, ...........

. .188

AVERAGE TAX RATE ACT, .

191

to R. R: Act of 1884, ; 194-199

† 1911 to R.R. Aet (property

omitted in returns). .. .. . :

200-203

Act 1885 for surrender of special immunities

.by Railroads.minnirininirintain

206

Act 1890, for surrender of contracts of

:

.206-207
ACT 1918* (ch, 284) REVISING DATES OF RAIL. .
ROAD ASSESSMENTS,
:

211
:

. . . .

FRANCHISE TAX ON PUBLIC UTILITIES,

217

" ON STREET RAILWAYS,

224

GROSS RECEI PTS TAX (Ch. 148, Laws 1918) ON

CERTAIN UTILITIES, .....:::::...

229

FRANCHISE TAX ON MISCELLANEOUS CORPORATIONS

Miscellaneous Corporations, - Express,

Pullman & Life Insurance Companies, .. . 252

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