METHODS OF TAXATION. 533 



If so great confusion can occur where the property to be valued 

 for taxation is visible and tangible property, and where the prin- 

 ciples underlying the assessment are few and comparatively simple, 

 what is to be expected when the attempt to reach invisible and in- 

 tangible property is added? 



Constitutional provisions have not secured equality of valuation, 

 and the statute laws are powerless to make effective the sounding 

 phrases of the Constitutions. " Property shall be assessed for taxes," 

 says the Constitution of New Jersey, " under general laws and by 

 uniform rules, according to true value." The Assembly sought to 

 embody this principle or rule in the laws of the State. " All real and 

 personal estate within this State, whether owned by individuals or 

 corporations, shall be liable to taxation at the full and actual value 

 thereof, on the day in each year when by law the assessment is to 

 commence." * Such assertions of the basis of taxation need no 

 further explanation, for the intention of the framers of constitu- 

 tion and law is unmistakable equal and uniform taxation, a com- 

 mon burden involving a common obligation to discharge it. The 

 practice at once creates the necessity for recognizing the inaptitude 

 of the instruments called upon to carry the law into execution. 

 More than four hundred separate assessors and boards of assessors 

 determine the taxable values upon no uniform system and in de- 

 fiance of law and Constitution. " In practice they value real estate 

 all the way from twenty-five to seventy-five per cent of its true 

 value, depending on its location, income, etc., and their personal 

 or political prejudices, and value different contiguous areas at dif- 

 ferent valuations, though of equal values really; and as to personal 

 property, I regret to say, they appear to make no earnest or honest 

 effort to reach it anywhere, except in the agricultural districts, and 

 even there very imperfectly." f 



Enough has been said in these articles to show that this defect 

 of method is not peculiar to one State, but is to be found in all. 

 The remedies proposed or adopted have proved ineffectual to pro- 

 duce a better result. It is asserted that the more careful selection 

 of the assessors, a higher salary for service, and a more strict ac- 

 countability for their acts would introduce a reform; but this could, 

 even under the most favorable of conditions, be only a partial re- 

 form. A State assessor with power to remove the assessors has 

 been recommended, but this officer could not become so conversant 

 with conditions throughout the State as to be able to decide on 

 the many questions of assessments coming before him. Certain 

 descriptions of property could be dealt with by such an officer and 



* General Statutes of New Jersey, p. 3929, section 62. 

 f James F. Rusling, in the New Jersey report of 1897. 



