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STATE BOARD OF ASSESSORS
State of New Jersey,
FOR THE YEAR 1885.
TRENTON, N. J.:
OFFICE OF THE STATE BOARD OF ASSESSORS,
TRENTON, January 12th, 1886.
To the Legislature of New Jersey:
In pursuance of the requirements of the act entitled “An act for the taxation of railroad and canal property;"'approved April 10th, 1884, the State Board of Assessors appointed under said act respectfully present the advance sheets of their second annual report. This form of the report, “advance sheets,” being the same as that adopted last year, seems to be made necessary in order that the Legislature shall at an early period in its session be informed, as nearly as possible, of the outcome of the work of the Board, and of the amount of revenue that may be calculated on therefrom. The completed report cannot be made in time to meet this requirement, for the following reason :
After the yearly valuation of the railroad and canal property is completed, the tax thereon assessed, and the schedules delivered to the Comptroller on the first day of December, as required by law, so much of the work of the Board, with the reasons that have governed them in arriving at their conclusions, can be given to the Legislature. But all this work, by the terms of the law, is subject to revision at a later day, as provided by the fifteenth section of the act, as follows:
“15. And be it enacted, That the said State Board of Assessors shall meet on the third Monday of December, at the State House, in Trenton, for the purpose of reviewing their assessment, and may adjourn from day to day till they shall have finished the hearing; upon the written complaint of any company or person considering itself or himself aggrieved, and specifying the grievance, or of the AttorneyGeneral or of any member of the Board, on behalf of the State, that the property of any company is assessed too low, either in the whole or in any taxing district, or that property has been omitted, they shall review the said assessment, and correct the same as shall appear just.”