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TAXATION AND REVENUE SYSTEMS—NEW JERSEY. 
C. THE INHERITANCE TAX. 
The inheritance tax does not accrue to the towns and 
cities. 
D. CORPORATION TAXES. 
See state revenues. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
City councils or the selectmen of towns may license: Pawnbrokers; 
public shows, and exhibitions, $1 to $300 per day (if in a hall, $1 to 
$50); billiard tables and bowling alleys, $10 per year; same in 
summer hotels, $4 (when licensed they are exempt from taxation); 
dogs, male, $2; dogs, female, $5; breeders of dogs, $12 to $25; ped 
dlers, per year, $5 to $10; itinerant vendors, 2 per cent of value 
of goods in stock; plumbers, 50 cents annually. 
School Revenues. 
Each town constitutes a school district. The 
selectmen may assess taxes on the property subject 
to town taxes, but may make a new invoice. 
The statutes provide that the selectmen in each 
town are to assess annually “upon the polls and 
ratable estate therein a sum to be computed at the 
rate of $750 for every dollar of the public taxes 
apportioned to such town.” Towns may, however, 
raise more. 
In order to equalize the school facilities and to 
assist in providing adequate supervision the state 
makes an annual appropriation which is apportioned 
NEW t 
New Jersey has practically achieved a separation of 
state from local taxation as to sources of revenue. The 
one exception is the state school tax. The state derives 
its revenues mainly from: (1) Taxes levied on railroad 
and canal property; (2) taxes levied on the capital 
stock of miscellaneous corporations, including a large 
number which, although incorporated in New Jersey, 
do not carry on business there; (3) a collateral inheri 
tance tax; (4) taxes on banking and insurance com 
panies; and (5) miscellaneous fees and income from 
state property. The revenue from these five sources 
has for several years been so ample that the state has 
been able not only to meet its own expenses therefrom, 
but also to make liberal appropriations in aid of local 
school districts. (6) There is levied by general law 
on ratable property as assessed in the local taxing dis 
tricts a so-called state school tax. Ninety per cent of 
the proceeds of this tax is returned to the school dis 
tricts as soon as received; the remainder, constituting 
the reserve fund, is apportioned to the counties, 
together with additional moneys from the state treas 
ury derived from other sources. 
3 This compilation is derived mainly from the following sources: 
Tax Law of New Jersey, revision of 1903, with annotations, 
amendments, and supplements to 1905; prepared by the board of 
equalization of taxes. 
Session Laws, 1903 to 1913. 
to the towns according to the average assessed valua 
tion per pupil of average attendance. For the school 
year 1912 the amount appropriated was $115,000. 
The proceeds of all taxes collected by the state 
upon the deposits and stocks, in savings banks and in 
similar corporations, of persons who do not reside in 
the state are known as the “literary fund,” and the 
“fund” so constituted is distributed among the towns 
in proportion to the number of scholars, and all money 
arising from dog license fees, which is not paid out 
for damages to domestic animals by dogs, is applied to 
the schools. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
The exemption age of horses, asses, and mules, and of oxen, cows, 
and other neat stock was raised from 18 to 24 months. 
A poll tax of $2 was imposed on every male inhabitant of the 
state from 21 to 70 years of age, whether a citizen of the United 
States or alien, except paupers, insane persons, and others exempt 
by special provision of law. 
Money loaned for school purposes in school districts at a rate not 
exceeding 5 per cent; property of educational, charitable, religious 
institutions, and temperance societies; bonds or notes of the state 
and of any of the counties, municipalities, school districts, and vil 
lage precincts of the state, bearing interest at a rate not exceeding 
5 per cent was exempted from taxation. 
Changes in motor vehicle annual registration.—Nonpassenger 
carrying commercial motor vehicle or truck, not more than 1 ton 
capacity, $10; 1 to 2 tons, $12.50; 2 to 5 tons, $15; more than 5 
tons, $20; automobiles, used exclusively in carrying passengers 
for hire, $10; motor vehicles owned or controlled by a manufacturer 
or dealer, $25; when let for hire, $10 additional. 
1RSEY. 1 
While, as above explained, the general property tax 
is used primarily for local purposes, it is assessed, 
levied, and collected under general and uniform laws 
and under the strict control and supervision of the 
state board of equalization and its agents, and the 
county boards of taxation. 
The “main stem,” the franchise, and the rolling stock of railroad 
and canal property are withdrawn from local taxation. All other 
corporations are taxed in the same manner as private individuals, 
and public service corporations using the public streets or highways 
pay a tax to the municipalities on their gross earnings, in addition to 
the taxes levied on their property. 
The general tax law was extensively revised in 1903 and again in 
1905, and in 1906 the general system was fundamentally changed 
by the introduction of the county boards of taxation. The laws 
concerning the state tax on railroads and the local gross earnings 
tax on public service corporations have been amended many times 
since the census digest of 1902 was compiled. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE IV. 
Sec. 7, par. 12. Property shall be assessed for taxes under general 
laws and by uniform rules, according to its true value. 
OFFICERS. 
The officers most directly concerned with taxation are: 
(1) Assessors under various titles, but the general tax law pro 
vides that the term “assessor” shall apply to all officers charged 
with the assessment of taxes.