Work of the Board

Miscellaneous Corporations....

Suggestions in regard to certain Miscellaneous Corporations.......
Railroads of the World..........

Railroads of the United States-their extent, cost and revenue.

Railroads of New Jersey.....

Mileage of Roads in New Jersey...

6

8

9

11

12

15

16

18

Reviewing the Assessments....

Answer to complaints of over-valuation...........

Answer to claims for exemption by virtue of alleged previous contracts with the
State............

Constitutionality of the Law.

Discussion of the taxable quality of Franchise.......

23

Opinion of the Supreme Court of the United States on the subject of Franchise.. 32
Answer to the complaint of the Central Railroad Company of New Jersey........ 33
Rules of the Illinois State Board of Equalization for the ascertainment of the
value of Franchise...

Relative Taxation.........

Comparison of the Railroads of Massachusetts with those of New Jersey in regard
to taxation.....

Conclusion..

Exhibit A. Forms for returns from Miscellaneous Corporations.......
Exhibit B. Forms for returns from Railroad and Canal Corporations.........

51

61

ASSESSMENTS.

Gas and Electric Light Companies.........

MISCELLANEOUS CORPORATIONS.

Page.

70

Telegraph, Telephone, Cable and Express Companies...
Oil or Pipe Line Companies........

Fire, Marine or Accident Insurance Companies.........

Life Insurance Companies incorporated in New Jersey..

Life Insurance Companies not incorporated in New Jersey, but doing business