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STATE BOARD OF ASSESSORS
State of New Jersey, -
FOR THE YEAR 1884.
TRENTON, N. J.:
OFFICE OF STATE BOARD OF ASSESSORS,
TRENTON, NEW JERSEY, January 7th, 1885. ) To the Legislature of New Jersey :
The State Board of Assessors, appointed under the act entitled “An act for the taxation of railroad and canal property," approved April 10th, 1884, respectfully present this their first annual report.
The duties of the Board under that law having been enlarged by the passage of the further act entitled “ An act to provide for the imposition of State taxes upon certain corporations, and for the collection thereof,” it was found upon examination that the element of time required the earliest attention of the Board to the duties assigned them by this act in order to meet its requirements. The period fixed by this act for the returns to be made by miscellaneous corporations to the Board, expired on the day the Board came into legal existence, to wit: The act of April 10th provided for the organization of the Board on the first Tuesday in May, and the act of April 18th required the prescribed reports from miscellaneous corporations to be made to the Board on or before the first Tuesday in May, which, as will be seen, was before such corporations could have from the Board any proper notice of the requirements of the law. Beside, the law provided that the tax on this class of corporations should be returned to the Comptroller on or before the first Monday in June. Time seemed so important an element in the case as to require some prompt and authoritative method of giving notice to the corporations. The members of the Board called on his Excellency the Governor in advance of the time when their legal existence began, and explaining to him the embarrassment under which they labored, he very wisely determined to issue at once his proclamation calling the attention of all corporations to the provisions of the two laws, and also calling