The defect has persisted and become more aggravated each year. In 1870 a special commission came to the resolution that "the great variety of rates levied by different authorities, even in the same area, on different assessments, with different deductions and by different collectors, has produced great confusion and expense; and that in any change of the law as regards local taxation, uniformity and simplicity of assessment and collection, as well as of economy of management, ought to be secured as far as possible." When it is considered that for the five independent valuations for raising rates on property there are in England and Wales more than one thousand valuation authorities, the hopelessness of obtaining uniformity is apparent. With such a multiplicity of agents it is useless to look for good results. There is no fixed or necessary time for making the valuation lists; no uniform system of or scale for making deductions for arriving at the ratable values of certain classes of property; exemptions and allowances are said to be given unduly, through undue pressure on the assessing authorities; and the assessment committees have no statutory power to ascertain from owners or occupiers the rentals and other particulars needed to determine values. The reforms needed are a geographical redistribution of taxing limits and uniform rules of assessments.
If so great confusion can occur where the property to be valued for taxation is visible and tangible property, and where the principles underlying the assessment are few and comparatively simple, what is to be expected when the attempt to reach invisible and intangible 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."[56] Such assertions of the basis of taxation need no further explanation, for the intention of the framers of constitution and law is unmistakable--equal and uniform taxation, a common 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 defiance 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 different 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."[57]