Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1873-10-15
The Trie,,miaS assessment.

-essor for three years hence. Thi
being tho fact II becomes the duty o
every citizen to give the Assessor |
correct statement of his, her, or thei
property. Wo will therefore intro
ducc tho Assessor 10 tho citizen abou
as follows: 1f H
AssEssoR-Good morning, MrJ ones
suppose you are aware that am th,
Assessor, and have called to mako ,
memorandum of your property.
CITlzFN-All right, Mr.. Smith,
will give you in all | havc. 1t is jus,
and proper that each citizen should
pay his due share Of tax.
AssEssoR-How much land do you
own to dayY h
fCiTIzEN--One hundred and twenty
acres. THE Assessor puts that down,
AssEssoR-Is that more land than
you was assessed with last year?
CiTIzEN-Yes, sir. / purchased
twenty acres from Mr. Doe last spring
A.-Then | will make a note OF
that fact, and when assess Mr.. Doe
must reduce his lot that much below
last year, so that the transfer can be
seen on the duplicate. How many
horses have you over four years old.
C.-Two.
Allow many cows, oxen or steers
do you own over four years old?
C.-l have two cows and one steer
A.-Do you own gold lever OF
other gold watch or silver lever of the
value of $50 and upwards
C.-No, sir. Town neither
A.-Do you own buggy, carriage
or spring wagon used for pleasure or
tor the conveying Of passengers?
C.-Ies, sir. own u buggy.
A-llave you an excess OF over
$500 worth Of household furniture, in
cluding gold and silverware in your
housey
C.-I think / have.
A.-Well, what do you estimate the
excess aty
Cat about 500. purchased
about 81 900 worth.
A-liave you any money at inter.
est in the shape of bonds notes, judg.
monts, ground rents or mortgages
C.-No, sir.
A.-Now, where are your horses,
cattle and buggy? must go and look
ut them
C.-They arc out at the barn.
Assessor and citizen now proceed TO
examine the property the Assessor
making pencil memorandum of the
value OF each species Of the property;
after which he inquiries of tho number
OF acres OF land under cultivation. ex.
amines the house, barn and other i'm
provements, and also makes pencil
memorandum of tho land per acre as
well as of the improvements, so that
when he meet bis assistants he will
have his own impression on paper and
ready to learn the views of the assis-
tants, who perhaps have personal
knowledge Of the premises under con
sidcration.
A correct way 10 arrive at the true
value of u farm of one hundred acres
OF land, with the usual improvements
thereon, is for tho Assessor and the
assistants to Fix the value of three or
iourpropcrlies Of like value in different
portions of the township, taking into
consideration the proximity Of post
office, schools, churches and public
roads, and then adjust the rest by
comparison with those properties and
with each other. Assessors cannot
make too many comparisons before
fixing upon value.
To elaborate still further, VIC will
suppose that the Assessors have agreed
upon tho value of Richard Roc's
farm and fixed il at $4,000. This
farm they have all personally observ.
cd many a time. 1t contains one hun
drcd acres, sixty Of which arc under
cultivation, good house, barn and all
the other outbuildings necessary on a
well regulated farm orchard and
good fences. Now, where is there
another like II in the township? Up
on farms of this size and less the value
should bo fixed per aero. There is an
occasional farmer who owns three
hundred acres but has no moro i'm.
proved land than Mr.. Roe, nor arc his
improvements any better. We sug-
gest that one hundred acres of this
latter farm, together with the i'm
provemen,s, should bo put down at
the same rate as Mr. Roe's, while the
other two hundred acres, whether held
MS timber land or only to keep it un-
der control, should be put down at a
different valuation, either above or
below the valuation fixed on tho one
hundred acres containing the improve
ments.
Assessors should fix from three to
five rates for horses, and mako them
average sT5 or $50. To illustrate We
gill adopt tho latter. Assess the
poorest horse at $50, another at $50, q
third al $50, a fourth at 500 and the
fifth at sl20. Now, add the value of
tho five horses together and we have
IN aggregate value of $3.50. Then
divide by 8 and it will be seen that
the horses average SIG. 1t makes no
difference how many horses you as
~ess by following this rule, il may be
i've or five hundred, the result will
lie the same. Again, occasionally
there may be horse worth only $50,
while probably the very next horse
sou meet is worth $3.50.
The Assessor need pat no value on
watches. Simply say whether it is a
gold lover, gold watch, or silver lev.
er. because the Act OF Assembly fixes
she tax Estate tax onlyl Of 81 on the
tirst, 70 cents on The second, and so
cents on the latter.
There is S,aLc tax OF one per
cent. on all buggies. carriages, etc,
and only three mill State tax on fur
niturc.
The grcst object with assessors
should be equality in assessing, both
in real and personal property.