Clearfield Republican. [volume] (Clearfield, Pa.) 1851-1937, 1874-03-18
The ROnrd or RCUtstOsD.

AL least IN nuuuTcu tiihop ""'S W
heard tho romark, "wherc Is the use
in elecling Assessors and paying them
If the County Commissioners make
the assessment" Tho answer to
this sage O question is answered by
the legislature in the following words
Tho County Commissioners OF each county
shall compose n board TO bc called Board oil
Revision, of which the County Commissioner
holding the Oldest certificate OF election shai' ne
President The members Of the said board snali
each take and subscribe an oath or a'hrma',on
in the following words, to-wit II DO swear lor
aairm) that will faithfully, and 70 tue oes. y,
nv knowledge and judgment, revise, correc. anu
coual,zc the valuation Of all property taxable py
law In - county and faithfully perform all the
duties of member Of the Board af Revision ior
- county according to the laws OF this oom-
monwcalth," which oath shall bc deposited In
the Office Of the Recorder for the county. Pam
phlet laws 1912, page fi5.
The same authority which imposed
tho foregoing duties and oath upon
tho County Commissioners, also points
out the duties of assessors in language
like this
1t shall be tho duty Of the several assessors
and assistant assessors to assess, rate and vaiue
all objects of taxation, whether for Statecounty,
city, district, ward, township or borough pur-
poses, according to the actual value thereof and
at such rates and prices for which the same
would sell for at bona fde sale, and on the re-
turn Of such assessments Of valuation, to the Of
fee Of tho County Commissioners; after the same
shall have been carefully examined and corrected
Il shall be lawful for said Commissioners u they
believe any property or thing made taxable has
been assessed and valued below its actual value
lhcrcofj if tho same hos boon assessed and
valued above its actual value, to reduce the same
thereto. [P. L., May lSii Page 39i.l
The Board Of Revision in each county SHALL
on receiving the returns OF the assessor, proceed
to examine and inquire whether the same have
been made In conformity with the laws oil this
Commonwealth and whether all property to be
valued for taxation for State and county pur-
poser has been valued at sum or price not less
than the same would bring, after full public no
tice, at public sale, supposing each separate lot
or pieces of tracts Of land with the Improvements,
or the personal property Of each indvidual,com-
pany or corporation only, were to be sold. And
on the day appointed for determining whether
any property has been reduced too low, or reduce
the same, II too high, they shall proceed 10 raise
the price or valuation Of any property which they
If they cannot, the day appointed revise, raise
and equalze the valuation Of all property which
they shall believe to have been reduced too low,
they may adjourn from day to day until the
whole of such valuation shall have been revised,
raised and equalizcd p. L., May 1871, Page 1881
II will bc observed by this that the
law making power designed and called
into requisition the combined wisdom
and labors of the County Commission
ers and tho Assessors, with the hope
that all should use their best endeavors
jointly and mutually to bring about a
correct assessment Of the property in
each county.
1t is very evident from the forego-
ing enactment that tho legislature de-
signed that each Assessor should val
uc and assess the property in his bor-
ough or township at its real value, ac-
cording to the best Of his judgment
and ability. How near the present
assessment approximates that stand
ard is not now necessary TO state, be-
cause our design on this occasion is to
show to our readers the utility and
necessity of having Assessors and q
Board of Revision.
The thirty-two Assessors in this
county have made and returned their
assessment for 1874. Individually
they are, literally, "miles apart in
their values, even in adjoining
townships, and their work when kept
separate and each held TO bis own in
dividual views is about as unsystemat
ic as it is possible TO make it, ant
wholly useless without the interven
ton of tho Board OF Revision.
Now, we do not want the reader tt
infer that wc are disposed to censur'
our Assessors for the work they bavt
done. The reverse is the fact. Lei
the citizens of our county tomorrow
elect thirty.two other men to the po
stion of Assessor and let the Commis
sioners send them now duplicates ant
put them TO work and the result viii
be the same.
Without the interposition OF thu
Board of Revision the citizens in som'
townships and boroughs would pay
three times the county tax that i
paid in others equally as well i'm
proved and as favorably located.
The best way to cure an individual
who constantly complains about as
sessments and taxation, and quarrel
or upbraids Assessors and Commis
sioners, is to make him an Assessor
clap the harness right on him, an'
put him to work in practical way
Some men have very nice theory
about assessments, but when tha
theory is practically tested it falls t.
the ground.