The Columbian. [volume] (Bloomsburg, Pa.) 1866-1910, 1876-06-09
TRlENNIAL ASSESSMEN


Acts OF Assembly upon the subject of taxa
ton compliance with which will very ma
terially add to the comfort, convenience and
correctness of the performance of the public
business. Great irregularities exist every
where in this branch 0f the public service,
and the Courts have been obliged to relax
the strict rules of law and somewhat of evil
dence, to prevent still greater injustice.
Much of this necessity is doubtless owing
to the constant rotation out of office, which
obtains in this country as n part of its politi-
cal system. a man entering upon even the
the lowest duties of public life,is not allowed
to become thoroughly acquainted with them
and able to perform them satisfactorily and
intelligently, before some other patriot
pushes him aside, and by the will of the
sovereign people, assumes them. Thus the
largest part of the public business of the
country remains in unskilful and incompe.
tent hands, not on account of any natural
inaptitude, but, because no man is allowed
to remain long enough in office to make
himself thoroughly acquainted with the
routine of his duties, much less with the
exact details. And that difficulty runs
through the whole circle of political pre-
ierment, from the lowest township office, to
the high dignity of a Senator of the United
States.
| Among the many, apparently minor, but
really very important duties which citizens
are called upon to perform, that of Assessor
of lands and goods for public taxation, is
one of the most delicate and difficult and
requires degree of common sense and
sound judgment which are not often brought
to its exercise. 1t can easily be seen that
the valuation, assessment, adjustment and
equalization of property for taxation, re-
quires time, thought, experience, and very
thorough knowledge of what goes to make
value. Perhaps our whole system of taxa
tion is vicious but we should endeavor to
get out of it the best of which it is capable.
In early times, lands were the chief sources
of such revenue. Bonds, stocks, mortgages,
money at interest were scarcely known to
the assessing officer, But now the personally,
if it could be fairly and honestly reached,
would and ought to bear very much larger
proportion Of the public burdens, than the
realty. And the time is coming when a
thorough revision of the system will shift
the weight to a different species of property.
Lands, however, seated and unseated, rs
soon rs the Commonwealth had parted with
her title, became and were made liable to
IN apl sa1a for ha of
the taxes. The first Act making them sub
ject to sale for county taxes is that of Apr
IL, 1899, Sec 25--3 Smith Laws 40l. Then
came the Acts of April g. 1S04-April H.
1909, March l3, 1Sl5-March 20. 1924 and
April 10, 1884 also 30 April, 1914, &c.
BY the Act of April 6, 1902, Sec. 7, t
Smith Laws 5l5, they were made liable to
sale for non-payment of road taxes and if
the taxes were not paid to the supervisors,
| the lands so assessed as unseated, were to be
returned to the County Commissioners, and
by them to the County Treasurer for col
| lection by sale. The return of the unpaid
taxes must be made, now, before the first
| day of FEBRUARY in each year, and the sale
is to be on the second Monday of June of
every second year.
| BY an Act of March III the clear yearly
value Of all estates, (which seems to exclude
unseated lands, as having no clear yearly
value) were assessibe for the support and
maintenance of the poor but by the Act of
10 April 1884, and perhaps earlier, they were
| alsn innlulaN IN tha lat nf 70 yuhla "
and by Act Of 30 January 1862, 2. l.. page
| 8, they were made subject to sale, in Column
bia county, for the poor taxes. And the re-
turns of the unpaid poor taxes should also
be made before FEBRUARY first, in each
year. .-
BY the Act of May s, 1854, p. L. Gl7, for
the regulation and continuance of system
of education by common schools, unseated
lands were subjected to taxation aud sale for
non payments of the school taxes, as they
were for County taxes.
Thus seated and unseated lands are taxa.
BILE, and are subject to a sale by the County
Treasurer for non payment, Of assessment
for County, Road, Poor, and School taxes.
The assessment and valuation for County
taxes controls and regulates the township
and school district assessment, as to the valu,
Of the property, but not as 20 the rate pei
cent.
Now, as the subject of taxation, the Ac
of Assembly of 30 April 1914, p L. 497
says "All real estate, to wit: houses, lands
lots of ground and ground rents, mills ant
manufactures of all kinds, furnaces, forges
bloomeries, dstilleries, sugar-houses, malt
houses, breweries, tan yards, fisheries ant
ferries, wharves, and all other real estate no
exempt by law from taxation :'-Unde
which clause, 'all other real estate" tn,
courts have properly included all kinds o
machinery and improvements which bav,
yet been put on, or under any lands o
} grounds; such as coal breakers, steam pump
ing apparatus, planning mills &c. &C.; an,
the proper method is, to assess and valu
t all this machinery and improvement wu
: the ldnd and tax it to the owner of the land
And this is in accordance with the oath G
the assessors-"That you will Justly an
honestly, to the best of your judgment, asses
and value every separate lot, piece or tra(
b of land, with the improvements thereon y,
:, Making no separate valuation of improv,
a ments, machinery or other erections in {
!. upon the lands, but leaving all such quei
O tions to be adjusted by the parties who ma
think themselves interested. This is poil
" to be particularly insisted on and attende
Q to, II will simplify business, save troubl
d and be practically and legally correct an
q proper.
l. 1t is to be observed however, that this ru
II does not prevent separate assessments
is separate interests in land. As, if one ma
owns the surface, and another the deyelope
iron ore, or stone coal, or limestone under
& there, the owner of the soil is taxed with i
e and the owner Of the ore, coal or lmeston