Centre Democrat. [volume] (Bellefonte, Pa.) 1848-1989, 1880-04-15
ASSESSORS DUTIES.
The Triennial Assessment.

HOW TO MAKE ASSESSMENTS IN COMPLIANCE
WITH THE LAW, AND HOW TO KEEP
UNIFORMITY IN TAXATION.
We copy from the Democratic Ban
ner of Williamsport the following
extracts from the law relating to. the
duties of Assessors in making the tri-
ennial assessment. The remarks of
the Banner are made to apply to Ly-
coming county, but so far as the re-
quirements of the law are concerned,
they apply as we'll to Centre county:
"This is the year of the triennial
assessment, and not only the Assessors
are interested in making assessments,
but the people who have property to
assess are deeply interested in seeing
perfectly fair and uniform system
adopted throughout the county. Com
plant comes not so much from op.
pressiye taxation as from unequal taxa.
ton. The farmer who knows that
he is paying twice as much tax as his
neighbor, who owns just as much assess
able property, will utter loud and bitter
complaint and il is right that he should
do so. Pursuant to public call the
Assessors of Lycoming county met in
the Court House last week, for the pur.
pose of getting together for consulta.
tion and agreeing upon general uni.
form system of assessing for this, the
triennial assessment year. The meet.
ing was held, but it is generally conced.
ed that but little was done looking to
the object of the assembly. Thinking
perhaps, that we could render some
assistance in this matter of making
assessments, we will publish herewith
such extracts from the law relating to
the duties of Assessors and the manner
of making assessments as we think will
help in this troublesome work of arriv.
ing at uniformity. The information
here given is extracted from a very val.
liable book written and published by
Willis X. Bierly, Esq, and entitled
"The Rights and Duties of County and
Township Officers
Having received the last adjusted val.
uation and instructions from the Coun.
ty Commissioners, and been duly sworn,
it is the duty OF Assessors to go from
house to house and assess all males,
above the age of twenty. .one, who reside
in the district, and all other persons
who have assessable property within
their district. The following in addition
to large tracts of land, are assessable
as real estate: Houses, lots of ground,
mills, manufactures Of all sorts all fur.
naces, forges, bloomeries, distilleries,
sugar houses, malt houses, breweries,
tan yards, ferries, ware houses, coal
chutes, machine shops, wood yards,
company boarding houses, buildings
used for receiving and trans.shipping
goods or merchandise, and barns and
stables used for horses employed in
drawing cars.
The following are held exempt from
assessment: The bed of stream by law
declared public highway; the bed,
bank, and tow path Of an incorporated
canal water stations and depots OF a
railway company reservoirs of canal
company houses and gardens of lock
tenders and collectors houses of engi.
neers collectors and engineers Offices
and engines and machinery for raising
cars up planes.
The title 10 lands is and remains in
him who has the deed or articles of
agreement for purchase, for purposes Of
taxation; and in case of SheriffTs sale,
the title remains in the defendant in
the execution until the Sheriff's deed
is acknowledged. When seated lands
are partly in one township and partly
in another, they will be assessed in the
township wherein the mansion house is
situated. This does not apply where
the mansion house is in an incorporated
city or borough, and the farm outside.
And by act of May 81, 1878. where the
township or borough line passes through
the mansion house, IL il the duty Of the
owner to select in which the residence
shall be designated, This must be done
in writing, presented TO the County
Commissioners, and once made will be
final. II not made, the Assessors shall
assess the same as being wholly in The
township.
There IL great complaint that prop.
erty whichis assessed in one township
is omitted in another. The following
items of personal estate are assessable:
All horses, mares, geldings, and cattle
above four years old !; ell gold lever
watches I; silver watches valued above
$25 gold and silverware above the val.
ue OF $500; pleasure carriages, pianos,
mortgages, debts due from solvent debt.