Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1883-03-24
POINTED INSTRUCTIONS.

The State Board of Equalization have pre-
pared somewhat pointed letter, q copy of
which is to be forwarded to each Assessor
and Deputy Assessor throughout the State.
The following is a copy of the communica-
ton:
Dear Sir: Exclusive of railroads assessed
by the State Board of Equalization, the as.
sessmeut by Assessors of the property in the
State for the past threey years was as follows !:
In 1880, $685. OPS, 554 in 1881, S59S, 750, 01S !;
in 1882, S579. $40. 449. This shows decrease
in the assessment of 1881 below that of 1880
of $50, 27S al, and decrease in 1882 below
that OF 1881 of S1S,S79, 564, Notwithstanding
that the past two years were the most pros.
porous years the State has known.
From the reports of the previous Board,
and from our personal acquaintance with the
money values of the property in the State,
we are satisfied that the assessment of this
State, exclusive of railroads, has been made
largely below "full cash value, and that if
Assessors had done their duty this assessment
for the year 1882 would have been not less
than 81, ZOO. 100000 It is folly to say
that in the past two years the wealth of the
State has dec eased from $685. OBS. 554 to
S579 $40, 479, loss of S55, 15S, los, or S.6S
per cent.
ne QuLiSs Vi buo StestSsOrS are SO DlalQiY
set forth, in respect to assessing, that it is as
surprising as it is painful to know that they
have SO willfully disregarded their sworn obi
cations and the mandates of the law. The
assessment of property below "full cash
value must cease. Your attention is called
to the definition of "full cash value in Sec.
ton 3617 of the Political Code, and the
former Board, in its first report. pertinvntly
explained the phrase by a quotation from
report by General james II. Goodman, the
Auditor of Ohio, as follows: What par
ticular individual will pay does not furnish
rule; the price at forced sales ought not to be
accepted as guide. as such sales are gener-
ally made in unfsvorable circumstances for
any but one or two uncomfortable buyers.
The only value that can approach uniformity,
as applicable TO multitude OF cases, and sp-
proximate equality and justice, is the usual
selling price Of similar property In the same
vicinity. This would be the rule then, if the
Legislature had not prescribed any rule on
the subject, but, as will be seen, the Legis-
lature has adopted this identical rule"
1t is the firm purpose of this Board, so far
as it lies in its power, to effect just, equal
and "full cash value" assessment of proper
ty, and to this end the members of the Board
will, in the current year, visit the various
counties and ascertain the ratio at which
property is assessed and where any Assessor
has not performed his duty. and has under
assessed the property of his county, the Board
will unhesitatingly exercise the power con-
ferred by the Constitution and increase the
total assessment Of the county. That some
injustice ia done by increasing the whole az
sessment of county is admitted but as the
Assessor has it in his power to prevent the
necessity of such increase, the responsibility
therefor must be placed where il belongs, that
is, upon the Assessors. When those who com.
plain of an increase in their assessments are
aware of our determination to equslize the
assessments in the State, and that such in
crease will produce equality Of assessment
and corresponding low rate of taxation, the
public, we confidently believe, will sustain
you in your action.
Your atteation is called to the provision of
the Constitution, which provides that "Cul-
tivated and uncultivated land, of the same
quality and similarly situated, shall be as
sessed at the game value" The object of
this provision is well understood. 1t was to
bring uncultivated land up to the
standard of the value of cultivated
land. Land, therefore, should be as
sessed as land unaffected BY the improve.
ments. To assist the Assessor in his judg-
ment of the value of land he must be care
full to pursue strictly the law and Constitu-
ton, and assess all improvements separately
from the land.
The Code declares, in Section S617, I'm.
to be: l. All buildings, struct- |
ures fixtures, fences and improvements |
erected upon or affixed TO the land. 2. All |
fruit, nut-bearing or ornamental trees and |
vines not of natural growth.
There is injustice practiced by allowing the |
person assessed to fix the value of personal |
A competent Assessor should not |
only be acquainted with presumptive wealth |
Of the citizens of the county, but with the
value Of property. Particularly in reference
10 the value of merchandise, his knowledge |
IF the reputed extent of business done by
merchant will enable him to detect andcorrect
,rrur or falsehood in statement. The As
Iessor should be careful, TO nicely, to exact
rom each person statement of his personal
property, in detail. and, while the officer may
,e aided by the estimates of the value OF
by the owner, he is not concluded
hereby, but must FIX the value upon his own
Judgment.