Savannah morning news. [volume] (Savannah) 1868-1887, 1884-06-12
THE ASSESSMENT SYSTEM.


preston of Views and Opinions.
The City Council met last night in ad-
journed session, to consider Alderman
HamiIton's assessment ordinance. Only
part Of the Board was present, the seats
Of Aldermen Hanley, Wilder and Green
being vacant.
The ordinance, as published in the
MORNING NEWS, was introduced in Coun-
ell May 7, and was laid over until the last
meeting, when it was made a special
order for last night.
Aldermen Hamilton, in presenting the
ordinance for consideration, submitted an
amendment as a substitute for the nrst
section in regard to the adjustment of diff
fprences between the assessor and the as
sessed. He had found that there could be
no differences when the books were
completed. His amendment PROVIDED
that the assessor should serutl-
nize each return CT property, and
if returned at low value he should pro-
coed TO make the assessment at once in
accord with his judgment. The amend
rnent also provided some other changes.
The amendment was defeated. Alder
men Thomas, Nell, Hamlet and Wells
voted against its adoption. causing tie
with Aldermen Hamilton, OCon-
Mayor said he was opposed to
the whole ordinance, and voted against it.
Alderman Hamilton said he had under
stood that other Aldermen had amend
ments to submit. The ordinance was no
pet scheme or hobby that he had set his
heart upon. He offered it as a provision
for a better plan than the one now IN OPP
Grafton.
Alderman Thomas said he had no
To of hfTf hn
defects in the ordinance, which he con-
sidered Objectionable as whole. He be-
lieyed the present system of assessment
far preferable to that proposed, and that
the assessment would be much safer IN
the hands of five men than one. He dep
recated the agitation of the question
at all at the present. time.
1t is not with the assessment where the
trouble is, but with the city's debt. He
did not believe Council had the right to
place so great a responsibility upon one
man, The office as proposed by the oTdi-
nance was the grouping of several offices
together as one, and he did not think it
practicable for one man to do the work.
In any event an agitation of
the question was not advisable now. 1t
was too important matter to be hastily
acted upon, and the Alderman introduce
ing it should allow further time for its
consideration.
Alderman Hamilton agreed with Alder
man Thomas in one thing-that it was
one of the greatest questions which the
! Council had to contend with. In preparing
the ordinance he had communicated with
various cities in the South, including
Richmond, Memphis, Nashville, Charles
ton, Atlanta, and New Orleans, where the
system which he proposed was in opera
ton. The plan he had submitted was
copied from that in Charleston,
which was wholly satisfactory there.
He differed with the Aldermen, in that
! the present system was satisfactory. FOR
| instance, the last two assessment boards
sworn to assess the value of property to
the best oftheir judgment returned valua-
| tiOns differing over three millions of dol
! lars. The assessment OF the first board
was SIS, 1000, 600. The second board re-
| turned an assessment of $12,OO0.000,
which was excessive at the rate of
per cent. previously fixed. and was more
| than enough for the revenues of the city.
In this assessment the board took off 3
! per cent. from all property, Fixing the
rate before the assessment was. in the
opinion of the Alderman, a clear case of
the tail wagging the dog, and was one
Of the defects of the system.
If one man could do the work in Charles
ton and elsewhere, why not in Savannah,
where as capable men could he found as
anywhere +? BY the system provided for
by the ordinance it was proposed to get
more complete return of personal prop
erty, including stocks in trade, which,
it is understood, are not re-
turned for one-fourth their value.
1t also provided a ground upon which to
fix the budget, instead of working
in the dark as heretofore. AS to hurrying
the matter through the Council, he had
not urged it atall. The ordinance divided
for the election of an assessor in July, and
i'm order to accomplish the aim sought for
he had asked a consideration by the Coun-
Gil in adjourned session, so that in event
it was passed ample time would be given
to advertise for an election. He was so
impressed with the defects of the present
system, which he regarded a failure, that
he was anxious to better it in some way.
Among other things he was informed on
looking over the books that a number of
ground rent lots were assessed, and fee
simple lots were not.
Alderman Wells said he knew
of no such instance. 1t was
a question in his mind whether the
ordinance provided for tax assessor or
receiver; whether he was to receive the
returns as they were handed him or
whether he was to make a direct assess
ment.
Alderman Thomas said that Al
derman Hamilton had laid great
stress upon matter that he
He was not aware that the assessors had
taken per cent. from the property in
their assessment. Considering the ordi-
nance practicable in other respects, it
was impossible for one man to do the
work of an Office formed by grouping the
duties of several offices. He thought
if Alderman Hamilton took the
position which he did few weeks ago on
moving an adjournment into private eau
Gus when the matter of city extension
was discussed, he would certainly have
favored a discussion of the present mat
ter in caucus.
Alderman Hamilton replied that this
was different matter. The other was
consideration by a committee of the
whole.
Alderman Minis thought that one man
was more competent to assess property
than five men, because he had the whole
matter in his mind. Nearly every city in
the Union pursued the same plan, and it
would certainly work successfully in Sa-
vannah.
The Mayor thought a question to be
decided was whether the Office created by
the ordinance was that OF a tax receiver
or tax assessor.
Alderman Nell didn't see that either as
ANYTHING to the return Of stock in
trade. as each merchant returned
directly to the City Treasurer. BE could
not see how the creation of this office
would make the responsibility of the tax
PAYERS any more binding and their re-
turns more truthful. He would vote
against the ordinance because IL placed
too much power upon enc man. He fur
Their believed the system if adopted would
continually lead the Council into trouble.
The present system was becoming more
satisfactory, and IN few years, and pos
sibly next year, the city would have as
perfect an assessment as it has ever had.
Alderman Wells-People have different
ideas in returning property for taxation.
IL we are going 10 let the people make
more than 3 per cent. rate.
IL we are going to create this tax receiver
or assessor, or whatever he may be, il is a
one man power which am opposed to.
believe the plan would prove a failure
from the start. The present system is
meeting with satisfaction. In all the agi-
tation OF the assessment ques-
ton during the past spring,
only about 200 property owners appealed
from the report OF the assessors, showing
that il was in a measure satisfactory.
The Alderman had some amendments to
offer TO the ordinance il there was any
probability of its passing, which he
hoped there would not be.
Alderman Thomas thought the number
of objections to the assessment would not
exceed 100, where between 1000 and 5000
Iieces Of property had been assessed, and
out of this 100 all had been satisfied
except eight. who had appealed to COuncils
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