The Indianapolis journal. [volume] (Indianapolis [Ind.]) 1867-1904, 1886-07-30
.$36,3l3.32O

Accompanying the above was the assessors
letter of explanation to the effect that he had
not received the recent changes in the values of
corporations and therefore could not give them,
rs they were still in possession of the board.
This completed a work of general reduction of
real appraisements after weeks close attention
on the part of the assessor and his deputies.
They began daily at o'clock in the morning and
worked up to IL o'clock at night until Wednes-
day, wheu they kept at the lists, plats end
values from Z o'clock that morning until
o'clock yesterday morning. with only few min
utes for refreshments. His certifcation of the
returns to the auditor relieved the assessor of
any further control over the values The board,
well satisfied that it would receive them, how
ever, waited until o'clock in the afternoon be-
fore further considering the matter The re-
naming hour OF the morning was occupied in
correcting and changing Numerically the pawn
brokers' values
When o'clock cane Mr.. Ketcham presented
his opinion, which was to this effects On the 2lst
of July the assessor was called upon by the
board for information in regard to such assess
ments as had been made by him. and was in /,
formed by him that his appraisement was yet in
complete, that notifications had not been sent to
all property owners, and that many corrections
would have to be made in such assessments
Subject to such corrections the assessments then
appearing in bis Office showed an aggregate value
of land town and city lots and Improvements Of
$45, 2i8 040 Upon this information from the
assessor, and none from the auditor, for the rea-
son that there was nothing on file in his Office
and upon information satisfactory as to the ex-
cessive value of such assessment, the board en-
tered an order finding it in Center township, as
to real estate and Improvements, too high, and
setting aside and ordering the diminution from
So. PAS 900 to $50, 1913, 40. He had discovered
nothing that tends to invalidate the legality of
such action by the board, and such action and
order, lie said, are valid legal and binding. II
is the county attorneys opinion that it is the
duty of the auditor to lay the assessment of
real estate before the board, and that this
board can get the information upon which it is
to act in the premises from the auditor alone.
1t is doubtless true that when the lists have been
filed with the auditor the assessors action be-
comes public record, and is record Of the
auditors ofce. The requirement upon the as
SCISSOR to file his returns or before the lst of
June is also true, and 1t is true that so long as
such lists remain in his possession the assessor
has the right, and it is his duty, to
make corrections thereon whenever he
becomes satisfied that such corrections
should be made and that necessarily
such corrections, when made, would change the
aggregate amount appearing on his books. He
is, nevertheless, of the opinion that the board
would not be absolved from the duty of seeing
that fair and honest assessment is made be-
cause of the difficulty of SO doing, or because, by
reason of excess of labor, shortness Of time. or
cyon the dereliction of an officer the best
sidered by the board is not attainable.
When the best evidence Is attainable. no court
will permit secondary evidence 10 be admitted.
to fail in its own templc because evidence adj