The Democratic press. [volume] (Ravenna, O. [Ohio]) 1868-1901, 1890-04-23
eAvENNA. WEDNESDAY. Apr. 2s, 1880

WEDNESDAY,. Apr. 2S, 1890 a
THE PAN American Congress adjourned sine /
die last Saturday. z
MURAT HALsTEAD has assumed the manage
ment of the Brook lyn (N. Y Standard Union.
THE Legislature has passed bill permitting
the catching of black bass at any time with
hook and line.
Auditor Freeman has issued an address to the
Real Estate A SCISSORS of the county, in which,
after reminding them of their important t. ust.
and that upon their judgment and integrity
depends the proper adjustment of tax burdens
for the next ten years. he calls attention to the
law, directing that all property shall be assess |
ed at its true value in money.
The true value in money - is defined by him |
as - the price which a sale can be effected |
between the willing purchaser and the willing
seller who is not compelled to sell" He says
there must be no assessing upon average
values" There is no average value of property.
Each separate tract is to be assessed upon its
actual value, and the man to FIX that value is
the assessor and not the property owner. An
increase in valuation does not mean an increas-
ed amount of tax to be paid. If values be in
creased, the r.s5e of levy will be reduced, ard
Yics versa.
There can be no question that in the ma5ter
of assessing real estate reform of this kind is
needed for. as Auditor Freeman says, there is
no such thing as average value'' of real es
tate, and the law is mandatory, and if followed
as 1t should be, will permit of an assessment
upon no other value than the "actual money
ene.' No one. we think will object to having
the laws on our statute books obeyed. but it
strikes us very foreibly that a reform which ef-
t5CtS ONLY a portion n
sideration. is radically defective and ought not
to be insisted on until every legitimate object
of its purpose is brought under its application
The question may be very properly asked at
this juncture whether the very evil complained
of in the Auditors address does not exist in the
methods employed by the personal property
assessors. We are informed that the practice
has heretofore prevailed generally throughout
the county, to assess personally upon the "aver-
age value" basis. and that prior to the regime
of Auditor Freeman it was customary for this
class of assessors to meet at the Auditors of
flee and in addition to receiving their supplies
counsel and determine upon an average value
to be used in assessing certain kinds of person
atty. The assessed valuation of cows. for in
stance, will probably net vary 10 exceed S5 il
the county. Manifestly this is wrong. viewet
in the light of either = fair play or legal en-
actments This fact has been recognized BY
Mr.. Freeman since his incumbency. and he ha
pursued what seems to US to be a proper ant
highly conmendable course in the matter b,
calling the attention of the personal asse. sor
to the statutory requirements, and by issuing
his address to the real estate officials, for al
must see that the reform should not be con1ne,
exclusively to real estate valuations 1t is ap
parent that if the ACTUAL value, rule is appiie
in one case and the one of average yaIue,, il
the other, the former class of property will b.
made to bear an UNEQUAL proportion of the tax
3 state OF affairs surely Incompatible with thu
spirit OF our institutions, and detrimental f
the true interests of all concerned
OF cour,e. there is. strictly speaking, n
assessed valuation unon any kind of pronerty
excentinp money that can he relied en- for ab
solute accuracv in determininp it's aetua
money valne ), bnt for all nractical purposes
resnlt can be arrived at nv following the statut
that will be satisfactory in all classes of prop
erty. At the Assessors meeting, Monday, ,ther
was the annual recurrence of "ayera ge value
talk. and the Assessors were ready to adopt tn
ancient practice as a custom originating at
time whereof the memory of man runneth nC
to the contrary. ,, when Auditor Freeman, al
ticipating that prec cedents would be follewct
called attention to the law regulating the sui
iect and that it was the duty of each assessor