Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1890-12-23
BOARD OF REVISION TO BE NAMED
For Allegheny County, Similar to the One
That is Giving Such Uni
versal, Satisfaction
TO THE TAXPAYERS OF PHILADELPHIA.
varcgsted vsustOrs Cited as Ressurs for the Proposed
Change

IlOn, Is OO0ScleDce oaie hOTal Uulue!
aud the application of the decision will this
winter be fitted to the matter of assessments
for taxable purposes.
A movement has been on foot for some
time, backed by men of influence, one of
whom is legislator, and a man who has
been In the past noted for getting there"
when hefeltlike it, and the movement has for
its object the creation of Board of Revision
and equalization of assessment values in this
county similar to that which performs this
kind of work in Philadelphia county.
The board for Philadelphia county was
created in 1865, and its work gives general
satisfaction. Being out OF the reach of i'm
Fortunate people, who are never satisfied
unless their assessments are lower than their
neighbors, it has distributed public burdens
SO as TO leave no substantial ground for
grumbling.
The Present City Method Popular.
The departure from old-time methods in
this city, so as to value all property we'll u p
to what it will sell for, has given pretty
general satisfaction amongmoSt tair-minded
people, but it isn't exactly square that the
city should be thus taxed, while rural prop
erty escapes. Besides, even in the city
there necessarily remain some cases of in
justice which cannot be reached in all cases
by the Board of Assessors.
The duties which would be imposed on
the board to he created are now performed,
after fashion, by the County Commission
ers, but review OF their environment will
show that no matter how hard they may
work, results must necessarily be imperfect
and unsatisfactory. The Commissioners,
sitting as board of revision and equaliza-
ton, must in four months, in addition to
their regular routine duties, supervise and
correct errors such as they may find in as
sessments in 80 districts. during the time
from January l to April 1, or one and one
fourth day. When il is considered that
q month would be necessary for them to
fully determine the assessable value of the
different portions of the Twentieth ward
alone, il goes without saying that the whole
work must necessarily be very imperfect
sort OF acknowledgements job.
After the books are received from the
Assessors, appeal courts are held and adjust
ments made, so far as the imperfect knowl-
edge of the Commissioners will admit.
After this is over the books must be written
up and duplicate with tax extended fur
nisned to the Treasurer, so that he can an
nounce to the public that he is ready to re-
ceiye taxes.
One Way to Even Up Matters.
As an evidence of the way different as
SCISSORS view matters there is a case In point
in this city. a few years ago two assessors
in the First and Second wards met on one
street, one assessing one side and the other
the other. Both sides of the street were de-
voted to bu siness and the sun shone about
an equal number of hours on each side of
the street; rain, frost, and dew were also
equally distributed, and there was nothing
to indicate that one side of the street was
any more valuable than the other, even the
buildings being about the same, but one as
SCISSOR valued his side OF the street at $500 a
front foot, while the other made his 81 900 q
foot front.
In this case the Commissioners duty was
not difficult one, as they could get near the
equitable line from their own knowledge
They simply added $3.50 foot to the valua-
tOn OF one side and subtracted that much
from the other, but IN a ma jority of cases
they have not the knowledge necessary.
There are hundreds of cases, even in the
city, where a visit would be necessary to be
able to do the equitable thing. In some
outside wards a lot worth $500 NAV be
opposite one not worth the taxes levied.
The injustice may pass unobserved, or, if
observed, 1t may be necessary to take testi-
mOny in order to right il, and, as noted
above, the examination must necessarily be
cursOrv.
In borough not many miles northwest
OF the city, story is told of three triennial
assessors, two of whom we're heavy property
holders and the third a light one. They
started Quit was at the time the last trien-
nlal valuation was Dade-and came first to
two lots owned by a man who owned no
other property in the borougA.
Taxed According to Quantity.
The two solid Muldoons suggested that
the lots were worth S150 each and the small
property holder on the board Was satisfied
Leaving these lots they struck a plot of
eight acres Of lots held at $500 To $500, ac-
corGing to location. The heavy-weights
conferred among themselves and agreed that
these lots should be assessed at 500 each.
But" said the lightweight, ''some OF
these lots are worth more than the ones you
just said were worth $50 each.
That's so, replied the other two, "but
you see this man has 100 lots, and to assess
him at the same price would be ruinous' %
The third assessor, however, bluntlv in
formed hIs conferees that if the large owner
dld not want to bear his burden he could
sell his lots, as they were In great demand,
and he was VIGOROUSLY known to be holding
them for the advance that would follow the
building of houses in the vicinity by people
OF small means, The representative of the
small holders said he wasn't so particular as
TO the value agreed upon, but insisted that
ii it wasn't made uniform he would carry
the matter into court. That settled it, and
uniformity represented S100 as the price OF
lots that are held at $500 to $500 each, and
are not only held at those prices, but bring
them.
To a certain extent the abuse is prevalent
all over the county, and McKeesport, which
is assessed at about So, 900, 900, is said to be
worth $50, 100000.
The Need of Board in Allegheny.
It is argued that owing to population, di
verslfed industries, aud, in consequence, di
versifed values, Board of Revision and
Equalization is more needed in ALLEGHENY
county than in Philadelphia county, as th,
latter county is much less in area than Allie
ghenv, and there is more uniformity il
values, but little land il it standing on end
compared with the amount hereabouts. The
business area in Philadelphia is also more
plainly marked than here, and the work o
the board, in many respects, more simple.
As the arrangement proposed in thi.
county is, in the main, the same as now ir
operation in Philadelphia, its makeup i.
of interest. In Philadelphia two men are
appointed By the Court and they sit with
the President of the Board of County Com.
missioners during the years Of triennial as