The morning call., 1891-08-26
VIGOROUS PROTEST.
Objections TO an Increase Of
State Assessments;
San Francisco Representatives Before the
Board Of Equalization.
fhs Case for the City Opened by Mayor
SaldeSOn-Data Furnished by Real
Estate Dealers and Others.
Special TO THE MORNING CALL

CISCO, winch was clleu 10 appear Anu SHOW
cause why its assessment for State purposes
should not be increased. Assessor John
Siebe, his brother Fred, Mayor Sanderson
and his attorney, E. S. Pillsbury, l.. r. El-
lert and James w. Burling of the Finance
Committee. Deputy Assessors Miesegaes,
Tyrrin, Maloney, Wendell Easton and C.
L. Ackerman, attorney for Siebe, were pres
ent. They brought with them large pack
age of books and papers which, however,
did not arrive until noon, owing to the de-
lays of the express company.
Last night the representatives of the city
held meeting and agreed on programme
for presenting their data. Equalizer Swan.
the San Francisco representative. was not
present at this meeting. In fact, since the
arrival of the San Francisco representatives,
Swan has become more hostile than ever.
He now refers to the city people as they"
and to himself and his interior colleagues
on the board as "we" and 'us" He main
tains that he is a State officer, and that the
data "they" have gathered in San Fran
cisco is all humbug,. We" he states,
''haye established an altogether different
state of affairs" At their meeting last
evening luo CdU FIdHCiSCO ItpItSeul uldilFeS
had a somewhat heated discussion over who
should present the city's case, which re-
suited In decision that the main argument
should be made by Charles L. Ackerman,
the Assessors attorney.
MAYOR sANDERSoN's REMARKS.
After hearing the case Of Santa Barbara,
which occupied about an hour, Chairman
MorehOuse stated that the board had de-
cided to permit the city to Introduce what
ever evidence it pleased and in any order.
Mayor SaudersOn then opened the case for
the city, making somewhat lengthy speech.
he called attention TO the fact that the prop
erty of San Francisco has increased 10 per
cent during the past three years, while its
population has not increased in proportion.
This year alone the increase has been S12,-
coo. 900 in the face of depreciating real estate
values and dulier business. 1t is well known
that stocks have been decreased by mer-
chants, and that many have gone out of
business within the past few years, owing
TO the dullness Of trade. Real property
has deprecated in the Mission and
other parts of the city; and although
it is true that fancy prices have
gone up, the general tendency, except
in new buildings and some outside districts,
has been downward. He called attention
10 the fact that three years ago the board
had reduced the assessment of san Fran
cisco, and he could not understand how, in
the face of the facts, it is now proposed to
increase it. For the past eight years the
city had paid One-third of the taxes with
one-fifth of the population. The reports Of
the board itself show that the per capita
assessment of personal property for the
interior was S12i, while in the city it was
over S166 The Mayor referred to the pre-
vailing dullnesS IN business in San Fran
cisco 10 account for the smallness of til e
stocks which are being carried by the mer-
chants Of the metropolis. Owing to the de-
creasing profits merchants have reduced
their stocks aud invested their money in
stores IN other cities.
ARBITRARY ASSESSMENTS.
Chairman Morehouse asked the reason
for the arbitrary assessments on personal
property in san Francisco.
The Mayor thought that this was largely
due to the fact that as general thing no
firm Is able to give in its solvent credits.
lie knew in his own case that at certain
seasons Of the year his firm permitted their
stock to run down very low. He thought
the merchants generally paid all the taxes
they ought to.
Supervisor Ellert said that he understood
q great deal of data had been gathered by
the State Board On sales Of outside lands
He submitted that if these lands had been
assessed at their selling prices, they had
been valued at from 50 10 40 per cent above
their real value.
Mr.. Morehouse acknowledged that such
must be the case, for boom assessments
were not held by the board as any criterion
Of value.
Mr.. Elert was questioned relative to the
duty II the Supervisors as to equalZlng the
Toll OF Equalizer HcDbrOn, and he answered
that it was impossible for any body of men
to 60 over the real and personal roll within
the time allowed by law. The personal roll
contains SO, COO rames and the real estate
81, coo subdivisions. This work could not be
done without the aid Of an army Of experts
and year of time.
MorehOuse-Well, you have twelve
months every yearin which to tamilariZe
yourselves with the rolls.
Ellert-We have not had twelve months
this year, for the present board has been
in office but six months.
MorehouSe-Iou will have twelve months
next year.
Ellcrt-Yes we will try to do better next
year, but We cannot undertake to go over
the assessment rolls thoroughly unless all
other business is suspended. In the country
1t is easy for the Supervisors to examine
each assessment because the rolls are small,
but this work is practically impossible in
San Francisco.
DIFFICULT WORK.
Beamer wanted 10 know if each Super.
visor could not take care of his own district.
Ebert said that no doubt in some of the
small wards this would be practicable, but
the Supervisors from the Eleventh aud
Twelfth wards could not examine the real
estate of the districts under three months.
Hebron asked why the Supervisors could
not col!ate ths same data that were gath
cred by the board.
Ebert asked how many data the members
Of the State Board had gathered.
Hebron stated that the board had taken
all the sales for year.
Ellert asked what percentage the total
bore TO the total of the entire city,
This brought Beamer to his feet He OBJ
lected to the board being criticised. "The
members OF this board are not on trial." he
said.
Chairman MOrehouse held this point wall
taken, and ruled that no more questions
were IN order.
Ellert then proceeded to detail the diff.
eulties of eqnalizing the assessment of San
Francisco. He said the Board of Super
Visors had determined as far as posi- ole
next year to examine the personal roll. That
had been impossible this year. In the first
place. the board did not have the expert
assistance, and in the next they did not
have time. Rather than do the work i'm
perfectly, 1t had been decided not to do il
at all. He did not attempt to explain why
there were 1900 arbitrary assessments of
personal property In San francisco, but he
supposed 1t WAS because the taxpayer
thought he could do better by not putting
In statement.
James w. Burling of the Finance Com
mittee followed Ellert. He said from in
quirles he had made he was satisfied that
real estate throughout the city was assessed
at 60 per cent of its selling value This was
better assessment than he knew of else
where. The $4,000 arbitrary assessments he
explained on the hypothesis that many mer-
chants prefer to be overrated rather thar
disclose the state OF their business. Thi.
was often done TO preserve their credit. He
knew OF cases where assessments have beer
made for large sums where the taxpayer
dh not have a dullar, The hoard tOok 8
recess at noon until 80 o'clock.
REAL ESTATE EXPERTS.
At o'clock the board reeonyened, ant
wendell Eastnn was sworn as an expert
He said that he had been in the real estat,
business for twenty-five years, and hat
formed the opinion that, throughout thu
State, city and town lots were assessed rela
lively higher than acreage property. He wa,
familiar with the operations OF the Asses.
sof ONCE, aud knew that il was conducted
upon a system which would yield fair as
sessment. 1t would be unfair to base a per
eentage on sales OF outside lands, the value:
oil which were more or lees fictitious and III
Hated. He had taken all the tax hills n