The record-union., 1891-08-28
LOS ANGELES TURN.
Another Lively Tilt With the State
Board of Equalization.
The Visiting Delegation Accused of
disappointing Facts-Mr. Swan
Breads the Riot Act.''

Los Angeles County was spitted and
toasted by the State Board of Equaliza-
ton yesterday.
Los Angeles is one of the southern cit
rus belt counties that pleads poverty this
year, and was cited to appear before the
State Board because of the shrunken con-
dition of its assessment roll. Los Ange-
les is also one of the counties which par
ticipated in the caucus held down south
recently, at which it was agreed-as State
Equalizer Morehouse puts ito will
fully violate the law'' in the matter OF
fixing valuation. The law says that
property must be assessed at its true cash
value-but it appears that very few of the
southern counties paid any attention to
that statute this year. That is how it
happened that their Boards of Supervis-
ors and Assessors had to come to Sacra-
mento and make explanations and an
swer conundrums.
OUT IN FORCE.
Supervisors A E. Davis (Chairman),
s. y. Perry, e. a. Forester and II. c.
Hubbard were there to look after their
county's interests and so was Assessor
Gray.
Chairman Davis acted as spokesman
for the delegation, and as soon as the
equalizers were ready for business he be-
gan his argument He declared i'll the
first place that no county in the State had
been assessed as high as Los Angeles
considering the value of land. In many
instances, as he could prove, the AS
SCISSORS figures were actually higher than
the property he assessed could be sold
for. Property values had decreased
tlxv sim hn hi
and he did not consider it just to expect
the county to continue assessing itself at
boom rates. Property was now down to
what it was really worth, and this year
it had been assessed up to its true valua-
ton. This, he thought, was more than
any other county could say. To raise
the assessment would be putting it above
the actual value of the property assessed.
This would cause hardship and would
create 'a great howl from the SOUTH"
NOT MAKING COMPARISONS.
Mr.. Davis said he and the other Super
viSors were perfectly content to rest their
case on its merits. They maintained that
the assessment was a fair one and up to
the full valuation. They did not care to
draw comparisons with any other county'S
assessment.
You might just as well,' suggested
Mr.. MorehOuse; the others are doing
it-comparing their assessments with
yours
WELL" said Mr.. Davis, ''we did not
come here prepared to do any of that sort
OF business, and are not going to do it.o
Mr.. Davis then asked permission to
read some comparisons between values
of property as it was appraised by court
appraisers and the actual price the same
property sold for. He took up first the
estate Of BiHby, and desired TO read the
appralsementS in an action for partition,
and then pOulnarp them with tho pSSaSn-
ments.
Mr.. Morehouse did not think appraise-
ments in cases of partition were repre-
sentative figures, as they did not neces-
sarily indicate what price the property
was to be sold for.
Mr.. Davis said the appraisers in the
BiXby matter were competent men, and
it was to be presumed that their figures
represented the true value Of the land, as
near as they could get to it.
MIR. SWANS IDEA.
Mr.. Swan said he understood that in
actions for partition, the appraisers
figures merely indicated a percentage of
the value OF the property to be dis
trlbuted. 1t did not necessarily repre-
sent the true value. 1t was all right as
long as the heirs received an equal divi-
sion OF the property. The appraisers
could value land that was worth S400 an
acre at 500, provided they also appraised
the land that was worth 81 at 81, and
gave the heirs a fair division. Besides
This, continued Mr.. Swan, the heirs
might prefer that a low valuation should
be put on the land, knowing as they did,
that the Assessor would soon be around
Mr.. Davis did not think such a state of
affairs was probable at all. The apprais-
ers were usually persons who owned
property in the neighborhood of that
which they were about to appraise, and
the more natural tendency on their part
would be to initiate values, so as to help
their own holdings, rather than to de-
base them. Further than this, the ad-
mlnistrator would prefer a high valua-
ton, as 1t would make his percentage the
higher.
We'll, wouldn't the appraisers be
likely to be friends Of the heirs and put
a low valuation on the property, so as to
reduce the administrators percentage?"
asked Mr.. Swan.
Mr.. Davis thought this very violent
presumption.
ASTOUNDING FIGURES.
After some further discussion on the
point, Mr. Davis was finally allowed TO
read his comparative figures. They were
quite lengthy, but a few OF them will be
sufficient TO cover his point. According
TO his data, the Bixby estate was ap-
praised for less than it was assessed. For
instance, one parcel that was appraised at
SIS per acre was assessed at $50; another
piece appraised at Sl3 so and assessed at
SO; appraised at SIS, assessed at $40: an
praised at Sl9 so, assessed at S25; appraised
at S2l, and assessed at S25, etc.
Then Mr.. Davis related how the estate
was sold off in ten-acre tracts, and the
assessments, he declared, Were by far
higher than the actual selling price. For
example, he cited the following cases.
One tract sold for S42 per acre, assessed
for $50; another sold for $3.50, assessed
$3.50: sold for 500, assessed $3.50; sold for
Sl64, assessed $3.50; sold for $50, assessed
800; sold for Sl20, assessed $500. etc.
MIR. Davis explained that his ebiect was
10 show that when property was put UP
for sale in Los Angeles nowadays, it
would not as rule bring under the ham
mer what 1t was assessed for.
Are these figures a fair guide to the
entire assessment of Los Angeles
County," asked Mr. Morehouse
well, hardly" replied Mr. Davis. at
shows, however, that our assessment is
plenty high enough. 1t shows that our
Assessor has placed full and fair valua-
ton on our property"
SOME SHARP WORDS
Il should think, according to your
figures, that il showed an unfair valua-
tion," said Mr.. Morehouse
well, this is only one piece of prop
orty-we can't tell what other PROPERTY
would sell for" was the Supervisors
reply.
Mr.. Morehouse did not appear to be
satisfied with these comparisons. "If the
reading of those figures" be said, ''is for
the purpose of showing that Los Angeles
Is assessed too high, it is good evidence
We are here as a Board of Equalization,
and if any county will come before us
and ask for reduction, il will be
listened 10 as attentively as if it were cited
TO show cause why its assessment should