The record-union., 1891-08-26

that far, and could not dispute that point.
In making a comparison of the assess
ment of San Francisco property and some
CT the large tracts in the interior Mr.
Easton made particular reference to the
Rancho del Paso. MIR. Bearner took him
up on this, and said that the board had
personal knowledge of the assessment of
that property and knew that it was a very
fair one. The board was present when
the Sacramento County EQualiZers had
this subject under discussion. There was
a very great portion of that ranch that
was worthless.
Mr. Hebron asked Mr.. Easton if he
was acquainted with the property of E.
Frank, on the water front, between
Sacramento and Market streets.
Mr.. Easton said that he was.
"What do you think is the value of that
About S6OOOO."
"Well, then, what do you think of an
assessment of Sl4,000?"
Mr. Easton admitted that this was
rather queer assessment.
Mr.. Hebron referred to another piece
was worth S360,000. This was assessed
for $4,000.
WHAT He FIGURED ON.
Mr.. Morehouse asked Mr.. Easton what
information he had on which he based
the statement that city property was as
sesSed more closely than country prop
erty.
The reply was that he had dealt largely
in country property and knew whereof
he spoke. He knew that the assessments
were a very poor criterion to go by in
arriving at the value of country property.
In fact these assessments were wholly
unreliable.
Mr.. Beamer asked the witness if he was
familiar with certain piece OF property
on Sansome street. Mr.. Easton said the
lot was worth about S25, 900 and the build
ing at $4,000.
Mr.. Beamer looked at his own figures
and remarked that there was mortgage
of $57, ,0G0 on this property.
MIR. Easton said 1t was possible that the
figures would appear in this manner on
the books, while, in fact. the bank had
not loaned that much on this one piece of
property. There were various ways in
which that might have occurred.
Thomas Magee, another real estate
dealer, succeeded Mr.. Easton on the wit
ness-stand. He started in by asking per-
mission to read some figures on the mar
ket values Of Chicago property. MIR.
Beamer objected, saying that the board
had enough on its hands to take care of San
Francisco. Mr.. Magee insisted, however,
and was finally permitted to read his data
The object Of the figures was to show that
the assessment of San Francisco was far
higher by comparison than that of the
Worlds Fair city.
When Mr.. Magee had concluded Mr..
Beamer opened book containing the
proceedings of the State Board of Equal
ization OF Illinois. He read from il a
resolution to the effect that the assess
ment of Chicago property be fixed at %
per cent of the actual cash value of such
property. Nr. Beamer did not think it
fair for Mr.. Magee to draw comparisons
between Chicago and San Francisco. The
Constitution OF CalifOr MIA demanded that
property should be assessed to its full
cash value. The Board OF Equalization
was not trying to work any hardship. It
was simply endeavoring to carry out the
law.
In answer to questions propounded by
Mr.. MOrehouse, Mr.. Magee said that he
considered the assessment of San Fran
cisco property, as levied by Mr.. Siebe,
very uniform.
Mr.. Magee was asked if he was famil-
lar with the Hearst tract of thirty-three
acres near the House of Correction He
was, and remembered that it was sold
recently for 1900. The fact that it was
only assessed for $4,000 did not surprise
him. That was little less than the prop
erty was worth. 1t was sold for a great
deal more than its real value
SWAN SAID IT.
Deputy Assessor Miesegaes, the next
witness, said he wanted to reply to state
ments alleged to have been made by
members of the board to the effect that
the San Francisco Assessor had given the
rich low assessments and the poor high
ones. He was interrupted by Mr.. Heb
brOn, who wanted to know who had
made such statement.
Each of the equalizers denied having
said any such thing, except Mr.. Swan.
That nantiap1on Soi1 ha iuI,Y 4
IL, and told Miesegaes to go ahead
Mr.. tMiesegaes then proceeded, by
reading figures, drawing comparisons,
and making oral arguments. to show
to the board that San Francisco's assess
ment was as near correct as it could be
figured out. San Francisco was built on
hills and values were different almost
on every block. 1t would be next to inn
possible to follow the values of property
in city like San Francisco Every
year assessments were increased from
10 TO 100 per cent. in localities Whero
values were running up rapidly-such as
the neighborhOod known as Pacific
Hights. This was now the fashionable
portion of town, and values were ad-
vancing at lively rate.
Mr.. Beamer wanted to know if it was
customary in San Francisco for the As
SCISSOR to add names to the roll after il
was in the hands of the Tax Collector.
Deputy Miesegaes replied that such a
thing had been done, but only when it
was discovered that same property had
escaped assessment.
Mr.. Beamer asked the Chief Deputy if
he remembered the facts connected with
the assessment of Kohler Il Frohling. He
did not, but Deputy Maloney stepped
forward and explained that one OF the
assessing deputies found horse and
wagon belonging to that firm and put it
down for S2,Hl 'Hhrnn0h "a, Il
he did not assess the liquor and stock of
the firm. The total assessment, there
fore, went in at 500. The omission was
discovered by the speaker, however, and
the correction was made. The assess
ment then was fixed at over $4,000
Deputy MalOney, in answer to ques-
tlOns by Mr.. Morehouse, said that great
numbers of San Francisco business men
refused to make statements. Then the
Assessor made an arbitrary assessment
He thought the object of the merchants
in many cases was to make it appear that
thoy were worth moro than they really
were. In fact, some Of them had said
that 70 pat IN their own true statement
would bankrupt them.
THOUGHT THEY WERE FAIR.
Mr.. Beamer read off a list of the assess
ments levied on firms in San Francisco
which were rated in the neighborhood of
a million. The highest assessment among
these only reached $4,000. In answer to
all of these tho deputies said they consid-
cred the valuations fair and Just
Mr.. Beamer in going over the roll no
ticed that in cases of arbitrary assess
ments the valuations were not unusually
large. He inquired what the rule was in
these cases in San Francisco.
Deputy Maloney explained that in these
cases the assessments were raised a little
lust as punishment