The record-union., 1891-08-25
ASSESSING ORANGE TREES.
San Bernardino Supervisors Before the
State EquaIizers.
Trials and Tribulations of Orange
Growers-Don't Want Their
Assessment Raised.

arguments of the Supervisors Of San
Bernardino County against the proposed
raising of that county'S assessment-roIl.
The southern Supervisors came well
prepared for the occasion. They not
only were opposed to having their assess
ment raised, but wanted it reduced, far
below what their own Assessor had placed
it. They claimed that his figures were all
eXcessive-that Is, those which had refer
ence to the valuation of orange trees
Whether or not their arguments Will have
any effect on the State Board in prevent
ing the proposed raise would be hard 10
say, but, judging from what one OF the
State Equalizers said, it is a safe guess
that San Bernardino County's assessment
will not be reduced.
THAT CAUCUS.
When the meeting was called to order
Chairman Morehouse evinced desire to
know something about the meeting Of
southern Supervisors, held recently, at
which it was agreed that San Bernar-
dinO's assessment was too high. and
general reduction was decided upon.
J. n. Victor Chairman of the Board OF
Supervisors of San BernardInO, was the
first to address the board. He said he de-
sired to state as preliminary that the re-
cent joint meeting held in Los Angeles OF
the different Boards of Supervisors OF the
south was a mere caucus, with reference
to the assessment of fruit trees The Los
Angeles people had no complaint TO make,
but the San BernardinO people felt that
they had been Disseminated against.
Four-year-old fruit trees had been as
sessed at 81 % in San Bernardino, while
just on the other side Of the line, in Los
Angeles, they had not been assessed at
all. Mr.. Victor assured the members
that he was not finding fault with the
State BOard-they were not infringing on
the boards powers.
did you have any idea that you were
infringing on the boards powers, or that
the board was discriminating against
you ?'' asked Mr.. Morehouse.
No" was the reply.
1.-THE fact of the matter was" continued
Mr.. Morehouse, "the board considered
that you were infringing on the law"
WILLING TO RAISE THE OTHERS.
Mr.. Victor said that everything was in
formal at that caucus. 1t was generally
agreed though, that San Bernardino's
assessment OF orange trees was too high,
and should be reduced, while the other
four neighboring counties should be
raised. The average rate of assessment of
trees was s. for tive-acre orchard, and
the effect of the discrimination was to
cause orchardistS to move across the
line.
''To save S. year?'' asked Mr.. Swan.
"Yes, that's the effect" replied Mr..
Victor. He said the general feeling
should be to encourage people to plant
more orange trees, instead of
valuation in San Demanding was
u speculative value. He said. he and
the people of the south felt that their
trees, like the crops of the north, should
not be assessed at all.
Mr.. Beamer Of the EqualIZing Board
said that personally he was in hearty
sympathy with the remarks of Mr..
Victor, and was in a position to feel the
force Of his argument. But the Board of
Equalization had to operate under law,
which it did not make, and there was no
help for 1.-THE law had to be enforced.
Mr.. MorehOuse asked Mr.. Victor if, at
the caucus of Supervisors, the actual sell
ing values OF the trees and land formed a
basis Of the discussion.
Mr. Victor said ii was talked Of but the
general agreement was that the assess
ment in San Bernardino was too high,
and u schedule of reductions was adopted.
The farmers were invited 10 come in and
ask for reductions, and it was agreed that
the other counties should be raised-and
these counties acquiesced.
\ COMPETENT OFFICIAL.
Mr.. MOrehouse said that Assessor John
son of San Bernardino had been in office
number of years and thoroughly under
stood his business. He did not see how
the Assessor could have made so many
miStakes-if they were mistakes-as the
southern Supervisors set forth.
Mr.. Victor then branched off into q
lengthy dissertation on the trials and trib-
ulatiOns Of the Orange-grOWer. He de-
clared that even to the present dav orange
culture in the south was OF an expert
mental nature. At first they had tried TO
grow their fruit in the lowlands, but
through experience learned that the foot
hills were the proper place for them. All
this took time, and cost a great dea! of
money and labor. He could not see the
justice in assessing the trees at all, much
less assessing them for more than they
We're worth.
, Mr. Morehouse said that the San Ber-
nardinO Supervisors had made serious
charges against their Assessor, and he
wanted distinct understanding about
the matter. He wanted to know whether
the board operated on the actual selling
values Of the land and trees. or simply on
its own schedule.
Mr.. Victor could not answer the cues
ton directly. He said the board consid-
cred the values entirely speculative, and
IN adopting its schedule figured on what
it considered was just and fair, when
compared with the assessments in other
and adjoining counties.
SOME MORE VIEWS
Tax Collector Kendall, who lives on
the Ontario tract. was the next witness
He stated that while San Bernardino was
the largest county III the State il was in n
large degree a desert county. The whole
Of it that was tillable was located in n
basin. \ small-bore cannon would throw
4 ball across all Of the land upon which the
present valuation had been made. That
district was largely watered by. irrigating
bitches. in the Ontario tract, as in other
places, the water-pipes and bitches were
appurtenant 10 the land. After the land
Is assessed he did not consider it fair that
the bitches should be assessed The
bitches made a portion of the value of the
land. ana he considered il a double assess
,ment to assess them both. Land without
the water was practically worthless. The
southern part of the State was different
from the northern part.
Nh Kendall then produced the affi-
davltS OF various persons in San Bernar-
dino County who considered the assess
ment as il nov stands, corrected by the
Supervisors (acting rs County Board of
EQualiZatlon), as fair and just. These
persons were not particular about having
the valuations further reduced, but were
opposed TO their being raised.
one of these aliidavits was from n man
who had been assessed ut the rate Of 81 400
per acre for his orchard. Questions by
Mr.. MOrehouse, however, developed the
fact that this orchard was in the city
limits OF Riverside, and was in conse-
queucc assessed rs a town lot.
Mr. Kendall then read the affidavit of
Il. c. shepherd, who owns few acres on
the Ontario tract. This man had been
assessed for Si00 per acre on his land, and
his trees We're assessed for $40.
oRcHARpIsTs THEORIES.