The record-union., 1891-07-22
CONCERNING ASSESSMENTS.
Problems That the Supervisors Have
to WrestIe With.
The State Board of Equalization Pays
Visit to the Local Board-John
Mackay's Wit.

The Board of Supervisors, while sitting
as Swamp Land Commissioners yester-
day, allowed claims of the Pacific Mutual
Life Insurance Company against Swamp
Land District No. 407 to the amount of
S55S 81.
The board then resumed the business
OF equaliZing taxes, and received applica-
tions for reductions in assessments from
the following named persons:
Mrs. G.. Schadt, on improvements on
the west half of lot 5, in the block be-
tween and X, Seventh and Eighth
streets, and on the north quarter of the
east half thereof-F'ron 81, 800 to SC, 800.
Mrs. II. Thisby, on 22l acres on Andrus
Island-From SIS, ,470 to S13, ,260.
Estate of w. 5. Manlove, on l55 acres
along the American River, in Brighton
ToWnship-From Sl3, $50 to $10,S00.
w. W. White, on 80 acres III Brighton
Township-From S100 per acre TO $50 per
acre.
MTo-morrow the board will take up for
action the various applications for re-
ductlons in assessments III the order in
which they were filed.
Just as the afternoon session opened,
Messrs. r. p. Beamer, L. G.. Morehouse,
j. X. Hebron and j. S. Swan, of the
State Board of Equalization, called upon
the Supervisors and spent a couple of
hours in comforting with them about
county assessments. Some of the visi-
tors were disposed to find a little fault
with the work of the Assessor in some
respects.
Mr.. Morehouse contended that growing
alfalfa, hops, orchards, etc., were re-
garded in law as improvements" and
should be assessed as such. He also in
formed the board that assessments must
be based upon the market or selling value
OF property, regardless of the income or
profits derived therefrom.
y. e. Manlove OF Brighton, who had
filed an application for a reduction in the
assessments upon his land-which varied
between SO and $50, according to location
said he did not object to the rate, eX-
cept on the ground that some of his
nelghbors, who owned similar land, were
favored with lower assessments.
An examination of the books showed
that these assessments varied from $50 to
upward of 500 an acre. The lands in
question were covered with bearing
orchards, hop-yines and alfalfa, and the
owners hold them at very high figures.
After giving "a little friendly instruc-
hon," as Mr.. Morehouse put it, to the
Assessor and members of the board. the
visitors withdrew
One of the classes of property which it
puzzles the county officials to equitably
assess IS that of telephone companies. In
some counties the lines are assessed at
SlO mile, III others at SIS and $50, and in
some 500 and upward. Assessor Irvine,
IN his efforts TO guess at a happy medium
fixed upon $25 mile.
This matter was discussed bv the board
yesterday, but action thereon deferred
until Friday, and representatives of the
company have been cited to appear for
examination.
During the visit of the members of the
State Board one gentleman who owns
valuable land in the rich bottom along
the south side of the American River.
raised an objection to the assessments
made upon the land of Mr. Haggin on
the north side, and during the discussion
that ensued Assessor Irvine remarked
that he had assessed some OF Mr.. Haggin's
land along the river at 81 an acre. When
he asked superintendent Mackay where
that particular piece of land lay, the lat
ter replied:
''Oh, there's no land there now-it all
went into the river; we merely claim the
place where it was, and are willing to pay
a nominal assessment thereon as some
day the river may repent and put some OF
it back again"
The difference in the valuation of land
on the north from that on the south side
of the river is explained by the fact that
the one is high and dry, with the hardpan
near the surface, while the other lies away
below it and is deep and moist. There
are some patches of bottom land on the
north side which are assessed higher than
the uplands, but they are flooded nearly
every winter