The record-union., 1892-08-31
GRAZING VS.. FARMING.
Why San Luis 0bispo Tax Assess
ments Are Low.
The County's Representative Finds
Himself in a Hot Corner
More Than Once.

The State Board of Equalization was
occupied all day yesterday with the in
vestigation of the assessment returns of
San Luis Obispo County.
G. 0. King, an ex-Assessor of the
County, was present and provided with a
great deal of information and many fig
ures relative to valuations of all kinds of
property there.
As two members of the Board, Messrs.
Hebron and Beamer, had recently ex-
plored the southern part of the State, in
Guiding San Luis Obispo County, and
had taken numerous notes, they too were
loaded.
1t developed during the discussion that
Messrs. Hebron and Beamer, while Wis
iting numerous ranches and points of in
terest in the county, had not been idle,
but while travelling as tenderfeet and
strangers they priced every ranch they
came to, and took down notes and fig
ures. In this way they laid in a supply
OF statistical and other ammunition
which they seemed to delight in making
use OF.
Hence, after Mr.. King had unburdened
himself of all his store of facts, figures
and presumptions, these members of the
board suddenly unrolled a long schedule
of notes and figures, which they had Sc
cured by personal interviews with citi-
zens of Mr.. Kings county.
This schedule was gone over slowly
and compared with the figures given in
by the Assessor and with MIR. Kings ap-
praiSement Of values.
Mr.. King held his ground pretty well,
and in most cases made explanations that
showed the Assessor of the county to
haVn nQnn vi a q vol ilJaf
II certain other conditions were taken
into consideration.
In some cases, however, there was such
an apparent and considerable discrep-
ancy in the assessments of certain lands
: or ranches, that the Shrewd and we'll
informed ex-Assessor was forced to ad-
NIT that there was need of equalization
he was alternately attacked by the ditfer-
ent members of the board, and it would
have been remarkable if he had not been
cornered somewhere.
The county contains many large
ranches which are utilized almost en-
trely for grazing purposes, and this ac-
counted for the low valuation of the land,
as compared with portions under favored
conditions and high state of cultivation.
The Assessor had not shown clearly
that he had included in his roll the assess
Inent of Port Hartford wharf and wharf
buildings, and this was inquired into and
IdheH HOL6 OF as IflaILGr 1Or investigation.
The assessment of bank funds and Sc
curities was discussed, and il seemed as
though the bankers of San Luis Obispo
We're affected with the usual depleted ex-
chequer about March 1st, when the AS
SCISSOR was looked for.
a member of the board suggested that
banks generally seemed too big game for
Assessors to handle satisfactorily, or else
the banks had a system of going to the
verge OF ruin at particular season of the
year.
Mr.. King produced affidavits showing
adepreciation of land values of from Is
to % per cent. in the past year, and held
that in many instances the asking price
was made fanciful and unreasonabIy
high. Booms at different times had
raised the price to figures that would
never again be realized in some localities:
and again, some men were capable OF
making lands pay them where other
men would fail to exist. He instanced
certain Swiss ranchers, or dairymen, who
by system of economy and thrift i'm
possible to the average American could
afford TO pay good rental for land that
was of little comparative value.
MI. Hebron and Mr.. Beamer thought
the Supervisors of San Luis Obispo had
been very painstaking in going over their
assessment roll and doing all they could
to adjust assessments.
From all indications it would seem
that the county may look for some mate
rial elevation of some of it's assessments
a number of representatives from Tu-
Iare County were present during the day,
and will doubtless be heard to-day