The morning news., 1892-03-27
CITY ASSESSMENTS.
What Mr.. BourQuin Has 70 Say I
Council About Them.

WuaJ har. 6OOrQO1n Has 70 Say to
Council About Them.
Reference having been made In the
MORNING NEWS as to the refusal of CITY
council to hear me on illegal assessments. I
viii show to the public how certain prop
erty holders are treated In regard to values.
1t appears rather singular that the present
board seems to think that they commit no
errors; that property should be taxed as
they" think proper. and not according to
the law OF Georgia. Where errors
are made In assessing property. they
should be corrected when brought
before proper authority. l have tried on
two occasions to be heard before that hon
orable body, but have met with unanimous
refusal. According to rules OF council l
appeared before the assessment committee
at the proper time, and the ruling spirit.
Alderman Mills, did not appear 20 want to
hear me. but acceded when Informed him
that l was entitled TO a hearing. Ot course
| saw at a glance that there was no hope
for me. l. however, put them on notice
that about one-half OF the city property
was taxed below its market value, and that
1t should be corrected and made uniform
In 81 Ga. the supreme court says where
taxation is lad valorem,n values are the
ultimate objects OF taxation, and they to
whom values belong shall pay the taxes
meaning that the rich with home worth
$40 900, and assessed at $40, 600, should be
placed on an equal footing with the poor
with home worth 80 600 and taxed at
$4,000. In cities respectability of neighbor-
hood fixes the value on lots, aud a lot in a
disreputable location should bear a very
small proportion 10 value to one on the park
Lot No. 10 Elliott ward, third from West
Broad, is placed at $1,S00, while No.
20 Forsyth ward, few yards from The
| park. is put at the low figure of s., 200. Now
If Is Elliott is worth e1.S00 the other is
surely worth $4,000. No. % Warren ward,
in the Goat district, where property has
seen its best days. is placed at $4,000, while
one of the assessors lots on the park, be-
tween Huntington and Hall, is placed at
only $500. Now If lot in the Goat dis
| trict is worth g, ,000 what will lone on the
park sell fors Nos. l and 2 Tyrconnel
| tithing, Derby ward, corner Bull and Con-
gress, are placed at $4,000, while
learn that cash offer of $S5, 900
| was made for these two lots, without
improvements. No. Jasper ward now free)
| assessed two years ago at $4,000; a cash
| offer Of $40,0 900 was refused for this lot
No. 43 Monterey ward, the most elegant
lot in the city for a residence, is assessed at
| S., 900, while cash offer Of $25, 900 was re-
fused. but the most noticeable of ali assess
| ments IN the city is the eastern half Of No.
Q PerciVal ward, corner Bull and State,
which is placed at the trifing figure of
| g., 800, rather slur on the property. l
understand that an offer Of $4,000 has been
made for this property for building pur-
poses, while the owner holds it at SIS 1000.
How low will this last? Is there no re-
dressa II the taxpayer will consider for a
moment he will fpd that If property is
properly assessed the tax will be much
lower. One OF the assessors, Mr.. John Mo
Laughlin, stated to me that they had
assessed piece of property worth about
sl00. 900 at about $S5, 900 did not recollect
the exact flgurel, and gave as a reason that
| they did not want to put values too high.
This admission virtually kills the last assess
ment, for it is contrary to the rule laid
| down by the supreme court.
| In "a Ga. Weed the supreme court says:
"The legislature or municipal authority
can make no exemption as 20 property" II
must be taxed and taxed according to mar
ket value. and to show what it thinks of the
| city council Of Savannah it says "the rule
prescribed by the city of Savannah in this
case is ineQuitable and unjust" This ruling
by the highest tribunal In the state looks
like city council did not do the clean thing.
GUGIE BoURQUIN,