The record-union., 1892-08-29
SACRAMENTO ON TIE RICK.
Tne Supervisors and Assessor Before
the State Equalizers.
Explaining Why the Valuation of Inn
provements Decreased Han
Million-ReaI Estate Elevated.

irvine ana the SacIaiueHto AOohu VI ~
pervisors appeared before that BODY Sat
urday to show cause why the assessment
roll of this county should not be raised
There were present Supervisors Greer
Chairman of the board, Miller and
Bates, while the State Board was repre-
scented by Chairman Morehouse, Messrs.
Hebron and Beamer, and Secretary
Coglar.
Mr.. Morehouse opened the ball by an
nouncing that the board had made the
startling discovery that the assessment
roll this year in Sacramento City showed
decrease of $654, $50 since last year.
HAD MADE CORRECTIONS.
Assessor Irvine took off his coat and
proceeded to elucidate. He said he had
gone over this city himself and discov
cred that were great many old buildings
which had been formerly assessed too
high. He therefore cut them down.
There had not been enough new build
ings erected to offset this decrease.
Mr.. Morehouse expressed himself as
being surprised at this.
Now. gentlemen" said Mr.. Irvine,
"you jump at me about the decrease on
improvements, but you say nothing about
the increase on real estate. have in
creased the value of real estate in this city
over a H1ll1lOn
You have not given US chance to get
to that yet" said the Chairman. He ex-
planned that the board desired to take up
one matter at time. The first thing that
had struck them was the marvellous de-
crease in the assessment OF improve
ments, and they wanted TO know about It.
Mr.. Irvine then went into details. he
said there was one portion of the city
the southwestern portion-which was
formerly the high-toned district, but
which is now filling up with poor people,
river-front laborers, Mexicans, negroes
and other classes of people who do not
take care of their dwellings. When they
improved, they erected shanties instead
of good buildings, and the buildings
already on the ground are deterlorat1ng.
Mr.. Irvine said he did not claim that the
improvements of the city had shrunk
over 100000 in one year, but that he had
found that certain property had been
assessed too high for several years, and
he corrected the roll. He found in many
instances that property was being as
sessed for more than the owners pur-
chased it for. There was time, of course.
when property in these particular loca-
tions was worth a good deal, but the city
had changed since then-that is, the tine
residences had sought another district.
NOT MANY FINE NEW BUILDINGS.
"And during all this time, were there
not some new buildings going up?'
asked Mr.. Beamer.
Mr.. Irvine said that there were, but
only few costly ones. In answer to a
question from MIR. Hebron the Assessor
said he had assessed Weinstock, Lubin IL
Co.'s new building at S45, 900. He did not
know that the contract price Of the build
ing was over 100000, out he was salts
fed that this would make no difference,
as the building as it stands would be OF
no use to nyDody but Weinstock, Lubin
81 Co. To put it in shape for any other
business would cost S60,O00 or $4,000.
Each equalizer held little list of Sac
ramento property and assessments and
they began TO prod the Assessor from all
sides. What did you assess the such
and such property for? Why did you
cut it down? Has it decreased? Are
there no new buildings going up?" These
are the sort ofquestions that came in from
all sides.
Mr.. Irvine did not have his valuation
book with him and could not give exact
answers to many of the questions. His
memory stood him well in hand, how
lever, and he stood the equalizers off in
good shape.
Il see that you have only assessed the
Buffalo Brewing Company's improve
nents at $40, ,000,'' said Mr.. Beamer.
Their entire assessment is S92, ,OO0"
>'said Mr.. Irvine, triumphantly, land that
is raise of 81, 900 over last year.
That was crusher for Mr.. Beamer.
But he was game. and after short rest
he was at it again. "How much did you
assess the Sutter building at?" he asked.
Thirteen thousand" replied the AS
SCISSOR.
"And it rents for $500 month-S6,O 900
year" said Mr.. Beamer, and it was his
turn now to smile blandly. and Mr.. Ir-
vines turn to vince. The latter was
game, too, and called attention to the fact
that it was the desirable location of the
building that caused it to bring in big
rents, and not its actual value.
MORE REDUCTIONS.
Mr.. Beamer them switched off to the
SSteffens mansion on II street, on which
there had been a $1,000 reduction since
last year. This building is in the part of
town which Mr.. Irvine had assured the
board was now the desirable district for
residences. He wanted to know how a
reduction could be possible.
But Assessor Irvine was ready for him.
He admitted the $1,000 reduction on the
building, but he showed Mr.. Beamer
that he had raised the valuation of the
lot on which the building stood, 81 800, so
that there was really only 500 reduc-
tion on the property. The building was
not worth what 1t was formerly assessed
at
Mr.. Irvine then made little speecb.
He said he had been more than earnest
in his work during the past year. He
had ascertained that his predecessors had
not kept the roll corrected each wear.
sometimes letting the same valuations
stand from year to year. He, however,
had gotten out of the rut, and made ex-
tenSlve corrections.
But said Mr.. Beamer," your correc-
tons show a remarkable balance against
your county. We cannot understand
why these same corrections should not
show gains as we'll as LOSSES"
Mr.. Irvine said he could not help that.
The corrections had been made honestly.
and the result was before the board
Chairman Morehouse assured the AS
SCISSOR that they did not doubt the hon
esty of his intentions. But they did not
understand how the city's improved
property could decrease over half mill
ion in valuation.
BUILDING MATERIALS.
In answer to further questions, Mr.,
Irvine said he had not assessed any build
ings which were in the course of con-
struction. The equalizers all jumped
upon him at the same time for this.
Why didn't he?
Mr. IRVINE explained that he could not
ascertain who owned the materials with
which the building was being con-
structed. The man for whom the build
ing was being erected would disclaim
ownership and explain that it was not his
house until the contractor had finished it.
The contractor would disclaim owner
ship, laying 1t to the lumber companies.
hardware houses, ETC., until he had paid
for it.
Supervisor Bates zorro oborated the As
SCISSOR in this. He said he knew that it
was next TO impossible to find out who
owned the materials.
Mr.. Morehouse said it was the easiest
thing in the world to find it out. If the
contractor did not own the lumber and
Ofbar ,,aataria fhpU halOnued tO ho INN