Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1892-02-04

and under oath-they are presumed to be
under oath-and we have frequently con-
suited them in regard to assessments, but
more frequently have they consulted Us.
1t is meant by this statement TO say that
there has been no occasion to call o1nclally
and as II court these ward assessors before
US. We heartily agree with you th2t assess
ments for the purpose of taxation should be
equitable and just. This we are enueaTor-
ing to do and we agree with you entirely IN
your several statements relative 60 impair
tial, fair and proportioaate adjustment OF
burdens of taxation on all of our people
1t seems to this board Mr.. Mayor, that you
fail to note the fact that no assessments are
Yet practically concluded.
The Blanks Are All Right.
The blanks you speak OF, with some eIcep-
tions, have been in use for years, they are
believed to be in correct form and if intelli-
gently used will cover entirely the interest
of the taxpayers. The question of price at a
bonsfide public sale is 4 mooted one ana III
every instance with regard to this the tax
payer has been given the advantage upon
the question of blanks used in the office we
think you are in error OF JUDGMENT. From
your long experience in Councils you should
have known during these many years the
forms used, and if there were any errors IN
them you should have endeayored, at least,
to have had them corrected.
One point noted in your communication is
with reference as to whether the party has
any other property in the ward than that
upon which he appeals, Some years ago II
building, as it were. might lie omitted from
the assessment and the party making the
appeal would fail to note the fact that he
had any other property than that assessed.
Ii you can aid in any way to improve the
forms this board will be glad to have 1t
done.
What the Board Intends.
1t is the purpose ana intent of this board
to equalize, make equitable and fair the as
sessments on all property, anG as you we'll
know we have nothing whatever to do with
the question of millage or taxation. Your
intimation that it is the purpose OF the work
in hand to increase the total valuation of
the city for the purpose OF avoiding pro-
vision with regard to the limitation of the
debt of the city is most unjust and without
warrant.
1t is our regret that we have not the facili-
ties in the matter of appropriations to ena-
BILE us to use stenographer and typewriter
in this and many communications we are
compelled to answeras,is afforded the Chlef
Magistrate of the city. Very respectfully,
FRANK p. CASE,
For the Board of Assessors.
Mayor Gourley sent his answer to the
Board of Assessors yesterday, as follows:
To Frank p. Case, Eos, and the Board OF As
SCISSORS:
GENTLENEN-The answer of Mr.. Case for
the board to my note of the lst INST. mas oee4
did not claim that l had any right to inter-
fere with the Judgment OF the board in MAX
ing assessments in the manner indicated by
the law, but that had the right to call your
attention to matters contrary to the laws OF
the state and ordinances of the city.
You say that you agree with me that the
laws require your adherence to the work
of the ward assessors, and that you must
take their assessment as the basis OF yours,
but with the authority of law to increase, di-
minish and rectify.
But you must give adherence to, and you
have no power to rectify, the work of the
ward assessors unless you lind errors to
rectify.
The Law on the Subject.
quoted you the words of the act which
created, and which defines the duties of,
your Board. These are the words: "And it
shall be their duty to rectify all errors, anG
if deemed necessary to require the attend
ance of ward assessors and other citizens
before them for examination under oath or
affirmation"
You say that the law has been carefully
complied with, and that the delay in your
work is simply occasioned by the want of
promptness on the part OF the ward as
SCISSORS.
In every case You must have had the du-
plicate of the ward assessor, otherwise. not
having the basis, you had 40 power to act.
And having the basis there was no cause for
delay, unless, under your oath, you found
errors IN the assessment OF the ward as
SCISSOR, and deemed it your duty to take tes-
timony required by the act, in order to
enlighten you in relation to the errors. And
in that case it was your duty to call for the
assessor and give him an opportunity to ex-
plain his assessment and show, if he could,
that there was no error.
AS 1 said, you cannot change his assess
ments without first finding errors.
have not heard that you have changed
any assessments by wards or parts of wards,
but only in individual cases. And in your
reply you state the remarkable fact that
you have sent out 1000 transcripts of
changes so far, or mistakes to that number
made by the ward assessors in individual
cases.
The law provides and requires that the
duty to view the property shall rest lpon
los men. three to ward, who shall act under
their oaths.
board under the law, and yet you state that
these los citizens have erred 900 times
after viewing the properties, and that you
have the right, without viewing the proper
ties and without the legal right to view them
under oath, to correct their Judgment. And
the city is put to the great expense of cleri-
cal work, printing, etc, required by the
sending OF notices OF changes of values in
this vast number of cases.
transcripts of the Boards Books
In all these cases your notices say that
they are transcripts of the assessments on
the books of your Office, and that appeals
will not be considered unless made in writ
ing on proper blank and sworn to in your
office.
If the ward assessment was not changed,
there is no necessity for an appeal, for that
rests with the County Commissioners as a
Board of Eq ualizers.
But if the assessments were changed then
10000 and more appeals could be made andif
not allowed, that number of cases could be
thrown into our courts, thus making our city
valuations subject to that number of
changes.
In all the cases have learned Of you have
increased the valuations, which is the cause
OF the present public complaint.
Having made your assessment on your
books you cannot change them except on
appeals. If only 600 or 1000 appeals have
been written out and sworn to in your office,
then all who do not appeal will have to pay
on their high valuat ations. Only those who
appeal to you or the court will be able to
correct your valuation.
You say that you agree with me that as
sessments for purposes of taxation should
be equitable and just. But claim that your
present valuation cannot be So Either
very large number of mistakes have been
made by the ward assessors or your capabil-
1ties of judgment of valuations are better
than theirs. Whether che latter is true or
not the public can determine by an examin-
alton of the pamphlet of your last triennial
assessment, which is n criterion in relation
10 equallties in individual assessments.
Yours very truly,
H. l.. GOURIFY. MaEOr