The evening herald. [volume] (Shenandoah, Pa.) 1891-1966, 1892-02-26
ASSESSMENTs AND COMMISSIONERS.
[oontinved MON Fyr1t PaOc.l

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certain cost, that cost is the basis Of actual
value.
Mr.. Glover took issue on this point and
made lengthy and iorcible argument.
He claimed the price for which a property
would sell at the time of the assessment is
made is the basis of valuation. He put
this question, "If a man builds house to
suit his own fancy at cost of $4,000 and
afterwards cannot get bid of more than
$4,000 for it, what would be the basis Of
assessment
Mr. Minogue answered the cost-$30, 900.
Assessor Krick then made an illustration.
If a property cost $1,000 and $4,000 is
offered for it, what is the basis2
Mr.. Minogue looked at the ceiling,
blinked, and then lowered his head saying
that is only for argument. Mr.. Krick said
he had knowledge OF such case. Then
Mr.. Minogue answered, why, the $l3,-
CO.,"
Mr. Glover jumped to the floor with a
victorious grin enoircling his mouth and
asked, "Then how does your other theory
compare with this2 You told us in the
case of the $4,000 and $4,000 house that
the cost price is the basis. In the other
case you say it is the selling price2
Mr.. Minogue answered, does the party
who buys the $4,000 property pay $4,000
for it Is not that the cost2
Mr.. Minogue was reminded that the
property was not bought for $4,000. That
was the price offered for it, If the assessors
know that willing purchasers value a
property at Sl8, coo are they TO take that as
the basis, or take the cost-S6, 0002
MIR. Minogue made no direct answer to
this, simply insisting on what he had said
that the cost price is the basis. He made
no answer to the argument that if an
assessor knows that $4,000 is offered for
property that is a basis for valuation inde'
pendent of the cost and that the same rule
applies where a $4,000 property has
deprecated in the market to $4,000.
Messrs. Beddall, Fowler, Glover, Hess,
Lamb and Kehler made arguments
deprecating the action of County Commis-
sioners in the past, in breaking faith with
the borough of Shenandoah by lowering
the valuation OF coal lands and certain
properties after promising joint committee
of the Council and School Board not TO do
so.
Mr. Minogue: you may assess your
properties as you please, but the Commits
sioners have the right of revision and may
raise or lower the assessment as they see
| ft."
"Then, what is the use of making ASSESS
ments?' was asked "What is the use Of
having assessors work night and day
trying to get at fair value of properties
and then haye the figure cut down, or
lowered, by the Commissioners who have,
perhaps, never seen the propertiesP p
A question by B. G. Hess as to whether
or not the present Commissioners haYe full
filed their oaths of duty aroused Mr..
MinoRue, who jumped up, took his hat and
coat in hand, and declared the question
was an insulting one and he would not
answer it. He said he was present TO pro-
tect the Commissioner az well as himself
and he did propose to be insulted. He did
not attend the meeting to insult any one,
or raise fight
For a moment OF two it looked as if the
County Solicitor would leave the room un-
cermoniously, but assurances that there
was no intention to insult any one quieted
matters and Mr.. Minogue resumed his
seat.
Mr.. Krick read the oath taken by as
SCISSORS to the effect that they must be
guided by the price property may bring
at bona fde sale.
Mr., Minogue referred him TO Purdon's
Digest and insisted that the cost was the
proper basis.
Mr.. Krick contended that he as an as
SCISSOR, considered his oath binding.
james Grant asked what a property, cost
ing a, 900 and deprecated in value by the
erection of scraper line in front of the
doors, would be worth
Mr. Minogue made no direct answers,
but intmated that perhaps there are cases
which would be exceptions TO the rule laid
down by him.
The meeting adjourned with the under.
standing that committee will accompany
the assessors TO Pottsville TO protest agains
the orders of the Commissioners.