The Jersey City news. (Jersey City [N.J.]) 1889-1906, 1892-02-29

Allan L. McDermott will for the next
FIVE years be the Mayor of this city, and
1t is but right that the people should
know just the kind of man this rising
s 'tesman is. Today The NEWS presents
a. ketch of his life and refers to some OF
til very important services Mr.. McDer-
mott has rendered the city, the State and
the Democratic party. There is no young
man In this State today who has achieved
30 much that has been beneficial to the
community at large as he has, and to
whom the Democratic party owes more
for its success.
HIS EARLY LIFE.
Alla1 L. McDermott was born in South
Boston, Mass. March 30 1854 His father.
journalist. was born in Ireland. and came
TO this country in beyhoOd. His mother
was born in Bath, Me-, in the family OF
Langdons. whose Revolutionary work in
the cause of American liberty is a matter
Of history. In 1857 his parents moved to
Hoboken, where Allan lived, on Garden
f--->.t I until 1865, his early education be-
1pg received at Public School No. In
that city Returning to Boston. the fam
lily lived there until 1870, when they moved
to Jersey City, where Allan assisted his
IaLDor IN Lac Ol tu0 OOIocy
City Herald q short time, and then en-
tered the office of Albeit and Fuller as q
law student. His studies were inter-
rupted by what he calls a rowing" in
the West, and during the eighteen
months succeeding May, 1872, he worked.
as a comp positor aud correspondent, in
nearly every State this side of the Rocky
Mountains. Returning to Jersey City,
Mr.. McDermort resumed the study of
law, and graduated from the University
of the City of New York in 1878. being
admitted to practise in this State in No
venber of that year. During his term as
a law clerk he supported himself by re-
porting Court news for the Argus and
other papers.
MIR. McDermott's first official connec-
.tion with the city of Jersey City was in
1879, when he was appointed TO the office
of Corporation Attorney. He resigned this
office in 1SS3 In December of that year
he was appointed member of the Board
of Finance and Taxation. During the
eighteen months that he was President of
that Board, he suggested many reforms
in the methods in vogue In the assessment
of property. On the Goth of March. 1884,
the Board adopted the following resolu-
tom
'.Resolved, That the President OF this
Board be requested to examine the as
sessments of property made in the several
districts during the four years last past,
and report to this Board such sugges-
tions as he may see fit concerning apy
Improvement which may be made In the
manner of levying such assessments"
HIS OFFICIAL RECORD.
IJnder this resolution, Mr.. McDermott
made an exhaustive examination of the
assessment of property in this city, and
reported as follows:-'1n the matter of
the assessment of personal property the
figures returned by the assessors are too
low. The recent sessions OF this board
in the capacity of Commissioners of Ap-
meals In cases of taxation, disclosed the
fact that in many cases. II not In e
majority, the assessments Tor personal
property are the result OF guess work.
The value of the personal property in a
building cannot be ascertained by an
eyamin alton of the outside of the struc
tire The law has provided method of
nscertaining the value of personally.
TTpou demand made by the assessor every
nerson is obliged by section 13S of the city
charter to disclose the amount, nature
snd value" OF his personal estate. Ii he
refuses. the law provides penalty for
such refusal, and empowers the assessor
tn assess the property at double its eSti-
mated value. In examining the assess
ment of real estate l have been unable to
find any rule upon which the assessments,
not upon any fixed per centum OF the
true value Of property. In one street the
osSessment is upon sixty per centum, In
another on forty. and In the next on
s,inetv or more. The law provides that
tha assessment shall be made 'on valuing
rronerty at its fair value
WHAT 1T MEANS.
u,bis means fair market value, and
,,,hiIa the Assessor is to use his Judgment.
~ does not follow that the elements OF
n,rslessness. caprice, fear or favor may
c@Fact his decision. That good Judgment
Sas not been used in hundreds OF cases
vii he seen by the figures. In one mum
Srad and fifty cases of property which
Sns heen sold at bona tide sales during
the mast four years, find the fair market
,,aI,Ie p' 10 he i've hundred and eight thous-
md dollars, while the assessed yplue ioT
,,,rroses a,,r Of taxation is four hundred and
Set1pNthree thousand dollars. Here then
nroS ~ one hundred and fifty pieces OF
a,e rorertv assessed as 90 per centum OF
their fair market value. ms % %ngure
or,id Uued not be too high, nor work ln1us.
t,oe If ali other property was assessed ab
tha same rate. But the rule IS tar from
,,n;forn, UnJ and ] find that In the same uls-
tricts from which have seiecleo asd .ns ioss ss
,rantioned 15o other lots are assessor os, az
Gao oOo while their value, as uei,"nr on,
S"oteJ StSo Inv bona fide sales during the pase
sonr vsars is s925, 600. Here the properly
is assessed at 47H Pr eeuTo cenSuIa Iess than in