St. Paul daily globe., 1892-04-19
FkV0RS A CHANGE.
New System Outlined for Real
Estate Assessment Pur-
poses.
Favorab,y Looked Upon by
Members OF the County
Board.
Alarming Fire Last Evening
On Western Avenue, Near
Selby.
important Legal Points in an
Appellate Court De-
cisiOn.


plan was discussed to some extent, and
special meeting Of the board called
for Friday 10 consider the measure.
Aid. .. .. Cullen was before the board
yesterday aud pronounced the plan
worthy of careful consideration.
Under the present plan the
value OF real estate Is appraised
without special regard TO the adjacent
property and there are numerous apDll-
cations for correction. Under the pres
ent plan it is proposed to fix uniform
valuation al so much per front foot as to
location and indicate the same on q
map. The frontage will vary on each
block according to the location. On the
margin OF The map Will be scales OF
valuations 10 be referred TO in making
up the valuation according 10 the front
age and location Of lots. GeOmetrical
figures also are made use OF 10 assist in
determining the valuation OF the prop
erty. The map does not take into con
sidcratOn the buildings and improve
mentS on the lois The general plan is
Indicated in brief in the following coin
mun,catinn handed in by Mr.. Somers.
TO the Board Of County Commissioners
Gentlemen: The question Of an equal dis
tributiOn Of the burden when falls upon
every community, IN the care Of tho public
business. IS one that Is worthy Of serious
cons siderntiOn. therefore wish 10 submit to
you, and through you 10 the public. tine fol
loving brief outline Of an attempt 10 reduce
30 system the distribution Of that portion
of She taxes which, under our laws, Is as
sesscd against real cstnte.
Tint IL Is impossible to take up each one OF
the 20. lO0 different tracts OF land embraced
within our city limits, aud separately deter
mine "A value FOR each which shall be based
on ans thoughtful consideration Of the ques-
lions aud conditions necessarily contributing
10 effect that value, Is apparent TO any one
who s had TO do with the apprnisal of
property, especially during the last TWO
years. ANY one who has ever acted rs one
of hoard or committee appointed or select
ed for the purpose Of reporting value for
any particular piece on property will bear
lae ont in the statement that ii requires care
ful thought much discussion aud frequent
changes from first ideas before con
ClusiOn can be agreed upon. Aud. even il it
were practicable 10 secure the services Of "a
committee Of our best business men who
would devote the time necessary 10 deter
mue the value Of cach eparate lot there
would still he complaint. because, under the
present method, there Is no possible way Of
demonstrating the equity Of their work; and
another e. mmittee composed Of equally good
judges might find different result on any
particular tract; aud, it being Impossible TO
compare he work as n whole, the door is
open to all manner OF complaint and the
arguments which may be advanced for re-
ducton OF assessments are unausWerable,
there beiug no visible foundation for the ex-
iStCuCc of the figures.
As Il foundation, and a means of Judging
OF the work AS applied TO any particular
tract, or in answer TO the complaint of any
owner who thinks himself agrleyed we
must have sOme means not only of compar-
lne HE particular tract with It's immediate
ncighbor but with MI III the district, and
must 20 further aud be able to compare that
district or locality with another, and so on
until all pnrts of the city are comprehended
III the comparison, and by the aid OF which
any one can form an opinion US 10 the char
acter of the work as whole
The only possible means OF getting a com
prchensiye idea of the whole city. ana at the
suine lime an idea Of the relative location
aud slIc OF the many different tracts or par
GELS into which the city is subdvided, is by
the use OF n map; and if we can find wav
10 indicate upon this map the values OF the
different parts. sections. districts neghbor-
hoods aud parcels. we shall have before us
visible and tangible means Of jndging the
charactero OF the WORK done by the assessors
Upon inquiry learn that such scheme
has been employed by our state board of
equalization, who used n map of the state
upOn which was indicated, as a unit of value
the price per acre reported by the various
town assessors; and understand from gen
ucmen VINO were members of this board that
II was found to be of great assistance and
enabled them to quickly and accurately nd
just and cqualize the values OF land in ad
jaceut towns.
Without going into the difficulties that
Were encountered in the solution OF this
problem. II Is sufficient TO say that the use of
map of this kind is made practicable by
assuming asa unit the frontage value, or
value per front foot, for some uniform depth
which unit OF value can be marked in dollars
upon every street. and in front OF every
block II necessary, or wherever the condi-
tiuns, surroundings or topography tend to
change the value. This uuit is one with
which all property owners are more or less
fam liar, and can be readily used in making
comparisons in all parts of the citv
The question OF determining from these
figures the relative value of the several par.
GELS into which block is divided was diff
iCult problem, but II has been solved; and
the method Of its application is so simple
that any intelligent school boy may be tnught
In few houts 10 use It, and, with mathemat-
zeal accuracy determine the value Of each
piece OF land in block, the frontage value
on the surrounding streets first having been
fixed, and the block ana its subdivisions
being rectangular i'll ShaDe.
The questions involved in the preparation
of this plan were, first, the relative value to
be added in case of an increase beyond the
depth adopted as the basis; second. the value
20 he subtracted for decrease in DEPTH and
third, the difference in value in the case of
property situated upon two froutages. or cor
ner property, as compared With that which
has but one frontage or inside property.
The question Of the change of value for
Increased or decreased depth can be quite
easily arrived at by constructing a table
showing the percentage of the frontage
value to be used To determine the value of
any given depth greater or less than the unit
of depth used in making the map. OF course
il Will be necessary to use more than one
table because the different uses and condi-
lions of property will give different value
TO any change III depth; but If it Shall be
found necessary 10 use ten different tables Il
marx can be made on the map TO designate
which table shall be used in suodivding each
block and we have reduced the application
OF opinion or Judgment from 2600O0 times to
ten times
In regard to property situated on corners, a
scale has been devised upon which, by find-
ing the line corresponding TO the frontage
value of the street forming one side OF the
block or corner i'll question. and following
this line out and up TO its intersection with
another line which corresponds to the front
age value of the street forming the other side
of the corner, the yalne in dollars OF lot OF
some fixed width and depth on such corner
is given, by ally convenient scale of dollars
represented by horizontal lines. As before
stated, one scale will not answer but We
must use several, because the proportionate
value CT corners rs comp lred with the trout
age value may be different III different parts
OF the city. and under different conditions
of use.
In the application Of this plan. the first
step is 10 mark upon the map the figures in
dicating the frontage value; and. while this
looks like 4 work of some magnitude. it can
by proper subdivision into districts be
done in a comparatively short time; then be
examined, criticised and corrected by any
committee that may be selected for the pur-
pose
The next step, the determination as TO the
comparative value of the different depths of
property, can be carefully studied and agreed
upon By any number of our bestinformed
citizens and tables constructed in accord
Hnee with their ideas. Then the question of
the relative values OF corners can be treated
in the same way. Thus giving the city the
benefit of that judgment and wisdom which
i.would be impossible to employ for the pur-
pose under any other plan.
Having settled these questions in this way,
and beng able 10 apply this mature judg-
ment 10 determine the comparative value or
each of the 26000J LOIS or parcels Of land IN
the city, by a purely clerical application of
certain fixed rules il will be readily admitted
that we have very long stride in the dlree-
tion of that panacea for most of the Ills OF
the heavily burdened property owners
equality of taxation.
IL will be claimed by many that it is inn