Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1892-08-04
FIGHTING TAX SUITS.
The City Board of Assessors Prepar-
ing a Vigorous Defense.
DIAGRAMS TO BE DISPLAYED
showing the Difference Between City and
Rural Property.
MAY APPEAL TO THE SUPREME COURT

The long-talked-ot s1lts against the City
Board of Assessors on the valuation and
classification of property under the last
triennial assessment are expected to come
up in court early in the September term.
The assessors are therefore actively prepar.
ing for the struggle, particularly on the
classification cases, which they intend tc
fight to the last extremity.
They argue that if man owns property
three miles from the Court House and yet
has all the city conveniences and can reach
it in less time than a man who lives hall
that distance away, he should pay the same
rate of taxation. To illustrate this point in
the classification question they are prepar-
ing an elabotate series of diagrams which
will be exhibited in novel way in court,
showing just the position they occupy and
the reasons they advance in support of it.
Comparison of Diagrams.
The diagrams will be an interesting feat
ure of the proceedings. They will be dis
played on easels before the Court, and City
Attorney Moreland will illustrate the
points he will make in his arguments on
the classification question by reference to
them. One will show block on Center
avenue, Eleventh ward, where lives Judge
Slagle and where formerly lived Judge
Ewing, either or both of whom may sit in
Judgment on the case, and in contrast with
it will be shown one on Fifth avenue, in the
Twentieth ward, where Major Negley and
several other plaintiffs in the suits against
the assessors own property. The City At
torney will compare these properties, show
ing how Judge Slagle cannot reach his
house in less time than Major Negley can
reach his, has no better fire or police facili-
ties or street improvements or is no better
situated in any respect and will then ask
the Court why Judge Slagle should pay
taxes on the full cash value of his property
when Major Negley would pay, ii his ap-
peal is granted, on only two-thirds the value
Of his
Eapid Transit and City Taxes.
The Moorhead estate, on the opposite
side of Center avenue, and which the asses
sors say is equally entitled to rural CLASH
fcation with that of Major Negley, will be
included in this diagram. Another one
will show the properties of John Lambie,
of Select Council, and others on Cliff street,
Eleventh ward, and the point will be made
that they must walk four squares from the
street cars to reach their homes and con-
sumo more time in doing so than the Twen-
tieth ward plaintiffs who get off the cars at
their own front doors
1u connection with these points there
will be several others of equal strength
presented and then it will be shown that
the Center avenue and Cliff street property
owners make no objection to their classif-
cation as full taxable property this or pre-
hau hoy lad
valuations in previous assessments.
Other diagrams will be shown of big
properties which front on prominent
thoroughfares and which it would be i'm
proper to assess as full taxable entire, but
which would be equally improper to assess
as entirely rural Among these will be the
Schenley property in the Fourteenth ward,
fronting on Fifth avenue and Forbes street.
On the tract lying between Fifth and Gen.
ter avenues will be shown the long stretch
OF 12O feet depth, on part of which are the
lots sold to ex-City Clerk George Sheppard
and on which he lives, and the lots leased
to and improved by John Casey below
which lies the large unoccupied tract for
which Mrs. Schenley's agents in this city
are about to negotiate long-term leases.
Fence Makes All the Difference.
In rear of this 100 foot depth, which has
been fenced of, the assessors will show they
have fixed rural or two-thirds assessment,
while the strip fenced of was classed as full
taxable. The fence, as erected by the own
ers will be shown in the diagram. Similar
cases in other sections of the city will be
diagramed by the assessors for the enlight-
eminent Of the Court in defense of their
course. -
The assessors are sanguine that the Court
will sustain their action in all but two or
in, L.
brought and they expect to compromise
even those doubtful cases before
they come to hearing OF the original
suits entered several months ago, about %
per cent have already been amicably settled
between the assessors and the plaintiffs
after full hearing of the points involved
before the board. There yet remain less
than 20 appeals on classification and about
one hundred on valuations.
A favorable decision on the classification
suits is the principal aim of the board, and
they will e1pend more effort toward that
end than on all the other cases. If the
Court sustains their position on classifca-
tion the triennial assessment of 1892 will
stand, but if not there will be tremendous
tangle of municipal affairs resulting from a
new assessment, which the plaintiffs will
demand.
Will Appeal to The Supreme Court.
OF course if the lower court decides
against the board an appeal will be made to
the Supre me Court, though it is unlikely
that the plaintiffs will appeal on an ad-
verse decision. On the valuation appeals q
strong fight will also be made, but the
questions involved there are not vital, and
no special attention is being paid to that
class of appeals. The assessors expect ten
days notice before the valuation cases come
up, and they are satisfied that will be sufi-
cient time to fully tortify against the claims
OF the appellants. As to the claims of lille
gality OF their constitution as a board and
their actions as such, the assessors have no
fear, and they claim their whole attention
will be directed to showing why they classi-
fed as they did and why they valued prop
erty at nearly its actual value.