The morning call. [volume] (San Francisco [Calif.]) 1878-1895, 1893-09-03

cIuded $4,000 worth of furniture. which
was assessed for $4,000. and which does
not appear in the assessment cited by the
State beard. Deducting this So 900 from
the purchase price leaves the price of the
land and Improvements at S45. 800. The
assessment of S30.0U0 Is therefore about &C
per cent.
Another case was that of property CD
the southeast corner of Ellis and Octavia
streets. The State board cited a sale of
this lot for $40 500. against an assessment
of SIP. $50. Investigation shows that in
this sale there was included a lot on Tay-
Tor street, near Suffer. which is assessed
for S11,390, making the total assessment
against the selling figures S24, 100, or near
ly 60 per cent.
Another case produced by Mr.. Briggs
was that of the lot purchased from the
German Bank by the Savings Union on
California street, near Webb. and on which
the latter is now erecting fine building
The lot was necessary to make the Saw
ingS Union building an imposing structure,
and it sold for the fancy figure of SIP, 800.
This included the old building. which
has been torn down. This building was
assessed last year for S21. 00U. and it is not
included in tile assessments cited by the
State board as criterion of value. The
assessment compared by that body with
the sale was $26. $50, when it should have
been S47, go.
In Western Addition block 324 the State
board cites a lot as assessed for $780,
when it should be $3.50. This was due TO
getting the wrong lot
Near the corner of Buchanan and Union
streets they cited lot rs having been sold
for $4,000. Mr.. Briggs declared that this
must be an error, for The adjoining lot re-
Gently to his certain knowledge sold for
$3.50. but he did not know any way of
correcting the error. BE thought the price
paid was 5000. Such was the price re-
ported to the Assessor.
A probate sale near the corner of Oak
and Octavia was cited by the board at
$500 and assessed at 5000. This was
another error; the actual assessment is
$780,
Another sale cited was at the northwest
corner of Frederick ana McAllister streets.
The State board had it at $3.50, which in
cludes not only the property there located.
but lot on the other side of McAllister
street. The two are assessed for S3400 in
stead of S2l00 as figured by the board. II
took the assessment on only one lot
At the southwest corner of Battery and
Commercial streets property sold for
S40,S00 aud is assessed for S27.60O instead
of S6S00. the figures on the State boards
list. This is another fragrant error in
transcribing.
The building contracts. Mr.. Briggs said,
al, III 6
value. They show an assessment of 90
per cent, but this was explained BY the
fact that in dozens of cases the building
was not completed when the assessment
was made, ana the latter was only for
material on the ground; and yet the State
board has taken the full amount of the
contracts as on record and charged each
one against the assessment.
Some of the cases cited by Mr.. Briggs are
to the point. The Catholic school for
nurses, at the corner of Hayes and Fill
more; contract price. S47,S77; assessed in
March last year for material on ground,
$3.50. The building is not yet completed.
Building at the n erthwest corner of SUIT
ter and Stockton, contract 81, 900; assessed
only for material on the ground on the
first Monday in March, $4,000
Mr.. Briggs stated that in the 5O-vara
survey there were nineteen cases found in
the State Boards list where the assess
ment was only on material Oh the ground :;
three in the 100-vara survey; eight in the
Mission district and twenty-nine in the
Western Addition. There were quite
large number in the outlying districts
which were not investigated.
Mr.. Briggs also found a three-storv hrick
warehouse in the 100-vsra survey, where
an assessment of $4,000 had been errO-
neously copied al $1,000 Also a case on
Bryant street where a 5000 assessment
had been copied as $500.
And yet this is the kind of data upon
which the State Board of Equalization is
ascertaining the assessed value of prop
erty in this city and increas sing the roll.