The record-union., 1893-08-30
ASSESSORS ROASTED SLOWLY.
Irvine Explains His Assessment to the
State Board.
Assessor Leckie Claims He Raised Ala
media n Million This Year-Some
Interesting Figures.

Yesterday morning was Sacramento's
turn at the bat, and Assessor Irvine,
backed by the Board of Supervisors.
Auditor johnson and others, braved the
terrors of the investigation by the State
Board of his assessnent-roll.
Assessor Irvine stated that he had come
to answer questions with regard to his
assessment, rather than to make state
ments. The county assessment falls S67,-
40 behind last year, but there is good
reason for it.
Sutter Island had been flooded, the
levees were gone, fruit trees drowned and
houses gone. Everything was ruined for
this year and the landowners had no in
come from it. He had tried to equalize
the assessment by raising the land out
side the city to from $50 to $3.50 per acre.
1t was little homes of men who work in
the city principally that were so raised.
HOPS AND HORSES.
Hop land he had assessed at $3.50 per
acre with hop roots at $40 and poles at $50
per acre. Where there were trellis-yards
he assessed the trellis at $40.
Horses helped him out some, but the
Agricultural Park did not do much for
him, as the cost of keeping the horses
there Is so high that they are taken to San
Jose and elsewhere. The Haggin ranch
gave him a number of horses for assess
ment purposes and helped the roll. Sal
vator is assessed at 81 500, Sir Modred at
5000, and others in proportion, and there
are quite a number of them.
Hebron QUESTIONS.
Mr.. Hebron asked how it came that
there was falling off in the value of city
property when so much improvement is
continually going on.
Mr.. Irvine said there had been no de-
crease in the city roll. He explained that
the city and town lots were listed to-
gether.
Mr.. Hebron said that there was the
same decrease lastyear, and the only rea
son the board did not raise the county
was that the farming lands had been al
ready raised and ought not to be raised
further.
Mr.. Irvine said he raised the valuation
OF city real estate 81 900, 900 and decreased
the assessment on Improvements about
S04O,OOO be thought that WAS about fair.
HALO BOXES.
Mr.. Morehouse asked about the assess
ment of telephone boxes, and was an
swered that they were assessed by him at
S25 per box.
Mr.. Morehouse asked if he considered
that just to the landowner, who was as
sessed $500 per acre and could only, ac-
cording to MIR. Irvine's statement, get
from $40 to Sl5 rent per acre, that teie-
phone boxes which brought a revenue of
$50 to $50 apiece should be taxed at one
eighth as much.
According to his statement also, the
landowners often gave the land rent free
tor the hrst year IN order to get it broken
up.
Mr.. Swan wanted to know if the tele-
phone boxes were subject to floods to ac-
count for their low assessment, and also
asked If they were given a year rent free
III order to break them in.
Mr. Irvine parried these questions and
stated that he put the telephone boxes up
to 500 last year and the Board Of Super
visors reduced them to S25. He had
taken into consideration the fact that
san Francisco assessed them at $40, and
other counties also assessed them low.
SWAN Is FLY.
Mr.. Swan said the Board of Supervisors
had recently imposed a heavy license on
circuses on the ground that they took
money out of the county. The owners OF
the telephone patents have SIG ROYALTY for
every box, which goes to Eastern people,
and Is per cent. on 500, to say nothing
OF what the telephone companies make
Why not apply the same rule 20 both?
Mr.. Irvine admitted that there was JUS
tice in the remark. He then spoke of
city property and said that the taxes were
high in this city, and had depressing
effect on values, and that they deferred
capitalists from investing here. 1t re-
duces the interest return on investments
MI Beamer questioned him about
property values on X and J streets and
the rents for such property, and Mr..
Hebron compared them again with the
S2U0 land assessments.
HOW HE ASSESSED.
The Assessor made statements of sales
confirmed by the courts and defended
his assessments by comparison with them,
He stated that he thought the farmers
property all over the State were assessed
too high, in comparison to its actual
value.
He assessed property from 70 to 80 per
cent. of its value and he thought that a
fair valuation for assessment, and that if
all the property in the State were assessed
in just proportion there could be no OBJ
lection made to assessments. He did not,
however, think it was so assessed He
thought rents in this city were similar to
those in other places. The bonds hang
ing over the head of the city exercised a
depressing effect on values and rents. If
they ever are lifted property will rise.
He kept track of all the appraisements
and combinations of sales in the city and
county, ana assessed in proportion TO
them.
The board piled him closely with a
number of questions on various points,
which he answered promptly and fully.
ELECTRIC ROAD ASSESSMENT.
He said he assessed the electric road of
sixteen miles at s., 500 per mile, with cars
at $4,000, or about $500 each, and the
franchise at s.. .OiU,