Butler citizen. [volume] (Butler, Pa.) 1877-1922, 1894-09-13
INEQUALITIES of Assessments.

The annual report of Thomas j. Stew
art, Secretary of Internal Affairs OF Penn
sylvahia, is just at hand, and 1t contains
interesting statistics about boundary lines,
the State weathsr-service department and
county assessments and taxes. In the mat
ter of assessment returns the Secretary
saws that some counties show peculiar in
cresses, and others decreases which are
equally astonishing, many of the latter
being explained or understood only on the
ground of imperfect and incomplete as
sessments.
There is a lamentable difference in the
basis of valuation adopted by the Assess
ors and Commissioners of the various coun-
ties. Most of our Commissioners and As
SCISSORS seem to forget that it is the sworn
duty of the triennial Assessor, when estl-
mating the value of property for the pur-
pose of levying a county tax, to assess and
value every separate lot, piece or tract OF
land, with the improvements thereon, at
rate or price which, after due examination
and consideration, they believe the same
would sell for il sold singly and separately
at bona tide sale after full public notice.
The returns at Harrisburg show that in
many counties there is a great undervalua-
ton of both real and personal property.
The Secretary makes some observations
ON 81 counties OF the State, showing glar-
ing discrepancies in the assessments, and
from his report we extract the following;
BUTLsR COUNTY.
Ia this county we have 81 sales, o9 OF
which are farm lands. a total OF Isl acres
aud 14l peTches, aggrrgatlng IN value
STA. 1873 "a, or Al 64 per acre The as
ass. s,,d ,a.uatiou was SO, 300, or $lS.96
Der acre, ANA the ratin of assessed 10 actual
valuation A. per cent. The remaining
sales. u Its, ur houses and lots, shoS a
! total actGa! valuation Of $40 lI6 90 gad aE
is--sse.l valuation uf $2l, ora rhtlo
oi a-stssed u actual valuEil' II ot IL pei
cent? per cent less tnan farm lauc s.
Total ratio OF assessed To actsal yaiuAllJl
in the county, Az per cent In farm
lands we find the range to be from l0.o pei
cent to ITO per cent. In town property,
from IA to 96.7 per cent.
The extreme range, or the lowest and
highest assessment of farm land. 10 D and
ITO per cent?, we find in one township.
ARMSTRONG COUNTY.
of the one hundred and two sales o.
property taken in this county, 1t will bt
seen that Al Of them were farm lands, com
prising 1886 acres and AZ perches, the
| total consideration for which was SlO9,
| 1872 Sc, or an average of 1887 per acre
| and that the total assessment was 500, 20
or an average of Sl8.1S per acre,
difference of $3.50 per acre, and that the
| ratio of assessed valuation to actual Yalua
ton was 81 l6 per cent.
The range of assessed to actual value
| will be found TO be very wide, being from
1876 per cent to 1919 per cent. The re
naming 81 properties taken in this county
were lots, or houses and lots, and show
ratio of assessed valuation to actual valua
| tion of 44.3 per cent. or 9.S4 per cent les'
ratio than farm lands. The extreme range
in this class OF property is still greater than
in farm lands, being from 8 D per cent u
| 1866. A close analysis OF the work WI
| show that in one assessment district alone
the range was from 6 6 per cent to l01.s
per cent. In another, 1873 per cent to 10
per cent. Thus showing not only wide
| tiles in the same district where the assess
ment is done by the same parties. Tota
| ratio assessed to actual valuation in the
| county is 40.5.
BEAVER COUNTY.
Our record shows l03 sales in this coun
ty, 81 Of farm lands, and &C of lots, oil
houses and lots. The farm lands comprise
l,97l acres, "a perches, at q consideration
of $11S, l72. .62-an average $50 50 per acre.
The corresponding assessment is sac, 6,O35,
an average of 1857 per acre; which is 64.a
per cent of value The consideration oi
the lots, or houses and lots, was 1928, ,475,
and the corresponding assessment $50, ,092,
or So z per cent Of their value.
The total ratio of assessed TO actual val
ue in the county is 81 per cent.
The highest assessment OF farm lands Is
S8 per cent. The lowest Is per cent. P
haps, strictly speaking. this sale should
have been classed with lets; if it were 80
classified, we should have the lowest as
sessment of farm lands 1873 per cent.
The highest assessment of lots, or houses
and lots, 1873 per cent, and the lowest, ex-
cluding the sale referred to (being No. 13
on the list), is 30 per cent. Notwithstand-
ing this wide range, there Is less disparity
in this county than in many others. An
examination of the work will show that
not more than one-tenth of the properties
are assessed under so per cent.
LAWRENCE COUNTY.
In this county we have taken 1Ol sales;
40 of farm lands 61 of lots, or houses and
lots.
The table will show | ,o77 acres,3 perches
of farm land, at 3 consideration Of $l45,-
52S.0S, or $73.61 per acre, with cores
pondiDg assessment of $50, SIG, or $4O.8
per acre, being 55.5 per cent of the actual
value.
The lots, or houses and lots, show con-
sideration of $40, ,308 and n corresponding
assessment Of $44, 1856, 56.4 per cent of the
consideration. The total ratio of assessed
to actual value is found to be 55.S per
cent.
The highest assessment of farm lands is
l3l, or 81 per cent above the considera-
ton. The lowest 81 or 93.9 per cent be-
low the consideration. The highest as
sessment OF lots, or houses and lots, is 100,
or per cent above the consideration; the
lowest 1877. or 86.3 per cent below the
consideration. 1t is but just to call ntten-
ton to the fact that 20 or more Of these l0l
properties were assessed at so per cent and
upwards of tho consideration named in the
sale, and that the widest disparity in the
assessment OF farm lands was found in the
same township.
MERCER COUNTY.
In this county We have 102 sales; 81
farm lands and 81 lots, or houses and lots,
We find the sales of farm lnnh represent
2,4l4 acres, 149 perches, at a consideration
of $l04, 74l. 10, or $43.37 per acre; We also
find that the corresponding assessment
amounts to $50, ,722, or $33. AZ per acre, be-
ing n per cent of tho consideration, or as
certained actual value.
The lots, or houses and lots show con-
sideration of $57, 1877, and the assessment
for the same, $39, 160, or SO AZ per cent of
the con ,ideration.
The total ratio Of the county Of assessed
to actual valuation is shown by our figures
to be "a per cent.
The highest assessment Of farm land is
shown 10 be 130 per cent or 30 per cent
more than the consideration at which sold,
and the lowest, while it appears TO be 46
per cent of the consideration at which sold,
yet as the acreage is small, it should
scarcely be classed with farm lands. No.
92, showing an assessment Of 49.7 per cent
OF the consideration at which sold, should
in justice be regarded as the lowest as
ssment proper Of farm lands The high
est assessment Of lots, or houses and lots,
il found to be l20 per cent, or 20 per cent
above the consid pration and tho lowest liz