The record-union., 1894-08-21

visors of Tehama County to show cause
why no raise should be made IN the as
sessment roll. He stated that he had
raised some lands which he thought
should be raised. The low grade lands
he had lowered, feeling that the lands
which should be lowered were those
which had much deprecated IN value.
The high grade lands have not suffered
so much, and he had not lowered any
| thing that was assessed $40 or upwards.
As he wished to see if he could not find
owners for the odd sections granted to
the railroad company, but not patented,
he last year assessed many OF them. The
experiment was failure, as no owners
came forward and the taxes We're not
paid. This year he dropped them, which
causes drop in this years roll.
He cited number of cases where
property was for sale for the face OF the
! assessment and in some cases for con-
siderabiy less. a great deal OF this land
is mortgaged and the banks do not wish
to renew the mortgages. The owners are
steadily running behind and ne could not
raise them. He believed that picket
fence, built by himself was the only i'm
prOyement made IN the county during
the past year, and he did not suppose he
would have been able to build it il he
had not been under salary.
Fruit trees and vines he had not re-
dueed. The solvent credits are reduced
this year by failures OF men who were
considered good, on account of the finan-
cial stringency and shortage OF money.
Last year the insurance money on the
Fremont Hotel (Sl2,000 was placed
among the solvent credits, the insurance
company not having then paid it.
The deficit in personal property he ex-
planned by, saying that brandy in the
county had been shipped away to the ex-
tent OF S2y. COO. The value Of horses III
the county had decreased $4,000, and the
number had decreased one-tiith. They
are very hard to place a value on this
year. They can be bought at the buyers
own price. He saw team that he had
assessed at $50 sold for Sl5. Farming
utensils have deprecated in value and
merchants have reduced their stocks.
Wheat has also decreased in quantity, as
has barley.
He then passed on to the difference be-
tween appraisements and sales, showing
that prices realized did not equal APP
praisement or assessment in some cases.
He felt that the reduction III the roll Was
only fair and just, and that the county
should not be raised. The Gallatin ranch
is assessed, the best portion of 1t, at SO
per acre, and Mr.. Gallatin took it back
after selling 1t at a valuation OF So per
acre.
c. S. Jobe, Chairman OF the Board of
Supervisors, cited place OF 200 acres,
assessed at 81 per acre, which 5000
mortgage will take; also, one Of 24o acres,
assessed at S. and 81 per acre, which $500
mortgage will absorb. He mentioned
several such cases, where small mort
cages would eventually take the land,
and they are assessed for more than the
mortgages.
AS TO wheat raising. Tehama is at dis
advantage compared with other counties
on account of freight being so much
higher on account OF the distance to tide
water.
SUFFER- COUNTY.
Assessor McRay of Sutter County was
the next to explain the reasons for the
decrease in the roll.
His reasons tailed closely with those
of the representatives of the other coun-
ties. The decrease i'll valuation fell
mainlynpon the land around the Buttes
and in the tules and adobe lands adjoin-
ing them. The water stays longer in the
tules than it used to and destroys the
crops.
The Buttes itself has as the lowest
assessment 81 per acre and is not tilable.
From that it runs up to S35. Sheep have
gained in numbers, but lost in value,
many having been bought and sold for
81, as against 81 80 and S. last year.