The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1895-08-23
STILL IN PURSUIT
DR.. BraCy Has Another Communication
in Reference to the Assessment Cases
Of a Recent Date.
Con Healay and Neil WhallOn Get Into
an Alteration With TrampS at
Aberdeen and Are Injured.
SHOT IN THE SIDE
A Young Man Living North Of Town il
Accidentally Shot With a Gun
Sunday Evening.
DON'T LIKE THE ASSESSMENTS
Believes in a More Fair and Equitable
Assessment in Valuation of Property.

Believes in More Fair and Equitable
Assessment in Valuation of Property.
EDITOR REPUBLICAN-In the assess
ment of S94 the board of equalization
changed the figures Of the assessor by
adding % per cert. to his valuation
upon lands and reducing them 10 per
cent upon notwithstanding them to
stand upon personal property as he had
made them; thus discriminating against
lands as compared to structures, 35
per cent. and 25 as compared to personal
property. In making the change, the
board did not question the correctness
of the valuation, but claim to have
done it as a matter Of eXpediency- los
ing sight of the fact that 'eXpediency
is the very foundation of all sim" Con-
slider the facts as they now stand.
Personal property rated at about one
third (some as low as one-tifth) its
value: structures at one-hall and lands
the only class that yields no income
at their full land some at twice. their
value. This is conservative compar
ison, and to those whose property con-
sists mostly of structures and personal
effects as is the case with large ma
jority of our taxpayers, this valuation
is quite satisfactory. (Of course I ex-
cept those who take Christ-like or
humanitarian view of it.) But to the
few the wealth of whose possessions
lies in acres of unculitvated soil hem
med in by the extended confines OF the
corporation, the contemplation is not at
all exhilarating, and tends TO the
opposite of passive state of mind. 1t
does make difference whether the OK
that is gored belongs to us or the other
fellow This action is somewhat ana
logous to that of former board which
raised the personal assessment OF each
of some half dozen citizens Il happened
to be one of the favored ones) $1,000,
with the audible remark "sock it to
'em T"
There are but three parcels of this
class of lands the assessment upon
which has been questioned, viz: the
' Van Fps So acres, Scott 60 acres, and
Bracy and Bowdle tracts so acres, COM
prising only about 160 acres in all.
The assessment upon the two former
has been reduced by the court to SAC
per acre, the latter remains as assessed
Added to this is my little farm of 2
acres reduced from $50 to S25 per acre
by the board. The reduction in take:
by this change in valuation upon al
only amounts to Sl55-nothing surely
to be frightened at.
The complaint against the assessmen
was that it was excessive as to the tru'
value of the lands, also as compared
with some class of lands adjoining
within the corporation. The Platne
farm is assessed at $40 per acre
[, the tract east of the University addi
tion and south OF the Van Fps trac
> $3.50, that west of it $40, the Faus
SO west OF the Bracy and Bowdle trac
$40, and the old Faust place, west {
nv homestead $15. These, with on
or two inconsiderable pieces compris
all the remaining unplatted land
within the city limits. The petitioner
= for reduction could see no reason VIII
their lands should be taxed from fou
to six times as much as those adjoinin
when they are in no respect bette
The assessor claims that being locate
on the inside they are nearer, the cente
- of the city and that they have pro
pective value as building propert
The petitioners, on the other han'
claimed that while the difference
I nearness might, as matter of conven
ence make them worth third or ha
more three to five dollars an acre) fl
5. farming purposes, it would not ce
1t tainly make difference of $40 to $
per acre. AS to the prospective val,
. they held that the law limits the 6
SCISSOR to the present value, and VIII
the growth of the city bespeakes the
= for building purposes then will be tir
enough to increase the assessment.
50 Upon the first ballot the board W
unanimously in favor OF reducing t
valuation upon the Scott and Van E