The record-union., 1895-08-27
that its action would be without prejudlc

items with those held by Mr.. Berkey.
He asked how the latter had brought
about decrease of SSf6.000 on property
outside of the city, and was answered
that 1t was on account OF the depreciation
IN the value of farm property. he had
found that former assessments had been
for the face of the mortgage, when the
value Of the land was not equal to the
mortgage. He had found that mortgaged
land OF equal productive quality had
been raised higher than the surrounding
land, In order to raise it to the face OF the
mortgage. lie had made his own assess-
ment on the basis of the law as he under
stood it, that the mortgage was to be
treated as an interest in the property. He
did not think that the depreciation in
property had been given proper attention
in this county, and an Overhauling was
therefore a necessity, in order TO make
an equitable adjustment of values.
For another thing, the last Legislature
had made change in the law, exempt
ing trees and vines not yet in bearing, and
this had materially decreased the aggre
gate of values on the roll. He could not
estimate what the loss on this account
amounted to-
"City and town lots" said Mr.. Beamer,
"show an increase of SIS, 10. Did you
make any systematic change in the city
realty?"
Mr.. Berkey said he had not. He had
done so in some cases.
81 am impressed with the idea, Mr..
Berkey," said Mr.. Beamer, that your
assessment of city property is very low.
What is your system of valuing property
Of the character of the Golden Eagle
Hotel lot?'
The first forty feet, Mr.. Berkey said,
that on Seventh street, was assessed ut
$40 per front foot. The next forty feet
dropped 10 $50, the whole 132 feet was
valued at Sl9, 400 He had heard the state
ment Of the San Joaquin Assessor as to
the assessment OF valuable property in
Stockton, and considered that he had
done great injustice to the property
owners.
Mr.. Beamer said that there were at least
forty places in the Stale that had a greater
assessment per front foot. Ills objection
to raising the assessment of Sacramento
County property for the past five years
had been on the ground that the country
property was already assessed too high.
The owner of the "Old Corner" property.
at Sixth and X streets, had, he was In
formed, been offered 5000 front foot for
the property. and refused it, but it was
not assessed at anywhere near such hg-
ure.
Supervisor Morrison said that the rea-
son why the offer was made was because
w
dition and an eyesore to the community,
and they wanted to got rid of it and put
up good; ;buildingson the land. He did not
consider it worth that amount. The de-
sire to get rid of the eyesore was so great
that an ordinance had been passed in order
to effect that object.
He would like to know how many
streets in Stockton were assessed at the
value named. Sacramento has more
n a
than in any other town of similar size in
the State, and up to the last year many
buildings have been vacant. In answer
to q question by Mr.. Beamer, he said that
the building in which his restaurant IS
situated could be leased by him for 500
less than he now pays if it were not al
ready leased to him.
Mr.. Beamer said the building was as
sessed at Sl2, 500. and brings Il rental OF
81 100 per annum. The drug store in the
Capital Hotel building rents for Sl25 and
is only seventy feet deep.
Mr.. Berkey said that he believed that o
read justment of property in Sacramento
was necessary. The residence property
is assessed too high and the business
property not high enough. He proposed,
between now and next year, to make
some radical overhauling on this line,
but this year had been his first and his
time had been limited.
Supervisor Curtis said that the country
property had been assessed too high, as ii
has greatly deprecated in value. Land
in his neig hborhood was assessed at $l50
an acre.
Mr.. Beamer said that the property oi
Louisa Lothammer. between Seventh and
Eighth, and *. was appraised at SAC, 900
and assessed at Sl3, 800.
Mr.. Berkey thought the assessment
was low, but the appralSement was very
high. Appraisers are generally selected
for a purpose. and he had not much fait b
in their appraisements. In regard TO
800 assessments per front foot, he
thought some of the other counties had
doomed their localities through the as
sessment roll-a very expensive and un-
wise method, and he did not wish to praO-
tice it.
Mr. Beamer said the board had taken
fifty-seven estates, with l75 pieces OF
property of separate valuations. They
ran very fairly, but some parts OF the
city were assessed very low. Then there
were the appraisements OF the W hitaker
estate and the Hicks property, which are
largely above the assessment.
Mr.. Berkey said the people Of the city
! have been compelled TO take down their
awnings, put down cement walks. pay
taxes for raising Front street and max g
new streets, and are not as able to pay
high taxes as they Will 90 next year Or the
year after. The County Assessors valu-
alton Of city property is higher than that
of the City Assessor. lie had assessed
the franchise of the Central Street Rail
way Company at Sl50,00O.
The river lands are assessed at 5000,
and hops at $50 to $50 an acre. Orchards are
assessed at $40 TO $50 and vines from Sl5
to $40.
Mr. Beamer read an extract from the
RECORD UNION containing an interview
with Il. X. Alsip, speaking OF the pros
Berkey thought Mr.. Alsip's interest lay
| in making the most of the situation.
Mr.. MorehOuse said he had been
| Jumped every year by his fellow-mem-
bers on account of the continued low as
sessments OF real estate In the city, and he
felt that the matter should be corrected.
Supervisor Todd said that property be-
! low Fifth street is assessed plenty nigh
enough now. Above Fifth street prop
erty is improving in value and might be
assessed higher In future.
Alr. Morehouse said that the Assessor
| has a right ct any time to raise a man 3
assessment before his books were turned
I in, and the Supervisors should assist him
in making proper adjustment Of values,
and it would save them much trout bic
! each year when the time for equalization
! came.
EQUALIZER Arnold asked if Mr.. Berkey
| had assessed all the banks for money and
| solvent credits, and he answered that he
| had.
| Mr., Morehouse asked about the banks
| that had removed from Sacramento
| County to Washington. and Mr.. Berkey
said that they were savings banks, and
the money was held so safe that he was
unable to assess 1t.
Mr.. Beamer was reminded by the
| query that when he was Sheriff of Yolo
| County he took care of one of those banks
and added the money in it to the y olo