The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-03-15
THE WORK OF THE ASSESSORS.
City Treasurer Hardee's Letter a
Mayor Myers.

Some interesting correspondence passed
last week between Mayor Myers and CITY
Treasurer Hardee. in reference to the
board OF tax assessors and their work.
The correspondence was for the purpose
Of obtaining Mai Hardee's opinion Off
cially on the work OF the board. In view
OF the recent statements as to the large
amount of personal property brought UNI
der taxation by the board. and the discus
sion in political circles as to the wisdom
OF the several boards created at the in
stance of the present city administration.
the correspondence is Of interest. II ex-
plains itself:
March 9. lS96.-Maj. c. s. Hardee. City
Treasurer, Savannah, Ga. Dear Sir
From your long experience as city treas
urer. and your familiarity with the modes
Of making returns on personal property,
as well as assessments on real estate. l
beg to ask that you give me your views as
to the following questions:
!. In your opinion, is the creation of the
board OF tax assessors and receivers a ne
cessity. so far as municipal revenue is
concerned?
3 From your present observation, do
you think any material benefits Will accrue
through the operations of this board2
3. AT the present time are the results so
far obtained more satisfactory as com
pared with the years 1894 and 1885?
A prompt reply, in writing, VIII be high
~ appreciated by me. Very truly yours,
Herman Myers, Mayor.
To the above Maj. Hardee replied as fol-
lows:
City Of Savannah, ONCE City Treasurer,
March 10, 1S96.-Hon. Herman Myers, May
or of Savannah, Ca: Dear Sir-Yours of
the 9Th at hand. To your FIRST question l
answer, yes. l unhesitatingly say that,
in my opinion, the creation of a board
of tax assessors and receivers was a prime
necessity, and has been a necessity for
several years. especially so far as con-
Germs the revenue to be derived from re
turns of personal propA-ty.
Under the tax ordinances i'm force from
1880 to 1895. inclusive, returns Of personal
property were required to be made to
the city treasurer within twenty days
after the first of January each year. As
you well know, at hat particular time,
when the city treasurer is receiving
quarters taxes, a half-years water rent
and licenses of all kinds. it is practically
impossible for him to give the matter any
Owing to these facts, the details attend
ant upon the receiving of these returns
was delegated to the city marshal who,
with such advice as the city treasurer
time. did the best he could. but
the history of this service proves it to
have been inefhcient the figures taken
from the tax digest plainly showing that
from the year 1890 to the year 1885, the
returns of personal property fell off 81
Cts 52S.
age of values which may have taken place
by reason Of the hard times which pre-
vailed during part of the time, the
falling off in the returns of this kind OF
property may be safely estimated at 49,,
100000. Taking this as a basis. there was
a consequent falling-on of $4,000 in the
1895, as compared with 1890. During the
same period the increase in real estate
returns, by reason of assessments Of new
improvements and Of property subjected
to taxation by extending the taxable linn
it's of the city amounts, in round numbers,
to 81 900 900 also.
This Increase in real estate about bal
anced the falling off in the returns OF
personal property and thereby enabled
the mayor and aldermen during that pc
riod to raise the necessary amount or
revenue without increasing the rate per
cent of taxation. That being the case, IT
seems clear that II THE returns of personal
property had been kept up TO or near a
maximum limit 1t might have been pos
sible for the mayor and aldermen 10 re-
duce the rate per cent. during those years
and still raise the necessary amount of
revenue, That 1t was not practicable I'M
der the old arrangement to keep up the
returns of personal property anywhere
near. it's maximum, Is clearly. demonstra-
ted by the steady falling off in the re-
turns from 1890 to 1885,
In 1890 the returns were $llSD,O4S; in
1891 ST. .2OS 1885, in 1892 Sl O97 74S; in 1888
Here we have, as before stated, falling
off of 81 67S,529 between 1890 and 1895. With
these figures staring us in the face, the
natural conclusion is that such a condi-
ton of things required remedy. The
question which would then naturally
arise is what shall the remedy be? In my
opinion, a board of tax assessors and re-
ceivers, with such a personnel as would
command respect and with such powers
as would enable them to discharge prop
erly and efficiently the duties imposed
upon them, exactly meets the re-
quirements of the case. of the
necessity of having such a
board, l have been fully convinced
for several years, and at various times
since / have been in office / have suggest
ed to successive finance committees the
Importance of having such board. All
succeeded in getting, as tentative RENE
dy was the ordinance designating the city
marshal as the person charged with the
duty of receiving, under me, the returns
of this kind of property. What have said
above practically answers your second
question.
Until sometime after the first of july,
shall not be able to answer. of my own
knowledge, your third question, for until
that time I shall be unable to add up the
digest and prove the work so as to make
a recapitulation of the taxes under their
appropriate heads, but / learn that the tax
assessors and receivers estimate that the
returns of personal property for the pres
ent year will exceed the returns of 1895 by
more than 81 10000. If this were the only
benefit to result to the city from this work,
IL ought to prove 10 tne most CaptlOuS TAX
payer that the creation of a board of tax
assessors and receivers was a prime ne
cessity, and has so far resulted in ma
terial benefit to the welfare of the city.
But there is another very important duty
which is yet to be performed by them. and
that is the equalization of the assessments
ON real estate. In my experience. ] have
found that taxpayers. as a general rule,
do not object to bearing the burden of tax
alton onerous as ii may sometimes prove,
but they do object very strenuously to
what they consider its inequalities. With
an abundance OF time in which to do the
work il seems to me that three upright,
intelligent men of large general expert
ence can so equalize the assessments OF
this kind of taxable property as to give
general satisfaction not only TO the mayor
and aldermen, but taxpayers also. Very
truly yours,
c. S. Hardee. City Treasurer.
The above speaks for itself. With the
| money secured from this increase of per-
sonal property returns the city will be en-
abled to make the extensive improvements
in the way of street paving which have
been recently announced.
SAINT CERES WILD LIFE.
Z