The San Francisco call., 1896-06-05

the entire assessaole real estate IN the City
in 1892 and had raised the OLD figures TO
the extent of some So, ,000, 900. The prop
erty OF the Market-street Railway Com
pany had been assessed the same as other
property-witness assessed property not
persons. He made no discrimination in
making his assessments, SO if all other
properly in the City was assessed at its
true value the property OF the railway
: company was also.
In making his assessments Mr.. Siebe
always consulted his deputies; 1t would
+ be impossible for him to personally exam
inc all property in the City. at would
take the Assessor two years to personally
examine all assessed property in the City,
declared Mr.. Briggs.
At the time Of the assessment in 1896
the various roads in the City were in g
state of transformation and change. Wit
ness, however, was only directly con-
cerned with the electric roads.
In regard 10 the usual action of the
County Board OF Equalization Mr.. Briggs
acknowledged that they rarely altered ex-
cept when complaints were made. Applica-
tions were never made to have assessments
raised. The State board had, however,
raised Mr.. Briggs assessment some $88,
000, 900. Then in the following year the
Assessor raised The roll $33, ,000O00.
Mr.. Briggs exhibited considerable un-
familiarity with methods used in the
Assessors office for one who had been in
the Office for six years. As rule, how
ever, Assessor Siebe himself took charge
OF the assessment of the large corporations
L
cause it required a man of considerable
knowledge TO assess these large business
properties.
Once more the roadbed question came
up. The roadway and roadbed, witress
thought, were included in the franchise.
Unless Mr.. Siebe had included these
values in the franchise the roadway and
roadbed had not been included in the
roll.
After some further questions by Mr..
Clunie in regard to the witness inquiries
as to the cost of construction OF the cleo
tric roads, and some more questions by
Mr.. Fredenrich about the roadbed, the
court adjourned until O'Clock.
At the opening OF the afternoon session
George Tyroll, Deputy Assessor in charge
VI t4Ic IlOA t6aSe WAS Cd4leQ 10
the stand. In answer to Mr.. Clunie's
question as TO who had charge OF the cor
porations that were formed he replied that
he thought Mr.. Siebe had. Deputy Tyroll
said that he had made up his books from
information received from the Recorders
Office. Witness also kept chattel-mort-
gage book. Deputy TyrolI was then sent
to the Recorders office to get the books
containing record of certain transactions
in which the Market-street Railway Com
pany figured.
Chief Deputy Assessor Hugo Herzer was
meanwhile put on the stand. Deputy
Herzer said that he had general charge of
employees of the Assessors office, and haa
made out the rules governing the Deputy
Assessors. He had nothing to do with the
assessment OF the Market-street Railway
Company in 1895. The deputies, he said
start out on the first Monday in March,
and make their first round through their
districts, leaving blanks and collecting
them whenever the property-owners are
ready. The deputies made their second
round to collect the statements, and if
they were not handed in then an arbitrary
assessment was made.
The rule of the office is that statements
must be sworn to before the deputy. If a
man comes to the Assessors office, either
the Assessor or a deputy sweaTs him.
There have been instances where state