The record-union., 1896-08-21
BUTqE'S MEN ON THE RACK.
Trying to Explain the Decrease In Prop
erty Values.
Some Heavy Conundrums Propounded
by Several of the State
Equalizers.

Beard of Equalization was an interest
ing one. The county of Butte had
been cited to have her officers appear
and show cause why the assessed val
uations of that county should not be
raised, there being a drop of 81 ,O0O, 600
since 1895.
To account for this large discrepancy
a number of prominent Butte County
officials and other citizens appeared
before the board, among whom was H
c. Bell, Chairman of the Board of Su-
pervisors and members E. T. Reynolds
w. H. Mckay and j. NJ Nelson.
County Assessor w. p. Lynch and Dep
uty Assessor A M. Smith were also
present.
The Butte men came fully fortified
with figures and facts to show what
had become of the $1,000,000 valuation,
but they We're not prepared for the tao
tics of the State Board.
Mr.. Bell opened the investigation by
stating that the county was represent
ed by the full Board Of Supervisors and
the Assessor. and his deputy. They
were ready to answer any questions.
They had also with them Colonel
Boyce, manager of General Ridwell's
estate.
Assessor Lynch being called upon to
state what he had to say relative to his
assessment, said the closing of the saw
mills had removed $4,000 worth of
lumber from the county within year,
and the removal of grain about Soo,-
900. He had also reduced the grain land
IN the foothills or uplands 50 per acre.
This he thought would about account
1or the reduction.
George L. Arnold of the State Board
wanted to know what orange lands
We're assessed at, and Mr. Lynch re-
piled that $50 per acre would probably
be fair average The trees were val
ued at from S15 to SO per acre. The
Assessor assured the board that much
of the fruit land and large tracts of the
grain land could be bought at from 50
to S15 less than their assessed valua-
tiCns.
This statement was Mr.. Arnold's op-
portunity, and he lighted the fuse to
his bomb by asking:
And do you see no other reason for
this decrease in assessments, Mr..
Lynch?"
Mr.. Lynch confessed that he did not,
whereupon the Equalizer led the dis
comfited Assessor into a maze of bank
statistics
DO you know" asked Mr.. Arnold,
what are the bank statements from
your county of the solvent credits made
under oath to the Bank Commission
ers?"
mo, sir
do you know that the solvent cred
its of the Bank of Butte are about
S129. 900? And what is your assess
ment?"
Nine thousand dollars" replied Mr..
Lynch
The Bank of Chico has about S44,-
600 in solvent credits, and you assessed
it for about $4,000" continued Ar
mold. 1.-The Bank of Oroville has S36,-
600 in solvent credits and Rideout g.
Co. have 100000. In each case you
assessed these banks for less than one
fifth the amount you should have. Here
is where you lost at least one-quarter of
a million dollars. Do you see it?''
Mr.. Lynch admitted that the point
was visible, and he was solicitous to
know if he was the only Assessor in the
State who had been taken in
The board assured him that he was
not the only victim, but that he had
made a grave error. His whole atten-
tion had been directed to the lands of
the county, and he had lost sight of
those who were best able to bear their
just proportion of the taxes.
The investigation then shifted from
the banks to real estate, and numer-
Gus instances We're cited by Mr.. Lynch
showing the decline in values. Land
worth $50 per acre five years ago now
found slow sale at SO or $50. Letters
were read from prominent bankers,
lawyers and farmers estimating the de-
crease in land values at from 10 to -
per cent. The cause was attributed to
levee breaks, suspension of mining
iwhereby the Cherokee Canal was
closed) and crop failures.
1t was quite evident that Mr.. Arnold
was determined to get at the bottom of
the orange business in the northern
citrus belt, and he precipitated the mat
ter by asking Supervisor Bell how it
was that orange land In Palermo Col
ony, which would produce oranges
equal to those of Southern California,
was assessed at $50. while in the latter
section it was valued at $500.
Mr.. Bell answered simply, THE land
sells for that Yours sells for more"
Tell me- insisted Mr.. Arnold.
what was the crop last year of the
best orchard in Palermo
The reply was, "One twenty-acre
tract produced 5000 boxes, which sold
at from 81 to So per box"
Mr.. Arnold could not understand why
this orchard was only assessed at $50
per acre.
Mr.. Bell explained that there was a
disposition to encourage the industry,
and that last season was an unusually
good one.
Controller Colgan humorously in
uuired of Mr.. Lynch how long he had
been Assessor of Butte County. and
that gentleman replied, six years"
Now, at the rate you have been de-
creasing the assessment roll how long
do you think it will be until you have
none?" asked Mr. Colgan.
Mr.. Lynch happily replied that he
thought he could hold out six years
longer.
The board assured Mr.. Lynch they
did not doubt his integrity, but ii was
their desire to assist him in getting at
a just valuation
One member of the board wanted
Deputy Assessor Smith to account for
Butte's dogs. Last year the county
owned twenty-six dogs and a sprinkling
of cats. and there We're none this year
He wanted to know how it was that
there were los watches on the roll of
'95 and none on 90. The county was
also short 1000 wagons, and good
round sum in furniture.
Mr. Smith gave IL I'D as unanSWera-