Pike County press. (Milford, Pa.) 1895-1925, 1897-09-17
THE ASSESSMENT

-+~-'Se''DNN tNLNA AAAANA hNNACAAo III lAAtt1A-
ing the triennial assessment. We
assume that no taxpayer in the
county will dissent from the PROPOSE
tion that the taxes should bear in
equal and just proportion on all.
We are not advocating any increase
in taxation on any particular per.
son or property, we are only assert
ing that the method of assessment
heretofore prevailing in this county
is unfair and discriminating, and
that no assessor can truthfully say
that his return of valuations has
been either according to his best
Judgment, the oath he has taken, or
the letter or spirit of the law. In
fact no proper assessment has been
returned to the commissioners in
years of ever. Nor do we say this
to cast any reflection on the honesty
or probity of the assessors them
selves. The custom of valuations
has been established for years, and
it has with unimportant changes
been adhered to. The commission
ers have adjusted" these returns
by making slight reductions or
additions from time to time without
having perhaps any we'll defined
reason, other than that too apparent
mistakes, or favoritisms should be
corrected. They are not assessors,
but the law says they shall proceed
to examine and inquire whether the
returns of the assessors have been
made in conformity with the laws of
the commonwealth, and whether all
property to be valued for taxation
for state and county purposes, has
been valued at sum or price not
less than the same would bring af-
ter full public notice, at a public
sale, supposing each separate lot or
piece or tract of land, with the inn
provements or the personal property
of each individual company or cor
poration, only were to be sold.
Have the commissioners ever con
formed to their oaths and the ex =
plicit definition of their duties in
respect to the assessments returned?
To point out the especial dispro-
portions in the present system of
assessment might seem to be array
ing one section of the county against
another, but we may ask whether
one acre of land lying remote from
market, just as productive, smooth
and level as one lying in close proxi- ;
nifty to excellent markets, is of the
same cash value? Are the hill inn
proved, or wood lands, of the same
value from Westfall to Lehman.
Would a farm of 100 acres with the
same number of improved acres,
and comparatively the same class of
buildings sell for the same cash
price, irrespective of its location in
the county, excluding the river flats.
Would not a purchaser consider its
location the quality of the soil, its
state of cultivation, its lay, and
many other circumstances and con-
ditions in fixing the amount he
would pay for it? And yet our
assessors say by their returns that
really it makes no difference in
what section the land lies, it is of
the same value.
The law says each separate piece
or tract with its improvements is to
be considered, as if it alone wore to
be sold Surely there can be no
more definite instruction. nor could
there be any fairer adjustment OF
value. It may be said that to raise
the valuation throughout the county
to the cash value would be to give
the commissioners and township
officers too great margin for taxa
ton. If there is well grounded fear
of such result a plan might be sug-
gested as follows:
Let there be convention Of the
held at some suitable place
to take this matter in consideration,
and if it is concluded to make the
as required by law, let