The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1897-08-03
Fixing Values.

Editor Record Union" When a
mans plea for reduction in his assess
ment has not only not been respected,
but has been attempted to be ridiculed
into paint and feathers it is time that
the animus of ridicule and attempted
oppression should be made clear as the
merits of a cause can make it.
When a trustee of our city refuses and
neglects to reduce an assessment to even
the figures of a county and a State
value, there is undoubtedly on it's face
a motive not clearly apparent that him
ders the equalization.
I can discover but one, and in this case
it is competition in business, with q
member of the board. 1t is true the
other trustees fell into his line, and
without expressing their reasons voted
with him against a reasonable reduc-
ton. 1t requires decision of character
to face opposition, and when men by
yielding have at least the gain of an in
creased tax roll it is somewhat natural
for them to fall into the city's ring and
interests in casting their influence
against reduction.
But taxation is a serious matter, and
TO tax property above it's value because
it is in need of paint or decoration, is not
only a step beyond the sworn duty of
an assessor. but a step-down in dignity
and justice to keep taxes higher by
threatening a man with punishment for
not keeping his premises in Sunday at
tire, when in these dull times he is un-
able to do so.
1t is as unjust reasoning as it is to
tax low lot as high as a filled one, for
no better reason than to force the i'm
provement of the low lot.
Such consideration should be far be-
low the line of reason that fixes the
actual value Of property by just judg-
ment and a sworn duty. The actual
value of property is the only guide that
should be followed by an assessor or
board of equalization. In short, if a
room is removed. chimney blown down.
a costly fence injured, it is the right of
an owner to have his assessment lower
ed according to the value, as it stands
after these injuries, as nearly as can be
ascertained.
In this case, the complainant has to
say that he has made in this city about
fifty thousand dollars of improvements,
and may yet make more, and when the
person or persons whose duty 1t is to
protect these investments, have ex-
pended like amounts, they will have
learned their duty to make the burden
Of a city government fall more equally
and justly upon Others as we'll as upon
those who are striving to keep their end
up and improve the city.
An assessor and board of equalization
has no right to go beyond the cash val
ue of property if sold under the ham
mer;;" what he may ask for the property
or what he may have been offered for
it is too ephemeral guide to lead to the
just value. A man may rent a place for
more than it is worth; may rent it for
more this year than he can command
next, yet the same number of brick and
cost of realty may be there both years.
One man may have paid more for each
item in realty and improvement than
another similar price; but to find its true
value is the duty of these officers with
out interference with what he expects to
sell it for.
1t is the speculator who says prune
and paint and adorn, to make property
sell, but the assessor or board of equali-
cation are expected to look beyond ask
ing prices, and paint and feathers in
fixing values. S. ROTH.
July 26. 1897.