The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-12-15
EQUALITY OF VALUATION.
He COastAers That the assess
Rsii shosla be Pss,ssshed-" ny
There IL - Mach Dfssstisfscues
WIN Present Methods Expressed.

In his messase calling the Illinois legs
s.ture 10 meet IN special session. ros-
Tanner has the following 70 say Win rst-
sreace 70 reform in methods OF tax vaila-
zion.
Upon no subject II legislation more
needed than tnkt OF the assSssHisut 80, "
property for taxation IN the city Of Chl-
caso, and psrSsps in other large cites.
The present law which gives the assessos.
who In elected In April. the two months
from May to June %. 10 make ana con- IA,
plets the assessment may be reasonably
sufficient for the townships OF the state
outside Of xuch cities. bat for such owls
As lie within the city OF Chicago II Is grossly
.sThe west town OF the city Of Chicago
at the November election, 1856, poassd is1.-
Us votes. Allowing FIVE Inhabitants TOT
each slector would give sad town = POI
half inhabitants for each elector. which Is
perhaps more nearly correct. gives pop
uiation 10 West Chicago OF sS.1ss There
are perhaps more units OF real properly 70
be assessed 10 said town than are upon the
assessment, Of 1860 townships together IN
other portions OF the state
Plainly. the conditions In Cnicago ara
other portions OF the state are 50 unhke
thai IN order to reach the same desired re-
cult IN each-vtz.. an equal. uniform ana
fair assessment OF all property subject 70
taxaficn-ihere must be entirely diuerent
times allotted and machinery provided for
maintaining and revising the assessments
Every other county and town IN the
state In deeply concerned In providing
law under which this result may De reach
cd Ia Cook county and every other county
wiz, that the property therein may De
fairly ard equally assessed TINS result
cannot be reached under the present law
The assessor il required 70 make an entire
new assessment within the short space OF
sixty days This requirement, as applied
TO such towns 10 make up the city OF tnl-
cago, Is absolutely absurd. and must ana
does result In an assessment which Is par
tiai and incomplete. unequal and unjust.
There must be ample time provided and
the assessment must be made with more
care and akill than the present law per-
mits.
while the valuation must be on the
first day OF May. so that the law In that
respect be Uniform throughout the state.
the entire time throughout the year should
be devoted by the assessors or the revising
board OF the work which shall be required
TO make the Assessment complete, equal
and fair There must be adequate oppor-
funfty for the revision of the assessment
In large cities, The property owner should
be permitted TO know not only what his
own assessment IL, but what the assess
ment OF others IS. He should be given the
opportunity TO know what property is as
sessed too low or not assessed at all.
Under the present law. substantially no
revision nor review or the assessors work
Is permitted. His work. however inaccur-
ATE or impartial, discriminating or corr
fupt. must stand. The errors inequalities
ertY listed and the omissions of taxable
property which should have been. but has
not been listed. remain uncorrected, and
are usually repeated in the next years
sessmeni. becoming more numerous and
giarfng from year TO year. as an assess
ntent under the present practices and sys-
lem is merely a copying OF the former as
sessment books.
In the city OF Chicago the average
standard OF assessment Is usually made
one-eishth. but even In the case of real
estate estate this greatiy varies as between DIFF
ferent towns. districts and individuals
within the city and between different lots
and tracts. some lots and tracts varying
from one-sixth 10 one-thirtieth Of fair val
q tax rate Ave times as high as the other
So long as there Is any likelihood Of such
inequalities there is the strongest induce
uient TO the hiding of property which can
be successfully concealed.
1t Is believed that II a law Is passed
under which fair ard equal assessment
OF property may be looked for and assured
the result will be assessment of much more
property and a substantial Increase In the
state and municipal revenues without any
Inconvenience at all In the tax rate.
IN the first place would recommend
lensthening the time for making assess
ments. beginning on the LIST day Of January
IN place OF the LIST day Of May. Then in
cities OF more .San a0ooo Inhabitants /
should require the assessment of each
ward ana as soon as made to be published
II pamphlet form and a copy left either at
the place OF business or residence OF each
taxpayer In the ward. Each assessment
should give the description OF the lot and
block by number and street, with tho nurn-
Der OF feet front and depth. and also the
amount or personal property There
should be a board OF review consisting of
three persons. appointed By the county
Judge, who should have !un power to raise
or lower Individual assessments
me law should not read that the as
SCISSOR may swear each owner or agent 10
his assessment list. but (, should ernphat-
acaliy say that he shall swear each person
20 the assessment. The penalty for viola
ton or the assessment law by the assessor.
either ny emission or commission. should
he pointed and severe
What the people want is equality In
assessments, that each individual owner
shall bear HIS. her or it's proporttnnate
share OF the burdens of taxation.
4,