The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1897-12-15
EQUALITY OF VALUATION.
He Cansiders That the Asses
Roll shssia he pssussea-""
There IL 90 Mach Dissafisiae"""
u.,n prs.~ct Methods Expresses.

n
1afere 10 meet IN special SESSION, ocs
Trainer hsx the following 90 SKY WITH rsi-
srenee To reform In methods O. tax s8laa-
fiaD:
..f,pan no subject Is legislation more
resefssf than that OF the ASSESSMENT O
properly for taxation III the city OF t.1s~
esaa0 aad perhaps IN other large eltaes-
vy-ss. r,re~.ut Lag wfalch gives tEss assessor
who ix elected in April. The two riofltfiS
from MAY TO june -. 70 make arc CUM
piese the assessment. may De Fesasoiisp.s
sufficient for tire townships 81 fhs STATE
outside Of sush eities. bat f9r snt1h toN,f
ar lie within tae city Of Chicago Il Il S'ose's
Inadequate. r.t.,o
al the November election. issl. poaied ls9-
1gs gofsz Allowing FIVE inhabitants Tor
each eiector would give said LOWE a pop
uiation Of ssse4e Allowing four ana otas~
half infsa bssants for eaeh elector. which II
perhaps more nearly correct. gives I'op-
uiation 20 We@t Chicago OF ssaass IHere
are perha pr more units 81 real property 10
b. assessed ID said town than are upon the
assessment of 30 townships togeibef III
other portions % the state.
Plainly the conditions In Chicago AMI
ether portions of the state are 20 bnAks
fnAf !n order TO rEacil the same desired fS-
suit In each-~viz an equal uniform and
fair assessment of all property subject 10
tGxatioTg-~fhere H1ifst be entirely inherent
tlsnes allotted and machinery provided Tor
maintaining ard revising the asssssfntants-
Every other county and town IN the
state IL deeply concerned in providing Il
Law under which this result may oe reach
ed In Cook county and every other county
viz that the property therein may be
fairly and equally assesss-d- IhiS result
cannot be reached under In. present law.
The assess0r h required 80 make an entire
sfew assessment Within the short space OF
sixty DAYS. This requirement.. a. ap9iled
10 such towns make up the c4tY OF tiii-
cage. Is absolutely absurd. and must ANA
does result in ar assessment which n par
an "a
There must tse ample time provided and
the assessment must be made with more
care and skill than the present law per
niifs
While the valuation must be on the
first dag of May. so that the law In that
respect ite uniform throughout the state,
the entire time throughout the year should
BE devoted b. the asseHsors OF the revising
beard OF the work which shall lie required
to make the assessment complete, equal
and fair. There must he adequate eppos-
1unity for the revision Of the assessment
in large cities. The prorert y-owner should
be permitted 10 know not only what his
own assessment Is, but what the ASSESS
IDeIit OF others IL. He should he given the
opportunity TO know what property Is as
stsseei too low or not Assessed at all.
Under the present law substantially no
revision nor review Of The ASSESSORS work
h permitted. His work. however inaccur-
ate or impartial, discriminating or cor
rupf must stand. The errors. inequalities
and tatoftiism IN the assessment OF prop
property which should have been, but has
not been listed. remain uncorrected. and
are usually repeated In the next years as
sessrnent, becoming more numerous and
glafinE from year TO year. as an assess
meni under the present practices and sys-
TEN Is merely copying OF the former as
Ressnent books.
in the city OF Chicago the average
standard Of assessment Is usually made
ofe~eighth. but even In the case OF real
estate this greatly varies as between df-
ferent towns, districts and individuals
within the city and between different lots
and tracts, some lots and tracts varying
from one-sixth TO one-fhirtieth Of fair val
uaffon. La the one case one property pays
tan rate five times ar high As the other
80 long M there tE any likelihood OF such
inequalities there is the strongest induce
ment 20 the hiding Of property which can
be successfully concealed.
1T Is believed that IL law Is passed
under which fair and equal assessment
Of property may be- looked for and assured
the result viii hs assessment OF much more
property and a substantial increase in the
stale AID municipal revenues without any
iHconN ensenCe 1T all in the tax rate.
II the iiFst place | would recomui nd
ie1sthening fhe time for making assess
ifefss. beginning en- the fst DAY Of January
Ia place or tAe LIST day Of May Then in
cities Of mere shan 2R.09e inhabitants /
should require The assessment of each
ward and as sooD as made 10 lie published
u pamphlet form and copy left either al
the place az business or residence OF each
taxpayer In the ward Each assessment
snoaid give the description OF the lot ard
block p} number and street. WITH the NUM-
ter OF feet front and depth. ana also The
amount Of personal property There
shottid be a board of review. ccGassting OF
snEee persons. apg>iated hy tbs county
Judge who should haFe fgi. power TO raise
or lower Individual asx4x &rY1cu.S
THE iaw should uot read that the as
reSsaF may swear each owner agent to
his ASSESSING nj HIST bur IL should emphat-
icaliy say that he shall swear each person
10 the assessment. The penalty for viola
ton Of the assessment law by the assessor.
either ny emission or commission. should
b. pointed aud severe
What the people want is equality in
assessments. that each individual owner
shall beer hls her tsr is nr,,,tnrt;nt.s =.
share ut the burdens OF taxation.