The record-union., 1897-07-17
REDUCTION IN ASSESSMENTS
CITIZENS PETITION THE SU-
PERVISORS FOR THEM.
District Attorney Ryan's Adverse
Opinion to Assessor Berkey's
Arbitrary Assessment.

number of persons made application fol
a reduction of their assessments.
]. G. Storch asked that the assessment
on the west % feet of lot 3, NJ and n
Eighth and Ninth streets, from real es-
tate 10o0 and improvements S1,l50, tc
real estate $3.50 and improvements 81 $50
Mrs. Victoria Hamilton asked for q
reduction on the south 20 feet of the
north half of lot 3, j and K, Second an6
Third streets, from real estate 81, BOT
and $4,000 improvements, to real estate
81 80 and improvements 81, $50.
A NJ. Scale asked for reduction or
! the west two-thirds of the south three
quarters of lot =, K and L, Third and
Fourth streets, from sc, 1000 to $1,000
| F. Chevalier wanted a reduction or
the west half of the east half of lot 2
K and L, Second and Third streets, from
real estate $2,700 and improvements
$1,000, to real estate $1,000 and i'm
provements 81 800.
Chris Weisel wanted reduction on
| lots l to s. o and P, Twenty eighth and
Twenty y-ninth streets, from $1,000 tC
| 2,500 also on lots l to s, o and P
| Twenty ninth and Thirtieth streets
from real estate 81, 800 and improve
ments $500, to real estate 81, 800 and inn
provements 500; also on the south 12C
feet of the west half of lot s, J and K,
Fifth and Sixth streets, from real es-
tate S14,900 and Improvements So, $50
with a mortgage of $4,000, deducted to
real estate $4,000, improvements
50 500, subject to the same mortgage re-
duction.
| L. McCabe made application for re-
| duction of the assessment on the east
half of the south quarter of lot 5, K and
L, Sixteenth and Seventeenth streets
from $3.50 to $4OO.
The National Bank of D. o. Mills &
Co. made application for a reduction OF
the assessment of its property. The ap-
plication recited that the bank has in
this county real property valued al
/ SS,4OO, Improvements worth S21, 900 anG
personal property worth $4,000.
The bank also stated that it had ir
this county other personal property
consisting of money, solvent credits an6
bonds to the value of S616,000, which il
claimed was not liable to taxation fol-
the reason that it is wholly exempt by
the laws Of the United States 1t also
claimed that it rendered to the Assessor
a statement under oath showing the rea
| and personal property which it was ad-
Vlsed was liable to assessment and that
| the President also appeared and was
| examined by the Assessor, but not with
standing such appearance the Assessor
| arbitrarily assessed the bank, in addi-
ton to the property rendered in the
statement, as follows: Money on hand
81 ,43l, ,920; solvent credits, S713, $50 The
bank claimed that the assessment was
March it had on hand only $307 900 in
money and that on that day its solvent
credits did not exceed $212O0O, and also
that it had bonds and warrants amount
ing to S3,700. 1t therefore asks that the
assessment be reduced to those figures
Morrison said the Assessor claimed
that the assessment is an arbitrary one
and that under the District Attorneys
opinion the board has nothing to do with
the matter.
The banks attorney, w. Woods, made
an argument claiming that the board
had a right to equalize the assessment
| He claimed that the bank had complied
with the law fully.
| District Attorney Ryan was called tC
| determine whether the assessment was
| an arbitrary one or not, in order to de-
termine as to the boards right to hear
the matter. He gave as his opinion that
if the bank has complied fully with the
law and had answered all questions and
made statement an arbitrary assess
ment cannot be properly made
| At the request Of the board Assessor
! Berkey made a partial statement of his
reasons for making an arbitrary assess
ment. President Miller had filed with
| him statement that certain property
was not assessable by the county. Such
property not being returned, he pro-
ceeded to discover such property as he
could which was not returned. He
found that the bank had the property
he had assessed it for. Mr.. Miller had
simply specified certain sections of the
United States law but had not presented
figures to specify the property claimed
to be exempt. AS he did not do so he (the
Assessor had deemed himself legally
authorized to make an arbitrary assess.
| ment.
| Mr.. Berkey then read a report ad-
dressed to the board concerning what
the banks statement was and the ac-
ton taken by him on it.
| Mr. Woods objected that the report
was not verified as required by law.
District Attorney Ryan read a section
of the State law and said that if Mr.
Miller in his answers concealed. re-
moved or mlsrepresented any of the
property, there was reason for an arbi-
| trary assessment, but under the report
there did not appear to be any secre-
ton of property but only a claim that
the property in controversy was exempt
under the United States law. This was
not willful concealment or misrepre-
sentation. The report must show that
Mr.. Miller refused to answer questions
or willfully concealed the property. Mr.
Berkey would IND that if he went to the
| courts that he had no standing on the
arbitrary assessment. This did not
however, prevent him from putting on
an assessment of all the property dis
| covered to belong to the bank. In his
opinion, under those facts as stated. the
Assessor could not levy an arbitrary as
sessment- The objection urged by Mr.
| Wood would in itself make the arbi-
trary assessment invalid.
Mr.. Berkey, by permission of the
board, then verified the report on oath,
Mr. Wood said that the law required
it to be verified on or before the first
Monday in July. When Mr.
Miller appeared before the AS
SCISSOR he swore that he had on hand
on the first Monday in March s3O7. .OOO
in cash and that he had $4,000. .OOO
loaned out, but that it was offset by
debts to depositors to the amount OF
nearly 81, ,S00,00 leaving over 5000. OO1
for which a State bank could be taxed
He wished to eliminate from tbis caso