The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1897-02-06

Give the Supervisor More Time 70 Make Out the
Assessment Roll.

the people ought 70 be interested IN nav
ing certain sections OF tho present tax
law amended, so that the supervisor
would lie allowed sufficient time TO make
and complete his assessment roll, make
"a personal examination OF the lands In
| his township and ascertain the true cash
value OF each parcel. The present law
does not give him any time 10 make a
personal examination OF the lands in his
township, before the time expires for
making and completing his assessment
roll. IL is for this reason that great
portion OF our taxes are decreed void,
because il IL impossible for the super
visor to make n just and equal assess
ment OF the property in his township
under the law as it now stands. Section
twenty-iour Of the tax Law now in force
provides that "on or before the third
Monday Of May in each year, the super
visor or assessor shall make and com
plete an assessment roll, upon which be
shall set down the name of every person
liable TO he taxed in his township or
assessment district, With full descrip-
tion OF all the real property therein
liable TO be taxed, etc" The supervisor
in elected at the annual township meet
ing held on the fist Monday OF April, IN
each year, and presuming that he files
his oath and enters upon the duties oi
his Office on the day following his cleo
tion, il will be seen that the present law,
governing the assessment OF property,
does not give him the necessary time 10
properly make and complete his roll,
before the day Fixed for the meeting Of
the board OF review. The law should be
amended SO that the supervisor would
have until the first Monday OF July, TO
make and complete his roll. That
would give him time TO make personal
examination of the real property in his
township and ascertain whether 10 was
cut lands or not and the true cash value
thereof After having made personal
examination OF the lands, he could
speak inteligently to the other members
OF the board OF review, concerning any
question which might be raised regard
ing the cash value OF any description or
parcel of land.
This would put stop to certain own.
ers and agent from going before the
board OF review, with a long list oi des-
criptious, swearing they were cut lands,
and claiming that the assessment ought
to be reduced, just because few pine
trees were cut and hauled away. On
some OF the so-called ''cut lands" where
the assessment has been reduced 20 one
or two dollars an acre, on tho state
ments OF owners and agents made To the
board OF roview, the pine timber alone
cannot be purchased for less than ten
dollars an acre.
Indeed, we have been told by some Of
the small log iobbers, who tried to buy
the pine timber left upon tho "cut
| iands'' that they we're unable TO pur.
chase IL for lass than from six TO ten
dollars an acre. The timber alone can
not be bought from these parties Tor
any thing like the sum it is assessed at,
no matter how valuable the land is Tor
mineral or other purposes. We also find
the section above referred 10 contains
the following paragraph "The super
visor shall estimate according to bs
best information and judgment the true
cash value Of every parcel of real proper
ty and set the same down opposits such
parcel" And section twenty-seven pro-
/ l. Ia uh nm
ever used in this act, shall be held to
mean the usual selling price at the place
where the property to which the term IL
applied shall be at the time OF assess
ment, being the price which could bo
obtained therefore at private sale, and
not at forced or auction sale. Ia deter
mining the value the assessor shall also
consider the advantages and disadyan.
tages OF location, quality Of soil. guam.
tity and value of standing timber, water
power and privileges, mines,. minerals,
quarries or other valuable deposits
known 90 be available therein and their
value" We ought not therefore be too
anxious to condemn our supervisors
because ia their haste To complete their
roll within the time allowed 10y law, they
arc Obliged to neglect some things that
should be done, thereby letting some
irrCgularity creep in 10 Invalidnte the
tax. Let the business men OF Iron coun-
~ petition their representatives at
Lansing To amend the tax law so that
the supervisor viii have at least three
months to make and complete his
assessment roll. lie viii then have
sufficient time TO examine the real prop
crty in his township and the board OF
review will not bc deceived by The
aiIidasits Of nonresident land owners
and their agents concerning tho "true
enal value" OF their "cut lands"