The record-union., 1899-08-30
EQUALIzERS HEAR COUNTIES
QUESTIONS OF LAND VALUES
ARE DISCUSSED.
Drougths and Like Causes Are
Pleaded as Reasons for Re-
duced Assessments.

The State Board of Equalization was
in session all day yesterday from 9:3o
a. m. until D. m. 1t heard four coun-
ties = Butte, Colusa, Glenn and San
Diego-excusing the latter from formal
answer when it was made plain that
the figures returned We're erroneous.
The other three counties have made
reductions in land values because OF
hard times and dull markets. Colusa
County was represented by Assessor
George B. Hardin, County Clerk George
K. Ford and Supervisors George ALI
gaier, f. c. Meyers, C. P. Wilson, w.
T. Kidd and c. C. Felts.
This county's assessment in 1898 was
$11, ,679, ,545, and in 1899 $11 ,043, ,420.
The falling off on outside lands was
$4S2, ,040, in city lots and improvements
$44S, 741, in personal property $S6,3S::;',
in money and credits $642370; total
$642, $40.
The principal witness examined as to
Colusa matters was Assessor Hardin.
a resident of the county for thirty
three years. He said he had been in
the real estate business and was thor
oughly conversant with values. 'If
you gave us fair assessment" he said
you would reduce us 81. 500, 900 more.
as l propose to do next year if things
do not improve.
Our cattle and sheep have been re-
moved to the mountains on account Of
dropAh, and mules are worth $50
span, as against $500 a few years ago,
which is the reason, in part, for the
dao1ina in O,1Y~ Ta,conaI r1rOUprtU
Isn't your county likely to be pros
perous?" asked Mr.. Toland.
Il don't know what the incentives are
to follow farming; so far there are none.
Most of our land will not bring it's as
sessed value. Glenn County is a better
county than Colusa, and that's why
they fought so hard for that territory.
Land is not advancing in price, and
made reductions pursuant to my own
judgment and the advice of my pred
ecessor; but did not reduce as much
as l should have done"
Coming to details, Mr.. Hardin said:
1.-The Boggs' estate, for example, is in
solvent; it is mortgaged within $4,000
Of it's appraised value, and there are
100000 of debts in addition to that
Then there's the great Argyle estate; 1t
won't sell far it's assessed value. The
Henry Nelson ranch of 469 acres was
appraised at S14,070 and assessed at
$1S,946; there is another tract - 80
acres-appraised at So, 125 and assessed
at $11 400, and I might cite many like
cases. The Hubbard estate sold for
$1719 an acre, and is assessed at S19-
/ refused to lower the assessment.
When I was in the real estate busi-
ness a customer of mine east offered
land at So but I assessed it at So, and
refused to lower it.
But if I do my sworn duty I'll re-
duce valuations next year. Five or six
hundred men in the county could make
a good case for reductions. You gen
tlemen would be ashamed to look tax
payers in the face if you did not re
duce rates.
Supervisor Allgaier corroborated the
Assessor and added that town assess
ments We're up TO their full value, and
that nearly all sales We're under the
assessed figure. The county's case was
then taken under advisement.
GLENN COUNTY'S CASE.
Glenn County was next heard. 1t
was represented by Assessor P. o. Ell
bers, Deputy Assessor George Fether-
ston and Supervisor Vincent Cleeke.
The reasoning of the Glenn County
delegation was largely a repetition of
that of their sister county-hard times,
bad crops, a dull market for lands
The county's reduction over last year
was S435. 1913, the figures being: 1898,
1854. 395: 1899, 50 19S,602. OF the re-
duction 1919 was on real estate. It
was shown that the loss on personal
property was very great. Cattle and
sheep had been taken away, crops were
short.
Mr. Fetherston explained that i'm
provements had fallen off $4,000 be-
cause the people were poor, though
prospects of improvements now seemed
good. The assessments for 1898 ana
1899 We're contrasted as follows: In
1S9S-County real estate, $7,729,1
improvements, S561, ,375; town real
estate $685. $50; improvements, S204.-
800. In 1S99-County realty. $7.504, 754;
improvements, $504,624; city lots. ETC..
S164 467: improvements, S1SS,905.
Mr.. Fetherston said: "Sales in Will
lows show that prices uniformly run
under assessed values. In May there
was a sale for $1,000 of property as
sessed at $3.50, and such cases are
frequent"
The chief land reductions were on
worthless tracts along Butte Creek,
which were cut down from $50 to SD
an acre. Farming lands generally, how
ever. had no reductions. and only about
half of the lands in the county were
reduced at all.
The county's case was taken under
advisement Before adjournment for
lunch the board heard Deputy Assessor
Edward Kay of Sacramento regarding
Assessor Berkey's absence. 1t was
shown that the Assessor is at Lake
Tahoe. where he is not very well. Mr.
Kay asked whether he would be re-
ouired to be before the board.
"He has been cited to appear, SAID
Mr.. Colgan, land he ought to come IL
he is not sick.
That seemed to be the sentiment OF