New-York tribune., 1899-06-10
AN EXPERT.

At THURSDAYS session of the Mazet commit
tee the ways Of the Tax Department were maze
chief subject of inquiry, and 1t was pretty
conclusively shown not only that extremely
oueer things are done in the distribution or as
SCISSORS but that the taxable value OF property Is
fixed to large extent by persons who are un-
able TO produce under oath any evidence or nt-
ness for such serious and responsible task
The same branch Of the city government was
under investigation again yesterday, ana tne
impression produced the day before was con-
frn,ed by the testimony of one of the most ex-
traordinary and valuable witnesses who have
been nut on the stand thus far. We refer 10
DENNY Assessor Engelhard, who was examined
on Thursday. but scarcely did himself justice on
that occasion. whereas yesterday he appeared TO
no in nerfect form Mr.. Engelhard is evidently
O man of 9miabe temper and therefore, without
particular reference TO his stature. we do not
hesitate to describe him as IAN amoosin' little
cuss'
Mr. Engelhard failed completely under the
most pressing questions 10 accredit himself with
anv general knowledge of property values de-
rived from training and experience, or the least
familiarity with recognized methods of comput-
ing them. But this circumstance, which would
siton. did not cause him the slightest embarrass-
ment for the reason that he has superior ar
tlce of Judgment in his possession upon which
he implicitly relies. Asked why he made GER
tain assessment, That was my Judgment he
replied What was the basis OF that Judg-
ment?' "It emanated there What did 1t en-
anate from?" II don't know" Why should ne
care TO know? The question was obviously not
pertinent So long as Mr. Engelhard felt GER
tain that the process of emanation had been
completed and that his judgment was on hand
and attending strictly to business, he was under
no obligation to worry about it's source
At one point, however, we are inclined to
think that Mr.. Engelhards unwllingness TO
define and circumscribe the operations of his
genius betrayed him into an exhibition OF false
delcacy Suppose" said Mr. Moss, that you
were an expert called to set value on corner
Tots and buildings, and the lawyer on the other
side should ask you how you estimated the
value. what would you say?' ''If was an eX.
pert" replied Mr. Engelhard, Il would find
"out if they expected me 10 say a high value,
"and then I'd say that: or If they wanted me 10
say low value I'd say that. That's what ex-
'perts do" Now, with full respect for Mr..
Engelhard's modesty In implying the contrary
we venture to affirm that he himself is an EEK
pert" according TO his own definition, and we
base the assertion on the following testimony:
Q.-what was the Democratic Club assessed
at in 1898? A.-S125,00O.
Q.-What did you assess 1t at? A-S15OO00.
Q.-Thats 20 per cent. l would like to call at
tention to the fact that the valuation Of the
Manhattan Club was increased from 100000 10
$S50000 Al 2-3 per cent. Did you know that
$4,000 worth of improvements, to say nothing
OF furniture. had been put in the Democratic
Club? Ayes.
Q.-And yet you increased the valuation only
S25. 900? Ayes
Q.-Why? A.-That was my judgment.
II Tammany Deputy Assessor who raises
the assessment Of the Democratic Club S25O0O
or 20 per cent and simultaneously raises the as
sessment Of the Manhattan Club S250,OO0, or
Al % per cent is not an expert" we should
like to know what he is.