The record-union., 1899-09-02

crlmlnation in making his assessments.
He said that it would be found after
the taxes were collected, that Sacra-
mento County had been assessed higher
than any in the State. There were no
inflated values, he said, and the de-
linquent roll would be exceptionally
small.
Assessor Berkey explained that early
in the season he had levied an assess
ment on the National Bank of D. Q.
Mills & Co. of $3.50, 160 The bank, he
said, enjoined him from collecting the
assessment, and as there was prom
ise that the question would be settled
in the San Francisco courts, he had
considered thes people of the county and
refrainedffrom bringing suit. Had, he
said, the assessment stood against the
bank, Sacramentos roll would have
been increased $371, $50 over that of
last year. There had, he said, been no
further falling off in values.
Mr.. Toland inquired how it had hap
pened that real estate, outside the city,
had deprecated $32, 130 within the past
year.
Assessor Berkey replied that much Of
the grazing land in the eastern section
| classed as wheat land He had re-
duced the assessments on much of it to
81 per acre, and he felt satisfied that
it would not sell for half that sum. He
anticipated further decreasing the val
ues next year. He also gave inforna-
ton as to the value of river and other
lands, apparently to the satisfaction OF
| the board
| In explaining why Sacramento busl-
ness blocks are assessed lower than
| those of most other cities, Mr.. Berkey
said that the business center, as COM
pared with the rest of the city, is too
| large; that there are more business
! houses than there are business men,
and that as a consequence the trade
| center, instead of staying in one place,
shifts. 1t is not, he said, a question
of renting a business house on street,
| but of finding a tenant. In renting a
| building on that thoroughfare, he said,
! the question usually asked was, What
will you give?" instead of What will
you take?'
| Toland said he knew of no other city
/ anywhere, Of the size, which had any
thing near as much business as Sacra-
mento, but Berkey contended that the
volume of business cut little figure in
the rental values of business property,
as long as there We're more than enough
| to accommodate the merchants.
| Controller Colgan called attention to
| the great number of new buildings
which are being put up here, and
wanted to know whether such improve
ments ought not to show an increase in
| the tax rolls.
! Assessor Berkey replied that when a
| man put up residence which would
cost more than $4,000 he was really
money out, and knew it, and as a con-
| sequence, most of the buildings going
up cost under that amount. He MAIN
tanned that he had given the city and
county one of the fairest assessments
| it had ever had.
! Controller Colgan said he thought it
| would be unWise to raise the general
assessment of the county any higher,
! but that if he was Assessor he would
| pile it on some of the big mercantile
| houses
The matter of changing Sacramento
County's assessment was taken under
1 advisement.
ALAMEDA COUNTY.
Assessor H. P. Dalton and Dr. Pardee,
Supervisors Robinson, Ruppricht, Roth,
Schmeer, Clark, Mitchell and Church
and other officials of Alameda County
were also before the board for the pur-
pose of showing cause why the assess
ment as fixed by the Board of Super
visors and returned by the Auditor
should not be raised.
Alameda County's roll, which did not
meet with the approval of the State
Board, showed the value of real estate
outside of the city of Oakland, S14,-
934.415; value of inside real estate,
1898, $333, 900. .301; 1899 So, ,9S2, 100, or
a loss of $30S, POI; improvements, out
side, 1898 So, ,92S, $50; 1899, 81, 4,125, 900,
or a gain Of $197 $50; improvements,
inside, 1898, SD, 704, $50; 1899, So, ,352, =
450, or a loss of S352, 900; personal prop
erty, 1895 SS,576. .O53; 1899, $3.50, ,S94,
or gain of So, Sal; real estate assessed
to persons other than the owners of
the same, 1898, S4S,650; 1899, $63, ,975,
or a gain of S15,325; money and solvent
credits, 1898, S405, $40; 1899 81, AIS, 900,
or total gain of $3.50, 500 on aggre-
gated values.
Assessor Dalton was questioned by
Equalizer Toland respecting the in
crease in money and solvent credit val
ues, and said it was due to additional
bonds. He said that outside of stocks
and bonds assessed, the increase of
money and solvent credits was about
$4,000. Bonds in Alameda County, he
said, are assessed the same as money
and solvent credits.
Toland figured that the bonds as
sessed, $3.50, 800 would mean a loss
from the assessment of last year
Assessor Dalton declined to make an
estimate on the losses on realty In
outside townships, as he had not
| brought the rolls for such townships
with him One of his deputies how
ever, stated that no material gain OF
loss had been made-that none had
been intended but that there had been
an increase on improvements in such
townships.
Assessor Dalton said he had given his
deputies no instructions regarding out
side assessments, except that they were
expected to use their best Judgment il
fixing values. He said the gain or
outside improvements, S197, ,050, was
due to new buildings etc.
Questioned as to the cause of de-
crease on improvements inside city
limits, Dalton said that since last year
old improvements had grown older and
their value had decreased, and that
outside of Berkeley there had been
very few new improvements made
Questioned by Toland as to whether
the assessment of 1898 was correct