The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1900-10-05
ADDITIONAL TESTIMONY
Before Judge Shepherd I'm the Tax As
sessment Case.
Cspecial to the Messenger.)

CpScial TO the MeSSenger.)
Weldon, y. c., October 3.-The third
day of the railroad taxation case start
ed up briskly this morning with Mr..
T. w. Fenner on the stand as the first
Witness He said he was deputy reg
iSter of deeds OF Halifax county. He
was questioned as to assessment of
the Roanoke Navigation and Water
Power Company and the assessments
OF the works at Roanoke Rapids, in
Guiding the mills Nos l and 2, the
canals and town lots. From what Mr..
Fenner read from the records it was
shown that the mills and works are
not assessed for taxation at more than
two-thirds of the actual cost value.
The witnesses examined this morn
ing Were mainly from Wilson. They
are among the best known and most
prominent men of Wilson county.
Mr.. Fenner said the North Carolina
Lumber Company's property at Tillery
was assessed at $4,000. 1t was shown
that the cost value of the property is
more than double that amount. a
certain property in the country he
said was assessed at so 500. This
property would sell for double.
Judge Connor on cross examination
wanted to know how the assessors
could get at the value of a stock of
goods for instance when such property
WAS listed for taxation Judge Connor
wanted to know if there was any fixed
rule for valuation. Mr.. Fenner said
there was a fixed rule for valuation
in Halifax county; that it was mat
ter with the assessors. AS a rule,
Mr.. Fenner said land was valued at
three-fourths. He knew of one piece
of property valued at $1,000 worth
xxrha n
neighbor sold a half interest in a
farm at S1,7O0 and the whole farm was
only valued at that. He knew of no
agreement to undervalue.
j. F. Farmer, of Wilson county,
was examined. He had been a COM
missioner and assessor. The practice
is the assessors have tried to assess
property at about twO-thirdS or three
fourths of the cash value. 1t was a
verbal understanding to assess at
three-fourths. His own property is
assessed at not more than two-thirdS.
On cross examination Judge Connor
wanted to now if there was any agree
ment to undervalue. He knew of none.
In lending money he would not want
to lend for more than half the value
of land. He had found that to ha a
safe business rule.
b. F. Land, of Wilson, was one of
the assessors. 1t was a rule or prin-
cipal in Wilson county, he said, TO
value at about three-QuarterS.
On cross examination by Judge Con-
nor as to any fixed rule he said there
was no fixed rule to undervalue, but
they exercised their best Judgment in
valsing. His own farm was valued at
81, 500. 1T was worth $4,000. One farm
he knew valued at $1,000 he thought
would not bring over $4,000.
r. j Taylor of Wilson, was assessor
in 1899. There was talk about fixing
value Of real estate at two thirds to
three-fourths it's actual value.
w. E. Deans, of Wilson, was the
next witness. He was tax collector
for Wilson. From what he had heard
and knew real estate is valued at
two thirds to three QUARTERS.
j. NJ. Baleman, sheriff of Washing
ton, AMI NJ. NJ. Baleman, clerk of the
SupeIiO-' court of the same county, tes-
titled that there was no fixed r. for
valuing. but that the value in Wash
ington county would range from two
thirds to three-quarters.
w. NJ. Brown and w. H. Grimes, OF
Pitt; w. /. Herring, Frank Rhem, J
A. Prtidgen and w. C. Fields, all OF
Lenoir, testified along the same line
The valuation in their townships was
about two-thirds and some sections
as low as So per cent. of the actual
value. The court adjourned by con
sent to meet at. Edenton the 29th. Will
| mington November 18TH and Raleigh
| November 26th.