The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-12-22
AT THE FULL CASH VALUE
And No Other Rule Has Ever Prevail.
ed in That County.
WITNESSES FROM DURHAM co. TODAY
Not Probable That Any More Witnesses From
Wake County viii be Examined at
This Time. The Testimony
Of Witnesses Yesterday.

State yesterday in the examination OF
its witnesses in the railroad taxation
cases.
Twenty witnesses-all from John
ston couniy-were put on the stand
and questioned as the method of as
sessing private property for taxation
in that county. Most of them had
been assessors and all answered the
questions asked them to much the
same effect, namely:
Land is assessed at it's full market
value.
Personal property is generally given
in for all that it is worth.
No other system of fixing taxation
values has ever prevailed in the county.
The witnesses examined yesterday
was as follows:
Y. ]. Lawhorn. a tax assessor and ex-
member of the Legislature.
Rev. L. P. Adams. tax assessor and
farmer.
d. j. Wellons, tax payer and farmer
Geo. w. Johnston. a tax assessor and
farmer.
C. f. Wilson, chairman of the board of
county commissioners for Johnston county.
w. c. Lassiter. tax payer and farmer.
Horny HI. Johnston. tax assessor and
farmer.
P. H. c. Dupree, ex-county commission
CIR and farmer.
Geo. F. Uzzell tax assessor and farmer.
c.. IS. Powell. ex-sheriff of the county,
an assessor and farmer.
Geo. l.. Jones, an assessor and farmer.
Ashley Horne. ex-State Senator,
merchant and . farmer.
NJ. C. Gulley, county commissioner, an
assessor and farmer.
William Richardson, ex-state Senator
and farmer.
c. B. Saunders. an assessor in Smith
field township. 6
J. C. Keene. an assessor and farmer.
Andersen Cover. an assessor and
farmer.
]. II. Smith. an assessor and farmer.
J. r. Parker, an assessor and farmer.
Willis Saunders. an assessor and
former
a few more Johnston county wit
nesses are to be put on the stand this
morning then the Durham witnesses
will be examined. Quite number
of these arrived late yesterday after
noon.
1t is likely that no further witnesses
from Wake will be examined on ac-
count of lack of time.
The testimony given by the wit
nesses who went on the stand yester-
day was, III substance, as follows:
TRUE CASH VALUE RULE.
Mr.. Y j. Lawhorn: 81 have always
understood the true-cash- value rule as
prevailing in the assessment of property,
and never heard of any other rule. My
own property, certainly, was so assessed
and l am now willing to take the ta1
value for it.
WON'T BRING THE TAX VALUATION.
Rev. L. p Adams: 81 was an assessor
in 1899, and we endeavored to put the
true cash value on the land we assessed
for taxation. / know some land that would
not sell for the tax value and there's
some other land that would bring more. On
the whole. however, l think land would
bring about what it is assessed for"
CAN'T SELL FOR ASSESSMENT.
Mr.. D. j. Wellons "The tax value OF
land in my township is about what it
would sell for for cash if put on the
market. My land was assessed in 1899
for 81, ZOO l don't think it would at that
time have brought that much. 1t might
now bring more. / doubt whether in
1899, could have got $1,000 for it,
BRINGS ABOUT THE TAX.
Mr.. George W. Johnson 81 have been
an assessor. We put the true cash value
on the lands we assessed. When land is
put on the market in my township, it
usually brings about the tax value
THE METHOD OF VALUATION.
Mr.. C. E. wilson II am familiar with
the method adopted in the valuation OF
real estate in Johnston county and the
rule is to tax it at it's true cash value.
II all my property were put on the mar
ket, / don't think l could have gotten
more than about it's tax value"
On cross examination the witness said
that if his home place was assessed at
81. 1000 Gas Captain Price said it was) it
was assessed for less than it's present
value. He added
II would not take less than 81 900 for
my home place. though don't believe
could sell it for more than 1900 or ST.
500 But if the home place and all my
other property were put together l don't
think they would bring over the tax
value"
ALL THAT 1T WILL BRING.
Mr. w. c. Lassiter: Property is as
sessed in my township for about all that Il
would bring in cash.
THINK WE ABOUT HIT IT."
Mr.. Henry II. Johnston: Il was an as
SCISSOR in 1899 and we attempted to put
the true cash value on land for taxation
and. / think. we about hit it. / have
scssed or. | myself bought some for 81
an acre that was assessed for SO an acre. :"
On cross examination the witness said
that on account of the good prices of cot
ton and tobacco he thought his land
would now bring 5000 or 5000 more than
ii is assessed for. AT the time Of tho