The age-herald., 1900-08-05
CITIZENS .CENSURE THE BACK TAX LAW
The Present System is Menace to Good Citizenship--It is Very Se- rious Matter to Disturb Tax Val-
 ueS of a County Each Year.


 wetmore gets commissions on raise of S3 O0O against a raise the year before or $1,000-he gets three times the commission, and Jones pays no more tax than he did in 1899, and the state, county and city are no better off. Does this law tend 10 make good citizens?
 The purpose of this article Is to call the attention of the public to this law, which is so unwholesome, with the hope that IL may be thoroughly and thoughtfully con sdered and agitated before our legislature convenes this fall, when we believe in Its wisdom the evil will be remedied.
 The taxpayer of this county would much prefer if his burden must be increased that instead of raising the values, increase the county and city levy; in this way the city and county and not the state derives the benefit But we have increased not only the values for the last few years, but the rate we fear, to the constitutional danger line.
 In conclusion, we desire to state that . we have the kindliest personal feeling for MT Wetmore, but we do not like the law under which he Is working. He does not we believe, pretend to be an expert in values; his assistants may or may not De; at any rate they cannont be in the nature of things disinterested parties. ~.
 The Board of Revenue are honest, faltn- ful and fair men, but they are not experts. They sit as judges, but the burden of proof is on the taxpayer. The board do thelr best with the lights before them and are no doubt glad to give the taxpayer the beneht of the doubt
 In Other Cities
 Below we give figures showing the popu- lation and actual and assessed value of property in a number of cities in the United States:
 Colorado Springs, Col.-Population, @,- 600: true value $25,0OO,OOO; assessed value, S10,f 625.
 Spartanburg County, s. C.-Population, 75.oOO; true value, $1s,0OOO 900; assessed value, $11, 900
 sedaiia, Mo.-Population. 2O.OOO true value, s1O, ,O00, 900; assessed value, s4.So6OOO.
 St. Joseph, Mo-Population S0,00O; true value, $50, ,0OO, ,0O0 assessed value, $21, ,1OO,705
 Lima, O.-Population. 25.00O; true value $12, ,000. GOO; assessed value. S,7a,575..
 City of Tuscon, Ariz.-Population 1O,Ooo true value (estimated), $4,0o0,00O; assessed value $2,O52,OOO
 Muskegon, Mich.-Population 25,000; true value, s1O, 900; assessed value, $4,2O5,OOO
 Sandusky, O.-Population, 25,0O0; true value, $7.1OO.O0O; assessed value same
 Baker City, Ore.-Population, 7,50O; true value, $5,00O,000; assessed value, S,S5O,OOO
 Chicago, Ill.-Population, 1,S00,0OO; true value, $2,5O0, GOO, 900; assessed value $33S,- 674, ,447.
 Frankfort Ky.-Population, 10000; true value, $500 900; assessed value, S3,N4l5l.
  dozen cities asking them what proportion of the estimated true value of real prop erty is returned or required to be returned by the taxpayer" we have received the following answers:
 Selma, Ala.-'"The custom heretofore has been 80 per cent, think.
 "A F. Mcleod Mayor" Mobile, Ala.-"It has been the general rule here to return the property at about 60 per cent of its value. Of course as IS always the case, some property Is not as- sessed for so much and other property for more than 60 per cent. or course unoer the statutes property is presumed to De assessed at cash value.
 "J C. Bush Mayor" Nashville Tenn.--"The law says that all property should be assessed at cash value. We try to equalize and would state as my belief that property Is assessed at about 80 per cent of its actual value. Roger Eastman Tax Assessor. Atlanta. Ga.-'"The city of Atlanta has three tax assessors who personally vlslt the various wards of the city and place n valuation on all property as near the market price as possible. The assessments are based on what the assessors think the property would bring at forced sale.> In all instances the property owner is given l the benefit of the doubt.
 U. G. Woodward Mayor" Richmond, Valve have three assessors | five years, personally visit every piece of real estate and assess 1t at Its true value | to the best of their ability. l George w. Libby, Deputy Commissioner. | Little Rock, Ark.-"Real property is SUD- posed to be assessed at 60 per cent. of the l real value. But I am of the opinion that | it is not assessed at more than 40 per cent. IF. M. Oliver, City Clerk Montgomery, Ala.-"My information Is | that tax values are based on 70 per cent. of the salable value of the property in the ordinary way in which real estate is : sold; that is, through real estate agents /, 'E. B. Joseph Mayor" | Memphis, Tenn.-"Our taxpayers do moi report real estate values to the assessor | He fixes them himself at what he con- | siders about 70 per cent of their value | We report personal property at full value | but get an exemption of $1,000 on same. U. J. Williams, Mayor" l Knoxville, Tenn.-"Real property ir | Knoxville Is assessed at about 60 per cent | of its actual value. It is first assessed by tax assessor, and, if the owner thinks