The news & observer. [volume] (Raleigh, N.C.) 1894-current, 1900-12-04
NO UNIFORM RULE
OF UNDERVAL UAT|ON
Some Property Valued Too
High Some Too Low.
TAXES IN CHATHAM co.
Discrimination Against the Yankee in
Land Sales.
TAXES IN CHATHAM CO.
Ix.sRERTF TAYLOR AND Mr.. wOMBLE
Their Testimony Adds Nothing to The Strength
Of the Railroads Case. Witnesses From
Wake County Are to be tx
amined Today.

aInneu lVudJ'
Examination of witnesses for the
railroad in the taxation cases was re-
-sumed yesterday afternoon before
Standing Master Shepherd, at the Cor
poration Commission office.
Only two witnesses were examined
both from Chatham county--Spence
Taylor, of Pittsboro, and B. G. Wom-
BILE, of Moncure
On direct examination, both wit
nesses testified that there was a diff
ference in their county between it's
actual cash value and it's assessed tax
value, the tax value being only about
two-thirds or three-fourths of the real
value.
But on cross-eXamination both
acknowledged that the rule of under
valuation was not uniform, and that
their only means of Judging concern
ing it was by their own property and
that of their neighbors.
Mr.. Taylor said he was for two
years (1S90 to 1922 sheriff of the
county and collected taxes, but since
That time he had hAd no special OPP
portunity of judging about tax values,
and his Judgment as to undervalua-
ton was based on his own property
and that of those he has in charge.
He added.
Land put up at forced sale has
sometimes brought more than it's tax
value and sometimes less. When
northern people buy our land they
pay more than the assessed value;
our own people don't pay as much as
the assessed value. There are excep-
tons, but this is the general rule"
Instances of both were given and the
witness added:
1.-THE differentiation is not uniform
SO far as / know, but take the county
over think the differentiation would
amount to three-fourths of the cash
value"
Col. Hinsdale: "Have you ever
heard the assessors say they had
adopted a uniform rule of undervalua-
ton"
Mr.. Taylor: mot that I know Of"
''The assessors are good men, are
they not?'
Sometimes they are and sometimes
they are not"
"Does property at forced sale
bring as much as at credit sale?'
mo. Property at forced sale brings
only about three-fourths of what it
does at credit sale
"You give your property in con-
s-scientiously and try to put a fair
value on it, do you not?"
81 do"
On redirect examination this witness
said horses were usually assessed at
sull value, while sheep were usually
given in at 81, when they would sell
Tor from $50 to $3.50.
Col. Hinsdale: Do you know any
thing about the assessment of proper
tv of any kind in 1899 and 1900.''
81 do not
Asked what qualification he had for
speaking touching the question of
taxation, Mr.. Moncure said he was an
assessor in Centre township the first
year after the war. He also found q
difference of from two-thirds to three
folrths in cash and tax values.
What opportunity have you had of
knowing this?"
II had a place valued on the tax
books at $500 and / sold it for $1,275
I wouldn't saw, though, that this diff
ference was general, but the general
RUE is that the tax value is below the
cash value
On cross-examination the witness
said he sold this land to a man in
airhmond.
"How long has this custom OBJ
4ained?"
- "Eyer since / was assessor just sitter
the war"
Cross-examination by Mr.. Pou, Mr..
Womble said he knew of no agree
ment among assessors.
Mr.. Pou: The constitution has
been amended five times since you
were assessor. You don't know what
changes have been made in taxation
Since you were assessor do your
l''No.''
''In your testimony were you speak
70 your own township OF the whole
county?"
Just of Centre township, where
was assessor"
The railroad having no more wit
nesses at hand the hearing was adj