The Scranton tribune. [volume] (Scranton, Pa.) 1891-1910, 1901-08-01

L He CITY dSSpSSOTS are EOlDE w ut-
gin the work of making next years
assessment in a week or two, but they
have not yet decided how they are go
ing to work II, and letter received
yesterday from Secretary David FL
phnstone, Of the Allegheny board Of
assessors, further complicates mat
ters
AS is we'll known. the Mueblbronner
bill provides that all property shall be
divided into three Glasses, viz: Built
up, which shall pay full rates: subur-
han or rural, which shall pay two
thirds, and agricultural, which shall
pay one-third.
The old act of 1897 which is not re-
pealed by the Muehlbronner bill there
being a specific clause in the latter
retaining It in force. goes into details
in describing just what are to he con-
sidered built-up. rural or suburban
and agricultural properties. IT sets
forth that built-up property is to en-
brace all property used in whole or in
part for the purposes Of any business
and all buildings and grounds used for
manufacturing purposes.
Rural or suburban property en-
braces, according to this act. all prop
erty used exclusively for railroad. rail-
way or residence surface, while agri-
cultural property includes all properly
used exclusively for agricultural or
farm purposes and all untillable land
not used for railroad. railway, busi-
ness, manufacturing or residence pur-
poses.
WHAT THEY DECIDED UPON.
The local board Of assessors. after
carefully reading and considering both
the Muehlbronner act and the act Of
1897 had practically decided to Classl-
fy all business blocks as built-up prop
erty and all residence blocks as SUI
hurban property. when Secretary Sea-
mans decided to write for a little In
formation as to Alegheny's method
of Justification. He was a little bit
surprised Yesterday when he received
Secretary Elphinstone's reply.
Secretary Seamans. in his letter re-
questinE Information, outlined the
ideas of the local assessors as given
above. This idea, Mr.. Flphinstone
says i'm his letter, "is undoubtedly
wrong" and says that the method Of
classification now i'm use I'm Allegheny
has stood the test of several court de-
cisions. He then proceeds to outline
this method. which would seem to be
plainly at variance with the provis-
ions of the act of 1897.
The Allegheny assessors first fix A
full cash value for every property in
the city and then proceed to classify.
The properties which they classify as
huilt-up or first class properties en-
brace all the "compaCtly built-up por-
ton of the city. whether the properties
are used for business or residence pur-
poses"
Land which is sparccly settled and
land which is laid out in lots and Of
fered for sale are classified as rural
or suburban, while land used exclu-
sively for agricultural purposes Is
classified as third class.
Mr.. Elphinstone, in his communica-
tion, also announces that instead of
assessing all property at its full value
and making a graduated levy, the as
sessors in Allegheny graduate the
valuation, taking the full cash value
of the property as a basis.
WILL ASK AN OPINION.
Nll'T ulStuSSlnS MT. fslpnlHSloUe
letter at length. the assessors have de-
cided to ask City Solicitor Watson for
an opinion regarding the proper
method of classification and will he
largely guided by his decision in ar
riving at some final conclusion.
They have decided upon one thing.
however and that is that all property
is to be assessed at its full value. or
| If the assessment instead of the levy
| is graduated, to use the full valuation
as a basis. The one-third valuation
which has been in force for so many
years is therefore soon to be thing
| of the past.
| 1t is very improbable that they will
graduate the assessment though the
amount of the tax derived would be
precisely the same, no matter whether
| the assessment or the levy is Gradu-
ated. One disadvantage claimed by
some for the graduated levy is tha,
ii would give councils more leeway In
the creating of Indebtedness below the
two per cent limit fixed by law.
The assessors expect that it will take
them the best part of five months II
complete the task of making the as
sessment by reason of the fact tina,
| the ward assessors are now dispensed
with. The actual work will now have
| to be done by the assessors themselves
and they feel that they are going Il
earn their salaries as the salaries OF
assessors in this city have never beer
earned before.
xY,e, mn