Evening journal., 1903-04-23
IS ASSESSMENT
ILLEGAL Or NOT?
Question Which Has Arisen
Since misunderstanding
in Mayors Office
THERE is DIFFERENCE OF OPINION
One Attorney Says There is Too Much
Meddlins in City Tax Office Affairs.
Collectors Are Responsible, and
Should Be Left Alone.


Collectors Are Responsible, and
Should Be Left Alone.
Since the misunderstanding which oc-
currcl In Mayor Fishers office on Tues
day night, as a result OF difference OF
opinion between Chairman Kane Of the
Board of Assessment, Revision and APP
peals and the city tax collectors, the ques-
ton of the legality Of the city assessment
is being discussed by attorneys and others
interested in the matter Some believe
that the alsessment Is illegal. while other
claim that the law has been followed 10
tho letter
section 81. OF the city Charter, provides
that the assessment Is illegal, while others
complete the assessment by the second
day Of January. on or before which day
they shall deliver them to the Board Of
Assessment. Revision and Appeals. The
board upon receiving such assessment.
shall forthwith examine H. with power
to revise, alter or add any assessment on
or before the ensuing twentieth day Of
February After receiving said ASSESS
mont the board shall cause IL TO be filed
in the office OF the clerk OF the Council"
who shall advertise that tt Is completed
and ready for public inspection.
Section 50 provides that the board shall
at each secular day IN April Ito hear ap-
pcals from assessments, and shall con-
tinuo TO 81. during the above mentioned
time, or 80 long as may be necessary to
adjudgo appeals. Upon appeals the board
shall have power TO alter any assess
ments and to make additional assessments
and to determine and to do whatever may
pertain TO justice and right. Appeals may
be filed IN writing, in the clerks office, or
made directly TO the said board. No ap-
peal shall be received or heard, or adjudi-
cation OF appeal made nor shall the as-
scssment list be altered or added TO after
the thirtlath OF April !" Provided that real
estate moi assessed by the assessors and
collectors may be assessed by the board at
any time before the day OF the city cleo
tion, etc
Many say the assessment Is illegal be-
cause the original assessment books never
were returned TO the Board Of Assessment.
Revision and Appeals by the city tax coll
lectors. but that the return books Of the
collectors made for their particular bene-
ht, were delivered 10 the board because
OF the convenient form in which they were
made up. These two books have it IL
made up. These two books Il is said,
We're put through the customary routine.
whereas the original assessment list or
ward books should have been returned.
There is no law which provides for tho
malolng Of return books" said an attorney
this morning. "and the tax collectors made
them simply for their own convenience.
That the Board of Assessment has no
right to the possession OF the return books
Is very plain" continued the lawyer, ''but
the original assessment books do belong
to The city and should bo turned over TO
Council. They are at present in the pos
session OF the tax collectors
Chairman Kane, however, DE- is said,
bases his authority for retaining the books
on section ~ OF the city charter, which
says that the Board of Assessment, Re
vision and Appeals, or a majority OF them
shall exercise a general and supervisory
power over the assessors and collectors
for the city. and shall cause them to make
"A faithful. fun, fair and complete assess
) ment OF all the property in their respective
} districts, liable 10 taxation. as hereinafter
! provided. The said board may adopt such
} rules and regulations as they may deem
lexpedient TO produce fairness equality and
; completeness Of assessments. and shall
have full power, at any time. to examine
the assessments while the assessors or coll
J lecto-s are making them, and cause them
= to be conformed ITO such rules and regula-
0 lions as the said board have adoRted in
e the premises.
When seen this morning by a reporter
for the Evening Journal, former city soli-
citor Robe.v c. Harman said that the re-
turn books Of which SO much has been
4 spoken about were made by the tax coll
Z lectors solely for their own convenience.
\ The charter recognizes only two sets Of
books. nrsc the assessment books or Lists
required to be finished by January ., and
second. the duplicate books which are
finished at about the time the tax rate is
fixed. These last books are made up after
all changes have been made in the assess
\ ment for which work each collector re-
ceives $3.50
n "I have looked back for years but have
U not found any law in the city charter re-
4 ferring to return books" further said Mr..
Harman.
Former City Solicitor Henry c. Conrad
when seen In reference 10 the matter, said
that in anything pertaining TO the coliec-
ltion and assessment OF taxes the courts di-
rect that the law shall be technically fol-
lowed. Il think that there are too many
> people meddling into tax office affairs, 70
n continued Mr.. Conrad, land believe That
j. as the tax collectors are held responsible
r for the assessment and collection Of taxes
e they should be left alone. 1t Is hard to
/ say in fact. what is going on and l would
n matter"
ie City Solicitor Relnhardt did not care to
d be quoted but was present at the interview
1; the reporter had with Mr.. Harman and
ID coincided with the latter dn his view on
)f the subject.
W Il will say said Mr.. Reinhardt. that