New-York tribune., 1907-06-09
OF TAXATION.
Plan Of an Erpcrt When Fircs Nee
Basis Of Taluation.


Basis Of VaIuation.
II is an everyday occurrence to hear mon COM
plain that they have TO pay higher taxes than
their uoEhbor7 that their property IS assessed
a higher price than they can sell Il for Tax
assessors say that this complaint VIII Ire heard
rs long rs raHcs ere levied. hIt man has just
been brought New York hy Lawson Furay.
president OF the Tax Department who has or'st-
mated scientific plan for assessing all kinds ot
property which, It is said. VIII make this com
Qlalnt almost a thing of The past
This IL William 4. Souc-s, ot s.. Paul Nr.
Sorlers IS q civil engineer by prof ssion. hut has
devoted himself 20 the problem Of tax assessment
ever since ia VAS brought face TO face with the
Inequalities and confusion which characterize the
taxation branch Of our municipal Administrations
when he entered the assessors Office u Ramsey
County, Minnesota. over fifteen years ago
Mr.. Somers's system covers both real estate and
buildings but II IS probably more original In this
way in which Il arrives at tho value of the former
He realizes. he says that Il IS much easier 30 APP
proxlmate the value of land than Of buildings but
attempted at leas, replace the loose methods of
putting valuations buildings generally IL vogue
to-day by more efficient and systematic ma
chnery." At present in most OF our cities largo
number Of deputy assessors, each with a's own
individual idea oC values sent ONT 10 make f#o
assessment of all the buildings IN taoir several dis
trlcts. Mr.. S5Iaers saw at once thai such ara .-a-
sessment was subject no- only 70 errors of 'aro"-
potency but 10 the differences OF opinion among
the d!HerSut assessors
To eradicate these evils. he changed tie --iies
OF the field men from those Of assessors TO rE"se
of examiners. OF reporters He made out "a a--lt-
ing slip" containing questions which could 3"
easily answered. and which would provide g" &
pert builder with specifications, from which He
could rapidly and with great accuracy estimate tic
value Of every structure examined.
The sips ara $50 simple says Mr s9mess and
the work Of gathering this great mass OF 'Hta'u.a-
ton Is reduced 70 suca system by their aea. that
the cost IS small and tho work may be performed
by men OF 10 special training 4 builder is inc
only expert il is necessary for the tax department.
10 employ. and tae slips axe Of tho same size.
printed ia the manner and allied oat ae-9E--a-
the rules, he can quickly arrange i--i't
IN classes grades Of structures by a.a.y1-u
only u lew u them and estimating the --.---i.s7
covered lie can sac at glance whether IL sap
describes a building wul-n IL would cost s. or 81
square foot TO reproduce. and II can be a.o- u.
the class 10 which il belongs In this way tie
great magnitude of the work IS overcome. a.-
each improvement is assessed ~ It's true D'.N ttt.
cash value Every condition w.leA would a-".i
the value IS covered by the questions ia III, sips.
the amount Of light the different rooms receive.
how much Of the building se,S tie .'a-". OK --.
sunshine and 70 forth"
But IT Is in estimating tic Ealaa OF teal estate
that M S0mers.s system represents great Inc
novation IN the field Of TAX assessment The basis
OF his plan IS community opinion. aal -- 4@-
peuds upon its success. Ae says Hy every t'..-.gI
of .- 8 d
edge or no" t.7 ji't't.s IS ''..,e r..>.f So.
'.'i7 3- ,r,.i street S. best for business
declares NIr. Scu4,rs. 'Eou-eQ Q-suflg III" la.a
frontage on this street viii a, t.e most valuable IN
I,i,te OF prtuaent ~ czens Is 5ecarel assist
IN work. The first sle2 necessary 70 '--' "ot j"
Is To ind some common term that can .. USED To-
express the comparative values 4 the streets as
d unit in all parts Of the cjy. The E-lIr oil e..7
foot in width for some fixed depth .n The centre
OF block IL the best measure I.i iA-s i-lto77s
Broadwav here iu New York. and Of the moss
valuable IIosGt - '''' On .. .a,,s grt IL, esd
mate tie value of other units from uils one ~,
vIded the value of the units has been fa al ] ,-.g
true and full cash value Of the properly ls ms
delicate shading ot difference as 10 o., l'T II il,
t.,e value Of streets may be accutal.--y @ -'' ] ~
dollars and any ciuzen can q.llA-s ] anu os5i sa5-i
80 - tlc TeiatiFe TaI1e ~ the streets and the
actual value os the pro4erty,., . ,... g.. paul
" ,-,. cor7Trt-re Tor the most valuable part o9
limits are reached. The unit values determined
upon b. rhe central committee can be iadcatea
that the other sub-comfnttee can nave II 10 s-l19
them In fixing their values. .,, .,,..u,.t- -,
M n tEe % so2ea99 5599rG OF Of g hS %OF varaa L c@es
VAL come together with their nap5 @ itta WI WI , e
e9.aaUTs IliI m % 5Istret viii be easily detected
accuracy OF Judgment can be tested any taNpayer
Iy an examination OF the unit values Teeor.ed on
no man can readily learn tho relative t.I'' e''
. letWeon the assessment of his property ana any
oter property in the city knowing i" values iAeie
,.,,r,-I Indicate the values for front foot Tor
rre same fixed depth the total values or the pieces
az land being computed from these units
. I'm. y,;t, these values computed Ia nay own
fr,,trtion and believe Il meets all requirements =
Arv one VIII understand that the dlncIrnt uses
~ pr0pcrtieq Will require tho USE OF dtHeititI ''
,igs For example, q shallow lot III the itlt'! "'s-
tr,gt &c worth q greater proportion or the unit
FFoy,ayer Il VIII be found that tlre" sets o" ratios
win cover all the different conditions, ana Il'S
Tart0s Will have to be determined by IN" commit
tees already formed This VIII not Ft4A.f- ga
g~4.+ lgrnyyil3gc Of mathematics upon the part %"
iae committees II viii Dee simply Z, matter. OF
common sense and agreement ana aiieF they
have agreed upon the ratios. al. The rest OF lAe
4 work be done by an once !oft' VII" o4'S 4"
"Gne important feature which nave nov mr.
toned Is fh. corner influence LIVERY corner l!t
is largely affected by the value or ne 'fu99
and The lot next 70 the corner VIII also Je ilIt
Igr ~ Il much smaller degree, while at tAe liiIa
lot the influence Of the intersection or Two Si',lS
l.a. be said to end. In what ratio inls corner l-
tcrIulned by two three sets of scales. IN p re-
tail district the corner properties are I'i'liNt'N
more valuable, because each paSSeT ls q l.7..-s
. customer The facilities for attracting dfltHl-.H H
iI II wholesale district the only addil"Ati t-4't
IN fronting on two streets comes from dG.Uont
light and convenience 20 those who VIII enter '-tF
building anyway 7 also have q scale tor ttAthE
4 square bc read 50 that any lracolra0les "e-
caeionod bv irregular division VIII be detected
scales merely the most convenient tools that
can he used for this purpose. ana are not arh-
trarv indicators Of value II will be remembered
that I'm each the committee is called upon 10
/ ditons and that from the values thus liked fh-
! u