The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-04-06
Pl AN TO SIMPLIFY HAWAIIAN ASSESSMENTS
REGISTRAR Merriam
on New Valuation
System.

The Research Club met last night a
the rooms of the Hawaiian Engineering
Association for the purpose Of hearing
the reading of a paper by C. H. Mer-
riam, Registrar of Conveyances, or
1.-THE Somers' System of Property Val
uation for Assessment Purposes.
The paper, which was of an exceed
ingIy interesting and instructive ma,
ture, was in part as follows:
One hears these days a general con-
demnation of our tax system with
scarcely any one of our tax leyies es-
Gaping the stroke of the community
hammer. That a large part of this
feeling is just and right cannot be dis
puted by any one who may study the
results as we have them today.
The taxpayer seldom complains be-
cause of taxation, for he has ample
tangible evidence of the necessity of
some such method of raising money, and
of the blessings which come from the
expenditure of these funds-but criti-
cisms are sure to come of the inequal-
ity of taxation or, at least, from the
supposed inequality.
It is the law and not the officials
that is N need of attention. We can,
however, after giving due attention to
changes in our present law, help those
now in charge, by working together,
in an honest effort to establish what
is termed community opinion of the
value of real estate.
Our present system of valuation or
assessment places the responsibility for
the valuation of all the real estate and
other property in the District or Homo
lulu, and in each of the other districts
in the hands or judgment of 2ne man,
subject. of course, to appeal. No as
SCISSOR can fail to feel his RESPONSE
bility. and however well intentioned he
may be in his decision, the taxpayer
has but the judgment of one man
which, some will say, is no fairer
Judgment than that of the real estate
agent who is trying to sell you land,
for both are prone to value favorably
to their employers side. To ascertain
the value of anything ask one who
knows His answer will be what he
ing that he knows what others think
it worth. Now, the taxpayer submits
to the judgment of one man in the vail
uation of his property for the purposes
of taxation; yet, if he were to place
the property on sale he would be very
apt to ascertain what his nesghbors
considered property thereabouts to be
worth before finally fixing his price.
This brings us to a condition which |
is not uncommon, and which seems one |
of the weakest spots in our present |
system of valuation. 1t is this: We are |
all acquainted with the promotive |
beauty 60 of the typical Chinese shack,
which SO often occupies valuable corner
realty. and which is generally placed |
there by the lessee, who is almost in
Variably a Chinaman. The ground
rent paid is, in many instances, very
low and, from custom, has it's influence
upon the Assessor in determining the
assessment or valuation of the fee of
the land. At least, there are many
such cases that might be given.
Yet, one hundred feet away from the
corner. upon land which some enter
prising and public-spirited citizen has,
more recently, leased at a high rental,
will be found valuable building, we'll
rented, which land is assessed at, or
nearly, the same figure as land upon
he corner. That there are numerous
instances SUCH as above outlined, there
can be little doubt and other instances
such as the doubling of the valuation
in a single year are not unknown.
Land leased to a sugar plantation at
4 high rental is assessed accordingly,
yet contiguous land, also available for
cane cultivation, under lease at a low
rental to one of our Oriental pig and
luck raisers, is valued at a much lower
figure
And Why should such a system be
continued. When the Territory is
loser? Not only financially, but from =,
The standpoint of civic beauty, is the :
Territory a loser, for how long could !
'orner shackS and pig and duck ranch
IS exist contiguous to valuable prop :
erty. II the fee of the land was prop. '
'rly assessed? =
The taxpayer. I say. has merely the Y
Judgment of one man as to the valua- c
ion of his real estate. And what is
judSment?' It has been said to be 2
evidently the scale in which facts are f
Weighed in the individuals own mind.
nd the conclusions depend entirely up t
n his knowledge and the practice he t
as had in applying it." ?
This definition would suggest. there
ore, that the judgment of the wisest II
zen may not be infallible, and that D
'hatever means will safeguard against II
90 Influences which are 50 often apt .,
p prejudice human nature should GER :.
1inly be taken. ~
This, at least, seemed to be the feel -,
lg which actuated one of the Deputy
SCISSORS of the City of st. Paul. Mr. ~
:. 4. Somers, when he devised sys- y,
I'M for the valuation or assessment of in
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