Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1907-04-08
.S0MERS TAX SYSTEM
MERRIAM REVIEWS PLAN
FOR EQUITABLE TAXATION
HOW SOME OF INEQUALITIES
ARE AVOIDED - SYSTEM OF
COMMUNITY OPINION.
IN MANY CITIES

Registrar of Conveyances G. II.
Merriam read very interesting pa
Per before the Research Club Friday
evening on the Somer's system of tax
alton. Mr.. Merriam went into his
subject very thoroughly and demon
strated Il clear knowledge of intricate
taxation matters
His opening paragraphs pointed
cut the failures of the present sys-
TEN and the difficulty always at
tendant on taxation value being
dependent on the judgment of one
scheme taxes the individual and not
the land.
He then went on to explain the
Somers taxation method In detail.
The Somers system Is based upon
the taxpayers opinion. -- otherwise
said to be the community opinion. 49,
Of the value of real estate. "COmmu-
nifty opinion" Of value may he deiin-
cd MS that opinion of value held in
common by n majority OF the mem
bcrs of community.
In such community as we have
here the development of community
opinion Is already far advanced, rs
little passes on which the community
does not interest itself in. and inter
change of opinions relative to realty
values Is quite generally INDUCED in,
Stripped of its detail of folders
maps, scales, building slips and 9th.
er devices incident to the practical
work. the Somers method accom-.
plishes simply this: 1t records com.
munity opinion of real estate values
In the best form for assessment pur.
poses, and at the same time In tn,
best form for the further crystalliza,
ton of community opinion.
Community opinion of street value;
f. reduced to tangible form by q
committee of representative taXpay.
ers, who record upon map prepared
for the purpose, the value of unit
on each side of each block in the
city. The unit most commonly used
and which will serve for illustration
Is one foot wide by 100 feet deep
located in the center of the block
that Is, half way between the eros
streets forming the block, whore cor,
ner influence does not affect its val
ne.
In fixing the unit values the com
nlttee generally commences with tn,
most valuable section, and works out
being aided. ms the work progresse,
from the most valuable section with
& comparison Of the values already
ljScd, and the work becomes easier
In actual practice this part of tn,
work Is said to he speedily and salts
iactorily accomplished.
Copies of the map with.unit values
AZ fixed must be made records acces
sible to the taxpayers, so that tn,
values thus fixed may have the crit
!cism and correction of community
opinion. This map or series of maps
l. placed and kept on public view fol
u limited period, so that taxpayers
may compare their assessments with
any, or all, other assessments. Al
the end of one month or more tho
maps go before Board of Review
composed of the various members o
each of the district committees ant
| final values are fixed. Errors II
Judgment in fixing unit values, 4
| any, are thus sure to be detected anC
corrected. Any correction must b,
made In the unit values, as the worl
from this point on is simply the ma
thematical application, by means Of
scales, of the judgment expressed IL
the Unit values to the valuation o
specific tracts or lots.
The fixing of the unit values Is tn,
real assessment of the property. 1
Is made by representative taxpayer
in form accessible to the taxpayer
and open to their criticism.
Community opinion of street val
ues is greatly strengthened and hnr
monized by the participation in tn;
work by the taxpayers, and thei
knowledge of its detail. In st. Pau
3S representative citizens served oi
these committees and they carried
out their work by holding only TWEEN
ty short sessions, and in manne
J that met the almost universal approx
al of the taxpayers.
A REIMBURSEMENT Of re-yaluation o
the unit values would have to b,
made every three or five years a
conditions seemed to warrant
! am informed that Il system o
map making has been inaugurated
! and Is now well advanced whicl
should prove of great assistance II