The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1907-04-09
Registrar Merriam
on New Valuation
System.
tFrom saturdays Advertiser.)

Association Tor tne purpose OF neuriue
the reading of a paper by C. II. Mer-
Ram, Registrar of Conveyances. or
"The Somers' System of Property Val.
uation for Assessment Purposes"
The paper, which was of an exceed.
lngly interesting and instructive ma
ture. was in part as follows:
One hears these days a general con-
domination of our tax system with
scarcely any one of our tax leyies es-
Gaping the stroke OF the community
hammer. That 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.
1t is the law and not the officials
that is in need of attention. We can.
however, after giving due attention to
Shdh6Co HI Jul PiC oShe low hSAP hhocS
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 OF Homo
lulu, and in each of the other districts.
in the hands or judgment Of one 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
thinks it worth, based upon MS think.
ing that he knows what others think
it worth. Now, the taxpayer submits
to the judgment of one man in the val
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 ne'ghbors
considered property whereabouts to be
worth before finally fixing his price.
This brings us to 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 (o 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 Chinaman. The ground
rent paid is, in many instances, very
low and, from custom, has its 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 high rental,
will be found valuable building, well
rented, which land is assessed at, or
nearly, the same figure as land upon
the 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 single year are not unknown.
Land leased to a sugar plantation at
a high rental is assessed accordingly.
yet contiguous land, also available for
cane cultivation, under lease at low
rental to one of our Oriental pig and
duck raisers, is valued at a much lower
figure.
And why should such a system be
when the Territory Is a
loser? Not only financially, but from
the standpoint of civic beauty, is the
Territory a loser. for how long could
corner shacks and pig and duck ranch
IS exist contiguous to valuable prop
erty, IL the fee of the land was prop. |
srly assessed?
The taxpayer, / say, has merely the |
Judgment of one man as to the valua-
ion of his real estate. And what is
1t has been said to be |
evidently the scale in which facts are
weighed in the individuals own mind.
md the conclusions depend entirely up
IN his knowledge and the practice he
las had in applying It."
bShh"hioh Nouiu oubbtot,
ore, that the judgment of the wsest
men may not be infallible, and that
whatever means will safeguard against
he influences which are so often apt
o prejudice human nature should GER
ainly be taken.
This. at least. seemed to be the feel
ng which actuated one OF the Deputy
assessors Of the City OF st. Paul. Mr.
v. A. Soniers. when he devised a sys-
EN- for the valuation or assessment OF
cal estate for the purposes OF taxation,
which / think will commend itself 10
ou. as II has to others wherever II
as been investigated.
This system Is based upon the tax
ayers opinion. otherwise said 10 be
he community opinion. OF the value OF
sal estate, Community opinion" OF
alue may be defined as that opinion
value held In common by a majority
{ the members OF community. II
xists, In more or less developed de-
rec. In every community. and It's
Iearness and uniformity depend upon
10 extent Of the interchange OF 0pln,
ms OF the members OF the community.
"A H.. To-. |