The Montgomery advertiser., 1907-08-31
APPEALS ON
 ASSESSMENTS Commissioner B1akey Files Seventeen. WANTS VALUATION RAISED twenty-five Per Cent Increase in
 Some Cases. Many Valuable Pieces of Property In Business District InvoIved--Ap- peais win Be Hard Fought
 Before Circuit Court at
 It's Next Session.

Acting under authority vested in him by the State Tax Commission Act, ap- proved during Governor Johnstons ad- 'ministratfon, Tax Commissioner W. M . biakey yesterday filed fourteen appeals in the Circuit Court from tax assess- ments made on Montgomery real estate by the Board of Equalization during us session, which began July 8. The appeals only concern business property. and. in case, the Tax Commissioner seeks to have the assessment greater than that fixed by the equalizers.
 The suits were entered in the name of the State of Alabama with the prop erty owners, or agents, or trustees thereof, as defendants. In each of the cases the papers filed set out the facts Assessor. the amount which the Board of Equalization thereafter raised the assessment, and then the complaints made by. the Tax Commissioner for a greater increase in the tax valuation. In each instance, the Board sustained the assessment 1t had made, and MT. Blakey, at that time. announced that nIed yesterday are, therefore, purely formal in character and have been ex- pected for some time.
 Some of the Complaints.
 In the case directed against s. Cas- senheimer & Co.,. the Tax Assessor re- ported the assessment for 1906 at $32,- 300. For 1907. the Board increased the assessment to S540.o00. On behalf of the State, Mir. Blakey desired that it should be raised to s45,000, but the Board sustained the valuation of $4O.- 900. The property involved in this case is what is known as the Farley National Bank corner. located at Dex- ter Avenue and North Court Street.
 The case against Sam Isaac, agent, involves the property on the east side of North Court Street, now occupied by moving picture show. MT. Bla- Key sought to increase the assessment from $lI 900 to S15 000 hut fha Roe rd fixed 1t at s12,O0O.
 A. F. Tyson Is the defendant in two cases. One of them has to do. with corner of Monroe and Lawrence Streets. containing several stores. The state state desired to raise this assessment fr9,1 fr9m SiS,ooo to s2O.ooo. The Board other case against MT. Tyson involves the brick building on the north side or Dexter Avenue, the ground floor of ing store. MT. Biakey = wanted @ this assessment raised from $1S.O00 to S21,- 000. The Board assessed it at s20,000.
 '. J. Grif1th. as guardian. Is defend case, the State contended that the as- sessment on the building on Monroe Street occupied by Friels saloon, shonld sS oan be increased from s4.soo to -$6,000.
 The same figures apply to the case against M. Brockman, the assessment Taiss Hn "hGss om ;qPS to it cCo NSs ss sessment was placed at .se,0oO. The property comprises the building on the south side of Monroe Street in the rear of Davis's Bazaar, occupied by q
 The question as to the assessment on one of the stores on the north side Of Dexter Avenue, occupied by John L. against Mrs. F. E. Francis. MT. Blakey, for the State, wished the as- sessment raised to 3is,oOo from s15,- 00O. It was fixed at $16,000.
 Mrs. Ida Tatum, who owns a three story brick building on the north side of Bibb Street. occupied by an electric firm, is the defendant in another suit. ation be increased from ss.oOo to $1o,- o00. The Board sustained the assess ment at $s.0O0.
 The assessment on a large amount North Perry Street, including the three story brick building occupied by the National Biscuit Company. a large ante-bellum residence, adjoining. and a pied by Loveless, the negro undertaken, is in question in the case filed against Cook & Laurie The Board fixed the assessment at s20.000 whereas MT. from it's former assessment of $12,5
 M. Sabel & Sons are defendants in the case involving the brick building, corner of Coosa and Bibb Streets. oc- cupied by Sabel & Sons, and the Tal- lassee Falls Manufacturing Company. It was desired by the State to raise this assessment from $22,500 to $50. 900. The figures fixed by the Board were $25.000.
 The matter of assessing the stores on the south side of Dexter Avenue. occupied by the Westcott Arms Com pany and by Tresslar, the photog- rapher, is in question In the proceeding directed against H. c. Davidson, as trustee of the estate of William Boil ingC In this instance, Mir. Blakey i'm sisted on raising the valuation from $25, 900 to $2S,006. The raise was not sustained by the Board.
 Mcintyre Brothers are defendants in three of the suits. In one the State contends for the assessment of the stores on the south side of Monroe Street, occupied by the West Drug Company and J. Dl Baker, at $17.500 from the assessment of $10,000 in 1906. The assessment was fixed by the Board at $13,500 for 1907. In another, the State asked for an assessment of $15,000 on the half interest of Mcintyre Brothers in the building on the north side of Dexter Avenue. occupied by the Montgomery Light and Water Power increase of $5,O00 from the assessment of 1906. The Board, however, fixed the tax valuation at $12.000. In still another case against Mcintyre Broth CTS. the defendants' half interest in the building occupied by the Ellis-Grant Furniture Company is involved with like figures as in the foregoing case