Newark evening star and Newark advertiser., 1912-12-04


Of the case The arguments will be
wound up this afternoon, when Mr..
Dnfneld closes for the company.
There were many verbal tiffs be-
tween Mr.. Boges and Major Lentz
during the latter's argument. nr.
Boggs several times charged that
Major Lentz was going outside of the
testimony adduced at the hearing in
his argument.
The major insisted he was not, and
the city attorney and he glared at
each other every time until President
Jerome T. Congleton. OF the Tax
Board, ordered hostilities to cease.
Mr. Congleton then asked Major
Lentz a few questions tending to show
that there might be a possible in
crease in assessments on the east side
of Broad street between Market and
Clinton streets, to make them more
In conformity with the Prudential as
sessments.
Turns Joke on LentE.
In opening his argument for the city
Mr.. Boggs caused q laugh at the ex-
pense of Major Lentz. lie said:
| Major Lentz in the course of his
argument spoke of Caesars wife as
an estimable lady and above sus-
picion and compared the Prudential
Insurance Company to her l think
the major has read the record
wrongly, for I have always under
stood that it was not that Caesar $
wife was above suspicion, but that
her husband thought she was. which
is not always the same thing.
Mr. Boggs then launched into an ex-
haustive analysis of the appeal quot
ing the law and decision after de-
cision to uphold the contention Of the
city that the Prudential had been
assessed at its true market value.
Mr.. Boggs defined the real value of
land "as the price 1t will bring at
private SALE" and further stated that
the assessment made depended solely
upon the Judgment of the party maxi
ing the assessment and could not be
changed unless the assessor had been
shown to have made improper as
sessments deliberately. This had not
been done in the Prudential case, he
contended.
Taking up the sale of the Newark
Fire Insurance Company land, at 743
Broad street, to the Prudential for
5000, 600, Mr.. Boggs declared that this
was a sale willingly made by both
sides and not a compulsory one, and
was, therefore, a sale that was prop
erly to be used by an assessor in de-
termining >the real land value of ad-
Joining Prudential buildings.
Ridicules Experts.
other pieces. of property sold on
both sides of Broad street were SINH
larly discussed by Mr.. Boggs, who in
sisted that land value was regulated
by the price it would bring in private
sale and not at forced sale. and that
such sales must be used by the Coun-
ty Tax Board in arriving at de-
cision as to whether the Prudential
had been overassessed or not.
He then took up the values obtained
through leases on property in the
vicinity of Broad and Market streets
and cited as instances the fact that
r. Walsh & Sons paid $4,000 yearly
for the lease of the narrow building
at 157 Market street, this price being
exclusive of the upkeep of the build
ing. taxes and all fixed charges, and
to the $4,000 yearly to be paid by the
woolworth Co. for the lease Of the
basement first and second floors at
147-149 Market street, half of the old
Bamberber building.
Mr.. Boggs then paid his respect to
the experts and included both the
Prudential and city experts, when he
said: ST do not pay much attention
to the expert, because no matter how
hard he tries it remains a fact that
the expert always fayors the side
that hires him."
Continuing, Mr.. Boggs called at
tention to the fact that for six years
prior to 1912 there had been no
change in the Prudential land as
sessments, and that the company
had paid taxes on an assessment
higher than the one now said by
the company to be the proper one
2,2s5. .450.
s'For six years the Prudential paid
taxes on an assessment higher than
that, and as public-spirited citizens
paid 1t cheerfully,' said Mr.. Boggs.
Not cheerfully," interjected Mr..
DuffieId; 'say reluctantly because
we had to-"
"Well, you always paid your taxes
on the first day possible" rejoined
Mr.. Boggs.
"That was not because we were
cheerful. came back Mr.. Duffield.
1T was because we are thrifty"
This caused laugh and everybody
was in good humor again, but only
until Mr.. Boggs commenced to pay
his respects to Major Lentz. Turn
ing to the major, who was seated
in the far corner of the room, Mr..
Boggs said: az do not think it nec-
essary to say much more to the ha-
rangue Of my learned and gallant
friend, Major Lentz, but there are a
few things do want to say.
IT refer to the attack of Major
Lentz on John Howe, member of
the board OF tax revision and as
sessment, and the man who made the
assessment against the Prudential
company. The major, in his type
written brief, has made a bitter at
tack ON the commissioner. and 1 be-
lieve has handed out copies of it to
the newspaper men present.
"I desire to say that those who
read between the lines will see that
the attack on Mr.. Howe was due as
much to politics on the part of the
aggressor as the assessment of Mr..
Howe on the Prudential property
was due to an honest desire to do
Justice to everybody.
I'M inr I.anfz has sold both ono lirr