Evening journal., 1913-06-05
THE
SOMERS' PLAN
OFASSESSMENT
City Council Hears Modern
Method Described by
an Expert
BELIEVE NEW SYSTEM
MUST COME SOON

privilege OF the MOOR AZ the meeting
Of City Council, last night. to explain
The Somers system Of property as
scssment.
Mr.. Sweeting's address was the
first of its kind ever delivered before
Council and was very interesting.
Council probably within another
year, will have TO provide a new tax
alton system for the city. This, IL is
said by the members. Is inevita-
bic, for the city has now reached It's
Limitation under the present system,
And its defects are made apparent az
the end of each fiscal year in the tan
gled financial affairs and the deficit
which always results.
This subject however. probably
will be taken up by the Council that
takes Office on July 1. Il will require
at least years work to inaugurata
any kind Of new system. and II is
said that there will be ample time
for consideration Of the innovation.
That the Somers plan will be given
consideration, however, seems as
sured.
In speaking on the subject last
night Mr.. Sweeting said in part.
Taxes upon real estate form the
principal source of revenue in many
OF the States and partially every city
In this country. These taxes are re-
Quired by law TO be levied In pro-
portion to the value OF every property
so that such owner will bear fair
proportionate share OF the municipal
or State expenses.
THE duty OF so apportioning the
amount of taxes paid upon each pro-
perty is delegated to officials usually
known as Assessors. Originally the
duties OF the assessor were quite
simple In the small communities of
a century or two ago everyone was
familiar with the news Of the vicinity
and Il was possible for the assessor
TO learn the value of each owner Is
holdings through the channels OF
village gossip.
Gradually the villages became
towns and the towns cities, but with
the change the assessor obtained no
rev means Of ascertaining correct
values. Il is a curious fact that al
though the assessment of real estate
is the most fundamental operation OF
government. there has been practical
~ no improvement or change in the
lAtNU0lN lNAVNtu III NNV A'hAAAA ~
Now. as then. the assessor is lelN ftC
his own devices in the natter Of
assessing real estate. The. natural re
suit has boen inequiK6ble assess
1,.Igsrntsy- aud .-iS6stnitaole assessments
mean inequitable taxes, No propert.
owner would submit. TO tax rat
higher than that Of his neighbor ant
the Supreme Courts Of State ant
Nation would declare such discrimi
nation unconstitutional. But the in
equality and injustice are just al
great when there are inequalities II
assessments.
mo serious attempt was made e
remedy this condition until a score
Of years ago w A. Somers began e
study the problem. After ffteer
years he discovered the underlying
principal of scientific land valuation
and invented certain mechanical de-
vices and worked out mathematical
tables for applying them. This Il
what Is known as the Somers' Uni
system OF Realty Valuation. II 4
scientific and therefore accurate, botl
Ia theory and in practice and hal
proved It's worth In more than
dozen cities in North, South sn'
West.
"The task OF assessing is a dua
operation. There are two function
Of diverse character TO be performed
The first is the mental operation o
appraising--of exercising judgmen
as to values The second is tn
mathematical operation of applyin
the Judgment or appraisal Of value
to lots Of varying sizes and shapes.
1T would be impossible 10 appl
the term scientific 20 the first o
mental operation Of assessings, as on
minds do not work on scientific prin
cipals. but science applied by mean
OF the Somers' System can assist ]
this operation by simplifying the pre-
cess
THE second part Of the assessor
task must necessarily be scientific a
Il is mathematical. It's operation
are so exact as TO permit its state
ment in the form Of law as follows
There is a mathematical relation be
tween the values Of all sites, affecte
by the same influences Of accessi
biiity.
EVERY assessor. every real estat
appraiser, and in fact. every one nav
ing any knowledge Of land value
will recognize the truth of this Law
in its simplest form It may be Illus
trated by saving that If an inside too
font OF given depth is worth $l0'
twenty feet front is worth $4,000, an
thnty feet $1,000. The relation her
Is clearly mathematical. There
nc guessing abou, it. il is a matter {
s'nr'e arithmetic. But when the a
rosoor, knowing the value o. land
the middle of the block, comes TO al
rra'se the lot at ne corner, or a
Irregular lot. or a rot havinr a re.
or side frontage on an alley, he
compelled to abandon his math
naties and apply his judgment eth
directly TO the value OF the particul
parcel, or by adding an arbitra
percentage. for which there is
logical explanation.
1T is in the vast number OF Ia
affected by corner and alley inf
ence, and those Of irregular shap
that the real problems of assessi
are found The several process
comprising the Somers' System ha
die these problems simply and sat
factorily.
"As land value is morely an op
ion. IL is evident that the best jus
ment of values can be found FRI
consideration OF the opinions held
all persons having knowledge the
Of Such an expression OF iudgml
is properly called community op
ion.
r.. - -~-.n-. as.,..- a.