The Richmond Virginian. (Richmond, Va.) 1910-1920, 1913-07-13

"weiKr1" these differences that they
have never had to be changed. and
the Somers system of realty valua-
don as used today for assessing land
values in dozen or more cities is
built upon those scales.
After st. Paul was reassessed by
Mr.. Somers by the use of his scales,
he removed to Chicago, and was con-
nected with the assessing department
I of that city. 1t was there that Mr..
Somers found that the scales were
too clumsy to use for practical work.
and no began turning the scales. or
rather what they stood for, into math-
ematical tables. This was the work
of several years After a year in
Chicago. during which time the Chi
cago assessing department did not
have foresight enough to understand
the practical value of Mr.. Somers'
work, he removed to New York.
where for over three years he was
connected with the department of
taxes of that city. He was a special
expert, but at no time was his system
used in that city for assessment pur-
poses. His special function at that
time was to investigate complaints or
assessments. and make special reports
to the president thereon. upon which
the department could decide as to the
validity of such complaints.
Cleveland Comes Next.
II was while connected with the
New York department that Mr., Som
ers was invited to Cleveland by the
late Tom L. Johnson. who was at
that time finishing his career as may
/ or. 1t was just at this time that Mr..
Somers had completed his mathemati-
cal tables for the quick computation
of corner and near-corner let's These
tables were used in Cleveland and in
! Columbus, Ohio, for the first time for
/ tax assessment purposes. These two
cities had not been assessed for ten
years previous to 1910. While for
/ that reason the assessments were very
/ low as compared with present opin-
ions of true values, the inequalities
as between individual property own
ers were no more apparent nor no
more numerous than in the assess
ments of other cities. including Chi
cago and New York, where Mr.. Som
ers had had experience in a limited
way. Now, three years after the as
easement In these two Ohio cities.
real estate prices have been so stand
ardiZed that no loan or sale is COM
pleted without first securing reference
to and knowledge of the assessment
of that property. which had never be-
fore happened In either city
as invented in St. Paul and perfected
I in Chicago and Cleveland has been
used for assessment purposes in
Springfield. East St. Louis and Joliet,
Ill: Denver. Colo: Lancaster, Wis. :;
Houston. Beaumont Waco and Gal
weston. Tex: Augustaf Ga; Des
Moines, Ia. and Weston, Canada No
assessme emit made In any one of these
cities has ever been overturned by
- Trdned has
ever been disputed in a legal action.
More than billion one hundred mil
lions worth of land and buildings has
I been assessed for tax purposes under
the Somers system methods, over half
of which Is land value.
All of which came about because a
lawyer was elected assessor Of st.
knew that he did not know how to
perform the task of assessing.
Gives General Satisfaction.
No other system or method-except
the rule of-thumbs method-has ever
been used anywhere in America for
the actual assessment of so many
pieces of property nor property Of so
much gross value, as has the system
devised by Mr.. Somers. One Of the
reasons for the general satisfaction of
these communities arising out of the
use of the Somers system
is that II Is the first real effort ever
made in any Of the cities where II
has been installed to supplant chaotic
lack OF method with system. No small
part OF the satisfaction is due to the
fact that the people have the oppor-
tunity to participate IN the actual
work of assessment---to tell what they
know OF land values in public. and to
learn the opinions of their neighbors
in public. One of the faults of previ-
Gus assessment methods has been the
futile effort to eaualze the inaccura-
cies and inconsistencies of the asses
sor's valuations by boards of equaliza
ton. Under Somers methods II Is pos
sible to equalize the valuations before
they are made.
The next article will discuss the
fundamental basis for site valuation
in land. and will show how II is pos
slble for the people to use for tax as
sessment purposes their own knowl-
edge OF the usefulness OF their own
streets