The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1913-10-01
EXPLAINS THE
UNIT SYSTEM
OF VALUATION
WALTER z. sWEETING TALKED
70 A SMALL BUT ATTENTIVE
AUDIENCE IN THE CITY HALL
LAST NIGHT.

On the joint invitation Of the officers
OF the city and of the Pensacola Com
mercial Association, Walter z. Sweet
ing talked to a small but attentive
audience at the city hall last night on
the Somers unit system Of realty val
uation. which he said is not a single
tax and does not propose a radical
change in methods, but simply organi-
cation and a more businesslike plan
for making assessment and leving and
collecting of taxes. He said that 1t
would systematic things in the tax
line just like the new style OF book
keeping which is being installed in the
water department on recommendation
of the American Audit Company will
bring about a system of keeping the
accounts in that department
Mr.. Sweeting, who was introduced
by Mayor Greenhut, spoke in part as
follows:
Equalization of Assessments.
How to equalize real estate as
sessments, is the problem which Is
perpIexing many cities throughout the
country. A dozen have found the an
swer in the use of the Somers Unit
System of Realty Valuation. 1t is my
purpose to tell as clearly and concise
ly as may be the principles and me-
thods of this system, and the results
obtained by its use. To accomplish
this my remarks will be divided into
four parts. The first, describing the
principles of scientific land valuation;
the second dealing with the practical
application of those principles by the
Somers system; the third describing
the method OF appraising buildings;
and fourth, the experiences of the sew
in IA ha
been used.
THE task OF assessing is dual OPP
Grafton. There are two functions of
diverse character to be performed.
The first is the mental operation of
appraising-of exercising judgment as
to values. The second is the mathe-'
NAUTICAL operation Of applying the
judgment or appraisal of values TO
lots of varying sizes and shapes.
1T would be impossible to apply the
term scientific to the first or mental
operation of assessing as our minds do
not work on scientific principles, but
science applied by means of the Som
ers system can assist in this opera
ton by simplifying the process.
The second part of the assessors
task must necessarily be scientific as
it is mathematical. Its operations are
so exact as to permit its statement in
the form of a law as follows: There
is a mathematical relation between
the values Of all sites, effected by the
same influences of accessibility.
Every assessor, every real estate
appraiser, and in fact everyone having
any knowledge of land values will re-
cognize the truth of this law. In it's
simplest form it may be illustrated by
saying that If an inside foot front of
given depth is worth 500, twenty feet
is worth $4,000 and thirty feet $4,000.
The relation here is clearly mathe-
NAUTICAL. There is no guessing about
1t, it is a matter of simple arithmetic.
But when the assessor, knowing the
value of land in the middle of the
block, comes 70 appraise the lot at the
corner, or an irregular lot, or q lot
having q rear or side frontage on an
alley, he is compelled to abandon his
mathematics and apply his Judgment
either directly to the value of the par
ticular parcel, or by adding an arbi-
trary percentage, for which there is no
logical explanation
Some Real Problems.
1t is in the vast number of lots
affected by corner and alley influence,
and those Of irregular shapes, that the
real problems of assessing are found.
The difficulty is due to the attempt to
appraise thing having several fac
tors of value in combination. Every
city site has at least three factors
They are location, size and shape. If
q lot is at or near a corner or extends
to an alley other factors are added,
and II both at a corner and extending
to an alley two more factors or Ave in
all, go 20 make up the total value of
the lot. 1t is an impossibiity for any
one to appraise anything having sew
eral factors Of value in combination
without first separating, ella sifying,
and appraising each separately.
"As land value is merely an opinion,
1t is evident that the best judgment of