Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1914-08-07
TAX DECISION
BY JUDGE IRWIN
Gives Promise of Definitely
Settling Method Of Max
ing Assessments
TAKE THE TRUE VALUE
Contention a. to Legality Of
Board Dismissed as Of
No Consequence

MONTESANO, Aug. 6.-The deci.
sion of Judge Irwin in the cases
brought by nine mill companies of
Grays Harbor to overturn the assess
ments made by Assessor Wiley prom.
ises to set at rest all contentious re-
garding what constitutes lawful and
equitable assessment. The contention
of the county that going concerns
should be taxed upon their depreciat-
ed value and not on the market"
value, which was the real point at is
sue, and is definitely settled by the
decision.
Text of Decision.
The decision in part follows:
"The assessor in his efforts to as
certain the true cash value of the
property engaged the services of the
General Appraisal company of Seattle.
This company appraised the mills for
the assessor in two ways. First, they
gave what they termed the replace
ment value, and second, what they
termed the deprecated or true value.
In arriving at the replacement value
they took the first cost of the machin-
cry and added to that the cost of in
stallation, which together made the re-
nj N10 atofn fn1
true value was found by taking the
original cost of machinery and Install
alton and deducting therefrom a rea-
sonable allowance for wear and tear
and length of time the machinery had
been in use. The evidence shows that
in the assessment of all Of these mills
the true valuations fixed by the as
SCISSOR differs only from one to three
per cent from the deprecated values
made by the appraisal company. When
the National Lumber & Box company
was considered by the Board of Equal
ization it was discovered that a mis-
take had been made in the assessment
of the machinery of that company,
and it was reduced several thousand
dollars, and it will be allowed to stand
as fixed by that board.
"It appears from the evidence that
the assessor in his efforts to ascer-
tain these values in some instances
had recourse to some of their insur-
ance policies, and it is strongly urged
by the plaintiff that the amount of
insurance carried should be no guide
in ascertaning values of the property
for assessment purposes. The court
most certainly agrees with the plain
particular cases the assessor does not
appear to have been led atray by his
inspection of those policies, and it is
therefore no reason for making any
changes in the assessments of the
machinery.
"The plaintiffs for the purpose of
showing the assessors valuations
were too high, called the president of
the appraisal company to testify as
to what he considered the market val
ue of the machinery in these mills and
in every instance he placed the mar
ket value at about one-half the sum
he had estimated as the deprecated
or true value. When asked how he
had arrived at his estimated market
value, he stated he had taken into
consideration sale or two which had
occurred within a coupel of years
prior to the time of these assessments,
and also had inquired of men skilled
in the milling business. 1t does not
seem to the court that true value with
in the meaning of that terms as used
in the statute on assessments, cannot
be ascertained in that way. The term
market value (as that term is ordi-
narily used) cannot be applied to mill
property. Sales Of lumber mills very
rarely occur. When the owner of a
large sawmill sells his plant it is al
ways for the reason that he desires
to get rid of it and is willing to make
a sacrifice; and when a man buys a
plant he does so because he is get
ting a bargain; and in neither case
is the consideration paid evidence ol
the true value Of the property within
the meaning of the statute.
"In relation to the logs assessed tt
the different mill companies, it ap
pears from the evidence that ttt
amount assessed to the Anderson
Middleton Lumber company shoult
be reduced from the amount claimed
by the assessor to the amount claim
ed by the company. The way thu
company arrived at the amount o
logs they had on hand on the frs