Bisbee daily review., 1914-02-27

life. and is based on the well recog. nized laws Of the effect of the usefull. ness of city streets upon contiguous areas or sites. and of the effect of depth on what Is finally called value. and with the mathematical relation of value of sites affected by the same street influences.
 {. The use of the Somers Unit Sys. tenn of land valuation Ia the only sys- tenn that compels the establishment of unit or quantity for city sites one of the fundamentals for the easy expression and comparisons of opin' ions of value.
 The Somers Unit System of land valuation Is the only system for the appraisement of sites that makes 1t possible to get ,he real community opinion. which is the only safe guide for the final valuation by the asses. sor.
 C. The Somers Unit System of real.
  has ever been installed for actual as- sessment work in more than one city. Twenty-four cities have installed it. It is being installed in seven cities.
 The Somers Unit System of realty valuation assists the assessor to come to final opinion of value. and it pro. vides for the application of that opin- ion upon a mathematical basis, rather than upon a guess. To the extent that Mir. Somers has solved the inath' ematical relation of value into use able terms--to that extent the sys tenn is scientific. That he has accom- plished this, one needs only to point to the work in land value computa tions of the Somers system service experts in the several cities where it has been used. and to say that the Somers System tables solve more than 95 per cent of the assessment problems when actually tried
 The Somers System does not at any stage ursurp the function of the pub lie assessor. who is charged with the responsibility for the assessment. and with the power to fix values. lt is rather an aid to him, first in ascer taining values of accessibility to the various blocks through the streets second. in confirming these values by the approval of the consensus of com munity opinion; third. in measuring this judgment SO ascertained and con firmed to the lots and parcels as now owned; fourth in the equitable ap praisal of buildings.
 That the assessor has not in the past done creditable work is due mainly. to the lack of system or standard of valuation, and the faults in the valuations are traceable to the following causes:
 First, there is lack of common Judgment in ascertaining values.
 Second. there is lack of common method of applying judgment. no mat. ter how obtained.
 Third, there is no adequate basis of comparing the value Of one lot with that of another; the value of one farm with that of another: the value os one city block with that of another: the value of one township with that Of another; the value of one city with that of another; the value of one county with that of another. inc value of one part of a state with that of another
 Fourth, no clear idea of the origin of land value, especially in cities. exists in the minds of assessors. or other experts.
 Fifth. no analysis of the factors that enter into the value of city sites is attempted.
 Sixth, while there Is a general rec. 'snitlon Of the law Of comparatiye valuation, there is no method. or at best the very crudest methods of car. ryins that law into effect. either bv assessors. reviewing bodies. or state tax commissions.
 The Somers System is designed to correct these underlying faultr. and SO far as taxing officials have used it. 't has corrected them. With its com. ties or Arizona this season. there will plete installation in the principal ci. occur for the first time in the history or the state, an equalization of values which will result in more equity fin
 state tax assessment than hns ever been hOnad for ht, ,bo ,a.. -