Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-05-02
~ cHAs. & MERRIAM.

Our taxation troubles are too vel
known TO need enumeration but the3
are different from those OF other com
munities and some Of those othel
communities have applied the sue
cessful remedy.
II is what Is called the Somers sys'
TEN OF valuation for purposes OF tax
alton.
The taxpayer seldom complains be
cause OF taxation. for he has ample
tangible evidence Of the necessity ol
some such method Of raising money,
ond Of blessings which come from the
expenditure Of these funds-but crit
cisms are sure to come Of the Unequal
ity Of taxation. or, at least from the
supposed inequality. This inequality
Of taxation may be wiped out by q re.
assessment, but such sDasmodic cor
fections work no permanent cure.
Condemnation Of officials would not
he fair. for Il Is certain that those
now I'M charge have brought about
many Improvements. Il Is the law
that Is IN need Of attention. We can.
however, after giving due attention to
changes In our present law, help those
now IN charge BY working together
In an honest effort to establish what
is termed community option" Of the
value Of real estate.
Locally, the taxpayer submits to the
Judgment OF one man in the valuation
OF his property for the purpose Of tax
alton subject. Of course, to appeal
yet. IL he were to place the property
on sale he would be very apt TO as
certain what his neighbors consider
ed property whereabouts to be worth
before finally fixing his price.
The tax assessor also helps out his
judgment, whenever possible, by Sc
curing information as to the earning
capacity Of the property, and, In many
cases, this actually constitutes the
basis OF his assessment.
Valuation worked out upon the ba-
sis OF earning capacity places the tax
levy, not upon the land, as a commod-
ity, but practically upon an indiyid-
uaTs brains and ingenuity in causing
the land to give forth a greater In
come The individual and not the land
is taxed.
Pronounced complaints are often
heard of generalization. but these are
not the only accounts. that require
equitable settlement, for there are
many instances Of nnder-yaluation,
which fail. Of course. to bring forth
So loud declaration from the owner.
The taxpayer, / say, has merely
the Judgment of one man as to the
valuation OF his real estate And what
is Njudgment?'' Il has been said to
be teyidently the scale in which facts
are weighed in the individuals own
mind, and the conclusions depend en-.
tirely upon his knowledge and the
practice he has had in applying it :
This definition would suggest
therefore. that all possible means
should be taken that win safeguard
against the Influences which are SC
often apt to prejudice human nature
This, at least, seemed to be the
feeling which acuated one Of the as
SCISSORS of the city Of st. Paul-Mf. w
A. Somers when he devised a system
for the valuation of real estate fol
purposes OF taxation, which think
will commend itself to you, as IL
has to others wherever it has been
investigated. H. s
This system is based upon the tax.
payers opinion otherwise said to be
Rthe community opinion"-of the val
Tue OF real estate. Community opin,
ion" of value may be defined as thai
opinion Of value held In common by
q majority of the members of a com
munity, and its clearness and uniform
ity depend upon the extent of the In
terchange OF opinions of the members
of the community. Here, the inter
change of opinions relative to realty
value is quite generally INDUCED In
and the development of community
opinion is already far advanced.
No assessment can be satisfactory
and therefore uccessful-unless i
conforms to the opinion of value hell
ty a majority of the citizens. Tht
taxpayers are the judges of the equi
ty and justice of the assessment
i the satisfaction of tho taxnayers 1,