Bisbee daily review., 1914-03-01
SOMERS TAX SYSTEM RECk0MEO 0M BASIS
 OF PEOPLE VALUE"
o-Operation of Property
 Owners is Sought in Install ing New Arizona Service

There is a real mathematical rela- ton between total population in a community, and total land value. Each man. woman and child adds something to a city's land value. This addition varies from approximately s1 ,000 per capita in some of the larg. CT cities, to lesser amounts in places where the population is more sparse ly distributed. There Is also an ap- proximste relation between the most valuable block frontage in city, and the total population of that city. The more people in a city. the higher the peak value of the land in. or compris- ing that city's area
 This leads to the conclusion, an- nounced by w A. Somers. originator of the Somers Unit System of Realty Valuation. being installed in Phoenix, and the other principal Arizona cities, that Site value in land is primarily people value"
 "The value of street accessibility by the members of community to given block of land varies upon the different block frontages in ratio, measured by the competition for the use of the land" says Mir. Somers. "The highest values in most city be- ing found in the retail business cen ters. Land in a center of business block is worth less than that at or near corners. and land will alley sd- vantage is worth more ban land without alleys"
 The above Is a statement of the promise on which the Somers System Service Is built. with the further statement that the people of a com munity are the only persons capable of accurately judging of the value of the land on which the city is built. They have invested in the land, and through that investment have ex. pressed a Judgment as to the value. taken generally throughout a district, of the land in that city.
 In installing the Somers System Service in a city, the assessor asks for the assistance of the property owners in fixing the values of the lands they own. and in the conflict of opinion at a meeting Of such people there is always an equalization of values which results in fixing 2 fair and equitable price on the land. This the assessor adopts for the purpose of levying the tax assessment.
 The Somers Unit System of realty valuation has been installed in more than twenty cities in the United States and Canada in the last four years. It is being installed nov in seven cities, and others are arranging for the service. In every case the of- ficials and citizens believe and Ftate publicly thai it was the best mLye- ment that had been inauguratcd in their respective cities in years. Of course large increases have been made in values, and also there has been distinct reductions. These are seldom criticised, because the proper ties of the citizens have been equal ized throughout the city. and all are paying in proportion to the value of their several properties.
 The cities who have installed the Somers Unit System are as follows: Cleveland and Columbus, Ohio: East St. Louis. Springfield and Joliet, H.; Des Moines, la; Denver, Colo; Au- | gusta. Ga: Houston, Beaumont, Gal weston. Waco. San Antonio and Cor pus Christi. Texas. Weston. Canada; Lake Charles, La; Lancaster. Wis; and also in the central business dis trict of Chicago, Ill. for commercial purposes. and in Philadelphia. Pa, at the request of the city council 10 bring out inequalities in the tax assessment which is in that state under state di- rection. It is being installed in Port. land, Or; and Phoenix Ariz., and it
 will be installed in five other Arizona cities by May lst.