Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1915-02-04
is really the big bugaboo.

rate is eight and one-half mills, on an
| assessed valuation of $49,000,00O. But
note this. Our teachers alone receive
s271. .295.50 or 5.54 mills; sinking fund,
| State tax on ponds and interest, $780,
096, or 1.S4 mills; janitors, $27 1895, or
.56 mills. .fhis, as you readily see, al
| lows the board but SO mills with
\ which to purchase all supplies, keep
up repairs, establish new schools pro-
| vide additional teachers-everythin
else that goes toward making the sys-
tenn that is the demand of the day.
Our methods are supposed to be quite
| eNtravagant when compared with the
| city budget, which is builded on a
nine and one-half mill basis. How
| foolish the comparison. The school
district has but few sources of reve-
nue., viz: taxes, State appropriation.
tuition and interest, the latter two
| items being very Insignificant. The
| city has host of liberal contributors
\ in the licenses of many kinds, permits
| of every description, water rent, etc.
So it can readily be seen that when
one compares $474,467.15 received
from all sources by the school dis
trict with $1,127,110.S6 received from
all sources by the city, from April 6
| to January !, the comparison becomes
absolutely ridiculous.
Assessment Viciously Wrong
Now what is the answer? l can
ton of property is criminally unfair
and viciously wrong. Just think of
the taxable property in a city like
J Harrisburg, with all the improvements
seen everywhere you go, placed at
$49, 9,000,0 600. 1t should be at least twice
that much, if the spirit of equity were
manifest. In growing section of our
city, well within the city limits, there
is plot of ground, ten acres in area,
assessed at 81 $50 per acre. Quite near
| to this is another section of eighteen
acres assessed at $3.50 per acre; and
then again comes fifty-two acres at
| $500 an acre. You cannot buy an
inch of this land for less than $1,000
per acre. On a portion of one of the
above plots, a lot 126X190 feet, upon
which is an old farmhouse that has
been remodeled. This portion of the
land, with its improvements, is assess
ed at $4,000. With little mathema-
tics you will find that about one-half
acre is valued at one-half the value of
the entire fourteen acres, or a fair
value ratio of one to six. Along one
| of our seniimportant thoroughfares is
a plot that is assessed at $1,000. One
| of our city commissioners was asked,
not so long ago, the sum of $4,000
for this ground. l have another plot
/ in mind, containing fifty-four acres,
and it has been burdened with the
alarming valuation of S27,0 900, or $500
per acre. Now just one more, in the
center of the city. a certain property
has an assessed valuation of S11,375
! | know it to be a fact that a second
mortgage was recorded upon this
holding. not so very long ago, for
$40, 900.
Small Property Owner Soaked"
This is looking through the glass
darkly.' On the other hand, the small
property owner, the individual who
| Ioc hN nj ID
ed sufficient money to buy a little
home. is assessed almost full value,
and, in many cases, more than could
be realized through the sale of his
property. The property of the smaller
owner as a rule, is valued by a rar
higher standard than that Of his
wealthy neighbor 1t is no wonder
that in their desperation they should
attempt to stem the current, in ignor-
ance of the impossibility of the task.
The only solution to this rather
complex and annoying situation is the
adoption of fair and equitable as
| Sessment on an honest business prin-
Statewide, If possible, for the
more far-reaching it's extent, the more
| satisfactory the results. There is also
need of a careful revision of the ex-
emptions that are universally granted.
and certainly a more practical and
effective way of reaching the nom
1
privileges of a public school system,
in many cases not paying a penny to-
wards it's maintenance, and, at most,
only one dollar per year, in avoiding
the payment of which he becomes the
| 'artful dodger.
"But one conclusion can be reach
ed. The burden of taxation is being
borne by the middle class. My idea is,
| that one of two courses be pursued,
the object being to lower the mill rate
of taxation. 1t seems to me that a
full value assessment on land and i'm
Iprovements would be logical and ef-
| fective way to solve the problem. An
other way, not quite so practical, but
certainly more fair than the present
system, would be to ascertain the
earning or productive powers of the
land, plus Improvements, and assess
the value on the basis of an invest
ment bearing ten per cent. interest
This plan has been in practice in some
of the larger cities and from all ac-
counts works out very well.
"I have another little matter in con-
nection with our affairs that causes no
little concern, namely, the question of
auditing the books of the district. Be-
controller acted as the auditor of the
district and performed his duties to
the satisfaction of everybody. We
were so we'll satisfied that the local
school board went on record as be-
ing opposed to changing the system,
by presenting a petition to that effect
to the trainers of the code. Our ef-
forts were futile, and now for the re-
suit. The court appoints auditors who
report to the court: the school board
pays the bill. Under the old order of
things the audit cost the district $500
per year, and was usually ready the
day the year closed. Not a murmur;
everybody satisfied.
I'm very many cases the auditors
appointed by the courts are not men
familiar with the keeping of books,
and therefore have had no experience
in the methods used, especially in sec
ond class districts. Their unfamiliar
ity with accounts leads them into
many errors and into cumbersome
methods of procedure. 1t is my opin
ioH that this work should be done by
expert accountants, or by an auditing
company, and If the courts are to con-
tinue to appoint, the code should be so
amended as TO provide that only ex-
aNre. aaratNr aad