The Semi-weekly leader., 1915-12-22
BOARD MAKES HIGH ASSESSMENT.
Suit Follows Jury Disagrees Prop.
erty Cost $4,000 and Can't
Be Sold for $1,000


sessment case of general State in.
terest was tried in the Circuit
Court of Jones County last week al
ElIisville, involving the method OF
assessing and taxing property in
the State. The amount involved in
the case was not large, but the
question of law involved was i'm.
portant
Mr. N B Shelby. who is well
known in Jones county, now makes
his home in New Orleans For
many years and until short time
ago, he lived at EllisviIle. In 1907
or 1908 he built a handsome home
in ElIisvilIe on a block of land just
north of the court house. This
home is regarded as une of the
handsomest in Jones County. Mr..
Shelby testified that it cost him
when built between SIG, 900 and
500. 600. In 1909 the place was as.
sessed for taxation at $40. GOO. Il
1912 still another assessment of the
county was made and the place was
again assessed for taxation at $40. =
600. 10 1918 still another assess
merit of the county placed the val
uation at $40. 900
10 the meantime Mr., Shelby
moved to New Orleans ard decided
to sell his place at EllIsviIe He
put it on the market first at $8,-
900, and being unable to secure
that sum for it. reduced his price
to SIS, QUO. and for more than a year
has tried to sell it for SIS. 900, but
has been unable to find a purchas-
er Several real estate men have
tried to dispose of it for S5, 200.
nut have been unable TO do so. 1t
seems to be conceded by all that
the place is in practically as good
condition as when it was first built
In 1915 there was a new assess.
ment of the county. and at this as
sessfnent Mr.. Shelby gave in the
property at valuation of SIS. 900,
being the amount he was trying to
sell il for. and was willing to take
for it. But the Board of Supervi.
sors in equaIizing the values OF
property for taxation, was not sat.
isfed with the assessment of this
property at SIS 600. and the board
raised the valuation uf the proper
ty to So. 900. Mr. Shelby appealed
from the order of the board, and
the case was tried at EllisVille on
last Thursday The jury was COM
posed of eleven men and could not
reach an agreement. and after
wrestling with the problem all
night and for a part of the next
day, we're dlscharg ed by the court.
and the case will be tried again at
EllivsilIe at the next term of court
1t il rumored that the jury stood
six in favor Uf the valuation placed
on the property by Mr. Shelby and
five in favor Of the valuation placed
by the board
1t is contended by Mr.. Shelby
that the fair basis Of valuation of
property for purposes of taxation
is what the owner is to take for it
The board contends that other
elements enter into the property
valuation of property in addition
to what the owner is willing to sell
it for, ard that one of these addi-
tinnaI elements is the costs of the
property, and that it would be un-
fair to other taxpayers of the
county to assess Mr. Shelby's prop
erty, which cost him nearly $20..
600 at only SIS 900. 1t is contend
ed by the board that other owners
# property near that of Mr. Shell
by did net ask for any reduction of
values or complain after assess
ments were made
The question involved in the case
is interesting, and the final out
come of the case will be watched
by the general public