Middletown transcript., 1916-10-07
To TAX AT
FULL VALUE
State Commission Gives County
Men Instructions.
WORK WILL BEGIN PROMPTLY
Lands and Buildings To Be Taken
Separately After Assessors
Are Instructed oc-
tober 9.

The members and officials OF the
State Tax Commission had before
them the Supervisors Of Assessments
In the counties and Baltimore city for
anal instructions regarding the con-
duct Of the general reaSsessment OF
real estate in the counties. The super
visors. in turn, will meet the assessors
In the respective county seats on Oc-
tober 8 and pass on to them the in
structions. The work of actual reas-
sessment then win begin promptly.
One of the points emphasized at the
conference was that the assessors
should assess property at its full Valua-
ton. Chairman German made the
point and It was dwelt upon strongly.
The supervisors were told that when
the 100 per cent. assessment was de-
parted from there entered danger OF
favoritism and inequality, for one
piece Of property might be assessed at
80 per cent. of it's value, and another
at IS per cent; but that if every piece
of property were honestly assessed at
100 per cent, inequality would be
eliminated az far as humanity possible.
Commissioner Lesser explained to
the supervisors that 100 per cent. as
sessment did not necessarily mean an
increased payment of taxes by the
owner of the property. A thorough
going and honest reassessment upon a
100 per cent. basis all over the State,
he explained, might lead to such an
increase in the taxable basis that the
rate could be reduced, thus making it
possible that an owner would pay less
actual taxes upon a 100 per cent. as
sessment than upon lower one, made
under system which fixed low values
upon all properties.
The supervisors also were warned
against taking the judgment of the
owner as to the value of his property.
Commissioner Lesser told them that
every man thought he paid a fancy
price" for his property and reasoned
that it should be assessed at less than
the purchase price. Mr.. Lesser said
that in many instances the thing about
the property that made the owner pay
fancy price" would lead almost any
other man in the market to pay the
fancy price" He said that the real
test of the actual value Of property IN
such cases was whether it could be
sold again at the price paid by the
owner.
For the first time in the general re-
assessment of property, lands and
buildings will be assessed separately.
Mr.. Lesser said that separate assess
ments were directed in the laws pro-
viding for the two previous assess
ments, but that tho directions were
not observed faithfully. The commits
sion will insist upon separation this
time. IN the assessment of buildings,
the assessors will be guided largely by
a table furnished by the commission,
which uses the square foot factor in
determining value. The commission
holds that buildings Of various classes
have a more or less fixed relation be-
tween value and square foot areas.
Assessments upon lands will be made
according to their nature; in other
words, the arabic land in farm will
be assessed as unit, the marsh land
as a unit, the pasture land as a unit,
the waste land as unit, and so on.
Auditor Ray Reappointed.
The Board Of Public Works reap
pointed J. Enos Ray, of Prince
Georges county, State Auditor, and
William A. Gillespie, of Baltimore city,
and Thomas ]. Murray, of Cecif coun-
ty, deputies. Mr.. Ray receives a salary
of $4,000 year, and Mr.. Gillespie and
Mr.. Murray receive $4,000 year each.
Mr.. Ray will reappoint George H. Daw
son, Of Dorchester county, and his
other assistants.
Governor Harrington and the other
members Of the board, in reappointing
the Auditor and his deputies, compli-
mented them upon the work they have
been doing recently. Apart from their
Investigations of the Offices Of the
clerks Of the Circuit Court and Circuit
Court No. in Baltimore, the Governor
feels that they have done excellent
work in bringing up-to-date the &C
counts Of many other Stcte officers,
and in aiding in working out the plans
for uniform fiscal year and a uniform
system Of accounting in all State de-
partments and institutions.
Governor Harrington said:
Every Office that has to make re-
turns to the State. and every institu-
ton receiving State aid, is now being
annually audited and the audit is a
real audit. A uniform system of book
keeping is being established and all in
stitutions and Offices whore it is feas-
ible are making their fiscal year con-
form to the States fiscal year. To do
this requires a great deal Of work, but
the State can feel perfectly satisfied
that all accounts viii be made strictly
to comply with the law. The State
Auditor and his force are on the job
practically six days in the week, and
we feel that they are making good and
It gives rs pleasure to say So"
Natives of Porto Rico make a fair
~ permanent yellow dye for textiles
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