Evening star. [volume] (Washington, D.C.) 1854-1972, 1916-06-20
The False Standard of Measurement
Error.

Washington, on the 800. $lOO
Philadelphia, on the 800. .......-. Low
St Louis, on the 800. l:5l
Pittsburgh. on the 500. .....-... 153
Cincinnati, on the 500. ........... 1.56
Bridgeport, on the 800. 1.65
Chicago. on the 800. LII
Boston, on the 800. LIZ
New Orleans, on the III 90. LIZ
Milwaukee. on the 500. ........ 1.16
st. Paul, on the 800. ..'..-........ l.Lo
Minneapolis. ON the $780,. LIS
Lawrence, on the 800. 160
New York. on the 800. LIZ
Springfield, on the 800. ......--. 1S2
Brooklyn, on the $780, y. fS5
Cleveland, or the $100...,. ........ 1.8S
New Haven, on the 800 ..-.... 1SO
Rochester, on the 800. lS3
Lowell, on the 800. 1.S4
Lincoln. (Neb) on the 800. 1.9l
Baltimore. ON the 800 - :. 1.ss
Detroit, on the 800. 1.99
Camden, on the 800. zoo
Syracuse, on the 500 zoo
Trenton. on the 800. zoo
Lynn (Mass.), on the 500. 200
New Bedford. on the 800. ,.... 202
Newark, on the 800. 2.02
Fall River. on the 500. .........-. 2O3
Cambridge. ON the 800. ........... 204
Providence, on the 800. .......... 2.O5
Jersey City. on the 800. .......... 212
Grand Rapids. on, the 500. 2.14
Tacoma, on the 500. ........... 2.17
Utica, on the 800. ..-............ 2.20
Des Moines, on the 800. 2.22
Buffalo. on the 800. 2.29
Charleston g. CO, on the $10o.... ESQ
The method of measuring the COM
parative tax burdens Of cities which &C
relations of assessed to true value. and
on this assumption declares that the
Washingtonian's tax burden is much
lighter than that of the residents of
the average American city. is based on
q false premise and leads to false
conclusion
ul- 1t is discredited as unreliable by
the census authorities themselves.
II lis true that the figures of this
table appear in the census bulletins
themselves under the head of aver
age rate of general property tax for
true valuation. While the census
authorities print for what they are
worth these estimates they also print
explanatory statements which show the
unreliability of the figures as a stand
ard OF measuring comparative tax bur-
dens.
In addition to the actual figures of
tax rate. assessment and tax levies the
census Of recent years has collected the
opinions and estimates of municipal
officials as to the relation of assessed
to true value. Particular attention is
called at the census bureau to the fact
that these ratios Of assessed to true
valuation represent nothing more than
the beliefs or guesses of local munich
pal officials.
They are not verified by any inde-
pendent inquiries by the census agents.
but are merely recorded and published
for what they are worth. with a warn
ing to the reader not to place too much
reliance upon them. They are not.
therefore. In the same category with
the statistics relating to assessments,
tax leyies. receipts from the several
forms of taxation. expenditures. in
Idebtedness, etc. all of which are exact
figures. obtained from municipal rec
I.rF trA h
make annual visits to all cities of over
30. 900 inha bitants for the purpose of
collecting these data. The compilations
made from them are carefully check
public as trustworthy statistics, con-
taining no element of guesswork. The
distinction between these statistics and
the estimated ratios Of assessed to true
valuation should. therefore. be kept
constantly in mind.
The census authorities knew that
these reports Of the relation of assessed
to. true value were very generally In
conclusions would often be derived
from them. And the census authorities
said SO. warning against reliance upon
these figures.
Reported basis Of assessment in prac->
tice-For most cities the figures shown
in the table as the reported basis of
assessment in practice are estimates
Dt LOCAL VI INC pCI
centage which the assessed valuation
OF property subject to the general prop
erty tax in those cities forms of its true
value. For certain of the cities of Min
nesota. Washington and Wisconsin the
figures given were obtained from the
state tax commissions and represent
approximately the proportion that the
| assessed valuation bears to the selling
value, having been determined by a
critical investigation involving a COM
parison between the assessed valuations
of property sold and the considerable ions
received at such sales. The figures for
both real and personal property for
most cities outside of these three states
are far from correct. although those
| fer some cities are more accurate than
| for others. and those for real property
are more trustworthy than those for
personal. ,-.-
Tax rates-The rates of levy given for
| the general property tax are those per
81, 0ee of assessed valuation and per
$1,000 Of reported true value. o.
| rke rates based on the reported true
value are subject to all the errors In
the. estimates 20 which attention was