El Paso herald. (El Paso, Tex.) 1901-1931, 1919-01-13
CITY ASSESSOR MAKES BIC OWNER
Of PROPERTY PAY HIS PROPORTION
Billy McSan Increased Valuations of Corporations and
Owners of Big Properties; Tax Rate Would Have
Been Cut 40 Percent If City Expenses Had Not In
creased: the Assessor Cannot Control Tax Levy.

I through the tax rate 10 every prop
erty owner, and yet the city would
have been in default of meeting its
bond payments and budget require
ments.
lIeSaIn increased the assess
mentS and n reference to the list
VIII show very few names of small
home owners raised. He raised
the money the city had TO have by
assessing the big property owner
in proportion TO the small prop
c-ty owner
How Taxes Might Have Been Cut.
For the year 1914 with valuations OF
thirty-eight and one-half million only
S715.0O0 was required to maintain the
schools and city departments, which
was collected through a tax rate Of
S1-S6. Had the cost OF maintenance
Of the schools and city departments
not have increased in following years,
but have remained at a total Of $1l5,-
coo, then in 1915 with equalized val
ues Of forty-six and one-haf millions
the tax rate would have been de-
creased to S1.54 Cinstead Of being
$3.50 and for 1916 with valuation OF
fifty million, the rate would have been
decrease to S1.43 (instead Of being
$3.50 With 1917 valuations OF nifty
nine and a quarter millions the rate
would have been further decreased 10
this current year. 1913 with valuations
Of sixty-one and one-half millions. the
rate would have been s1-16 lnstead
Of being SlS7lz)-
The assessor has no control
nor voice in the matter OF max
ing the tax rate nor fixing ex-
penses of any departments. this
being governed by the mayor and
the aldermanic board But what
ever the taxes are they are shared
equally by the small home owner
and large business houses and
corporations. based on correct and
equalfzed assessments. Billy Nc
Sain can only see to ii that every
mans property is properly valued
It is the sworn duty OF an assessor
to assess all property alike and in the
same proportion. and all on basis OF
the actual or market value 1t is.
therefore, manifest that tax valuations
should conform from year 10 year
with values as represented by the
market, and raised or lowered as con-
1itiOns warrant
Past Assessments
In determining values for assess
ments II is customary to value the
bare ground and buildings separately
II was, therefore, amusing TO note that
in the past the previous incumbents Of
the tax office had been assessing
buildings on the number Of rooms at
from $3.50 10 $500 per room. regardless
OF cost. age or condition The unfair
ness Of such a scheme is apparent
Now all buildings are assessed IN
proportion TO their actual cost Of cree
ton. or upon present value as used. or
condition Of service For this pur-
pose a proper system was devised by
Mr.. McSain, and installed showing
a complete record Of each and every
building Likewise correct maps were
made 4udfna Hf-or the "a Inc Of every lot
within the city limits This system IS
available to the public for its infor-
nation and guidance in determining
proper purchase or selling values Of
and as such is recognized and used
greatly by real estate traders.
CareIessneSs Unenrthed-
Heretofore no convenient system as
70 accessi bility or Of accuracy existed
OF unpaid taxes, which necessitated
the devisinE and installation Of a card
system by Mr.. McSain- He compiled Il
from the tax rolls from 1882 up to
the current year This system shows
at an instant glance, each addition, ev-
cry block number, and every lot on
which taxes have not been paid
When the system was installed II
was appalling to note the great num-
Der OF delinquents and amounts IN
paid, which indicated that no effort
had been made by previous collectors
to balance the outstanding unpaid
taxes
over 5000 notices were issued by
alr. McSain 10 owners shown as de-
Iinquent A great number responded
promptly by producing receipts, show
ing that the tax in question had been
paid. others produced certificates in
their abstracts at time OF purchase,
certified by previous tax collectors,
showing that all taxes had been paid,
yet the records did not show the
money credited It was necessary,
for Mr. McSain 10 list all such cases
and present them to the city council
His responsibility ended there
Might Have Been Big Losses
The receipts produced showing
payments properly made, yet not
credited on the tax rolls. indicates
n very slack former system, care
lessness or fnexperience in office
detail. Had IL not been possible
for n number OF property owners
To have found their old receipts,
they would have been compelled
10 pay several thousand dollars
again for taxes, rs the records
did not show same credited
With the present system Of keeping
delinquent taxes, it is possible for
anyone to know If all taxes are paid I
or unpaid instantly, while under the |
old scheme Of records II took a day or
two TO furnish the information, and /
then likely not correctly
Pay Once, Pay AL
Where formerly a separate assess ]
ment. tax roll and receipt was made 4
for the regular tax levy, and another I
for each district tax. now all levies I
are Incorporated into one assessment /
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