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About The Oregon daily journal. (Portland, Or.) 1902-1972 | View Entire Issue (Sept. 21, 1913)
THE OREGON SUNDAY JOURNAL, PORTLAND, SUNDAY , MOKNraQ, SEPTEMBER 21, 1913. 8 CLEVELAND READJUSTS TAX ASSESSMENTS NEW PULP AND PAPER MILL TO UTILIZE MILL WASTE , ' : . ' ' TO ERECT GIRLS' HOME - i- . '. , ' . . 4 ... i r ..'..'.'. ; Volunteers of America Have Secured Over Half of Nec essary Amount. BY TECHNICAL APPRAISAL OF REAL ESTATE - Burden-Shifted From Outlying Residence Districts to Bus ,?'.,; iness Section of the City; Valuation Increased, Rate Reduction Follows. MONEY BEING RAISED -V l i i. $ t From the Christian Science Monitor. The fight made by the late Tom U. Johnson as mayor of Cleveland that re , suited, three years ago. In giving Cleve land its first technical appraisal of real estate, made it. for n brief time. the nly technically appraised city in America. A number of other cities , now share the distinction. ' It is just and natural that Cleveland should be first to clear a apace through the Jungle of gueaswork that no iccn eraTly obscured tax assessments. Tom " Johnson nas out of office before the , work was done, but it was largely his triumph that Cleveland was able to ' bring to light $550,890,160 in realty val ines in 1910 as against 142,768.000 in the , last preceding appraisal, that of 1900. More than J100.000.000 of the Increase, it may be added, was procured in the congested down town section. The task was done under Immense difficulties. A state law allowed only 0 days in which to organize a board of assessors, train 600 assistants and ex amine 147,000 pieces of property, let ' the task was done in such a way as to usher in what every one now greets nr and enliahtened era in tax val- nation. The result can only bo taken as an illustration of what every city .n An If It chooses to throw off the vnlro of nnlitlcal incompetence and be gins to think and act in modern terms. , - r school Ooentd. ' In his tent meetings and elsewhere the mayor hammered nome me iaci . the tax dodger is. himself, the greatest rtrsvn ranrc that any city can tolerate. Tt mmm nntnrlous that favored Cleve- ,. land taxpayers controlled the assessing and equalizing macmnerv. a cou.n; ..' fiinetinn wielded bv Mayor Johnson's political opponents. The mayor s first - move was to found a "tax school" and to Install as teacher one Peter Witt, a blacklisted, union molder, whose geniua fnr H.mnrrai-v and for "figures" has nine made him city traction commls - sioner. Ward maps. 18 feet square, with equalised tax values set forth on each lot, opened the eyes of citizens to the fact that there is more than one place to hunt for graft. They had been so ex- ! cited about the money which got out of the treasury that they had rorgouen tn notice the money which never cot in. Of course the tax school was "viewed with alarm" in the conservative press. Of course a property owner rushed into court to stop it and the tax school was no more, and its lessons weni ior naught, so far as reform at that time was concerned. Eut the foundation had been laid for a new state tax law providing for more frequent appraisal of realty and for the listing: of actual values. Previously Ohio assessors had dodged complaints by aiming in a general way to list prop. ' erty at 60 or 60 per cent of its value. ' One who objected to his assessment . could always be told that it was low, regardless of the fact that others were proportionatery much lower. This cus tom waa supplemented by court decis ions to the effect that no taxpayer had any interest in the appraisal of any , other taxpayer. Through Mayor Johnson's Influence, the board of assessors in Cleveland se cured the services of W. A. Somers, then , living In New York, as chief clerk. He had developed, by years of study, a sys- - tern and a set of mathematical ' tables for the computing of related land val ues, once the common unit of value was ' ascertained and valued. He did not value the land. In a very true sense the city valued itself. System Is Described. Ward associations; real estate boards, Improvement societies and groups of neighbors decided. upon values in the lo calities where they had knowledge. Their judgment was not applied to in dividual lots, except for illustration, but was translated into terms of a unit of frontage, one foot wide and 100 feel deep, wtiich became the measure for each blcck, with mathematical allow ance for corner influence, alley influ ence, depth, shape, grade and the other modifying factors. ithout this puo llclty and cooperation, no such radical advance in value could have been se cured. Instead of the old customs of hiding each man's appraisal from his neighbor, district maps were generally distributed, Bhowlng the proposed street units and criticism was invited. Most citizens said, "Treat me like thd others and I will make no complaint." But of course privilege is never up rooted without a wail from some of Its favorites. One of the first and loudest protests came from manufacturing a.id . , mercantile corporations, who Insists - that local industry was being throttled. Threats were made to remove factories, and tha prophecy was uttered that , Cleveland could get no new industries under such harsh treatment, .v In answer, the board prepared a table showing the old and nw valuations of 100 corporations, as weil as their cap', tallzation. The old realty valuations were more than tripled, J35.727.770 be- , ins; listed where only 911,161,700 ex isted before. The lighting company, f )r '. example, was compelled to stand an advance f : o i $727,970 to $3,318,470. A : prominent nut and bolt company w.u appraised 1184,410 under the eld reglms and 11,610:920 under the new, an ad vance of nearly nine to one. On the Other hand, a certain factory of moder ate size had been listed at about $12,00j . which was a 76 per cent appraisal, as j. compared with the new figure 'of $16, 000. A certain foundry was advanced only from $71,000 to $103,000. A var- tilth concern was (.dually lowered from $24,140 to $22,200. All of these era- .-vcerns saved a vast portion of tin-ir - taxes by the lowered rat PS 1 mil or Ihn ' pew. appraisal. The city ice trust, n the other hand, had been listed at $60(K In realty values and underwnt a 10 to 1 adance, being placed o, the books for $67,000. Discoveries Made. The outstanding facts In the Hit were: . Undervaluation under old methods; vast discrepancies In old valuation! generally in favor of the larrcr corpo. ations as against the smaller and lous I if.uentlal. Now as to the charge of opposition, the. table showed that, by adding the personal property asset sment to the oid and tha new realty appraisals alike, the , gross advance was from $25,000,000 to mi.-a than $50,000,000. At the same time, the outstanding capitalization of . the listed companies fell on deaf ears Another class of objectors were the owners of downtown property. Their : first concerted effort was to have rent als adopted as a basis of tax value in keeping with the discredited system of English landlordism. The board prompt ly 'declined tor put any such premium on Idleness. Rent figures were compiled ajid given due weight Information re garding sale prices was sought and di gested. Careful counts were made of the traffic past given sites. All of this was a recognition that lot values are measured by the use and occiipanoy of the streets. Hence the mathematical Miatlou between values on the same street and hence a cheap lot can no more exist on a high-priced street. Critics Stcure Review. Guesswork has been eliminated In the valuation of buildings us well as land. A minute description of each building In town was secured on abbreviated record curds. The description served to fix the class of the building, und its .value was computed trom its measurements, through the application of well-tried units of building cost Depreciation was allowed for ae and use. An uildltional depreciation was deducted from dwell ing houses according to districts, the theory being that two ulinllar houses in different neighborhoods had different values. This principle was criticized, but at least It was done in the open. Later a board of review, hostile politi cally to the appraising board, restored a part of this district discount. The re viewing board felt called upon to ro- duce downtown business values by some $S. 000, 000, and In looking for a place to stow the excess value the poor man's house, as usual, bore the brunt of tho advance. From an educational standpoint, no part of the work was more interesting than the Informal appraisal of railroads made by the board. Honest valuations for railroads had, been one of Mayor Johnson's hobbies.'and his friends on th3 board could not forbear to follow lit erally tho instructions of the law and value all of the real property within tha city limits. The work was purely educational, for the valuation of rail roads has always been a district or state function In Ohio, and the value is dis tributed by counties according to mile age, a discrimination in favor of the rural counties as against the terminal cities. Under the Somers" plan every foot of track was measured, every cut or fill .recorded, every bridge appraised at its reproductive cost, and the value of right-of-way determined on the same unit basis as the abutting property. Tha result showed more than $2 3,000,000 worth of railroad realty, without count ing buildings. The former valuation was about $4,000,000. To complete the work of education, this railroad value was distributed by districts. Besulta of Appraisal. The reduction of the tax rate, from 35 mills to 13.6 mills was one of the direct results of the reappraisal. Th revenue of the city, nevertheless, was Increased. Many of the property own ers who objected loudest found them selves actually paying less than they did under the old regime. The general effect of the Introduction of aystem has been that the valuation was shifted from the outlying residence districts to the down town sections, which are al ways undervalued under a guesswork method. In Cleveland the proportion of increase In realty valuation over the city as a whole was 28S per cent, as com pared with the preceding decennial ap praisal. In the business district the in crease waa 333 per cent. The discrep ancy between these two figures la even! greater than it seems, since the former includes the latter, and since the gen eral increase Is partly accounted for by outlying growth and expansion of the city limits. The size of the built up area down town was not appreciably larger in 1910 than it was in 1900. Errors, of course, occurred in the ap plication of the new system. Consider ing that only two months was allowed in wnicn to train 600 employes for an almost revolutionary task the result can only be viewed as a triumph for system under the most trying conditions. The cost of the work was $126,470, or 87 cents per parcel of land. Philadelphia's cost of appraisal for the same year was reported at $3.40 per parcel. Above all, a city which had been stirred for years on tax questions is satisfied with the substantial Justice of its last appraisal. It enjoys tho moral consciousness that always follows the dislodgment of favoritism. Men neither fear discrimination nor seek its Bur posed advantages for themselves. The cry of "tax dodger" has disappeared from local politics. For its future ad vance, the city looks to the state for the repeal of a uniform rule, so-called, and the Institution of home rule In taxation. With this right granted it may do many things, perhaps encourage Industry In stead of fining it while it collects for the public those values which the public creates. Whatever It does will be done systematically and In the open. OIL PLANT MANAGER SHOT THROUGH HEART Walla 'Walla, Wash., Sept. 30. Stand ing on a ladder by the side of tho tankn at the Standard Oil company's station In this city yesterday morning, Louis H. Wade, manager of the plant, shot himself through the heart with a 38 caliber automatic pistol. Wade was taking tank readings from L. L. Sher rod, an employe, and it is thought that the gun was accidentally discharged. One of Wade's uncles traded him tho gun some months ago, because he feared it would go off accidentally. Coroner J. W. Cookerly pronounced death accidental. Thursday, Wade trans ferred his life Insurance from his estate to his daughter Helen. The life in surance had been used as security on a loan. Teeth Without Plates As solid and firm as your own teeth. Eat anything. All you need is xwo or more roots or teeth in SB. W. A. WISH President and Manager 28 Years in Portland v 1 WISE DENTAL -CO. VhAitgVslM T A TT.T Wrt FTrnng nlw Sntiance on Third stretr Top General view of Bottom Drying room Manufacturing Plant, Unique in Its Field, Soon to Open at Marshfield, (Special to The Journal.) Marshfleld, Or., Sept. 20. The new paper pulp mill which has been in course of construction for the past year adjoining the sawmill of the C. A. Smith Lumber & Manufacturing company In this city is new completed and It Is an nounced that the plant will begin opera tions about October 1. The pulp plant will use the waste wood from the sawmill to make paper pulp, but it will be operated as a sepa rate company, tho corporation name be ing' known as the Coos Cay PuJg & Paper company. C. A. Smith Is president of the com pany, Vernon Smith is vica president and Charles Trabert secretary. H. Ner drun is general manager for the com pany, and also secretary. Arno Mereen of tha Smith lumber concern Is a di rector. Mr. Nerdrum, the manager, came to this country from Finland, where ha was engaged in the pulp business. He designed and built the mill here. The plant cost about $600,000. For the pres ent pulp will be made, but later the manufacture of paper may be taken up. This would require additional buildings. Forty Tons Sally Capacity. The pulp plant will have a capacity of making 40 tons of pulp every 24 hours and it Is expected to sell the out put in Japan and China. The plant dif fers from most other pulp mills In sev eral respects. Salt water Is used in making the pulp and will be pumped from the bay, thus saving the expense of bringing fresh water a great dis- COMMITS SUICIDE AS DAUGHTER DID BEFORE Belllngham, Wash., Sept. 20. J. M. Warriner, a pioneer of South Belllng ham, and well known in Seattle and Ta coma, committed suicide at noon today by drowning In Cluickanut bay. Brood ing over the death of his daughter, Marjorle, a year ago. who committed suicide in the same body of water, is said to have unbalanced his mind. Mrs. warriner, aaugnter ana two sons are in Honolulu, and one son resides in racoma. U. S. JUDGE, ATTORNEY AT NOME, ALASKA, QUIT Washington, Sept. 20. The resigns tlons of United States Judge Murane ana unnea estates .District Attorney Rodey of Nome. Alaska, today are in me nnnas or government officials here. ine wiison administration asked for their resignations "for the good of the service." Both Murane and Rodey are nepuuueans. either jaw. Fully guaranteed. A GOLD CROWN A WHITE CROWN A BRIDGE TOOTH 9s .ftTHATiwrrimi Plates. With Flexible Rnotloa The very best and latest In modern dentistry. No more falling plates. OrVA A rrn wTXTi Portland o- i the C. A. Smith plant at Marshfleld. In new pulp mill. tance. A filter which has a capacity of 4,000.000 gallons of waten a day is maintained to use the salt water. This is the only mill in the country which will exclusively use waste lumber. Other mills use waste, but also cut good lum ber. The waste from the Smith sawmill, which Is now consumed In a waste "GARLAND" Stoves and Ranges I I ; 7jL "For Forty Years the StanHara' 1 I I tsSTjl "Garlands"., are tho most ex- K . eL..M...i.gyiM.jf tensively sold and popular stove V I i " A t. specialties in the world, because II - fiilf I ky positive test of years they . u Sj proven to be the best. V J I jil sy "Garlands" are guaranteed by 1 j J I --.lw'.....M..ttsitt dealer and manufacturer and will 1 I I S YaskX " ' ' LFMT operate perfectly, and with prop- I I C 119 tz?-& er care last a lifetime. f I VV aJSI s ) And, besides, "Garlands" pre- , II fr-Ti 8- I sent the latest departures in or- a 1 If' 13S namentation and design and ex- I a 11 " II ' elusive features of advantage not fi kt found elsewhere. B J See Our "Garland" Line of Stoves, Ranges ancl Heating Stoves V Jr J Before Making Your Purchase mm. burner, will give a sufficient supply so that the cost of raw material is practi cally nothing. The pulp mill takes all waste excepting the bark and sawdust which Is used as fuel in the electric plant at the Smith mill, which supplies power also to the pulp plant. -The near ness of the two buildings makes possi Second and Morrison Streets ble this arrangement of power and ma terial. ' Another feature In which the Marsh fleld mill differs from other pulp mlllK is In the use of the chemicals. The sulphate of soda process is used in mak ing the pulp, but while other mills ex haust all the chemicals employed this mill recovers 85 per cent of the chemi cals, thus making a great saving. To do this several big buildings were needed, but tho extra outlay is war ranted by the saving brought about. Plant Is Tlrepcoof. The pulp plant la fireproof through out. A storehouse and a structure In which the waste wood is first carried are the only frame buildings. Concrete is used in the interior for the large hop pers and in every other way possible for concrete to be employed. The roofs of the buildings are all concrete, built on the- plan of arch spans without rafters. The plant consists of several large buildings each individual in arrange ment and yet connected. The plant really carries on two separata processes, one the making, of paper pulp and the other- the handling of the chemicals necessary to recover the saving. The mill will employ 60 men while most other mills operating on other plans would require 76 men to produce the same output The work -of construction waa slow, as much of the machinery waa brought from Sweden and Germany, while ma terial In the building and equipment In cluded articles from practically every state in the union. ... . . A practical meane of helping to solve the problem of a living wage for work ing girls has been hit upon by the Vol unteers of America, It consists of a home, accommodating waga earning - girls, affording them room, board, laundry and sewing facili ties for $3 per week. This home, known as the Maud B. Booth home, is located at 12 East Seventh street, the property is paid for and the establishment ia so carefully ojid economically conducted that even at tl;e low price charged, the home is practically self supporting. Tl)e present home accommodate only 40 girls, and the demands upon it have . become so great that a good friend has offered $$000 toward the erection of a more commodious home on condition that a similar amount be raised. The first $1000 of the 16000 needed has been secured, the following being the list of subscribers up to this time: John S. Beall ,.A.$200 Henry L. Corbett 200 B. Lee Paget 100 U A. Lewis 100 M. ec I. N. Klelschner 100 Fred A. Kribs 100 J..R. Bowles . , ioo Philip Huehner 100 Subscriptions for this very worthy fund may be sent either to the Volun teers of America, 6 Grand avenue north; U. Lea Paget, S04 Falling building, or John 8. Beall. 809 Yamhill street cor ner East First street. Following are the names of the ad visory board, all of whom approve of the new undertaking and commend It to the generovjs impulses of the people of Portland: ' B. Lee Paget, John 8. Beall, Henry I Corbett I. N. Flelsch ner, L. A. Lewis, Ernest F. Tucker, K. K. Kubll and E. II. Mowre. JUDGE TAYLOR LEFT ESTATE OF $100,000 Astoria, Or., Sept 20. In the, will of the late Judge F. J. Taylor," which was filed for probate yesterday, the entire estate is left to the widow, Mrs. Mary B. Taylor and her two daughters. The estate, including life Insurance, is esti mated In the petition at not less than $100,OQO. The will la to be probated at once, for until thaf is done the re organization of the Peninsula Land & Trust Co., which has been under way for some time, cannot be proceeded with. Mrs. Taylor is named as executrix to serve without bonds. ill!