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What The Adoption of The Somers System of Tax Assessmem
Has Meant to The City of Augusta—A Big Step Forward
(By E B. Hook.)
Augusta real estate '‘is assessed un
der the Somers I’nlt System «»f
Realty Valuation, and I have been
asked to give an accoutit of the
hitnging of the Somers System to
Augusta, and what it means fuV this
(ity.
When 1 hcame charged with the du
ties of the office of assessor of real es
tate, after familiarizing myself with the
svstem in vngut* In tin* office. I set
about the task of learning wherein it
could be improved I corresponded with
other assessors, and secured helpful sug
gestions, blanks and publications from
the New York office. Then my atten
tion was attracted b\ seveYal articles in
The Herald referring to the Somers Sys
tem. I called on the editor for any in
formation he had about this system and
procured the address of the Manufac
turers' Appraisal Go.. of Cleveland. I
immediately opened up correspondence
with them, and received cordial and
helpful letters from President Walter
W. Pollock, who referred nie to several
cities in which tlu* Somers System had
been installed. Then correspondence
with Burke Vancil. assessor of Spring
field. 111., and .1 .1 Pastorlza, commis
sioner of taxation, of Houston, Tex., re
sulted in enthusiastic endorsement of
ti e Somers Sy stem by these assessors
who had tried it.
Manager Doty Visits Augusta
Then at tlu* opportune moment came a
■\ jsit from Manager K. W. Doty, repre
senting the Manufacturer s Appraisal
m. who had interviews with me. Secre
tary Farrell of the Chamber of Com
merce and Mayor Barrett, which result
ed in a call «>l the finance committee in
the mayor's office that afternoon. Mayor
Barrett was a man of action and of few
words. When Mr Doty finished bis
statement to the fiimu.ee committee, the
mayor paid to me.
"I understand vou to say, Mr Hook,
that you have been investigating this
system for some time through corre
spondence with other citSes and that you
believe it will be a good thing for your
department and the city *»f Augusta?" to
which I made affirmative reply. Then
followed questions about the probable
cost, and if tlu* work could be completed
b\ January Ist. and Mr Doty left with
the order to have bis experts here and
begin the work as soon as possible.
The coming of Mr. Walter E. Sweet
ing. and Mr. .1 A. Olds, the organiza
tion of the clerical force . of calculators
and draughtsmen, the public , meetings
held In the Chamber of Commerce, and
the vast amount of work dorm in platting
every lot and measuring every house in
the city limits arc now history, and the
admirable records in my office aVo eon
suited every day by real estate men and
property owners. The system is \»m
■mended by all who have* occasion t > con
sult real estate values.
Augusta Equitably Assessed.
I believe Augusta to be the most
equitably assessed city in tleorgia.
There are some places under assessed,
ivdued bv the pi'ces asked by their
owners, but tbev do not sell rapidly at
these high prices: and there are a few
localities over valued, perhaps, but these
mistakes are fewer than ever existed in
\ugusta before, and most of these will
Ik* corrected in our 1015 assessments.
There were no changes in unit values
The Progress of a City
BOTH WORKMAN AND MILLIONAIRE
USE GAS HERE
GAS LIGHT COMPANY,
OF AUGUSTA
made in 1014 from our 1012 assessment
unde 1 !’ the Homers System, it being the
opinion of the real estate hoard that they
should remain undisturbed for two years
especially in view of the fact that
there had been material increases in the
1912 assessment over previous years on
tin* very property that would need to he
raised again. Since ouV 1012 assess
ment there have been some ? übst mtutl
Increases In Broad street values, and
these will he revised on several blocks
for our 1915 assessment.
in making these changes there will be
an Interchange of opinion between real
estate men, property owners, renters and
all paVtles interested, such as is invited
only under the Homers System, and to
which meetings when called by the as
sessor it is well to lend cordial co-opera
tlon both from the standpoint of public
policy and individual interest.
Defining the Somers System.
The Somers System is not a magician.
The Somers System is not a trick. It is,
as its name implies a system.
It Is called the Somers System, be
cause invented and perfected by Mr. W.
A. Somers a real estate expert, after
years of study and investigation. After
the comparison of many lot values in va
rious cities Mr. Somers reached the
conclusion that tlie effect of depth on
the value of city lots is constant and
uniform, whatever the value of the front
foot, and on this law’ he worked out his
system.
Mr. Somers found the need of a fixed
unit in computing and discussing city
land values. Commodities in a dry
good stole are so much per yard; in a
grocery store, so much per pound; in a
lumber yard, so much per foot: in a
drug store, so much per ounce; and there
is tire need for some such fixed unit in
the comparison and computation of citv
land.
To say land on a certain block is worth
so much per lot. oY so much a front
foot, is very indefinite, for one lot may
be 20 feet wide another 50 or 75. while
one may he 75 feet deep, another 125.
another 200 feet—and certainly lots of
such varying sizes and depths are not
of equal value.
Accordingly Mr. Somers adopted the
“unit foot”—fronting one foot on the
street and running back 100 fr*et deep—
ns his unit of quantity, and all calcula
tions are based on so much per “unit
foot.” Hence we have “The Somers
T’nlt System” of realty valuation.
A Unit Foot Defined.
There are three factors which enter
into the value of every city lot—location,
s'ze and shape. But the**© are addi
tional factors that enter in some lots,
such as corner influence and frontage on
an alley Therefore the unit eliminates
these extra factors and is defined as
follows:
A unit-foot is a frontage of ground one
foot wide and 100 feet deep, located in
the central section of a block a wav from
any street corner nv other Influence that
might affect its value, other than that
which it obtains by reason of access to
the life and business of the city through
its own frontage.
Uniform Effect of Depth.
The Somers System is built upon the
theory that with the value of the unit
foot determined, it does not matter
whether it be $2. or SSO. or *I.OOO, lots of
various depths beaV ;« uniform relation
to the unit-value. Taking a unit-foot
<3p > . v
100 feet deep as par. or 100 per cent,
then a lot 50 feet deep is uniformly
worth 72.5 per cent of the value of the
unit; a lot 150 feet deep is worth 115
per cent., a lot 200 feet deep is worth
122 per cent, and so on. A table has
been prepared giving the percentage for
every depth IVoin 10 feet to 700 feet.
The Somers System does not fix the
value of the units. The real estate
men, the property owners, tenants, and
those familiar with the street, in a pub
lic interchange of opinion with the as
sessor agree on what is the unit value
on each block. Then the value of eaclt
lot Into which that block is divided is
worked out under the Somers System.
The unit value on a block is deter
mined by location, and its desirability
fov business or residence purposes. Then
with the unit value for thp block deter
mined, the value of each lot is worked
out accovdhig to Its frontage and depth,
under fixed and uniform rules, absolute
ly without reference to the personality
of the owner. It is tlie lot that is as
sessed. and not the owner, and p does
not matter whether it is the propevty
of the richest man or the poorest wid
ow. the most influential politician or the
humblest laborer, it is all worked out
under the same rub*, without a single
element of unfriendliness or favoritism.
All Favor Equilized Assessments.
Ilowevfv our views may differ on the
various theories of taxation, all agree
that assessments should he equalized. No
proposed change in methods of taxation
antagonize the equalizing of assessments.
■Whether a man favors a high tax rate
on low assessments, or a low rate on
Cleanliness and the
Amount of Light Used
THE AUGUSTA HERALD. AUGUSTA, GA,
E B. HOOK,
Tax Ai sessor City of Augusta.
high assessments he favors assessments
that are fairly equalized between differ
ent property owners. . .
I’hdev the Somers'System the value of
the street is appraised, and the best
judgment of real estate experts, property
owners, renters and all parties interest
ed is used by the assessor in fixing t lie
unit values on the stree* block by block.
It Is to Everybody's Interest.
Everybody is intf vested in an accu
rate and equitable assessment, and men
in groups, in a public interchange ol
opinions are more apt to arrive at just
valuations than the same men would be
in the exercise of their judgment singly,
A property owner is not disposed to at
tempt the hearing or the booming of
his property when lip sees that a unit of
value is placed on the block. Men in
groups are likely to give their candid
opinions. They see that every block
unit value is used without bias on every
lot in the block. They see that there
is a proportion between the various
block unit balues. They cannot influ
ence t heir pi ivale valuations without in
fluencing scores and perhaps hundreds
of other valuations at the same time.
Lasting Benefit on Augusta.
In closing mv venort to the mayor, on
completion of the fir*t assessment under
the Somers System. T said:
"Any system under which every lot In
tlie citv is figured bv the same rule, and
the value of every house calculated ac
cording lo actual dimensions and square
feet of floor space, must commend itself
to property owners as fair and equitable,
and as greatlv to be preferred to any
system of off-hand judgment that might
be exercised by the assessor, or anv
other Individual, however well informed.
We have installed in Augusta not only a
uniform system, but the best system that
has been devised, and I feel that in
bringing the Somers System to Augusta
your honor has conferred a lasting bene
fit upon thp pponle. and one that will
grow in public approval."
Land and Buildings r *~a ately.
One of tlie most valuable results of the
Somers System is the separation of land
and improvements in our assessments.
Heretofore assessments in Augusta have
always been ir. hulk like this:
House and lo - --Telfair street. $2,500.
House and lot —Greene street and
house on 4th street, SO,OOO.
Five houses and lots—Calhoun street.
$3,000.
How much of this was charged to
'and and how much to improvements, or
how these several houses '•nniparel in
value with each other there was no rec
ord to show. If a man came and re
no* ted that he had bought one of the
“Five houses and Infs on ('a boon street,
$8,000,” as listed above, it was simpiy
a guess as to whether he should have
one-fifth of the $3,000. or whether the
house lie bought was worth more or less
than one-fifth.
I'ndor the Somers Svstem every house
and evrvy lot in Augusta, is valued sepa
rateh s<* much for land, and so much
for the improvements. The records in
my office give information as to Hie
character of thp building flip number of
stories, the number of rooms, the ma
terial. tin* foundations, the roof, the
plumbing t'ghting and heating.
Work of the Assessor.
To keep the record of changing own.
e* shins in property. thp divisions and
subdivisions in lots, thr record and value
IS SHOWN BY ITS
of every new house built in the city is
no small work. And in a growing city
values do not remain stationary. The
trend of business; the erection of valua
ble improvements; the demand fov homes
in a certain section all mean changing
values in land.
The real estate agent is generally a
specialist in a certain class of property,
or a given territory. He deals in high
class stole property on Broad street and
high-class residence property on Greene
street and The Hill; or he deals In
cheaper property almost exclusively. You
go to an agent familiar with Broad street
and ask him about property on Florence
street, and la* will refer you to an agent
familiar with that territory. Ask the
F. P. KERN, Prest & Gen'l Mgr. W. A. LOVE, Vice Prest & Pur. Agt. A. J. MERRILL, Secy & Treat
Southern Iron &
Equipment Co.
Steels Rails, Locomotives and
Rolling Stock-Railroad
SUPPLIES=~A large line of Contractors
Equipment Always in Stock
Two of Locomotives in operation on the levee work
were furnished A. J. Twiggs & Sons
by this firm.
SHOPS OFFICE
Southern Belt Railway 217-218-219 Prudential Building
ATLANTA, GEORGIA
agent who buys and sells and rents cheap
"roperty something about Broad street
or Somerville values and he will tell you
frankly that he does not know, and re
fer vou to another agent.
This by way of pointing out the seri
ous ehaiacteV of the task that an as
sessor is called on to perform In assess
ing all kinds of property in till parts of
a city, and the difficulty there is in
assessing city real estate.
The Value of Buildings.
Sometimes a person who chances to
know the cost of a particular building
criticises the assessment on it without
stopping to consider that the appraiser
had thousands to value in a short time.
People who have had any experience in
“AUGUSTA in 19J
building houses know how lnucli
cal builders differ in their
the cost of a house even when th»9
furnished with detailed plans and 9
Ideations, their bids frequently dlifl
lVom ten to fifty per cent. The, 1 *
wonder at the failure of the asaeal
make an exact appraisement ■■ J
hurriedly on much less data. The 9
of the assessor's office is to b e eonfl
tive in the valuation of all i n 9
ments.
Assessing Vacant Land, f?
Tax payers frequently complain J
tax on vacant lots, conlendlng thatl
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