| Show JtSSESSOtdr OF CI1T JKOP 1 EITL WE observe that Mr E R Club the new city asse ssor and collector desires the adoption In Salt Lake of la plan pursued by Mr Fell who I holds a similar office in Ogden I Is presumed that I l the name that was spoken of by Mayor Scott on the night of hUinaugurattou when he stated that he favored tbeplan of assessing by blocks There can b no doubt a t the value of a clearJydeflned pvftem which will facilitate the important labors of tho assessor and that will bow whether his duties have been performed honestly and justly I would be of great worth to him Dud the public It would be 1 protection t both Unless dome plainly shaped method adopted Mr Cutes bead will rest on a thorny pillow Ahost of eagle eyes wjll b directed toward him many of them in the beads of I leading men of his own party t whom he wag not an acceptable can I didate fur the flMMionrcilttn We have made some Inquiries regarding re-garding the Fell system and at a cursory glance an Inclined t en dorse the view of the te te Mayor and assessor respecting It I prescribes assessment on blocks by frontage an J area The aot ar frontage embraces a defined depth from the street line The valuation of this portion of realty Is of Cure rated much higher thanthe land at its rear or which is located Interior whic locte1 in the Interor of the block inside the inner frontage line Hence corners will be mind nmnnrtfnnaf higher 1rrtnDlfy highertlianpnopezly having a direct front line The system also requires on cacti block a gradation gra-dation of assessment bated upon t I difference In ncen due advantages ouch adntc fuch a one side or comer being nearer the business cenfre It The land In the middle of the block within the inner frontage neli rated asa I as-a aId assessed accordingly When blocks are equitably arranged ar-ranged after this system a person having ground for complaint that his property bas been lee proportionately portionately higher than that of his neighbor can carry with him a proof when he appears before the board of equalization the plot con timing details ant defining relative values On the f other hand should a taxpayer call around with a sharp stick in his hand t interview tbe assessor on a question 0 that kind if be latter has done tbe right thing by the property holder he can joint triumphantly umphantly to tho draft of tbe assessment governed assess-ment plan by which be hat been GTerne TVnother argument in favor of the adoption of a well defined aopton defne and properly nnderctood plan of assessment assess-ment lies in the fact that the present city government propose Judging from expressions from that quart quar-t largely Increase the taxation I has heretofore been hertfore bn uncommonly J ght A sudden transition from easy burdens to an imposition Of heavy drains upon the pockets of the people is fU r t cause more or I lc3 jrntatlon This renders Jt all the more necessary for the W t b able to show t while the people a called upon t contribute much more abundantly t the public funds the process of I acquisition to the coffers of the uilon t Ier te municipal mun-icipal corporation i not by resorting resort-ing t unjust aMsfrlmlasUog b i I tween Individuals ciistS oflh community Citizens will much ntLy hlens 1 muc nsrtti willingly do an Increased port toward augmenting the means ot Improvements when makingjwbllc Impremcnt fairly treated than when they her he-r Q to believe that class and indl vjdual distinctions are made Any plan that will prove a check upon officers in whose hands 1 the imnortant dull of placing a valua tlon upon the property of th e people andjrill at the same tlmej jutfify him ivies fro I acting right cannot fall to b of great value to bait Lake especially under existing circumstances epUy exitng crum which I stances and In conditions whl < tbe future may don I I Jlr Fells method covers that ground effectually we sec no objection fo Its adoption What we ive been able t leafn bt 11 by asking a few questions we lean In fivor of its being acted upon but will IK able to epeak more definitely when an opportunity op-portunity is afore Co I more ample examination |