EVENING LEDdER-PHILADEIiPniX TUESDAY, OCTOBER 24, 1916
i
GAJFNEY URGES CONTROL OF TAXES
ax ui x wujnuu, PLEA TO MAYOR
'" frem rf ne
etlon metnoas, ui"iran uunt7, in nil
uinr. If not all. of the suggestlons'ahd
Wlinrnnm wini. A linn iiiw lur
Chm legislative Aid. you hve heard be-
t- Even mougn mm ue rne, inert
Zmh to be no good reason why we should
JT ctlTlr re-enllst In support of them.
m tht rhlladetfhla may make herself
.. i Bnd felt alraln tn Harrlsburg next
Sr. demanding Just, full And fair Wgts-
"Forging to the front And demanding
MMrtlon. perhaps because It nffeots
Mlestate, or due to the venerablenesa ef
its claim, I .the Agitation for a new eye
Col of real estate assessment. I think
libut proper, upon- the threehold of my
Sieeueeton of thin Important subject, to
ale that whatever I may hare to ear le
t offered a an affront to the present
Mrtonne! of the Board of Itevlslon of
5u, What I have to say I would say
nwMrdlete of who composed the board. I
Trtt because X think It ! rllht
"The objection la to the system. I reeog
it ae neither pemocratlo nor rrogrewlve
a system which removes and Beta up. ae
... .imojt aa conceivable from the public
I UL a department of government that next
k Z, life Itself deale with a cltlxen'a dearest
esston hie home. A system wnich.
after nw" " --- ..-..-... . .
Mletence, Is neither eubject nor answerable
directly to the people nor their elected
reeresentatlvrs In the executive and legis
lative branches of the municipal govern-
&. ... ..... .nt.. MM .l.a1lll
for the present eystem any one of the known
mw and modern forms for assessing real
ettate, nor entering Into a controversy with
the present lJonrd as to their relative mer
its. My sole purpose at this time Is to
state facts, from which you may draw your
own conclusions ns to the necessity for a
ebange. It Is contended by some that a
... will add no new revenue to the city.
s'because, they say. If you rnlse the assess
ment In one direction you muii igwrr it in
another and the eum totat wllj therefore
it about the samo as now.
"I am not ready to ly amen to that
nnfentlon. for I verily believe that a red-
: tastment of assessments upon a proper basis
Wlliauu inu., . ...., - ............ . .-...
But, after all, that Is a secondary consld
sratlon. What we are striving for prl
marlly Is equalisation of taxation, bo to
state the foregoing contention Is but to ad
vance tbe most cogent reason for a change.
If the burden of taxation falls equally Upon
every one, who can Justly complaint
"But no man should be compelled to
bear any part of his neighbor's municipal
sulfations. And this he Is obliged to do
when his property Is overassessed while
that of his neighbor Is underassessed. If!
all real estate Is properly, equitably and
justly assessed, the tax rate, whatever It
way be, descends equally upon all, the
big as well as the little fellow, both stand
equally upon tho same common ground, and
telther can complSln.
"Hut, unfortunately, that la not the rule
today, for It Is common knowledge that
many, many two and three-story houses, In
all parts of our city are assessed up to their
full value, and In many instances over,
while real estate In the central and outlytng
districts Is grossly underassessed. This Is
Wither fair nor legal, and I don't blame
tbe fellow who la hurt for "kicking."
RECENT ItECOIlDS
"Let me note a few Instances for your
Consideration, taken at random In different
sections of our city, of record sales mad. I
am Informed, within the last few months.
"710 North Broad street, assessed at
IlO.tOO, sold for J25.000.'
"722 North Broad street, assessed at
112,000, sold for 220,000.
"pudding, southwest corner Broad and
Melon streets, 80 by 27 feet, assessed at
150,000. sold about four months ago for
176,000, resold within a few weeks to prea-
nt owner for 290,000.
"Premises southeast corner Broad and
'Poplar streets, lot 24 by 60 feet, assessed
?et (12,000, sold recently for 218,800, as In
dicated by the amount of revenue stamps
en tho deed.
"Factory and sheds, 2221-22-25 North
American Street, assessed at 28000, recently
sold at a price not disclosed, but subject to
a mortgage of 111,500.
"Factory, Richmond andNTIoga streets,
sold for 240,000, assessed at 228.000.
"Premises 800 to 0 North Broad street,
seaessed at 292,000, sold recently for price
reported to be about 217O.00O; building was
conveyed subject to mortgages of about
1116.000.
"Factory northeast corner Twenty-third
,tnil Turner streets, sold, as Indicated by
uamps on aeea, ror iizB.ogg, assessed at
IM.500.
"Plot of ground southeast corner Ridge
avenue and Klngsley Btreot assessed at
19000, sold as Indicated by revenue stamps
on deed, at 118.000.
'The old Y. M. C. A. building, at south
east comer Fifteenth and Chestnut streets,
Is aeiessed at 21,000,000; owner, I am re
liably Informed, will not take less than
12,000,000.
"The Colonnade Hotel property, southwest
oorner Fifteenth and Chestnut streets. Is
assessed at 2900,000, and It Is common
knowledge among real estate brokers, I am
Informed, that the owner wants $1,500,000
for It.
"Lot northwest corner Broaft and Cherry
Streets. 117 by 110 ftet. inM avar.t tnnnth
,'',eo for SSOO.000; assessed at 28(5,000.
UNDERVALUED FOR TAXATION
'On urilmnrovM! irrniind hM tnr hlrh
.Prices, many are the undervaluations.
Hundreds of acres in (lermantown ownod
by one large estate, assessed At acreage of
from 22000 to 25000 an acre, residence sites
Old from (rrminil hrlne- frnm fltAAA tn
IUlll --. ... 7 '" T--,-v
j t.",vv nn acre una oyer.
in norineast oorner Broad and Rus
eemb streets assessed at 27000, has been
e 5Lnco thB Pas"ge of the loan bills for
115.000, , '
-jpround on Broad street, below the
WMener Home, assessed at 2 10,000, the
.jwner has declined nn offer of 2120,000
,'
J. FV th8 outheast corner of Fifth street
;d Boulevard, assessed at 258,000, a bona
e Offer Of 2100.000 ina hwn trinrt.
. T th ht corner of Boulevard
f. 7?. reei, tmrteerr acres, assessed at
"7.00O. the owner has declined an offer
luu.ogo,
', "Boulevard and C street. Assessed At
Hl.OOO. eelllng price Asked 2100,000.
Boulevard east of Tllalnir Hun inmii.
JMMed at 19000; owner declined an offer
- ?I,VVV,
I tAnx Ba. l m!'h-t multiply the above lllus-
-fB",,n, If time, apace and your patlene
ould permit. Nor Is this story of under-
Assessments a new one. In lor An emphatlo
PURE
FRESH PAINT
geyeve
M&L.
vTon,,of','Ta,T;i T" " of n.
mo, nirJ ' br ,ne ,hn Mayor for a
ceaVo7tn.,! W'"' "' to an In-
cltr in -i " v lh tnn Mayor of the
men'u LlSff,?' dd to the business
wArtilnth. HiPl2 Uken ,rom vrlou
Old In meaavS' 7?! "" "
,n "CM of their assessed value.
"tail fiBLUNO PRICES
Clledhwetr0.Ui.V,".M.'',U. ,n th "nples
prices a,.,if:,'!:,i0' l"" selling
aWsaSiv"! p.1? ,or tn ftopertles so
short or .h.a!!,',!"T"nU W'M ' ent
'mTtau ..M.,Jlnr.pr,et- ni 'TKtlve
our d.fT.JLhr arkable Illustration of
whn u hHV I ! PPn to the city
Kn MhM xl buy for "" own purposes.
ifn !l0Tfmbr mi' h' ordinance cer
of uiSuKX". robrcln the west side
2tr .!5,h.trMt from " t0 C"'ry
rltlll n.d ft.lmo8t R" o ,h0 uh side of
aTli'i21' WMt t0 Sventeenth street,
were puced upon the city plan. Trior to
this councllmanlo action, the total assess
t?f. ,th"? Properties was 2154,800.
i?Sit".,rKS!rJ,nc p,aM1 uPo the
limiia n,.".6"'1 " nvlslon of Taxes
frniti- ZM "nient to 2245.500. or
(hrS, h n4 "-lrd p.r cent to
Cheryl .?e!J?"?m,lnU of ,h PP"tles on
o ,l5.ri thw Bt,rt- nearer to Broad street.
191. boltly the same from 1911 to
0f"Ln.?.d.hardlr Uke ,he ,lmo ,0 clto cases
wero toT'l' ,n Philadelphia. If I
.iV 'n.d out twenty-four hour call
- .. iruiiy owners to assemble at my
holS ciV,?,y IUU wno hRV -0,l
r?J.?,d..0.r.J; ? ", I wage?
...-, Hrmy would respond.
ST8TEM PECULIARTO C1TV
.1.,., thJ Pnt tystem. unknown
elsewhere, neither the Mayor nor Counells
.m. nythlng to do with It except pro
vide the money for Its existence. They
fh. n.lii V.e !"! poW6r t0 Investigate
the Board of Rovlslon of Taxes. The 8u-
Bellg vs. Philadelphia. 322 Pa. 109 (1911),
df9C1At.hat.t1 wa" virtually the effec
and Its supplements.
,in.M?U, of A,Membl' ln tt" lh oond
aus.V a!l,cUI" .of thl Slnt th" ntlre
?m! i?.1 mV,hlnr3r " ""llel by Coun-
. .branch of our m.m clpal life
rmm dcon,lnue 'Ob lPt ao far removed
iJT Ji'. ,wr,onal ch of our cltliens.
.,MnKr0l,I MuIatln nd maintenance
should bo placed at onco In the hands of
!,?.Wh0are dfotly responsible to the
people, and upon whom they can call for
an account of their stewardship.
"The second and third class cities, by the
Sdv.nJh.8 hfBl"tU hav mad ""other
uJ??1" Hi "olu,lon of, assessment pb
I5lf.y li0 wlMa out the threo-fold
classification of real estnte; to wit. built
in .ilrb.ll "n.d J"1 or TlculturaU
And there seems to be no good reason why
we should not ask the Legislature of 1917
to do the same for us.
"Ono other suggestion commends Itself
to me as respects future legislative action
upon real estate, and that la the demand
for nn act that will take out of the exempt
olass and piece In the taxable area the
real estate of quasl-publlc corporations,
which, as I, have heretofore explained at
some length, are deolared by Judicial de
cision to be Untaxable.
"I think I have now exhausted the real
estate vein, and will proceed to explore and
develop new personal properly claims. Al
though hnrdlv rumnnn1 ..n T MAni.t
. . ....v, A vuiisiucr
pho present-day ground rent, as respects
uuiicjr iuiu imcrcn, pracuoauy a mortgage.
Under the act of 1912,-heretofore referred
to, a four-mill tax Is levied upon a mort
gage, while no tax is levied upon the ground
rent.
"Quick to notice this anomaly, real estate
operative builders and others have created
ground rents Instead of mortgages, with a
corresponding loss of Income to the city,
Taxatlon, when levied upon the real estate
and upon the mortgage or ground rent
secured thereon. Is obnoxious as double
taxation, but either one of two courses Is
just either both tho mortgage and ground
rem ougm to do taxed, or the tax re
pealed on the mortgage.
"I think former City Solicitor Ryan was
right when. In 1916, he Advocated an act
for the taxing of money at Interest held
by-certain ef the compart, exempt by the
personal property sfct of. 1912, and An Act
relieving' the city of tha necessity of paylnK
A tax to the State upon eonds Issued by
It. The paeeage of similar acts tn 1911
would net the city. In all prebablllty, nearly
12,000,000 of additional revenue,
There are two forma of taxation, both
local tn their character, now collected by
the Bute, which should, by appropriate
aota of Assembly, he transferred to the
respective counties, to wit, the present mer.
cantlle tloense tax and the collateral In
heritance tax. The net Income from both
of th eourcea, while variable. Is certain
of collection and would make a substantial
addition to the city's present Inoome.
"Under and by virtue of the act of 1814
the horse has been ahd Is a subject of taxs
lion. I see no reason why his legitimate
successor, the automobile, should not like
wise become a subject for local taxation,
and to make It eo would help to swell the
grand total of additional revenue.
Trobabty under the old "welfare and
comfort" Acts of 1789. 1790 and 1888. and
If not by them, by a new And comprehen
sive act. the city by ordinance could pro
vide revenue by licensing or taxing a
variety or subjects, such as ehows And ex
hibits of various kinds, tunnels and vaults,
signs, private brldgeways and many other
special privileges exUnCtd by the city and
from which It receives no return In rev
enue. PERSONAL TAXES
"In connection with personal property
taxes. If they are to prevail, then their
assessment and oollectlon should bo earn
estly and diligently pursued In a business
like way, and no one who la liable for these
taxes should escape their payment. Unless
this species of taxation la rigorously en
forced. It becomes a farce. There I today
current an opinion that the collection of
these personal taxes cannot be enforced;
that while tho return of personal property
may be voluntarily or Involuntarily .made.
If the person taxed does not pay, there Is
no emclent machinery given to any one to
sue or force payment If such be the case.
then proper and emclent machinery cannot
Ve Supplied too qutokty.
"I realise that I have not completely
covered the almost Interminable mass of
taxable subjects, but I think I have struck
the high upots. and I am anxious that you
should have this product. Imperfect as It
Is, as a help In the discussion that will
ensue preparatory to fixing the tax rate of
1917. Being a rea' estate owner myself,
I want to see a low tax rate, but I have
taken my stand against a continuation of
the Iniquitous practice of long-term loans
to pay for current needs. 1 neither want
my children to pay for the bread I am now
eating, nor do I want to prescribe for the
other fellow medicine which I nm not ready
and willing to take myself."
ALEXANDER BROWN DIES
IN AIRCRAFT CRASH
A Garden Full
I of Tulips
lor $1.00
vwmMs
A grand collec
tion of 100 fine
mixed Single Tulips
which, if planted now, will bloom
profusely next spring.
Plant them around your home,
in the garden, or the back yard.
Also Hyacinths, Naeissus,
Crocus and all other bulbs for
fall planting, now ready.
Bulb Catalogue Free.
Michell's SJJfefi
Continued from race'One
Brothers & Co., Fourth and Chestnut
streets, which was founded by his great-great-grandfather,
Alexander Brown. At
Vale he rowed on the crew and played
football.
When the Spanish-American war began
Mr. Brown became a member of the crew
of the famous gunboat Gloucester, under Ihs
commnnd of Commodore Richard Wain
wrtght. which took part In the rescue of
Commodore Richmond Pearson Hobson and
his men from the Imperiled Merrlmnc. At
Hlll
PAST achievement
is n safe indica
tion of future performance.
Probably that nc-
counts for our steadily
increasing patronage.
Onco a man comes to
this establishment, it is
seldom, indeed, thnt ho
will go elsewhero for his
clothes.
It is era t If vine tn
know that so mnny men
aro convinced that a
reputation for superior
craftsmanship, proven
through sixty - eight
years' experience, is a
safe guide to the secur
ing of the best in men's
clothes.
HUGHES
..AND
MULLER
1527 Walnut St.
IIIHlllllHIHIIIIllllllllllllIf
You need
painting done, Why pt
it off? It'g so easy ,tq
phone us to furnish you
an "estimate. Da thie to
day."' our iimati n obligation
Kuehnle
PAINTER
ZNew
S AN0V
OVER
Tomorrow
Formal Fall and
Winter Opening
J U-rtX-
ajaase
w-
To nasajr tkis announeemeat is superfluous,
tor they distc here eaaiiileatly. But, as w -are
all creatures of cubit, so then w, too,
muit put on our "Sunday Clothes" ancli with
FWftty .of flowers, souvenirs, good music and
;remjt senrief . welcome you.
12th 6? Arch.Sts.
(atetraN m lHh aX.)
CleuM. MAr.M-
the end of the war Mr. Brown devoted his
life to sports.
tst May Mr. Brown announced Ma with
drawal from the polo game to take up
aviation. He sold his ponies tn New York
nnd entered Into the new sport with a
sesti Joining Robert alendlnnlng And other
members or the Aero Club of TenneyWenlA
In promoting Aviation.
Mr. Brown was a member of the Phila
delphia Club, the Racquet, Radnor Hunt.
Rabbit, Philadelphia Countrr And other
clubs.
The only serious accident thnt ha oc
curred st. the Philadelphia School of Avia
tion at Healngton before today was on
July 18, when Waller It. Shatter, of liar
rlsburg, a student, plunged IfTto the rlVer
And wne neArty drowned. Ills machlno was
wrecked.
Shaffer, when the accident occurred, was
giving his tost flight previous to gaining
his license. He had made his altitude
flight and was making the figure eight,
when his foot slipped And the machine made
a 4tharp dive downward, turned turtle and
then sank In the river. The student aviator
waft hauled from the tangled wires by
several men In boats. Shaffer's accident
was the nrst At the school, which opened
last spring.
.TABERNACLE CAMPAIGN
com TO MTO
Joseph MacLaughlin, Director of
Supplies, Will Speak Tonight
at G9th nnd Spruce Streets
The campaign of Tabernacle Lutheran
Church, ntty.nlnth and Bpruce streets, to
raise 870,000 by Deoembtr 1 "to olear the
8ebt And bulht a church." Is creating con
siderable Interest In West Philadelphia.
The campaign waa opened on October 8,
by the Rev. IL IL Weber, of the Board of
Church Rxtenslon.- why gave 11000 outright
And promised to make up the last 1500 of
the 170,000 fund. ,
A large clock has been placed on the
lawn of the church and It Is expected that
the hands will move steadily around to the
$70,000 mark.
Joseph MacLoughtln, Director of Supplies,
will address the men's contingent tonight,
while the Rev. Phillips Osgood, rrctor of the
CWUreti e-f the Me4tsr. will etwak to the
women m Friday evening.
The entire membership of the efcurek "
been organised Into team. The Red, whKe
and Blue Teame representing the mm, white
the women have been divided Into ten
division.
The Rev. William J, Miller le pastor ef
th church, while Or. It. K. Freeman M
chairman or the general campaign com
mittee, C. 8. Ooll la captain of the Red
Team. J. W. Best heads the White Team
and the leader of the Illue Team te Herman
Mutler, Assistant City Solicitor.
The captains of the womens teams are
Mrs. John Reener, Mrs. If. C. Betiner, Mrs.
Henry Hoehler, Mrs. A. M. Knox, Mrs. F.
C. Shott, Mrs. C K. Shubert. Mrs, Gertrude
Steele, Mrs. Q. E. Wengert, Miss Catherine
Reutllnger and Miss Anna Sonnefeld. Mrs.
II. K. Fteeman Is chairman of the woman
contingent, while Mrs. A. M. Forster M
secretary and Mr. Dorothy Jagtelky la
treasurer.
More Exports to Holland Barred
WASHINGTON. Oct II. Consul den
era! Skinner reported from London that the
British Government has forbidden exporta
tion to Holland of meat, bacon, fish And
sheepskins until further notice.
ip
BAD BOYS BREAK JAIL
AND ROB SHORE STOW?
1 1 "1
Police Hunt Pn!hMllphU Ltvds
Who Sawed Way From At
lantic City Cell
ATLANTIC CITT, K. X, . MAtJ
Drhwer, S)ni Merrlek and Jee Yeemfcle
yousgeters of fifteen, sawed thrtmgH U
bars of their cell In the ety H te4ay nasi
sd down a tain pipe tweety-Hre fet' t
the ground. The lade escape snl. loots'
a store tn th bek section the etty.
The culprits are still at large, the
detectives are doing; their utnwet to sane
them feaek In n, mors olee4y guarded cMi
Several small robberies are blamed en the
boys, who have been mektsg trettMe
this seetlen sine beettng ttMtr' way bin. "'
on a freight tram rrem rHadehta a
ago.
rVJ
m
I
m
0
The Return of
the Prodigal
1
T IS amusing to us and probably to
most trained piano men to read a
dealer's explanation of the rise and
fall of pianos and piano men.
$ He tells us in well-chosen and
flowery language of his haps and mis
haps in the piano business, explaining
that now, after fifteen or sixteen years
of experience, Mb establishment is sell
ing a line of choice instruments. He
admits his store experimented with
various makes of pianos and relegated
to oblivion dozens of makes which they
found, after long experience, were not
worthy to be housed under the same
roof with the pets they have now chosen
and qualified as "par excellence."
1
jf He admits, however, that for several years a sheep strayed from their fold and became
a part and parcel of another shepherd's flock, but their house has accomplished wonder
to induce that sheep to come back and stand as an emblem of righteousness in its proper
place. And there, where the baby was carefully nursed and raised when it was young, it
is again crying out to the public from its original incubator to come along and take one.
J The strangest part of the story is, however, that the store in question admits it took
them sixteen years to pick out what they call a good line of pianos. What about the people
who purchased those admittedly poor instruments they sold in all these years? What
guarantee have the people now that they are not mistaken, as they were sixteen years
ago?
flf Does it not, dear reader, after all, simmer down to common everyday facts that need
no polish to cover up the defects, that the judge of bricks is the brickmaker; the judre of
cloth, the intelligent weaver, and the farmer the judge of grains? A jewelry salesman""
may know little about jewelry, but the watchmaker understands a watch, and the piano
manufacturer understands pianos. If you go to the manufacturer direct, as we are, you
surely stand a better chance of getting a superior article and more satisfaction for less
money than yo can get f rom a dealer in any line, as we are the only piano manufacturers
in Philadelphia. We claim, and common sense will tell you, that we can save you from 25
to 30 on the purchase of a piano, together with knowing that it is made here in Phila
delphia and by dealing directly with the maker, eliminates all middlemen's profits.
(J We manufacture uprights, grands and players of the best quality and latest styltffor
the least money and on easy weekly or monthly payments.
IT PA YS TO THINK
H
HsBSaaSjar (4sV
i
.aaajwhaatjw
ijmrmm mm .i, -m !j-j mWkm w '
' af 1 iwMTM JjTF f F F mJ&7 '
Tm' "iasjfc ' .r M -womt:
qotyrifht, lilt
WMt PhiUdilfihia Branok
v-
PIANO
11th and Chestnut St.
Factory: SOA and ParMfe Avt.
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