&^ 
 
GIFT 
 
 ORGANIZATION 
 AND ADMINISTRATIVE METHODS^ 
 
 OF THE 
 
 BOARD OF REVISION OF TAXES 
 
 OF 
 
 PHILADELPHIA COUNTY 
 
 UNlVURSi i • 
 
 OF ^ ^ ., 
 
 A DESCRIPTIVE STATEMENT 
 
 This Document is issued hy the Members of the Board of 
 Revision of Taxes at their own expense 
 
 Compiled by the 
 
 BUREAU OF MUNICIPAL RESEARCH 
 
 714 REAL ESTATE TRUST BUILDING 
 
 SEPTEMBER 23. 1913 
 

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BUREAU OF MUNICIPAL RESEARCH 
 
 731 REAL ESTATE BUILDING 
 BROAD AND CHESTNUT STS. 
 
 TRUSTEES 
 
 George Woodward^, M. D., Chairman 
 
 Percy H. Clark, Trcastirer 
 DiMNER Beeber William W. Justice 
 
 William C. Bullitt John H. Musser, M. D. 
 
 George Burnham, Jr. George W. Norris 
 
 Frederick A. Cleveland Leo S. Rowe 
 Cyrus H. K. Curtis Frank G. Thomson 
 
 Powell Evans Albert E, Turner Director, 
 Samuel S. Fels Asa S. Wing Jesse D. Bubks 
 Clarence L. Harper Walter Wood 
 Emory R. Johnson James T. Young 
 
 For the Board of Trade Advisory Director, 
 
 Malcolm Lloyd, Jr. Edward R. Wood Frederick A. Cleveland 
 
 For the Chamher of Commerce 
 James C. Jones Charles Z. Tryon 
 
 For the Merchants and Manufacturers Association 
 Daniel V. Brown Charles W. Neeld 
 
 Philadelphia^ September 23, WIS. 
 
 Messrs. Simon Gratz, J. Wesley Durham and David E". Fell, Jr., 
 Board of Revision of Taxes, Philadelphia. 
 
 Gentlemen: — ^We are transmitting herewith a descriptive re- 
 port on the organization and administrative procedure^ of the Board 
 of Revision of Taxes, which we have prepared in co-operation with 
 Mr. Fell, Mr. List and numerous other members of your Department. 
 
 We should be glad if you would examine and verify the report, 
 make such modifications as may be required and return to us one 
 copy of the verified report, retaining the other copy for your files 
 if you desire. 
 
 You will note that the report does not assume to criticise in 
 any way the organization or methods described, or to ofier any con- 
 structive suggestions for your consideration. We venture to add, 
 however, that our study has made it clear that individual assessors 
 and other members of your organization have developed valuable 
 principles of procedure and methods of work which might very 
 
 54211.3 
 
• • • • 
 
 • • • • 
 
 • • • •- 
 
 • •• • .••; , •• • 
 
 readily be made available to all other members of the staff engaged 
 in similar service. 
 
 If you desire, we shall be glad to continue the study and submit 
 for your consideration suggestions of a constructive character v^hich 
 might be of value to you in planning for the further development 
 of this branch of the public service. 
 
 Permit us to acknowledge the cordial co-operation extended 
 by all the officers and employees of your Department with whom we 
 have come into contact. As an agency representing citizens and 
 taxpayers, we have acquired a new appreciation of the difficulties 
 with which you are constantly confronted, as well as the immensely 
 valuable service which you are rendering the community. 
 
 Very truly yours, 
 BUKEAU OF MUNICIPAL RESEARCH, 
 
 Jesse D. Burks, 
 
 Director. 
 
CONTENTS 
 
 Page 
 
 Organization — Salaries, Powers and Duties of Officials 6 
 
 a. Board of Kevision 6 
 
 (1) Administrative supervision of department 6 
 
 (2) Care and custody of assessment records 6 
 
 (3) Award contracts for supplies 6 
 
 (4) Supervision and control assessments 6 
 
 ( 5 ) Recommend divisions of election districts 6 
 
 (6) Submit reports and records to various officials 6 
 
 b. Clerical force 6 
 
 (1) Chief clerk 6 
 
 (2) Assistant chief clerk 6 
 
 (3) Eegistration clerk 6 
 
 (4) Allowance clerk 6 
 
 (5) Locality clerk 7 
 
 (6) Certificate clerk 7 
 
 (7) Special clerk 7 
 
 (8) Miscellaneous clerk . 7 
 
 ( 9) Miscellaneous clerks (2) 7 
 
 (10) Miscellaneous clerks (18) 7 
 
 (11) Extra clerks 7 
 
 ( 12) Stenographer 7 
 
 ( 13 ) Doorkeeper 7 
 
 (14) Janitors (2) 7 
 
 c. Assessors (70) 7 
 
 ( 1 ) Make assessments of real estate 7 
 
 ( 2 ) Assess personal property 7 
 
 (3) Issue notices of changes in assessments and of hearings on 
 
 appeals 7 
 
 (4) Prepare assessment records 7 
 
 (5) Prepare and submit reports to Board 7 
 
 (6) Make changes in street numbers and reports to chief clerk. . 8 
 Administrative Methods and Procedure 8 
 
 a. Board of Revision of Taxes 8 
 
 ( 1 ) Organization, etc. 8 
 
 (2) Time of holding meetings 8 
 
Pa (IK 
 
 (3) Administrative supervision of departments 8 
 
 (4) Care and custody of assessment records 9 
 
 ( 5 ) Award contracts for supplies 9 
 
 (6) Supervision and control of assessments 9 
 
 (7) Eecommend division or rearrangement of election districts 18 
 
 (8) Submit reports and records to various officials 18 
 
 Clerical force 19 
 
 (1) Chief clerk 19 
 
 (2) Assistant chief clerk 21 
 
 (3) Ee-gistration clerk 23 
 
 (4) Allowance clerk 24 
 
 (5) Locality clerk 25 
 
 (6) Certificate clerk 30 
 
 (7) Special clerk 32 
 
 (8) Miscellaneous clerk 32 
 
 (9) Miscellaneous clerks (2) 32 
 
 (10) Miscellaneous clerks (18) 34 
 
 (11) Extra clerks 36 
 
 ( 12) Stenographer 36 
 
 (13) Doorkeeper 36 
 
 (14) Janitors (2) 36 
 
 Assessors (70) 37 
 
 (1) Assessment of real estate 37 
 
 (2) Assessment of personal property 47 
 
 (3) Notixje of changes in assessments and of hearings on appeals 57 
 
 (4) Preparation of assessors' books 59 
 
 (5) Preparation and submission of reports 60 
 
 (6) Designation of change in street numbers and report to chief 
 
 clerk 62 
 
ORGANIZATION AND ADMINISTRATIVE METHODS 
 
 OF THE BOARD OF REVISION OF TAXES 
 
 OF PHILADELPHIA COUNTY 
 
 A DESCRIPTIVE STATEMENT 
 
 According to an Act of Legislature (14 Mar., 1865, Sect. 1, 
 P. L. 320; as amended 2 Feb., 1867, Sect. 1, P. L. 13Y), "the Court 
 of Common Pleas of Philadelphia County shall, once in every three 
 years, before the time of the revision of the taxes for the succeeding 
 year, and as often as vacancies shall occur, appoint [three] persons 
 deemed the most competent, who shall compose the Board of Re- 
 vision of Taxes of the countj." 
 
 In accordance with the same Act, the Board of Revision of Taxes 
 of the County of Philadelphia shall exercise all the powers heretofore 
 vested in the County Board of Revision; and, according to the Act 
 of June 1, 1885, "all boards of revision of taxes created by any 
 Acts of Assembly of this Commonwealth shall be appointed and per- 
 form their functions as heretofore." An Act of March 5, 1903, 
 fixes the salary of members of the Board of Revision in counties con- 
 taining a population of 1,250,000 or over at $6,000 per annum. 
 The powers, duties and limitations of the Board of Revision of 
 Taxes, its members and its subordinate ofiicers, are in general pre- 
 scribed by Acts of Assembly (see administrative code of the Board 
 of Revision of Taxes prepared by the Bureau of Municipal Research. 
 June 1, 1909.) 
 
 For purposes of convenience, the organization and administra- 
 tive methods and procedure of the Board are summarized in the 
 present descriptive statement under the following headings : 
 
 1. Organization — ^salaries, powers and duties of officials. 2. 
 Administrative methods and procedure. 
 
 The second part of the report is sub-classified as follows : 
 (a) Board of Revision, (b) Clerical force, including (1) 
 chief clerk; (2) assistant chief clerk; (3) registration clerk; (4) 
 allowance clerk; (5) locality clerk; (6) certificate clerk; (7) special 
 clerk; (8) miscellaneous clerk (1) assigned as assistant to special 
 clerk; (9) miscellaneous clerks (2) assigned to work on sales and 
 
mortgage records; (10) miscellaneous clerks (18); (11) extra clerks; 
 (12) stenographers; (13) doorkeeper; (14) janitor. c. Assessors 
 of real estate. 
 
 1. Organization, Salaeies, Powees and Duties. 
 
 Office: a. Board of Kevision (3 members). Salary: $6,000 
 each. Powers and duties: (1) Administrative supervision of depart- 
 ment: (a) Appoint clerical assistants; (b) supervision and control 
 of clerical force. (2) Care and custody of assessment records. 
 (3) Award contracts for supplies. (4) Supervision and control of 
 assessments: (a) Appoint and remove assessors; (b) issue adminis- 
 trative orders governing assessments ; (c) create and alter assessment 
 districts; (d) classify realty; (e) decide disagreements between as- 
 sessors with regard to valuations; (f) receive and act upon reports 
 from assessors ; (g) apportion assessments ; (h) revise and equalize 
 assessed values; (i) receive and act upon applications for exemption. 
 (5) Recommend divisions of election districts. (6) Submit re- 
 ports and records to various officials: (a) Furnish Receiver of Taxes 
 with duplicate assessment roll ; (b) furnish city Controller with dupli- 
 cates of assessments; (c) submit annual report to Secretary of In- 
 ternal Affairs; (d) submit annual report to Auditor General; (e) 
 prepare miscellaneous reports. 
 
 Office: b. Clerical force. (1) Chief clerk. Salary: $2,500. 
 Powers and Duties: (a) Supervise clerical force and direct office 
 routine; (b) advertise for bids. for supplies; (c) prepare estimates 
 for appropriations; (d) publish notices of hearings on appeals; 
 (e) keep record of expenditures and audit accounts; (f) draw war- 
 rants and prepare pay roll; (g) attend meetings of Board when 
 requested. 
 
 Office: (2) Assistant chief clerk. Salary: $2,000. Powers 
 and Duties: (a) Direct clerical work of miscellaneous and extra 
 clerks, and of registration clerk; (b) compute tax statistics; (c) 
 prepare reports to state officials: (1) Reports to Secretary of In- 
 ternal Affairs, (2) report to Board of Revenue Commissioners; 
 (d) care for records of exempt property. 
 
 Office: (3) Registration clerk. Salary: $2,000. Powers and 
 Duties: (a) Check assessments, note and rectify errors in records. 
 
 Office: (4) Allowance clerk. Salary: $1,800. Powers and 
 Duties: (a) Keep records of applications for hearings on appeals, 
 together with orders of the Board in relation thereto; (b) prepare 
 monthly reports to Controller of allowances and reductions. 
 
Office: (5) Locality clerk. Salary: $1,700. Powers and 
 Duties: (a) Make divisions of assesvsments and notify Receiver of 
 Taxes ; (b) prepare monthly reports of divisions for City Controller ; 
 (c) prepare monthly reports of additional assessments; (d) transmit 
 to the various county commissioners of other counties records of 
 mortgages, judgments, etc., held by non-residents of Philadelphia 
 county residing within the state; (e) prepare certificates of assess- 
 ments ; (f ) gather statistics regarding the rearrangement of election 
 districts and prepare plans therefrom for proposed new election 
 divisions; (g) prepare statements, upon request of highway bureau 
 or survey bureau, showing classification of all properties abutting 
 on streets upon which municipal improvements are contemplated. 
 
 Office: (6) Certificate clerk. Salary: $1,500. Powers and 
 Duties: (a) Prepare certificates of allowances, reductions, additions 
 and changes in ownership or names. 
 
 Office: (7) Special clerk. Salary: $1,400. Powers and Duties: 
 (a) Care and custody of public room and of assessors' books therein. 
 
 Office: (8) Miscellaneous clerk. Salary: $1,200. Powers and 
 Duties: (a) Assist special clerk in charge of public records. 
 
 Office: (9) Miscellaneous clerks (2). Salary: $1,200 each. 
 Powers and Duties: (a) Keep records of real estate sales; (b) Keep 
 records of mortgage transactions; (c) Keep records of building 
 permits. 
 
 Office: (10) Miscellaneous clerks (18). Salary: $1,200 each. 
 Powers and Duties: (a) Prepare duplicates and triplicates of asses- 
 sors' books; (b) assist and supervise work of extra clerks. 
 
 Office: (11) Extra clerks. Salary: $75 per month. Powers 
 and Duties: (a) Assist miscellaneous clerks during rush season in 
 preparation of the duplicates and triplicates. 
 
 Office: (12) Stenographer. Salary: $900. Powers and Duties: 
 (a) Render stenographic service and perform miscellaneous clerical 
 duties. 
 
 Office: (13) Doorkeeper. Salary: $840. Powers and Duties: 
 (a) Attend to wants of visitors, etc. 
 
 Office: (14) Janitors (2). Salary: $720 each. Powers and 
 Duties: (a) Cleaning service. 
 
 Office: c. Assessors (70). Salary: $3,000 each. Powers and 
 Duiies: (1) Make assessments of real estate; (2) assess personal 
 property; (3) issue notices of changes in assessments and of hear- 
 ings on appeals; (4) prepare assessment records; (5) prepare and 
 
8 
 
 submit reports to Board: (a) Monthly statement on building im- 
 provements, (b) monthly report on sales, (c) statement of appeals 
 from assessments, (d) changes in use of exempt property. (6) Make 
 dhanges in street numbers and report to chief clerk. 
 
 2. Administrative Methods and Pboceduee. 
 a. EoARD OF Revision of Taxes. 
 
 (1) Organization, etc. The Board of Revision of Taxes con- 
 sists of three members appointed by the judges of the Common Pleas 
 courts for terms of three years. All three members are chosen at 
 the same time. Vacancies in the Board, due to death or resignation, 
 are filled by the same authority. Immediately after appointment 
 the Board proceeds to organize by electing one of its members presi- 
 dent and one secretary. The officers so elected serve for the full 
 three years. 
 
 (2) Time of holding meetings. The law states that meetings 
 shall be held by the Board on the first Saturday of each month and, 
 in laddition, as often as is necessary for the proper dispatch of busi- 
 ness. In practice informal meetings are held almost daily during 
 certain seasons of the year. At least two of the three members must 
 be present to transact official business. 'No minutes are kept of these 
 informal meetings, but records of most transactions are preserved in 
 some other form. Consideration is given to the monthly reports of 
 the real estate assessors, applications for allowances and reductions, 
 additions, etc. These invariably come before the Board in the form 
 of a written or printed statement, and action taken by the Board is 
 endorsed thereon. 
 
 Formal meetings are held at irregular intervals during the year, 
 whenever occasion for holding them exists, or whenever required by 
 law. At these meetings the president presides and the secretary 
 records all business transacted. As a rule the chief clerk also attends. 
 The formal meetings are reserved for the most important work with 
 which the Board has to deal. Appointments and removals of 
 assessors land clerks are made, assessment districts are created and 
 boundaries altered, assessors are re-assigned to districts, etc. The 
 concurrence of two of its members is necessary to make the action of 
 the Board binding. 
 
 (3) Administrative supervision of departments, (a) Appoint 
 clerical assistants : The Board appoints and removes at its discretion 
 all members of the clerical force in the department, subject to no 
 (!ivil service regulations. Salaries, however, are determined by ordi- 
 nances of councils. 
 
9 
 
 (b) 'General supervision and control of clerical staff: The 
 Board exercises the ordinary powers of supervision over the clerical 
 staff; organizing the staff, assigning particular duties to individual 
 members, directing them in the performance of their duties, etc. l^o 
 formal written reports to the Board are required from any members 
 of the staff, but oral consultations may be and frequently are held. 
 Most of the work of direction is carried on through the chief clerk. 
 
 (4) Care and custody of assessment records. The Board of Re- 
 vision is made responsible by law for the proper care and safekeeping 
 of the books of assessment. Other records of various sorts are like- 
 wise kept on file in the oflBce. 
 
 (5) Award contracts for supplies. The process of receiving and 
 filing bids for contracts is described in connection with the chief clerk. 
 In making awards the Board exercises its discretion and judgment; 
 reserving the right to reject any or all bids if such action is 
 deemed necessary or desirable in ^e interest of the service. A ma- 
 jority of the Board is sufficient to act. 
 
 (6) Supervision and control of assessments, (a) Appoint and 
 remove assessors : The law vests in the Board of Revision the power 
 to appoint assessors of real estate and fill all vacancies which may 
 occur by death or resignation. Assessors may also be removed by 
 the Board for incompetency, or for neglect or refusal to^ perform 
 faithfully the duties required by law. Appointments or removals are 
 made at the discretion of the members; the only legal restriction 
 being that which requires one assessor in each district to be a member 
 of the majority political party, and the other of any minority politi- 
 cal party. Assessors are appointed for terms of five years ; but it is 
 the established policy of the Board to reappoint when competence is 
 shown. Action by a majority vote of the Board is sufficient to 
 appoint or remove. Applications are considered by the Board on the 
 basis of qualifications as shown by records submitted. Personal in- 
 terviews are also granted. When the Board has made an appoint- 
 ment, the chief clerk is directed to notify the appointee of the action 
 taken, 
 
 (b) Issue administrative orders governing assessments : An act 
 of February 2, 1867, confers upon the Board of Revision all powers 
 with respect to assessments that had previously been exercised by 
 county and city commissioners. Included among such powers was 
 that of prescribing and regulating the forms upon which assessors' 
 returns shall be made to the Board. The Board thus determines the 
 exact forms to be used in preparing the assessors' books, and the 
 forms to be used for the regular monthly reports from assessors with 
 
10 
 
 reference to sales, building permits, etc. Verbal orders are sometimes 
 issued to the assessors, but printed directions are also prepared. 
 Following is a copy of the printed regulations now in force: 
 
 Office of the Board of Revision of Taxes. 
 
 Philadelphia, November 1, 1909. 
 
 DIBECTIONS TO ASSESSORS. 
 
 1. The Assessors will write the descriptions of property 
 in the Book in accordance with the sample sheet herewith fur- 
 nished. One, or at most two lines, is sufficient space between 
 descriptions, and they should be written continuously to the end 
 of the Book, and blank leaves or spaces in no case must be left. 
 
 2. In writing the descriptions of properties in the Assessors' 
 Book, the Assessors must be particular in describing the Exact 
 Sizes of Lots, and they must describe the buildings erected 
 thereon, with the number of stories in height; and if there be 
 any back-buildings, they should also be described. 
 
 3. Houses and lots on the "comers" of streets must be so 
 designated. 
 
 4. All properties must be asses'sed in the name of the reg- 
 istered owner or owners. 
 
 5. The street numbers on houses must in all cases accom- 
 pany the descriptions. 
 
 6. Wherever it is possible to indicate the exact location of 
 a property, by stating the number of feet East, West, I^orth or 
 South of any given street at which the property commences, this 
 statement must be given. 
 
 7. The [N'ame or IN'ames of the person, persons, or Estate to 
 whom or which the property is assessed, must exactly correspond 
 with the registration in the Registry Bureau. Where several 
 names are there given as the registered owners, all these names 
 must he given in the assessment. 
 
 8. In each assessment, the name of the registered owner of 
 the property must be written in full — the word "ditto" must 
 never be used to indicate the owner. 
 
 9. Divisions, changes of Valuations, and Xames, are to be 
 made in black ink, ruling to be made in red ink, and new valu- 
 ation to be placed in "Corrected" column. Where the space is 
 insufficient, divisions should be carried to the end of the book 
 
11 
 
 with proper notes and references. The notes and references to 
 be made in red ink. 
 
 10. Wherever possible, all properties should he separately 
 assessed^ so that no assessment shall cover more than one build- 
 ing. Where property is assessed partly as Farm and partly as 
 Suburban, the Suburban portion, covering that part which con- 
 tains the iMansion House and other Improvements, should be in- 
 dicated as nearly as possible in acres or in feet. 
 
 11. The Assessors will report to the Board all properties 
 in their respective districts where the street numbers on houses 
 are duplicated or need correction, and all houses that have 
 no numbers placed on them, with such recommendations as they 
 may think proper to make. 
 
 12. Before returning their books, the Assessors will add in 
 lead pencil at the foot of each page the total assessments, ac- 
 cording to classification, contained on that page. 
 
 13. All properties "exempt by law" from taxation must be 
 written and described in the Book in Red Ink. IsTo property 
 shall be marked Exempt unless the exemption has been pre- 
 viously granted by the Board. 
 
 14. Heal Estate and Personal Valuations are to be entered 
 on Assessment books in accordance with the lines as ruled. 
 
 15. In entering returns of Personal property, care should 
 be taken to mark the letter "R" in the "Remark" column. When 
 estimated, the letter "E'^ should be marked in said column. Re- 
 turns and Estimates to be entered in Black Ink. 
 
 SIMO:Nr GRATZ, 
 
 J. WESLEY DURHAM, 
 
 DAVID 1^. FELL, Jk., 
 
 Board of Revision of Taxes. 
 
 (c) Create and alter assessment districts and assign assessors 
 thereto : The Board is given full authority by law to create and alter 
 assessment districts. In pursuance thereof the city has been divided 
 into thirty-five such districts averaging in area somewhat larger than 
 a ward. Two assessors are assigned to each district and work ex- 
 clusively therein. Additional districts are created from time to time, 
 or the boundary lines of existing districts are sometimes changed 
 whenever in the judgment of the Board of Revision such action will 
 facilitate the work of assessment. When an alteration in the lines 
 of existing districts, or the creation of new ones is contemplated, the 
 locality clerk is requested to prepare tentative drafts of the proposed 
 
12 
 
 changes, sliowing boundaries and population of eacii proposed dis- 
 trict. These are submitted to tihe Board and are used as the basis for 
 making changes. 
 
 The Board maj likewise re-assign assessors to districts other 
 than those in which they are engaged whenever they consider it 
 desirable. 
 
 (d) Classify real estate: Immediately after the annual assess- 
 ment in each year the Board of Eevision proceeds to classify, or re- 
 classify, all assessable real estate in such a manner as to distinguish 
 between urban or improved sections, rural or suburban lands, and 
 lands used for agricultural purposes exclusively. Property is changed 
 from one class to another usually upon the recommendation of the 
 assessors. After such a recommendation some member of the Board 
 makes a personal inspection. If it is found that the neighborhood is 
 well improved, or that a general desire exists in the community to 
 have property classified as "city" instead of "suburban," the Board 
 orders the change to be made. The initiative is also frequently taken 
 by taxpayers who petition the Board directly for a change from sub- 
 urban to city rates in order to obtain city improvements for their 
 properties. The assessors are always notified by the Board of any 
 action taken. 
 
 (e) Decide disagreements between assessors with regard to valu- 
 ations: The two assessors working in the same assessment district 
 mnst agree upon all valuations placed upon properties. If, in any in- 
 stance, a difference of opinion arises between them, the case is re- 
 ferred to the Board of Revision for consideration and final adjust- 
 ment. Such differences, however, rarely arise. 
 
 (f) Receive and act upon reports from assessors: Monthly re- 
 ports of sales and building improvements are submitted by the 
 assessors shovdng what action they have taken thereon. These are 
 examined by the Board, and if found satisfactory are approved. If 
 the disposition of a particular item does not meet the approval of 
 the Board, it orders specific action to be taken. Reports on the uses 
 made of exempt property are also submitted from time to time. If, 
 in the judgment of the JBoard, the new use to which the property is 
 put does not warrant further exemption it orders the property to be 
 assessed for taxation. The order is made in writing on the report 
 blank and is signed by at least two of the members. 
 
 (g) Apportion assessment: The assessor sometimes appraises 
 separate and distinct properties as one estate. The Board of Revision 
 may, at lany time before the payment of taxes, make a ratable ap- 
 portionment of the total assessment upon each individual property so 
 assessed. 
 
13 
 
 (h) Revise and equalize assessments : The mast important func- 
 tion of the Board of Revision is to review the actions of assessors in 
 fixing values and m^ake revisions of the same. Usually by November 
 1 of each year the assessors have completed their field work and fixed 
 property values. The Board then causes notices to be published in 
 the newspapers announcing that hearings will be held on specified 
 days for specified wards. Supplementary to this announcement the 
 assessors are directed to serve all property owners whose assessments 
 have been changed with a notice stating the amount of the assessment 
 and date for hearing (see assessors). In case any property owner 
 desires to appeal from the action of the assessor, he is furnished an 
 application blank which he is required to fill out and present. Wlien 
 the assessment relates to real estate the followino^ form is used: 
 
 ANSWER ALL QUESTIONS FULLY. 
 
 Office of the Board of Revision of Taxes. 
 
 Philadelphia, 191 
 
 Application for a reduction of the assessed value of premises 
 
 situate Ward, assessed at $ for 19. . Assessed in 
 
 the name of 
 
 being duly says that believes the above 
 
 property is assessed at a greater sum than it would sell for at a fair 
 sale after due notice, and that the answers to the following questions 
 are true to the best of . . . .knowledge, information and belief : 
 
 1 — What was the price paid for the property ? 2 — Was 
 
 this the full price, or was it in addition to a mortgage or ground rent 
 
 existing upon the property ? In the latter case, what was the 
 
 amount of the mortgage or ground rent ? 3 — When was the 
 
 property acquired by the applicant ? 4 — ^What amount has 
 
 been expended for improvements since the purchase ? 5 — Is 
 
 the property occupied by the owner or by a tenant ? 6 — If 
 
 fully rented, w^hat is the monthly rental ? If not fully rented, 
 
 what part is now rented and what rent is received ? 7 — Is the 
 
 property for sale ? If so, what amount will be accepted for 
 
 it clear of incumbrance ? 8 — To what incumbrance is the 
 
 property now subject? 9 — Is this property in the applicant's 
 
 opinion assessed higher than other properties of equal value in the 
 immediate neighborhood ? If so, name such proper- 
 
14 
 
 ties 10 — What, in tke applicant's opinion, would the prop- 
 erty sell for at a fair public or private sale ? What are the 
 
 applicant's reasons for naming that price ? 
 
 and subscribed before me this day 
 
 of 1911 
 
 Owner and Applicant. 
 Address 
 
 Half of the reverse side of this sheet is prepared for a report 
 from the assessors, as follow^s : 
 
 Assessed 19 Assessed 19 
 
 Report on within application: 
 
 19 
 
 Assessors. 
 
 Provision is made for the following data on the exterior of the 
 blank when folded : 
 
 Year of assessment. Ward in which located. Number of as- 
 sessors' book in which assessment is found. Page number of same. 
 Name of applicant. Location of property. Date of filing appli- 
 cation. Decision of Board. 
 
15 
 
 For personal property the following form is used : 
 
 Office of the Board of Eevision of Taxes. 
 
 Philadelphia, 19 
 
 APPLICATI0:N' for an Abatement on Personal Property. 
 
 Assessed at No Ward, 
 
 Valued as follows: 
 
 Money at interest, 
 
 Horses, 
 
 Cattle, 
 
 Carriages, "To Hire," 
 
 On Page. . . .Book. . . 
 For 19.... 
 
 being duly says that 
 
 Assessed in the name of 
 
 and jsubscribed this day of 19 
 
 Owner and Applicant. 
 
 The assessors report by filling in the following blank on the 
 reverse side of the application: 
 
 REPORT ON WITHIN APPLICATION. 
 
 Allow Money at interest, $ 
 
 Horses, $ Cattle, $ Carriages, "To Hire," 
 
 19 
 
 When properly folded for filing the following form appears 
 on the outside: 
 
 19 .Ward 
 
 APPLICATION OF 
 
 PERSONAL PROPERTY. 
 
 No Street Div Page 
 
 Filed 19 
 
 Eef erred for Examination 19 
 
16 
 
 After the application has been received, given a file number 
 and reported on bj the assessors, it is taken up for consideration by 
 the Board on the day fixed for hearings from the ward in which 
 the property is located. From two to seven wards or parts of 
 wards are usually disposed of in one day. Each application is 
 considered on its merits as indicated by the information contained 
 in the blank. As a rule, this is sufficient to enable the Board to 
 reach a conclusion. If it is not, the assessors may be called in 
 to supplement their report with further details. Personal hearings 
 are rarely held, but are granted on the request of the applicant. 
 Sometimes the Board requests the attendance of the applicant at 
 the hearings. Ordinarily, however, this is considered unnecessary. 
 
 As may be noted from the above form, the owner of property 
 is required to state under oath in the application the amount which 
 he believes the property would sell for after full public notice. If 
 this figure is below that set by the assessors, the assessment is usually 
 changed to conform to it, unless it is clear from comparison with 
 values of similar properties in the same neighborhood that such an 
 amount is clearly below the market value. 
 
 After residents of all wards of the city have been given an 
 opportunity to appeal, two or three weeks are allowed for miscella- 
 neous hearings. About December 1st the Board closes the hearings 
 upon real estate valuations except in cases in which some special 
 reason exists for extending the time to December 31st. After that 
 date the hearings are closed and no further applications for changes 
 of assessments are entertained, except in cases in which the basis 
 of the complaint involves some clerical error, for example, in the 
 transcription of the records. 
 
 Hearings on appeals from assessments on personal property 
 are closed on December 31st. 
 
 The conclusions of the Board upon each particular hearing are 
 recorded on the outside of the application blank, which is then turned 
 over to the allowance clerk for record. Applicants are not notified 
 of the results of the hearing unless they call at the office for this 
 purpose. 
 
 Valuations made by the assessors are frequently revised by the 
 Board on its own initiative and without waiting for an appeal from 
 the taxpayer. The bases for most of these revisions are the sales 
 and building permit reports submitted by the assessors. When these 
 reach the Board they are examined with reference to each item, and 
 particularly with reference to the disposition of the item made by 
 the assessor. If, for instance, a sales record shows the selling value 
 of a particular property to be considerably above the assessed value 
 and no change in the valuation was made by the assessor for the 
 
17 
 
 succeeding year and no reason given for not raising the assessment, 
 the Board itself may order an increase in the valuation. Such re- 
 visions may occur at any time of the year preceding the final assess- 
 ments for the succeeding year. 
 
 (i) Eeceive and act upon applications for exemption: 
 
 Applications for exemptions are made by applicant on the 
 following form: 
 
 Office of the Board of Kevisioi^ of Taxes. 
 
 application foe the exemption of real estate. 
 
 Philadelphia, 19 ... , 
 
 , being duly , says that he is 
 
 of , and has been authorized to make this applica- 
 tion for the exemption of premises for the year 
 
 and thereafter while the use of the property as hereinafter stated 
 continues, and that the following statements are true : 
 
 The title to the property is in *(see note below) 
 
 There is erected on said property 
 
 The size of the building is. 
 
 The size of the lot for which exemption is claimed is 
 
 The part of the ground not covered by the present building 
 is used for 
 
 The property is now and has continuously since 
 
 been used exclusively for the following purposes : 
 
 ISTo rent, revenue or income is or will be derived therefrom except 
 
 to and subscribed before me this. day of 
 
 ..19.... 
 
 *N'ame the corporation, unincorporated association or individ- 
 ual holding the legal title. If the title is in individuals or an 
 individual, state whether it is held in trust, and, if so, the terms 
 thereof. 
 
 Give the date of the deed and declaration of trust, if any. 
 2 
 
18 
 
 A ckrk in the office receives the application thus made and 
 fills in the following form on the exterior of the same blank: 
 
 File 'No Exemption No 
 
 19 Ward 
 
 APPLICATION!^ OF. ... FOR THE EXEMPTION OF 
 
 PEEMISES 
 
 (Do not write on this page) 
 
 The application is next forwarded to the proper assessors, who 
 make a written signed report on the outside of the blank and also 
 fill out the following form thereon : 
 
 Assessed in the name of 
 
 ]3escription as assessed 
 
 Book, .f Page 
 
 Assessments for 191 
 
 Filed 
 
 The application blank when prepared as above presents a com- 
 plete record of the case. It is then referred to the Board for action, 
 and the decision is written or stamped on the outside. In case the 
 exemption is allowed, the blank is next given to the assistant chief 
 clerk, who makes an entry of the exemption in the exemption books. 
 
 (7) Recommend division or rearrangement of election districts. 
 Petitions for altering election districts are received and officially 
 disposed of by the court of quarter sessions. They are filed with 
 the clerk of that court and are referred by the Judges to the Board 
 of Revision of Taxes for consideration and recommendation. Upon 
 their receipt by the Board, the petitions are handed over to the 
 division clerk, who prepares tentative maps of proposed divisions 
 showing boundary lines and population statistics. These data are 
 submitted to the Board to aid it in preparing its recommendations. 
 The Board must report recommendations to the court in time fol- 
 final consideration by the Judges on the first Monday in June of 
 each year. Before such action, however, the report of the Board 
 must be kept on file in the court for at least five days, open to the 
 inspection of the public. In the meantime any person interested 
 may present objections to the recommendations. 
 
 (8) Submit reports and records to various officials, (a) Fur- 
 nish Receiver of Taxes and City Controller with copies of assessors' 
 books. 
 
19 
 
 The Board is required by law to make out three complete sets 
 of assessors' books each year. The original set is kept in the office 
 for the files, a duplicate is forwarded to the office of the Receiver 
 of Taxes, and a triplicate set to the office of the City Controller. In 
 addition, local duplicates are prepared for use in the branch tax 
 office. Details of these records are described on the succeeding 
 pages of this report. 
 
 (b) Submit annual reports to the Secretary of Internal Affairs : 
 On the first of June of each year the Board submits a report to 
 the Secretary of Internal Affairs at Harrisburg, showing in tabular 
 form, by assessment districts, a full statement of all property tax- 
 able for county purposes, the amount of tax assessed and the county 
 debt. Real and personal property are shown in separate columns. 
 The report is prepared under the direction of the assistant chief 
 clerk and signed by the members of the Board. 
 
 A second report, also to the Secretary of Internal Affairs, is 
 submitted about January 10th of each year, the details of which 
 are given below. This report contains summary statements of the 
 amounts of taxes collected, both on realty and personalty, for use 
 in performing various functions of government. 
 
 (c) Annual report to councils : An annual report is also sub- 
 mitted to the mayor and councils. It is prepared in tabular form, 
 showing total assessments for each of the following classes of 
 property : 
 
 (1) "City" real estate, (2) "suburban'' real estate, (3) "farm" 
 real estate, (4) personal property (including horses and cattle). 
 
 Separate totals for each of the above classes are given for the 
 22d, 23d, 31st, 35th and 42d wards that are subject to deduction 
 for Poor Taxes. 
 
 (d) Miscellaneous reports: The Board also prepares several 
 miscellaneous reports, including monthly reports to the city con- 
 troller, of all additions, allowances and reductions made on assess- 
 ments ; similar reports to the receiver of taxes, and reports of transfer 
 of ownership of properties and changes in names to the Receiver of 
 Taxes. These reports are described in detail on succeeding pages. 
 
 b. Clerical Force. 
 
 (1) Chief Clerk. The work of the chief clerk is described 
 under the following headings: 
 
 (a) Supervision of clerical force and general direction of the 
 office routine ; (b) advertisement for bids for departmental supplies ; 
 (c) prepare estimates for approjiriations ; (d) publish notices of 
 
20 
 
 hearings on appeals; (e) keep record of expenditures and audit 
 accounts ; (f ) attend meetings of Board when requested — keep min- 
 utes. 
 
 (a) Supervision of clerical force and general direction of the 
 office routine : Most of the time of the chief clerk is given to duties 
 involving the general administration of the office. All clerks are 
 under his supervision. He receives oral reports from them when 
 he deems such necessary, consults with them and advises them as 
 to action in questionable cases. Most of the directions of the 
 Board are issued to the staff through him. He receives and answers 
 official correspondence not requiring the attention of the members 
 of the Board ; assigns special work to particular clerks, and attends 
 to a mass of miscellaneous office routine concerning the details of 
 which discussion here would be unprofitable. 
 
 (b) Advertisement for bids for departmental supplies: The 
 Board of Eevision purchases all of its own supplies. At any time 
 during the year when, in the judgment of the chief clerk, supplies 
 are needed, by direction of the Board he causes an advertisement 
 to be placed in all daily newspapers to the effect that bids will be 
 received for the articles desired. Prospective bidders then call at 
 the office and the chief clerk furnishes them with samples. These 
 may include assessors^ street blotters, assessors' books, duplicates, 
 triplicates, ledgers, blanks, stationery, etc., for the office, or mis- 
 cellaneous articles. Estimates of bids are then submitted in writing 
 either upon a single article or a group of articles. They are re- 
 ceived by the chief clerk and referred to the Board of Kevision, 
 which awards contracts. The chief clerk communicates by letter 
 with the successful bidders, notifying them that their bids have been 
 accepted. 'No set form is used for this communication. 
 
 The city solicitor is then requested to prepare a contract and 
 the necessary bond. 
 
 (c) Prepare estimates for appropriations: Each year, when 
 requested by the Controller, the chief clerk, by direction of the 
 Board, prepares an estimate of expenditures for the forthcoming 
 year and submits the same to the City Controller as required by law. 
 The estimates are prepared on forms provided by the Controller 
 and in a manner prescribed by that official. Bequests have been 
 usually made for estimates some time in July or August. 
 
 (d) Publish notices of hearings on appeals: The law requires 
 the Board to publish in the newspapers notices of hearings. Such 
 notices, stating the days when hearings on appeals will "be heard 
 by the Board of each ward of the city, are accordingly published, 
 conformably to the provisions of the ordinance of councils, at least 
 
21 
 
 ten days before the hearings. The chief clerk sends out copy for 
 the notices, checks them up as they appear, orders discontinuance 
 and attends to other details connected therewith. 
 
 (e) Keep record of expenditures and audit accounts: All ex- 
 penditures of the department are made under particular items of 
 appropriation by councils. The chief clerk audits all accounts of 
 the department and prepares all salary warrants. He keeps a ledger 
 account for each item or item sub-division as appropriated, and 
 charges the appropriate account with the amounts of warrants as 
 drawn. 
 
 (f ) Attend meetings of Board when requested — ^keep minutes : 
 The chief clerk is frequently requested to attend the formal meetings 
 of the Board. When he does so, he prepares minutes of the session 
 which he afterwards copies in permanent form in a large volume 
 kept by him. When thus rewritten, the minutes are signed by the 
 secretary of the Board and placed in the custody of the chief clerk. 
 
 (2) Assistant chief clerh The duties of the assistant chief 
 clerk are described under the following headings : 
 
 (a) Direction of clerical work; (b) preparation of tables of 
 rates; (c) preparation of State reports; (d) care of records of 
 exempt properties. 
 
 (a) Direction of clerical work : The assistant chief clerk super- 
 vises the corps of miscellaneous clerks engaged in preparing the 
 duplicates, the local duplicates and triplicates from the assessors' 
 books, and also supervises the extra clerks engaged during the 
 rush season. He assigns the men to their work and sees that the 
 work is distributed to the best advantage. 
 
 (b) Preparation of tables of rates: The Board of Revision 
 is required not only to make assessments and report the same to 
 the City Controller and Receiver of Taxes, but also to compute the 
 amount of tax upon such property on the basis of the tax rate for 
 the class of property to which it may belong. The assistant chief 
 clerk is made responsible for this work, the computation being made 
 under his direction by the miscellaneous and extra clerks. Each 
 year, after councils have fixed the tax rate, the assistant chief pre- 
 pares a set of tables showing rates to be applied to each class of 
 property, with the exception of city property, which, having been 
 in past years fixed at $1.00, involved no intricate process of com- 
 putation. After completing the computations he has the tables 
 printed for the use of the clerks. State, city and school taxes are 
 all figured separately and so recorded in the duplicate and triplicate 
 sets of assessors' books. 
 
22 
 
 (c) Preparation of state reports: Two state reports are re- 
 quired annually from the Board of Eevision. These are prepared 
 by the assistant chief clerk and submitted to the Board for their 
 approval and signature. 
 
 The first of these reports is prepared for the Secretary of In- 
 ternal Affairs during June of each year. It consists of summary 
 figures showing: 
 
 (1) Total number of taxables within the city (this information 
 is obtained from the city commissioners) ; (2) total amount of real 
 estate assessment; (3) totals for realty classed as (a) city, (b) 
 suburban, (c) farm; (4) horses and cattle; (5) money at interest; 
 (6) carriages to hire; (7) total amount of exempt property; (8) 
 funded debt (from City Controller). 
 
 This report is furnished on forms prepared and furnished by 
 the Secretary of Internal Affairs. These statistics are prepared as 
 of January 1st of the year. 
 
 A second report to the Secretary of Internal Affairs is prepared 
 by the assistant chief clerk and forwarded by the Board about 
 January 10th of each year. This consists of a summary statement 
 of taxes collected during the previous years under the following 
 headings : 
 
 (1) Total amount of taxes appropriated for the support of the 
 poor, being the amount appropriated by councils to the department 
 of public health and charities; (2) total amount of taxes appro- 
 priated for the construction and repair of streets, roads and bridges 
 by councils to the bureau of highways; (3) amount of taxes col- 
 lected for schools and school purposes, exclusive of state appropria- 
 tions; (4) amount of taxes collected for any purposes not embraced 
 in 1, 2 or 3 above, whether for state, county or local purposes; 
 (5) total amount of 1, 2, 3 and 4 above; (6) amount of taxes 
 collected from personal property for city and state; (7) amount 
 of taxes collected on licenses of all kinds, including wholesale and 
 retail liquor licenses. 
 
 (d) Care of records of exempt properties : The assistant chief 
 clerk has charge of the records relating to exempt properties. He 
 prepares these records himself and has personal charge of them. 
 There are two volumes of the exemption books, one containing exemp- 
 tions in the even numibered wards, another those of the odd numbered 
 wards. In each of these volumes all properties are listed by wards 
 and by classes within the ward. The following classes are observed : 
 
 (1) Churches and buildings connected with church property 
 used for guild purposes, Sunday schools, etc., (2) buildings occupied 
 by teachers in parochial schools as places of residence, (3) cemeteries, 
 
23 
 
 (4) institutions of learning, (5) parocliial and free-denominational- 
 schools, (6) public charities, (7) property^ of the United States, 
 (8) property of the State of Pennsylvania, (9) property of the 
 City of Philadelphia, (10) public libraries, (11) quasi-public cor- 
 porations, electric light, telephone companies, etc., (12) elevated 
 railways, roadbeds. 
 
 At the top of each page is printed the class of exemption, to- 
 gether with the number of the w^ard, under which the following col- 
 umnar headings are found : 
 
 Deserip- t^«„i,n- t^;^,^:^.. Name of t>„„« ion t>o««, 1^12, etc., to 
 
 tion Locality Division Q^^gj. Page 1911 Page ^^ 
 
 Thus each set of books provides for records for ia ten-year period. 
 
 The columnar heading *^Page'' refers to tlie page number of the 
 assessors' book in which the item is to be found, while under the year 
 designated is placed the assessed value. Under "Description'' is 
 placed the dimensions of land or character of structure, or both, as 
 required. 
 
 (3) Regidrcdian cleric. The duties of the registration clerk are 
 described under the following heads : 
 
 (a) Check personal property assessments, note errors and re- 
 port thereon to chief clerk; (b) compare assessors' books with dupli- 
 cates and write up duplicates and triplicates. 
 
 (a) Check personal property assessments, note errors and re- 
 port thereon to chief clerk : The principal function of the registra- 
 tion clerk is that of discovering and rectifying errors that may have 
 crept into the records of the assessors' books during the process of 
 entering the personal assessments. After the books of the assessors 
 are returned to the office of the Board and placed on file, the regis- 
 tration clerk scrutinizes each item contained therein as to personal 
 property and compares such items with the returns made by the tax- 
 payer. He is assisted by a "miscellaneous clerk" in performing this 
 function. Any discrepancies or irregularities thus discovered are 
 noted by him and referred to the proper assessor for explanation or 
 correction, after which they are reported to the chief clerk on printed 
 forms known as comparison blanks. 
 
 The detail procedure is as follows : First, the registration clerk 
 and an assistant clerk obtain all personal property returns made by 
 taxpayers and arrange them to correspond with the volumes of 
 assessors' books. One volume of the latter is then taken up and each 
 item of personal property contained therein is carefully checked with 
 the original return of the taxpayer. If the slightest deviation is 
 
24 
 
 found either in wording or spelling, the item to which it relates is 
 transcribed upon the comparison blank in the exact form in which it 
 is found in the assessors' book, after which is noted wherein it differs 
 in wording or spelling from the original return. All such discrep- 
 ancies discovered in the volume are listed on one blank, containing 
 the above information, and in addition the number of the ward and 
 division, the names of the clerks making the comparison, the names 
 of the assessors who prepared the books, and blank spaces in which is 
 later inserted the disposition made of each item. This blank is then 
 returned to the chief clerk who orders the locality clerk to m^ake the 
 proper changes in the records. The locality clerk indicates that he 
 has done so by writing the word "done" next to each item in a column 
 of the comparison blank, after which he returns the blank to the chief 
 clerk. The latter official keeps the blanks on file for reference for 
 some time, after which they are destroyed. 
 
 (b) Compare assessors' hooks with duplicates and write up du- 
 plicates land triplicates : At times during the year when, in the judg- 
 ment of the chief clerk the proper dispatch of the business of the 
 office demands it, the registration clerk is assigned to assist in the 
 work of comparing the books returned by the assessors with the dupli- 
 cates. He is also sometimes called upon to assist in transcribing the 
 records from the assessors' book to the duplicate and triplicate sets. 
 
 (4) Allowance clerk. The duties of the allowance clerk are de- 
 scribed under the following heads : 
 
 (a) Keep records of application for hearings on appeals, and 
 orders of Board in relation thereto ; (b) Prepare monthly reports to 
 Controller of allowances. 
 
 (a) Keep records of application for hearings on appeals, and 
 orders of Board in relation thereto : The principal duty of the allow- 
 ance clerk consists in keeping the records relating to appeals. All 
 applications for appeals must be made on printed forms supplied by 
 the Board of Revision. [For description of application blank, see 
 under "appeals," Board of Revision.] They may be obtained by call- 
 ing in person at the office or by request through the mails. Two sets 
 of forms are made out : one for personality and one for realty. When 
 the application is received it is given to the allowance clerk who 
 gives it a number and makes a record of the application in the index 
 which he keeps for that purpose. All applications are marked con- 
 secutively in the order in which they are filed, and are then given 
 to assessors for investigation. In the allowance index, columns are 
 prepared for the following items, under which information is recorded 
 with reference to each application: (1) l^umber of application, 
 
25 
 
 (2) name of applicant, (3) property, (4) year of assessment, (5) 
 assessment, (6) date of application, (7) action taken. When tke 
 proper record is tlms made of tlie application and the assessors have 
 made report, the allowance clerk hands over the blank at the proper 
 time to the Board of Revision for consideration. After action by the 
 Board, the blank is returned to the allowance clerk with the revised 
 assessment endorsed on the outside. This value is then recorded in 
 the column headed ^^Action taken" in the application book. The 
 original application is preserved in the files of the office. 
 
 (b) Prepare monthly reports to Controller of allowances: All 
 allowances or reductions made by the Board are reported monthly 
 to the City Controller. These records are prepared by the allowance 
 clerk on printed forms showing the name of the owner of the prop- 
 erty, location of property, year of assessment, the original assessment, 
 and the final assessment made upon the property. Two forms are 
 used — one for allowances on real estate and one for personal property. 
 The former is prepared on yellow paper blanks as follows : 
 
 Abstract of Allowances on Real Estate Property by the 
 Board of Revision of Taxes for the Year 191. . 
 
 During the month of 191 . . 
 
 Bate 
 
 Name of 
 Owner 
 
 Location and 
 Description 
 of Property 
 
 Allowance 
 
 Assessed 
 Values 
 
 Remarks 
 
 White paper is used for the personal property reports, which 
 are as follows : 
 
 Abstract of Allowances qn Personal Property by the 
 Board of Revision of Taxes for the Year 191 .. . 
 
 During the month of 191 . . 
 
 Date 
 
 Name of 
 Owner 
 
 Location 
 
 Money at tt^-,,^. 
 Interest Horses 
 
 Cattle 
 
 Carriages 
 to Hire 
 
 Remarks 
 
 In the colmun for "remarks" should be noted the reason for 
 making the allowance. 
 
 (5) Locality cleric. The duties of the locality clerk are de- 
 scribed under the following headings : 
 
 (a) Make divisions of assessments and notify Receiver of Taxes ; 
 (b) Monthly report of divisions to City Controller ; (c) Monthly re- 
 
26 
 
 points of additional assessments; (d) Transmit to various county com- 
 misisioners records of mortgages held by non-residents ; (e) Prepara- 
 tion of certificates of assessments; (f) Gather statistics regarding 
 election districts and draft proposed divisions; (g) Prepare state- 
 ments for highway and survey bureaus showing classification of 
 properties abutting on streets upon which municipal improvements 
 are contemplated. 
 
 (a) Make divisions of assessments and notify Receiver of Taxes : 
 The locality clerk has charge of the records of transactions relating 
 to divisions of assessments of real estate. After the assessor has fin- 
 ished his field work for the year and closed his books, it frequently 
 happens that sales of real estate result in the division of property 
 that has been assessed as a single unit. This necessitates a reassess- 
 ment on the basis of the new ownership of the properties. The Board 
 of Revision is usually apprised of such changes by ^a personal call 
 from the new or original owner, although the information may be 
 obtained through the records of sales or transfers, or from other 
 sources. The locality fclerk then obtains from the registry office in 
 the bureau of surveys the official record of the transaction showing 
 the name of the new owner, the exact size and location of the parcel 
 exchanged, etc., from which he computes the proportion of the original 
 assessment upon the whole property that should be allotted to the new 
 owner. 
 
 He then makes a record of the division in the "division book'^ 
 which is a large volume, the pages of which are alternately left 
 vacant and filled by a printed blank form as follows : 
 
 Philadelphia, 19 . . 
 
 The property assessed to located 
 
 ^0 and valued at $ 
 
 has been divided as follows : 
 
 Recommended by 
 
 Member of Board. 
 
 On the opposite blank page of the division book a rough draft is 
 made showing the boundaries and dimensions of the properties as 
 divided. The division is formally attested by the signature of 
 eome member of the Board in the blank space noted above. 
 
 After this is done the locality clerk prepares, from the division 
 book, an official certificate of the division for the Receiver of Taxes, 
 This certificate is on a printed form 7 x 8| inches, with white paper, 
 as follows : 
 
27 
 
 Office of the Board of Revision of Taxes. 
 
 Philadelphia, 19 . , 
 
 To THE Eeceivek of Taxes. 
 
 Tke property assessed to Located 
 
 Ward, and valued at $ has been divided as follows : 
 
 For the year 191 
 
 Board of Revision. 
 
 This form is made out in duplicate and, when properly filled in, 
 is referred to the Board of Revision, two of the members of which 
 must sign it, after which the original is sent to the office of the 
 Receiver of Taxes, while the duplicate is pasted in the assessors' 
 books on the page on which the property is listed. 
 
 (b) Monthly report of divisions to City Controller: Once each 
 month the locality clerk prepares a written report on a printed form 
 showing each division acted upon during the month preceding. The 
 following printed fo^rm is used : 
 
 Divisions Made by the Board of Revision of Taxes. 
 
 During the month of 191 . . 
 
 Ward 
 
 Assessed Name 
 
 Location 
 
 Valuation 
 
 Divided as 
 Follows 
 
 After being signed by the locality clerk, it is sent to the office 
 of the City Controller. 
 
 (c) Monthly reports of additional assessments: The locality 
 clerk likewise prepares monthly reports of additions to assessments. 
 These reports are made on printed forms of white paper. The form 
 issued is the same for both classes of property, columnar headings 
 being provided as follows : 
 
 (1) date, (2) ward, (3) name of owner, (4) location of prop- 
 erty, (5) real estate assessment, (6) money at interest, (7) horses, 
 (8) cattle, (9) carriages to hire, (10) remarks. 
 
28 
 
 These are sometimes signed by a member of the Board, some- 
 times by the chief clerk or locality clerk, and forwarded to the office 
 of the City Controller. 
 
 The great bulk of these reports on additions to assessments re- 
 late to personal property, since most allowances, reductions or addi- 
 tions on realty are made prior to the date on which the books are 
 closed. After that date only such changes in assessments of realty 
 are made as are due to clerical mistakes in transcribing the records. 
 
 (d) Transmit to various county commissioners records of mort- 
 gages held by non-residents: Records of all mortgage transactions 
 are furnished by the Recorder of Deeds to the Board of Revision. 
 These records are gone over by the locality clerk, who lists in a sort 
 of blotter prepared for this purpose all cases of mortgages on prop- 
 erty in Philadelphia held by residents of other counties of the state. 
 The names of the mortgagor and mortgagee, residence of mortgagee, 
 location of property, amount and date of mortgage are placed in the 
 blotter, arranged according to counties in which the mortgagee re- 
 sides. The blotter is then used as the basis for monthly reports to 
 the various county commissioners, showing the amounts of mortgages 
 held upon Philadelphia property by residents of these counties. The 
 forms used by the locality clerk for this purpose are furnished by 
 the state in book form with perforated sheets to be torn out when 
 properly filled in. The printed form is as follows: 
 
 Form R.-6. 
 
 Board of Revision of Taxes. 
 
 Philadelphia, Pa., 191 . . 
 
 County Commissioners : 
 
 County : 
 
 Gentlemen : — In accordance with the provisions of section nine 
 of an act of Assembly of the Commonwealth of Pennsylvania ap- 
 proved the first of June, one thousand eight hundred and eighty-nine, 
 entitled "A further supplement to an act entitled ^An act to provide 
 revenue by taxation,' approved the seventh of June, one thousand 
 eight hundred and seventy-nine," we herewith give you the statement 
 therein required : 
 
 Mortgagor 
 
 Mortgagee 
 
 Residence 
 
 Location of 
 Property 
 
 Amount of 
 Mortgage 
 
 Date of 
 Mortgage 
 
 We hereby certify that the above is a true report of all Mort- 
 gages or Articles of Agreement given to secure the payment of money 
 
29 
 
 lodged for record in our office this day and where the Mortgagee re- 
 sides in your county. 
 
 Witness our Hands and Seal of office the day and year aforesaid. 
 
 Board of Revision of Taxes, 
 Philadelphia City and County. 
 
 On the margin of this sheet appears the following : 
 
 Form E,.-6. 
 
 County Commissioners^ Office. 
 
 County 
 .191.. 
 
 Received the day and year aforesaid of Board of Revision of 
 Taxes, Philadelphia City and County, a statement of all Mortgages 
 or Articles of Agreement given to secure the payment of money lodged 
 
 for record in their office, the day of 191 . . , 
 
 and where the Mortgagee resides in this County, this heing the report 
 from isaid Board of Revision of Taxes required to be made by section 
 nine of an act approved the fi'rst of June, one thousand eight hundred 
 and eighty-nine, entitled "A further supplement to an act entitled 
 ^An Act to provide revenue by taxation,' approved the seventh of 
 June, one thousand eight hundred and seventy-nine." 
 
 Commissioners of County. 
 
 E'oTE. — This receipt must be signed and returned by mail to the 
 Board of Revision of Taxes, Philadelphia, Pa. 
 
 This is properly signed by the county officials, returned to the 
 Board of Revision and kept on file by the locality clerk. 
 
 (e) Preparation of certificates of lassessments : The Board of 
 Revision has authority to furnish, upon request, a certificate showing 
 the assessment of any particular property. Such a certificate is re- 
 quired in certain oases by the orphans' court and may be needed as 
 evidence in other legal procceedings. Such requests when approved 
 by the Board are referred to the locality clerk, who obtains from the 
 assessors' books on file the necessary information and fills out the 
 
30 
 
 certificate form. A stub of each certificate properly filled out is re- 
 tained in the certificate book, the certificate torn out and given to the 
 applicant. 
 
 (f) Gather statistics regarding election districts and draft pro- 
 posed divisions : The court of quarter sessions refers all petitions for 
 the re-,arrangement of election districts to the Board of Revision for 
 recommendations. These petitions upon reaching the Board are re- 
 ferred to the locality clerk. This clerk prepares all statistics relat- 
 ing to election districts, which consist chiefly of data with reference 
 to population. When a change is proposed in the boundaries of an 
 election district, the locality clerk draws a tentative map of the pro- 
 posed re-arrangement and estimates the voting population for each 
 section affected. The estimates are usuially based on the number 
 of dwellings in the proposed district and counting one or two voters 
 for each dwelling. Drawings of the proposed changes are later made 
 on oil paper and submitted, with any istatistics that may have been 
 gathered, to the Board for recommendations to the court. Rough 
 copies of all drawings made are preser^^ed as well as all statistics. 
 
 The locality clerk is also sometimes called upon to make draw- 
 ings showing proposed changes in real estate ownership, as noted 
 above in cases of divisions of property, or of assessment districts 
 when changes in boundaries are propo'sed. 
 
 (g) Prepare statements for highway ^nd survey bureaus show- 
 ing classification of properties abutting on streets upon which miinici- 
 pal improvements are contemplated: When the city administration 
 proposes to pave streets, lay sewers or make other improvements, the 
 Board of Revision is called upon to furnish a classified list of prop- 
 erties along the street upon which the proposed improvement is to be 
 made. These requests come either from the bureau of highways or 
 surveys and are lalways referred to the locality clerk for attention. 
 He receives them on printed forms upon which are listed all prop- 
 erties concerning which information is desired. After examination 
 of the records in the office, he notes on the fomi after each property 
 listed the class to which it belongs, i. e., whether it is rated as "city," 
 "surburban," or "farm" property. The report is then handed to 
 the chief clerk, who forwards it to the office from which it came. 
 
 Requests also come to the office from various city and county 
 offices asking for information concerning the classification or assess- 
 ment of certain properties. These are .all referred to the locality clerk. 
 
 (6) Certificate cleric, (a) Prepare certificates of allowances, 
 etc. : After the (assessment records have been transmitted to the Re- 
 ceiver of Taxes any alteration or additions must be certified by the 
 Board to the office of the Receiver. The certificate clerk attends to 
 
31 
 
 the details of preparing these certifications. A separate book is kept 
 of allowances or reductions, of additions for personal property as- 
 sessment, additions to realty .assessments, and for changes in names 
 of assessed persons. The books contain printed certificate forms 
 which, when properly filled out, are detached from an accompanying 
 stub which is retained in the book as a reoord of the change made. 
 From the stub records entries are made in the allowance book, reduc- 
 tion book, etc. The printed forms of certificates of allowances to 
 personal property assessments are on whit© paper made out in the 
 following form: 
 
 Ofpice of the Board of Revision of Taxes. 
 
 Philadelphia, . 19 . . 
 
 Ward (:Seal) 
 
 This is to certify. That we have this day made an allowance of 
 
 Dollars on Assessed to 
 
 for the following purposes for 191 . . 
 
 $ Money at interest 
 
 $ Horses and cattlo 
 
 $ Carriages to hire 
 
 Board of Revision of Taxes. 
 
 To 
 
 Receiver of Taxes. 
 
 The certificate forms for allowances on real estate assessments 
 are similar to the above. 
 
 When changes in names are made in the assessment records the 
 following form prepared on yellow paper is used : 
 
 Receiver of Taxes. 
 
 Will correct on the name of the owner of property 
 
 on Tax Duplicate for the year 191 . .. 
 
 valued at by erasing the name of 
 
 and inserting 
 
 Board of Revision of Taxes. 
 
32 
 
 Additions to assessments are certified to the Receiver of Taxes 
 on similar forms. 
 
 (7) Special clerk, (a) Custody of assessors' books: When the 
 assessors' books are completed for the year they are placed on file 
 for public inspection at all hours of the day when the office is 
 open for business. These books are arranged by wards, and all the 
 books pertaining to one ward are filed together. When an assess- 
 ment district comprises more than one ward, valuations of property 
 in one ward of the district are always kept in volumes separate 
 from those in the other. In other words, ward lines are kept in- 
 tact, and properties lying in one ward are never placed in the same 
 volume in which valuations in another ward, even though in the 
 same district, are to be found. There are 165 volumes in a com- 
 plete set of assessors' books for one year. (For forms of assessors' 
 books see discussion under assessors.) 
 
 The assessors' books while on file in the oflSce are in the direct 
 custody of the special clerk, who sees to it that the books are 
 properly arranged and kept in the proper order when returned to 
 the files after inspection by a taxpayer. He assists visitors in finding 
 information desired and, in general, is made immediately responsible 
 for the proper care and safe keeping of these records. 
 
 After having been on file in the public rooms for a year, the 
 assessors' books are replaced by the books of the succeeding year, 
 and taken to the office of the receiver of taxes, where they are kept 
 for five years as records for the use of the search clerks. At the 
 expiration of that period they are returned to the office of the 
 Board of Revision and placed on permanent files in the archives. 
 
 (8) Miscellaneous clerk, (a) Assists special clerk in charge 
 of public records: One of the miscellaneous clerks is detailed to 
 the special duty of assisting the special clerk in caring for the as- 
 sessors' books in the public room and assisting visitors in search 
 of information contained in the public records. His duties are 
 similar to those described above with reference to the special clerk 
 to whom he is immediately responsible. 
 
 (9) Miscellaneous clerks (2). The duties of the miscellaneous 
 clerks are described under the following headings: 
 
 (a) Keep record of real estate sales ; (b) keep records of mort- 
 gage transactions; (c) keep records of building permits issued. 
 
 (a) Keep record of real estate sales: One of the miscellaneous 
 clerks is assigned as a "sales clerk." The Board of Revision obtains 
 from the Land Title Company (each day) a complete record of 
 
33 
 
 all sales of property witlim the city. Tliese certificates are in the 
 form of yellow slips (carbon copies) showing the deed number of 
 each transfer, the name of the grantor, the name of the grantee, 
 consideration and incumbrance. This information is supplemented 
 by records of transfer, obtained from the registry office of the bureau 
 of surveys. The sales clerk takes the yellow slips, assorts them into 
 assessors' districts and from them makes a record of each sale in 
 a volume known as the real estate sales book. Each page of the 
 latter provides space for information as follows : 
 
 District .Ward 
 
 Assessors. 
 
 street 
 Number 
 
 Description 
 
 of 
 
 Property 
 
 Mortgages 
 
 Ground 
 Rent 
 
 Cost Total 
 
 Value 
 
 Date of 
 Sale 
 
 From the record thus shown in the real estate sales book, the 
 stenographer fills out corresponding slips, with spaces at the right 
 for remarks by the assessors — one for each assessor's district. These 
 are forwarded to the proper assessors, who investigate each item 
 listed and report by inserting in the column for remarks any changes 
 in assessment which the added information may lead them to make, 
 or any remarks showing reasons for not changing former records, 
 and signing the slip. The slip is then returned to the office of 
 the Board of Eevision, scrutinized by the chief clerk and handed 
 to the Board for inspection and directions. If no changes are made 
 by the Board in the assessors' report, the slip is filed. If changes 
 are inserted, the slip is returned to the assessors, who record in 
 their books the corrections made by the Board, after which they 
 return the slip for filing. 
 
 (b) Keep records of mortgage transactions: Another duty of 
 the two miscellaneous clerks is to obtain records of mortgage tran- 
 sactions and prepare these records for the use of the assessor. The 
 recorder of deeds furnishes the office of the Board of Eevision, 
 semi-monthly, with an itemized list of all mortgages on Philadel- 
 phia property filed during the two weeks' period immediately pre- 
 ceding. The clerks go through these records, note the assessors' 
 district in which the property involved is located and make a copy 
 of the transaction in the mortgage book for that district. A volume 
 for these mortgage records is prepared for each of the thirty-five 
 3 
 
34 
 
 assessors' districts, so that each set of assessors has a separate volume 
 containing a record of transactions occurring in the district in which 
 they operate. In the books the clerks list the items in the order of 
 the date of transfer, showing in each instance : 
 
 (1) Mortgagor, (2) mortgagee, (3) residence of mortgagee, 
 (4) locality of property, (5) amount of mortgage, (6) date of 
 mortgage. 
 
 For each district there is likewise an additional volume con- 
 taining records of assignments. These differ from the books de- 
 scribed above only in that they contain an additional column for 
 the insertion of the name of the assignee. 
 
 These records are for the use of the assessors to aid them in 
 estimating values, and for checking up the returns of personal 
 property. 
 
 (c) Keep records of building permits issued : One of the clerks 
 imder discussion makes a daily visit to the bureau of building in- 
 spection, and obtains from the records of that office a list of all 
 building permits issued during the preceding day. These he lists 
 in the order of the permit number in a huge volume known as the 
 building permit record book, each page of which is provided with 
 the following columnar headings : 
 
 (1) 'No. of permit, (2) date issued, (3) location of property, 
 (4) ward, (5) owner, (6) material, (7) size of building — (a) front, 
 
 (b) depth — (8) stories high, (9) No. of , (10) estimated cost, 
 
 (11) classification, (12) remarks. 
 
 This volume is kepit on file for inspection of the assessors. 
 
 (10) Miscellcmeous clerks (18). (a) Make duplicates, local 
 duplicates and triplicates of assessors' books. 
 
 The law requires the Board of Revision of Taxes to supply the 
 Receiver of Taxes and the City Controller respectively with dupli- 
 cates and triplicates of the assessment records. Duplicates are also 
 prepared for use in the branch tax offices. This involves the necessity 
 of making two complete sets, and parts of another set, of the as- 
 sessors' books, in addition to the original set prepared by the as- 
 sessors for the office of the Board of Revision itself. The duty 
 of preparing these duplicates and triplicates is assigned to the mis- 
 cellaneous clerks in the office, working under the direct supervision 
 of the assistant chief clerk. The duplicates and triplicates resemble 
 the original assessors' books in size, shape and general make up, 
 although the contents differ. Following is a facsimile of a portion 
 of a page showing column headings : 
 
35 
 
 street 
 Number 
 
 Name of 
 Taxables 
 
 Valuation 
 
 Real 
 
 Estate, 
 
 Dollars 
 
 Valuation 
 
 Personal 
 
 Property, 
 
 City, 
 
 Dollars 
 
 CITY TAX 
 
 Dols. Cts. 
 
 SCHOOL 
 TAX 
 
 Dols. Cts. 
 
 Valuation 
 
 Personal 
 
 Property, 
 
 State, 
 
 Dollars 
 
 STATE 
 TAX 
 
 Dols. Cts. 
 
 As in the case of tlie original assessors' books, tlie duplicates 
 and triplicates are in large bound volumes. The volumes are made 
 out by wards and divided arbitrarily into convenient divisions, each 
 item on each page of each volume corresponding to the original 
 item in the original books. The volumes are indexed by streets 
 arranged in alphabetical order, all numbers of one street being 
 grouped on the same page or pages. Under the columnar heading 
 "jSTames of Taxables" is included not only the name of the owner 
 of the property but also the dimensions of the lot, if the property 
 is realty, or the character of the property if it is personalty. Per- 
 sonal property is denoted as "money," "horses," "cattle" or "car- 
 riages to hire," as the case may be. 
 
 After the assessed values of all taxable property have thus been 
 copied in the duplicate and triplicate sets, the miscellaneous clerks 
 proceed to compute the amount of tax to be imposed upon each 
 property in accordance with the tax rate fixed by councils for the 
 class of property to which it belongs. As noted in the above form, 
 computations for city, school and state taxes are made separately. 
 The tax levy when thus derived is placed in the books, which pro- 
 cess completes the duplicate and triplicate sets. 
 
 Tables prepared by the assistant chief clerk are used by the 
 clerks in computing the taxes. After results are copied, totals are 
 carefully checked page by page, the amounts bein^ copied on re- 
 capitulation sheets, which are in turn checked by comparison with 
 the total obtained by applying the tax rate to the total assessed 
 valuation. The process of checking these computations necessitates 
 extremely accurate work, and only the most competent of the clerks 
 are assigned to this duty. 
 
 In order to distribute the work of the miscellaneous clerks as 
 uniformly as possible throughout the year, the following schedule 
 is usually observed: 
 
 (1) As rapidly as the assessors complete the preliminary work 
 on the assessors' books, which consists in copying therein the names 
 of owners, street numbers and description of properties, these vol- 
 umes are turned over temporarily to the assistant chief clerk, who 
 immediately assigns miscellaneous clerks to the task of transcribing 
 their contents into the duplicates. This process may begin as early 
 as June or July and last continuously from this time until the time 
 when hearings by the Board are closed and the books prepared in 
 
36 
 
 final form. Tliis date is always before December 31st, but is fixed 
 by the Board with tbe view to allowing enougk time to have the 
 duplicates ready when the books must be opened by the Receiver of 
 Taxes. This latter date is fixed by the legislature and varies from 
 year to year; e. g., in 1912 and 1913 it was January 10th. In 
 some other years it was January 20th, etc. 
 
 (2) When the hearing of appeals has closed and the Board 
 has acted upon those made, the assessors copy the valuations into 
 the assessors' books and hand the latter over to the assistant chief. 
 The clerks then place in final shape the duplicate sets and local 
 duplicates. This occupies their attention until about January 10th, 
 when the duplicates must be delivered to the Receiver of Taxes. 
 In order to complete the task within the allotted time extra clerks 
 are engaged and the thus augmented force placed on regular day 
 and night shifts. There are about sixty-five volumes of the duplicate 
 set furnished the Receiver, and forty-three volumes of these are 
 recopied for use in the eight branch tax offices. The forty-three 
 extra volumes are known as the local duplicates. 
 
 (3) Immediately upon completion of the duplicate and local 
 duplicate sets, the clerks are engaged in copying the triplicate sets 
 of sixty-five volumes for the office of the City Controller. This work 
 is done with all possible speed, so that the books may go to the 
 controller at an early day. 
 
 (11) Extra clerks, (a) Assist miscellaneous clerks during rush 
 season. (See 10 — (2) — above.) 
 
 (12) Stenographer, (a) Render stenographic service for mem- 
 bers of Board, etc. 
 
 In addition to attending to the ordinary stenographic duties 
 of the office, the stenographer likewise has miscellaneous functions 
 to perform, such, for instance, as preparing monthly transcripts of 
 all deeds of sale, showing the consideration therein named for the 
 transfer of properties, and furnishing each assessment district 
 with them. 
 
 (13) Doorkeeper, (a) The primary duty of the doorkeeper is 
 to perform miscellaneous services in the outer office of the Board 
 of Revision. He sees that visitors are cared for, gets them in touch 
 with the official with whom they wish to communicate, directs the 
 public to assessors when those officials are wanted, and performs 
 various services of a similar nature. 
 
 (14) Janitors (2). (a) Cleaning service. 
 
37 
 
 C. ASSESSOES (70). 
 
 For convenience in discussing methods and procedure employed 
 bj assessors in fixing values the following classification of the subject 
 may be made: 
 
 (1) Assessment of real estate: (a) Organization of districts 
 and assignment of assessors; (b) time of making assessments; (c) 
 forms and devices used by assessors; (d) methods employed in 
 arriving at values. (2) Assessment of personal property. (3) ]N"o- 
 tice of changes in assessments and of hearings on appeals. (4) 
 Preparation of assessors' books. (5) Preparation and submission 
 of reports to the Board: (a) Monthly report on buildings and im- 
 provements ; (b) monthly report on sales ; (c) report on appeals from 
 assessments; (d) reports of changes in use of exempt property. 
 (6) Designation of changes in street numbers and report to chief 
 clerk. 
 
 (1) Assessment of real estate, (a) Organization of districts 
 and assignment of assessors : The Board of Revision, or a majority 
 ef the Board, creates assessment districts and alters the boundaries 
 and adds new districts when it deems such action necessary or 
 desirable. There are at present thirty-five assessment districts with- 
 in the city, the average size being somewhat larger than the ward. 
 Following is a list of assessment districts as at present arranged, 
 with boundaries : 
 
 Districts. 
 
 First — 1st ward. 
 
 Second — 26th ward and that portion of the 30th ward east of 
 
 Twenty-first street 
 Third— 2d, 3d and 4th wards. 
 Fourth— 5th, 6th, 11th and 12th wards. 
 Fifth— 7th and 8th wards. 
 Sixth — 9th and 10th wards. 
 Seventh — 13 th, 14th, 16th, 17th wards and that part of the 
 
 20th ward south of Master street. 
 Eighth — 15th and 47th wards. 
 IN'inth — That part of the 30th ward west of Twenty-first street, 
 
 and that part of the 36th ward north of Reed street. 
 Tenth — 18th ward and that part of the 31st ward east of 
 
 Frankford avenue. 
 Eleventh — That part of the 20th ward north of Master street 
 
 and that part of the 32d ward east of Broad street and 
 
 all of the 37th ward. 
 
38 
 
 Twelfth — 29th ward and that part of the 32d ward west of 
 Broad street. 
 
 Thirteenth — 19th ward and that part of the 31st ward west 
 of Frankford avenue. 
 
 Fourteenth — 25th ward and that part of the 45th ward south 
 of Wheatsheaf lane and west of Frankford avenue. 
 
 Fifteenth— 33d ward. 
 
 Sixteenth — 35 th ward. 
 
 Seventeenth — That part of the 22d ward bounded by Eoberts 
 avenue, Stenton avenue, Haines street, Germantown ave- 
 nue, Washington lane and Wissahickon avenue. 
 
 Eighteenth — That part of the 2 2d ward bounded by Haines 
 street, Germantown avenue, Washington lane, Wissahickon 
 avenue, Northwestern avenue and Stenton avenue. 
 
 N'ineteenth — ^That part of the 42 d ward east of York Road. 
 
 Twentieth — 24th ward. 
 
 Twenty-first — 44th ward and that part of the 34th ward east 
 of Fifty-sixth street, between Market street and Columbia 
 avenue, and east of Fifty-fourth street, between Columbia 
 avenue and City avenue. 
 
 Twenty-second — That part of the 46th ward south of Spruce 
 street. 
 
 Twenty-third— 27th ward and that part of the 46th ward north 
 of Spruce street. 
 
 Twenty-fourth — 28th ward. 
 
 Twenty-fifth — ^2 3d ward and that part of the 45th ward north 
 of Wheatsheaf lane and east of Frankford avenue. 
 
 Twenty-sixth — ^That part of the 43d ward east of Broad street. 
 
 Twenty-seventh — 21st ward. 
 
 Twenty-eighth — All that part of the 34th ward west of Fifty- 
 sixth street, between Market street and Columbia avenue, 
 and west of Fifty-fourth street, between Columbia avenue 
 and City avenue. 
 
 Twenty-ninth — 38th ward. 
 
 Thirtieth — 41st ward. 
 
 Thirty-first— That part of the 40th ward north of the P., W. 
 & B. E. R. 
 
 Thirty-second — 39th ward. 
 
 Thirty-third — That part of the 36th ward south of Reed street. 
 
 Thirty-fourth — ^That part of the 42d ward west of York Road, 
 and that part of the 43d ward west of Broad street. 
 
 Thirty-fifth— That part of the 40th ward south of the P., W. 
 & B. R. R. 
 
39 
 
 The law requires that two assessors be assigned to eacli district. 
 The Board appoints assessors for terms of five years and assigns them 
 to districts. In making the assignment it follows the legal pro- 
 vision that one of the two assessors must be of the majority political 
 party and the other a member of any minority political party. If 
 assessors prove competent and satisfactory, it is the policy of the 
 Board to reappoint them. As a rule, the most competent men, 
 or men oldest in the service, are assigned to work in districts in 
 which the most complicated problems arise. An attempt is also 
 made to place inexperienced men or less competent men in the same 
 district with older and more competent men. 
 
 (b) Time of making assessment: Triennial assessments are 
 required by law with such additional assessments in the interim 
 as may be considered necessary. In practice assessments are made 
 annually. 'No exact dates are fixed for the beginning or close of 
 the work, as the time varies from year to year. In general, the 
 process involves three steps, viz.: (1) Field work, (2) serving 
 notices of hearings on appeals, (3) recording results. Field work 
 usually begins early in the spring, rarely later than April 15th, and 
 continues until the task is completed. October 1st is commonly 
 the date for closing this part of the work. In many districts 
 assessments are completed much before this time, in which case 
 a review is made later to check up earlier results, note additional 
 improvements, etc. About October 1st the assessors begin to serve 
 notices of hearings to be held by the Board. The general period 
 for hearings is between October 1st and November 15th, the dates 
 being fixed annually by the Board. From the time when hearings 
 are closed to January 10th the assessors are engaged in recording 
 values in the assessors' books. 
 
 (c) Forms and devices used by assessors. (1) Street blotters: 
 The street blotter is the name applied to the principal book kept 
 by each assessor for the purpose of recording all data upon which 
 he bases assessments, together with the assessed values. It is pre- 
 pared with printed columnar headings as follows : 
 
 House Number 
 
 Name of Owner 
 
 Real Estate Value 
 
 Remarks 
 
 Properties are here listed by streets for each district and in the 
 order of street number, the even and the odd numbers being listed 
 separately. Each assessor keeps his own book to suit his convenience. 
 It remains in his possession from year to year. As a rule, a great 
 amount of information is recorded in this book for which no space 
 is provided in the columnar headings. The first column, as sho^vn 
 
40 
 
 above, often includes the plot number as sbown on tbe records of 
 the registry office of the bureau of surveys. Under the name of 
 the o^vner is also placed the dimensions of the lot, together with 
 a description of the character of the structure and kind of material 
 used in its construction. The column for remarks is utilized for 
 miscellaneous information of all kinds. 
 
 One volume is used for several successive years. When no 
 change is made in an assessment the figures are left untouched. 
 If a change is made, the revised figure is usually placed in the col- 
 umn for "remarks" with tbe year of the assessment indicated. 
 
 The number of blotters for one district varies necessarily with 
 tlie number of properties to be listed. In some districts more than 
 twenty blotters are required. 
 
 (2) Personal property book: This is a small volume bound 
 in leather and made of a size convenient for pocket use. In it the 
 assessor inserts his assessments on personality of all descriptions. 
 It is prepared with columnar headings to show (a) place of resi- 
 dence, (b) name of owner, (c) money at interest, (d) horses, 
 (e) cattle, (f) carriages to hire. Properties are listed under names 
 of owners arranged according to street nimibers in exactly the 
 same way as the assessors' books and street blotters. Some assessors 
 place personal property valuations directly in the street blotters, 
 but such is not the prevailing practice. 
 
 (3) Transfer book: Some of the assessors make use of a "trans- 
 fer book" for the purpose of listing all records of transfers of prop- 
 erty. These records are obtained by the assessor personally from 
 the registry office, bureau of surveys. The transfer book is prepared 
 with printed columnar headings as follows: 
 
 (a) Date of deed, (b) former owner, (c) present owner, (d) 
 street, (e) registry, (f) lot and plot number, (g) description (includ- 
 ing location of property), (h) lot (size). 
 
 (4) Building permit book: As has been noted above (see 
 page 39), two miscellaneous clerks obtain daily from the bureau 
 ©f building inspection a copy of all records of building permits 
 issued by that bureau. Each assessor goes over this book each month, 
 notes all instances of permits granted for improvements within his 
 district and copies such into his own permit book. There is no 
 prescribed form for the permit book, each assessor recording the 
 information which he considers helpful to him according to his own 
 convenience. The record maintained by one assessor showed the 
 following : 
 
 (a) Permit number, (b) date of issue, (c) location of property, 
 
41 
 
 (d) owner's name, (e) character of improvement and material, (f) 
 size of the improvement (including number of buildings and height 
 of each), (g) estimated cost of construction; two additional col- 
 umns — ^(h) check when the property is inspected, (i) assessment 
 value placed on the property. 
 
 (5) Eecords of sales, mortgages, etc.: As described in connec- 
 tion with the duties of the miscellaneous clerk (the one assigned as 
 sales clerk), all sales records are reported monthly to the assessors 
 on printed forms. Mortgage records are arranged by assessors' 
 districts and furnished the assessors in this form by clerks in the 
 office of the Board. The assessor usually makes a note in his 
 street blotter of sales data thus obtained before returning this form 
 to the office of the Board. The mortgage records he refers to 
 constantly. 
 
 (6) Maps, etc. : Atlases and maps are purchased by the Board 
 of Eevision. Atlases contain detailed maps of the city arranged 
 by sections giving lot dimensions and showing in colors the character 
 of improvements thereon. These maps are revised from time to 
 time by the publishers. One copy of each atlas is kept in the 
 office of the Board and one in the assessors' room for examination 
 and inspection by them as desired. 
 
 (d) Methods employed in arriving at values. There are no 
 prescribed rules or regulations to be followed by the assessors in 
 arriving at values. The details of method are left to each individual 
 assessor, since neither the law, nor the Board, to whom the law 
 has delegated the authority, have fixed any specific requirements. 
 Accordingly, no two assessors employ exactly the same methods, 
 although certain general principles are followed by all. These may 
 be described under the following headings: 
 
 (1) Sales records, (2) mortgage records, (3) procedure with- 
 out sales records, (4) rental values, (5) separation of land and im- 
 provement value, (6) land values, (7) building values, (8) water 
 front values. 
 
 (1) Sales records: The law requires that the assessor shall 
 "justly and honestly, to the best of (his) judgment, assess and value 
 every separate lot, piece or tract of land, with the improvement 
 thereon, and all personal property made taxable by the laws of this 
 commonwealth within (his) ward, or district, at the rate or price 
 which (he) shall, after due examination and consideration, believe 
 the same would sell for, if sold singly and separately at a bona fide 
 sale, after full public notice." 
 
 The aim of the assessor is thus to arrive at the sales value 
 
42 
 
 of each piece of property, or the price which the property would 
 command at a bona fide sale after full public notice. Hence, in 
 assessing any particular property, whether with or without im-> 
 provemeuts, the assessor first seeks to discover whether there has 
 been a recent sale. This information he obtains from the sales 
 records. If he finds there has been a sale, he next inquires as to 
 the nature of the sale, i. e., whether the transfer was made under 
 conditions that meet the legal requirement of "full public notice.^' 
 A notice posted on the premises apprising the general public that 
 the property was on the market, placing the transaction in the hands 
 of real estate agents, advertising the property for sale, or the ex- 
 istence of a general knowledge in the community to the effect that 
 the owner desired to sell — any of these conditions are considered by 
 the assessor as meeting the requirements of a full public notice, and 
 the price paid, as shown by the records, would be accepted, in the 
 absence of evidence to the contrary, as the true value of the property. 
 The actual sale need not have been a public one. 
 
 On the other hand, a transfer made without any general knowl- 
 edge of the desire or willingness of the owner to sell, or one entered 
 into between relatives, where the presumption may be that other 
 factors than the real value of the property have determined the 
 consideration, is not accepted by the assessor as a sale "after full 
 public notice," nor the price paid as indicative of the full value. 
 The consideration, however, is accepted tentatively as evidence of 
 probable value. Similarly, when a sale is not sufficiently recent or 
 for other reasons not acceptable as evidence, it is not taken by 
 assessors as a safe index of value. 
 
 Approximately 80 per cent, of all sales records do not divulge 
 the price paid in the transaction, the consideration being recorded 
 as "nominal." In many other instances the consideration recorded 
 is manifestly inadequate. It is thus usually necessary for the as- 
 sessor to seek information as to the selling pri-ce from some source 
 other than the records. In such cases, he visits the buyer, seller or 
 some other person who may have an interest in or knowledge of 
 the transaction. Some assessors apparently meet with fair success 
 in getting the desired figures in this way, while others declare it 
 almost impos'sible to obtain reliable data. 
 
 In cases where the selling price is accepted as a correct valua- 
 tion, some assessors consider it a sufficient basis for raising or 
 lowering proportionately all values in the neighborhood. Others wait 
 for another sale or two, and, if all indicate a similar tendency of 
 decline or increase, a wholesale readjustment of assessments in the 
 neighborhood may be made. 
 
 If no sales data are obtained as a basis for assessment, the 
 
43 
 
 assessor may turn to the building permit records to see whether 
 any improvements have been authorized on the property. This he 
 verifies by personal inspection, and, unless such an improvement hag 
 been authorized and made, he usually permits the assessment of the 
 previous year to stand unaltered. 
 
 (2) Mortgage records: Mortgage records are used by the 
 assessor primarily for personal property assessment. In connection 
 with real estate they serve as a means of checking up a value rather 
 than fixing it. A trust company mortgage is usually regarded as rep- 
 resenting about three-fifths of the full value of the property mort- 
 gaged, and should therefore be about 60 per cent, of the assessment. 
 On the other hand, the ratio of a building 'association mortgage to the 
 total value is more variable and does not furnish a reliable guide for 
 assessment purposes. Most assessors take into consideration this dis- 
 tinction when using the mortgage records. 
 
 (3) Procedure without sales records: After securing any in- 
 formation available in the mortgage or sales record or the building 
 permits, the assessor next seeks to find recent sales records for similar 
 property in the same neighborhood. He may discover a sales record 
 of one or more lots of substantially the same size and similar location 
 with much the same kind of improvements. He then investigates the 
 conditions of the sales to determine if possible whether the consider- 
 ation paid actually represented the value of the property. If the 
 facts thus ascertained are conclusive, he takes the value of the second 
 property as a guide, and assesses the property in question accord- 
 ingly. In thus assessing by comparison, he is expected to keep in 
 mind differences in improvements, size of lots, grade, frontage, etc. 
 
 It is sometimes difficult or impossible to find sales records that 
 can be utilized, in which case the assessor may make a tentative 
 assessment which he considers high, following this up with a notifica- 
 tion to the owner of the assessment as made. This procedure is cal- 
 culated to provoke a protest from the owner, in which case he is re- 
 quired to take oath stating his opinion as to what the property would 
 sell for. If he states a figure lower than the assessment, the value 
 is usually changed to conform thereto. On the other hand, if the 
 tentative assessment is lower than the amount which the owner would 
 be willing to accept for his property, he is not likely to protest the 
 assessment. In following this procedure, the assessor relies ulti- 
 mately upon the sworn statement of the owner as to what he con- 
 siders the value of his property. 
 
 (4) Rentals values: Rentals are commonly used in estimating 
 assessments in residential districts in which considerable uniformity 
 exists in size and structure. The annual rental value is capitalized 
 
44 
 
 at from 6 per cent, to 10 per cent., depending upon the section of the 
 citj in which the property is located. Rentals are not, however, con- 
 sidered in fixing values for business properties nor in the more elah- 
 orate residential sections. 
 
 (5) Separation of land and improvement values: Particularly 
 in the business districts, in residential sections where structures differ 
 radically from each other, and along the water front, it has been 
 found extremely difficult to arrive at lump sum values by comparison 
 because there is no adequate basis for comparison. Some assessors 
 have therefore found it desirable and even necessary to estimate the 
 values of structures and the land separately, and thus to make pos- 
 sible a fair comparison between one property the value of which is 
 unknown and another situated in the same neighborhood the value 
 of which has already been determined. 
 
 The method followed in making such a separation may be illus- 
 trated as follows: Parcel A and parcel B have approximately the 
 same frontage on the same street, but the improvements on A are of 
 an entirely different character from those of B. A has recently been 
 sold for $500,000, which, for the assessor's purpose, may be consid- 
 ered as the assessed value. B, on the other hand, is not on the mar- 
 ket, has not changed ownership for many years, and there is no other 
 data available for making an appraisal. The assessor first estimates 
 the value of the structural improvements upon A (say at $400,000), 
 deducts this amount from the total assessed value, $500,000, which 
 leaves $100,000 as the value of A without improvements. Parcel A 
 and B being comparable so far as location, size, grading, etc., is con- 
 cerned, the value of the unimproved parcel B is estimated at a like 
 figure of $100,000. The final step is to appraise the structure on B, 
 add this to $100,000, the derived value of the lot, and thus obtain a 
 total valuation for B with its improvement. The separate values for 
 land and improvements are not as a rule placed in the street blotters, 
 although in some instances this is done. 
 
 (6) Land values: Assessors appraise land and improvements 
 separately in the downtown districts, in several outlying sections, and 
 along the water front. Several methods are employed, but most of 
 them are based upon a front foot unit. By front foot value, as used 
 throughout this description, is meant the value of a strip of land 
 with a frontage along the street of one foot and extending to the rear 
 of the particular lot in question. It implies no uniform depth. Land 
 values are based originally upon sales, the front foot value being ob- 
 tained by dividing the total land value by the number of feet of 
 frontage. This front foot unit is then applied to lots of similar 
 depths throughout the block, unless there exists some peculiar factor 
 
45 
 
 which would tend to increase or decrease the value of la particular 
 parcel. 
 
 When a lot is of a different depth from the one from which the 
 standard value is fixed, its front foot value is derived by a compari- 
 son of the two depths; taking into consideration the fact that the 
 value of a lot is distributed uniformly from front to rear but gradu- 
 ally decreases with the distance from the street. It is estimated that 
 the value of the first 50 feet of a 100-foot lot is equal to about two- 
 thirds of its total value. Assume, for example, the value of lot A to 
 have been determined from sales, and the front foot value fixed. The 
 adjacent lot, B, is then estimated at a similar front foot value if it 
 is of the same depth (assuming that both are inside lots and unaffected 
 by corners). But if lot B is only half the depth of lot A, its front 
 foot value will be fixed at two-thirds that of lot A. This rule is ap- 
 plied to business property exclusively. 
 
 Another method employed is to fix a front foot value for lots 
 in a block, basing it upon the prevailing depth. If a block contains 
 ten lots facing a street, seven of v^nhich are of the same depth, and a 
 front foot value is established for the block on the basis of a depth of 
 100 feet, values for the remaining lots witih varying depths are ob- 
 tained by comparing their areas expressed in square feet with the 
 square foot area of a lot of standard or normal depth. To illustrate, 
 suppose lot A with a normal depth of 100 feet is 10 feet wide and 
 has a front foot value of $10,000. Its total assessed value will then 
 be $100,000. Lot B, an adjacent inside lot, has a depth of only 50 
 feet and a width of 10 feet. To obtain the value of B, both lots A 
 and B are reduced to square feet. It is found that B contains 500 
 square feet, or one-half tliat of A, which has 1,000 square feet. The 
 value of B is therefore one-half that of A, or $50,000. This method 
 is used in districts where there is considerable uniformity in depths 
 of lots. 
 
 Becognition is usually given to the difference in value lots may 
 have because of varying depths, but only rough estimates are made 
 of such differences. In one district, for example, 100 feet is taken 
 as the normial depth, and if a lot extends beyond this the pro rata 
 rate of increase falls off 25 per cent, as the depth of the lot goes be- 
 yond 100 feet. 
 
 Lots of irregular shape, i. e., lots that deviate from rectangular 
 lines, are sometimes estimated by square foot comparison with reg- 
 ular lots of labout the same deplih. At other times their value is es- 
 timated roughly, the assessor using his judgment and experience in 
 determining the purpose for which the lot could be used to the best 
 advantage and the probable price it would bring on the market for 
 such purpose. He may also take into consideration the fact that some 
 
46 
 
 part of such a lot may kave a special value as an addition to an ad- 
 joining lot. 
 
 It is usually estimated tJiat comer business lots liave an in- 
 creased value over similar inside lots of from 12^ to 30 per cent.^ the 
 exact percentage being dependent upon the importance of the streets. 
 In some localities the influence of the street corner extends about 
 50 feet back from the intersection of the streets and may thus 
 affect the values of one or two lots adjoining the corner lot. In 
 others no additional value attaches to a lot next to the corner, and 
 the assessments are made accordingly. Most assessors recognize the 
 enhanced value of a corner position by simply adding a lump sum 
 additional value to that estimated for inside lots. 
 
 No prescribed or uniform method is used for determining the 
 influence of an alley opening, but an increased value due to an alley 
 is recognized land taken into account. 
 
 (7) Building values: Most assessors accept the estimates in 
 building permits as representing structural values with sufficient ac- 
 curacy and make no attempt to verify them beyond making a personal 
 inspection and checking up the official description of tbe improve- 
 ment. On the other hand, some assessors assert that these estimates 
 cannot be relied upon in all cases to indicate accurate values. These 
 assessors therefore make a computation by obtaining the number of 
 square feet of floor space in the building and multiplying this by the 
 estimated cost per isquare foot. The square foot factor or unit is ob- 
 tained from building contractors or from the assessor's personal 
 knowledge of the <50st of materials. Tbe cubic method is lalso used, 
 but it is said to be less satisfactory for ordinary business and office 
 structures. For factories, however, and, by some assessors, for resi- 
 dential structures, it is sometimes preferred. 
 
 A structure or improveiment to a structure which is partially 
 completed when the assessments for the year lare closed is assessed at 
 a figure which bears the same proportion to the total value as the 
 completed part of the building bears to the finished structure. That 
 is, if an improvement is half completed, it is assessed at half its 
 total value. 
 
 Depreciation of structures is allowed for when there are visi- 
 ble signs of wear. If a structure is kept in :an improved condition 
 and continues to be suitable for the purposes for which its location is 
 best adapted, nothing is allowed for depreciation. 
 
 (8) Water front values: The most valuable water front of the 
 city is assessed on the basis of land value plus improvements. The 
 land value is estimated on a running foot basis, values gradually re- 
 ceding north and south from Market and Chestnut street piers on the 
 
47 
 
 Delaware river, where land is assessed at about $1,500 per front foot. 
 The front foot rule, however, is not applied to plots that are too small 
 to be used for wharf purposes. These are valued at what they would 
 be likely to command as additions to adjacent properties. 
 
 Improvements are estimated on the basis of from $1.50 to $2.00 
 per square foot for ordinary business piers. This includes pilings 
 as well as floor space, and represents cost of construction. From this 
 deductions are made for poor condition and additions for unusually 
 expensive piers. The sum of the land and improvement values rep- 
 resents the total assessment. 
 
 (2) Assessment of personal property. Blanks upon which per- 
 sonal property returns are ix) be miade have in past years been fur- 
 nished by the Auditor General of the state. By virtue of recent state 
 legislation, however, the Board of Revision will in the future pre- 
 scribe the forms to be used. The following is the form to be used 
 hereafter : 
 
 EETURN' OF PERSOI^AL PROPERTY 
 
 SUBJECT TO TAXATION AT THE RATE OF FOUR MILLS OI^ THE DOLLAR 
 
 For the Year 1914 
 
 Under the Provisions of the Act of June 17, 1913, 
 
 Made by of Philadelphia County, Penna. 
 
 ^OTE : — ^Instructions will be found on page 3 of this blank. 
 
 ]N'o correction of this Return can be made after December 31, 
 1913. 
 
 All applications for corrections must be made prior to that date. 
 
 1. Mortgages, irrespective of the location of the prop- 
 
 erty on which the mortgage is secured, the residence 
 
 of the mortgagor or whether interest is paid thereon $ 
 
 2. Promissory ^N'otes^ Penal and Single Bills, irre- 
 
 spective of the residence of the makers thereof $ 
 
 3. Judgments held by the person, firm or corporation 
 
 making this return $ 
 
 4. Bonds given by individuals $ 
 
 , 5. Public Loans or Bonds issued by any State or Terri- 
 tory, the District of Columbia, any foreign country, 
 
 or any county, city, borough, township, school dis- 
 trict or incorporated district, except those issued by 
 
48 
 
 the State of Pennsylvania or by any county, city, 
 borough, township, school district or incorporated 
 district thereof $ 
 
 6. Loans secured by bonds or any other form of certifi- 
 cate or evidence of indebtedness, including car trust 
 securities, issued by any corporation, association, 
 company or limited partnership formed under the 
 laws of this State or of the United States, or of any 
 other State or Government, except loans issued by 
 corporations of the State of Pennsylvania or by such 
 foreign corporations as are liable to taxation in 
 this State $ 
 
 1. Shares of Stock of any bank (except national banks), 
 corporation, association, company or limited part- 
 nership formed under the laws of the United States, 
 any foreign Government or any State other than the 
 State of Pennsylvania $ , 
 
 8. Articles of Agreement and Accounts, bearino: in- 
 
 terest • $. 
 
 9. Annuities yielding annually over $200.00 $. 
 
 10. Stages^ Omnibuses^ Hacks^ Cabs and other vehicles 
 
 used for transporting passengers for hire (except 
 
 Steam and Street Passenger Railway Oars) $ . 
 
 TOTAL $, 
 
 (Horses and Oattle are subject to taxation for city and 
 school purposes at the same rate as real estate.) 
 
 Horses, Value, $ . 
 
 Cattle over the age of 4 years, Value, $. 
 
 IE THIS COLUMlSr Els^TER PROPERTY HELD 
 IIST TRUST. 
 
 Trustee, 
 
 Executor, 
 
 Administrator, 
 
 Guardian, 
 
 Assignee, 
 
 Committee, 
 
 Receiver, 
 
 Agent, 
 
 Attorney in Fact, 
 
 (Erase titles not used.) 
 
 Estate of 
 
49 
 
 1. Mortgages, irrespective of the location of the prop- 
 
 erty on which the mortgage is secured, the residence 
 of the mortgagor or whether interest is paid thereon $, 
 
 2. Peomissory ISToTEs, Pej^al and Single Bills, irre- 
 
 spective of the residence of the makers thereof $ . 
 
 3. Judgments held by the person, firm or corporation 
 
 making this return $ . 
 
 4. Bonds given by individuals $ , 
 
 5. Public Loans or Bonds issued by any State or Terri- 
 
 tory, the District of Columbia, any foreign country, 
 or any county, city, borough, township, school dis- 
 trict or incorporated district, except those issued by 
 the State of Pennsylvania or by any county, city, 
 borough, township, school district or incorporated 
 district thereof ., $, 
 
 6. Loans secured by bonds or any other form of certifi- 
 
 cate or evidence of indebtedness, including car trust 
 securities, issued by any corporation, association, 
 company or limited partnership formed under the 
 laws of this State or of the United States, or of any 
 other State or Government, except loans issued by 
 corporations of the State of Pennsylvania or by such 
 foreign corporations as are liable to taxation in 
 this State $ 
 
 7. Shares of Stock of any bank (except national banks), 
 
 corporation, association, company or limited part- 
 nership formed under the laws of the United States, 
 any foreign Government or any State other than the 
 State of Pennsylvania $. 
 
 8. Articles of Agreement and Accounts, bearing in- 
 
 terest $. 
 
 9. Annuities yielding annually over $200.00 $. 
 
 10. Stages, Omnibuses, Hacks, Cabs and other vehicles 
 
 used for transporting passengers for hire (except 
 
 Steam and Street Passenger Railway Cars) $. 
 
 TOTAL $. 
 
 STATE OF PENNSYLVAISriA, ) . 
 
 CITY a:n^d cou:n^ty of Philadelphia, I ^* * 
 
 , being duly , deposes and says — 
 
 residence (or the principal office of the corporations, limited part- 
 nerships or co-partnerships of which he is Treasurer) is at N'o 
 
 4 
 
50 
 
 ....Street, Ward, in the City of Philadelphia, 
 
 Pa., and the foregoing return is a full, true and correct statement, 
 to the hest of knowledge and belief, of all personal prop- 
 erty owned or held in trust by that is subject to taxation 
 
 for the year 1914, under the laws of this State. 
 
 191 
 
 to and subscribed before me this .day of 
 
 (^OTE. — Taxables who have Judgments, Mortgages, etc., en- 
 tered of record in the several counties of this State, absolutely 
 worthless at the date of this Assessment will save time and expense 
 of attending the appeal by filling out this part of the blank and 
 being qualified to the same, otherwise, in case of appeal, they will 
 have to appear before the Board of Revision of Taxes.) 
 
 Philadelphia County, ss.: 
 
 , heing duly , deposes and says:. 
 
 owns and has control of the following Judgments, Mortgages, etc, 
 which are absolutely worthless and the person or persons against 
 ivhom held are totally insolvent and the amount uncollectible at the 
 date of this assessment. 
 
 PLAINTIFF 
 
 DEFENDANT 
 
 Dollars 
 
 Ota. 
 
 REMARKS 
 
 
 
 
 
 
 
 -— 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Taxable, 
 
 and subscribed day of. 
 
 1913, 
 
51 
 
 INSTRUCTIONS. 
 
 a. Every person twenty-one years of age and upwards, being a 
 resident of or domiciled within this State, and every co-partnership 
 and unincorporated association located or doing business in this 
 Commonwealth, and every corporation, limited partnership and joint 
 stock association not specifically exempted, owning or holding any 
 personal property of the classes enumerated in Section 1 of the Act 
 of June 17, 1913, and set forth specifically in the questions upon 
 page 1 of this blank, whether the same be held in his, her or its 
 own rights or as trustee, executor, administrator, guardian, assignee, 
 committee, receiver, attorney in fact, agent, or in any other manner, 
 for the use and benefit of some other person or corporation, is 
 required each year to make return to the assessors, under oath, of 
 the amount of such property. 
 
 b. Property of minors is taxable in the name of the guardian. 
 
 c. The domicile of the taxpayer is where he permanently re- 
 sides. Absence for months or years will not change it, so long as 
 there is an intention of returning, and it cannot be lost until another 
 has been acquired. He is there liable to taxation upon all his 
 personal property, whether it be within or without the state. A 
 temporary residence in this state renders taxable only so much of 
 his personal property as he has actually within the state. 
 
 d. The residence of the trustee, executor, etc., and not the 
 residence of the person or persons beneficially interested in the 
 estate, determines liability for the personal property tax. 
 
 e. The words, "free of tax," printed on certain bonds do not 
 in any way relieve the holders of such bonds from liability for the 
 tax thereon. These words mean only that the company issuing the 
 bonds will refund to the holder the tax paid on them. Such bonds, 
 if falling within any of the classes enumerated on page 1, must be 
 included in this return. 
 
 f. Unincorporated associations and corporations of the first 
 class (i. e,, those organized not for profit), except purely charitable 
 institutions, must make this return the same as individuals. 
 
 g. Private banking and brokerage firms, as well as the individual 
 members thereof, must make this return. 
 
 h. Building and loan associations, savings institutions having 
 no capital stock, fire companies and firemen's relief associations, life 
 and fire insurance corporations having no capital stock, secret and 
 beneficial societies, labor unions and labor union relief associations 
 and beneficial organizations paying sick or death benefits from funds 
 
52 
 
 received from voluntary contributions or assessments upon members^ 
 are not required to make this return. 
 
 i. Pennsylvania corporations or foreign corporations paying a 
 capital stock tax direct to the Commonwealth upon reports filed 
 witb the Auditor General's Department are not required to make 
 this return of personal property owned by them in their own right 
 to the local assessors, but they must return to the local assessors 
 all personal property held by them as trustee, executor, administrator, 
 guardian or in any other manner. This is not to be construed as 
 relieving the individual from returning to the local assessors the 
 capital stock of foreign corporations held by him. 
 
 j. The return of Personal Property should be read carefully 
 before making any entries. It must be made out by ANSWERIKG 
 SPECIFICALLY EACH QUESTIOE^ on page 1 of the blank, 
 inserting the word NOl^E or the amount taxable after the questions. 
 It must be sworn to before the assessors or some person authorized 
 to administer oaths, and must be EETURlSrED to the proper officer 
 within TEl!^ days from the date of the delivery of the blank at the 
 dwelling house or place of business of each taxable. 
 
 k. If the person served has no personal property taxable, he 
 should answer the questions by writing the word NONE opposite 
 each item, make oath to the Return and give the same to the 
 assessors. 
 
 1. In case no return is made within ten days the assessors are 
 REQUIRED to make an estimated assessment, to which 50 per 
 cent, will be added, as required by law. 
 
 m. If any taxpayer shall enter into any arrangement or under- 
 standing with an assessor whereby the return made by such taxpayer 
 shows a less amount of property than he really owns, both parties 
 will be guilty of conspiracy, and, upon conviction, will be liable 
 to a fine of $1,000 and to undergo an imprisonment of not over 
 three years. 
 
 n. The making of a false or fraudulent return is willful and 
 corrupt perjury, and the person making the same shall be subject 
 to pay a fine not exceeding $500 and to undergo an imprisonment 
 not exceeding seven years, and to be forever disqualified from being 
 a witness. 
 
53 
 
 1914 
 
 EETUE]^ OF PERSOIS^AL PROPERTY 
 
 Subject to Taxation for the Year 1914, made by 
 
 Ward. 
 
 This return must be made out by you and returned to the 
 
 undersigned within T'EN DAYS from 1913, 
 
 sworn or affirmed to before tJie Assessor or any other person au- 
 thorized to administer outlis, of the truth of the facts therein stated. 
 In default of such Return, the ASSESSORS ARE REQUIRED 
 to make out an estimated Return of your taxable personal property, 
 to which a penalty of 50 per cent, must be added in accordance with 
 the Act of Assembly herein referred to. 
 
 NOTE. — ^EACH question on page one of this blank must be 
 answered SPECIFICALLY by inserting the word ISTONE or the 
 AM0U:N^T taxable, after each item. 
 
 Read Third Page Carefully 
 
 As the act of June 17, 1913, makes the 4 miU tax a city tax, any 
 change in returns or estimates must be made prior to December 31, 
 1913, instead of August 1, 1914. The Board has enclosed the fol- 
 lowing special form on pink paper with the above-mentioned blank 
 for the return of personal property tax. 
 
 Office of the Boakd of Revision of Taxes, 
 
 Room 180, City Hall, Philadelphia. 
 
 SPECIAL E^^OTICE TO TAXPAYERS. 
 
 Heretofore personal taxes were assessed for state purposes, and 
 the assessments were subject to correction up to August 1st of the 
 current year. 
 
 For the year *1 9 14, and thereafter, these taxes are assessed ex- 
 clusively for municipal purposes, and form the basis of part of the 
 borrowing capacity of the city. 
 
 All applications for changes in personal returns or estimates 
 mtist he rriade prior to December 31, 191 S, After that date no such 
 corrections can he made. 
 
 By order of the Board of Revision of Taxes. 
 
 ALBERT LIST, 
 
 Chief Clerk. 
 
54 
 
 The Board of Revision has prepared the following instructions 
 to assessors regarding the personal property tax. 
 
 Direction to the Assessors Relative to the Assessment of Personal 
 Property Subject to the Jf Mill Tax; Generally hnoivn as 
 ''Money at Interest." 
 
 1. The prescribed blank form, upon which the return is to be 
 made, must be 'served upon every adult person in the different 
 assessment districts except those who, from their pursuits and their 
 mode of living, can fairly be presumed to be without taxable personal 
 property. It must be served upon all persons who, according to the 
 records, are the ovniers of mortgages or judgments. 
 
 2. A record must be kept in a small blotter of the name and 
 residence of every person upon whom the blank form is served, or 
 to whom notice of an estimated assessment is given. Reference to 
 this record will enable you, if necessary, to make affidavit to the 
 fact of service of these papers. 
 
 3. If any person upon whom the blank form has been served 
 fails to make a return within the time named on the blank, such 
 person must be notified of an estimated assessment. 
 
 The amounts of such estimates, in the absence of positive in- 
 formation to guide you, should be determined by the exercise of 
 the best judgment of which you are capable. 
 
 Before fixing the amount of an estimate, see whether any 
 allowance or correction of the estimate of the same person for the 
 preceding year has been made by the Board of Revision. 
 
 Former estimates must not be continued on the supposition that 
 they are correct, unless you are unable to get fresh information which 
 will guide you in making your new estimate. 
 
 4. Returns or estimated assessments should first be carefully 
 entered in the blotters. Before doing this, see that the addition 
 of the different items in the return is correct; and that the amount 
 returned individually, and that returned in a re'j^reseniative or 
 fiduciary capacity, are kept distinct and not lumped as a single 
 sum. When the return or estimate is transferred from the blotter 
 to the assessment book, there should be another comparison with 
 the original return or notice of estimate for the purpose of assuring 
 the correctness of the entry. 
 
 In making the entry in the assessment book, be particular to 
 write "R," in the remark column, for a Return, and "E" for an 
 Estimate; and always be sure that the location of the assessment 
 is that named by the person making the return and not that written 
 by the assessor on the back of the blank. 
 
55 
 
 Be careful that the decimal point, if used, is properly placed. 
 Misplacing it might turn $500.00 into $50,000. 
 
 Where ^^Monej at interest" is assessed to the owner of real 
 estate, the entry should be made, in the "Money at interest" column, 
 on the same line upon which the name of the owner is written. 
 Where assessed to a person other than the owner of the real estate, 
 be careful to enter the assessment on the same line on which the 
 name of the person assessed is written. 
 
 5. Where any person whom you have served with a blank tells 
 you that he prefers to make his return in another district — where 
 he either lives or has his place of business — send him to the assessors 
 of that district, and be sure to give them the name and address 
 of the person so sent. By so doing a duplicate assessment, due 
 to a Eeturn made in one district and an Estimated assessment in 
 another, will be avoided. 
 
 Miscellaneous Directions. 
 
 1. In entering assessments of horses and cattle, state the num- 
 ber, either returned or estimated. 
 
 2. ]^ot later than a date of which the assessors will be notified, 
 they must make a final comparison of the entries of both real and 
 personal property in the assessment books with their blotters; and 
 if they find any errors or omissions, or if any changes should be 
 m^ade in names or otherwise, the same must be reported to the as:: 
 sistant chief clerk. They are not at liberty to make the alterations 
 themselves. 
 
 Relative to Hearing Appeals. 
 
 On the days fixed for hearing appeals, and at all other times 
 when taxpayers have any complaint to make in regard to assessments, 
 remember to be courteous, patient and free from irritability. Bear 
 in mind the fact that any person who wishes to appeal has the right 
 to do so; and do not forget that many of those who appeal believe 
 they have a real grievance, and are so far affected by this belief as 
 at times to lose their accustomed self-control. 
 
 The form which has been used in the past is the one described 
 below* The assessors usually receive the blanks in September or 
 early in October. In theory they are supposed to deliver in person 
 lone of the blanks to each taxable person or corporation within their 
 
 *This form, now obsolete, is omitted. 
 
66 
 
 several districts. In practice, in making this distribution, assessors 
 exercise discretion, supported by records of mortgages and judgments 
 in tbe office of the Board, and other information which justifies the 
 assumption that a given individual possesses taxable personal prop- 
 erty. Each person believed to be taxable is served with one of the 
 prepared blank forms. 
 
 Upon receipt of the return blank, signed and sworn to, the 
 assessor copies the valuations in the assessor's book, classing the 
 items as moneys at interest, horses, cattle and carriages to hire. 
 
 If any taxable person or corporation refuses or neglects to return 
 the blank within ten days after receipt, as required by law, the 
 assessor, either in person or by mail, serves a second notice, the 
 printed form of which is as follows : 
 
 Office of the Board of Revision of Taxes. 
 City Hall, Room 180, Western Entrance. 
 
 Philadelphia^ 19 . . 
 
 Dear Sie: — Upon. .we left at your residence a 
 
 "Blank" for the return of Personal Property subject to taxation for 
 19 . . . Up to the present time such return has not been made by you. 
 Kindly give this matter your immediate attention, thereby avoiding 
 the necessity of our being compelled to make an estimate. 
 
 The ten days named upon the face of the blank having expired, 
 it will now be necessary for you to make return at the Board of Re- 
 vision of Taxes, City Hall, Room 'No. 180 or 183 (from 9 A. M. 
 to 3 P. M.). 
 
 Respectfully, 
 
 Assessors. 
 
 If no response is made to the second notice, the assessor makes 
 an estimate of the amount of taxable personalty owned by the indi- 
 vidual. This estimate is based upon mortgage and judgment records 
 plus other information the assessor may obtain. The Board of Re- 
 vision then adds 50 per cent, to the estimate as a penalty for neglect- 
 ing to make returns as required by law. This action is followed up 
 by the assessor by serving the taxpayer with the following notice, 
 prepared on a printed form, blue paper: 
 
67 
 
 Office of the Board of Revision of Taxes. 
 Room 180, City Hall, Philadelpliia. 
 
 SPECIAL ISTOTICE. 
 
 To Taxable Persons, Co-Partnerships, Unincorporated Associations, 
 Limited Partnerships, Joint-Stock Associations and Corpora- 
 tions, of Estimated Assessment of Personal Property Subject to 
 Taxation. 
 
 Philadelphia, 1909. 
 
 A blank form for return of personal property subject to taxa- 
 tion for the year 19 ... . was addressed to you and served at 
 
 on the day of 19. . . . As you have refused or failed 
 
 to make a return, properly verified by oath or aflSrmation, as required 
 by law, within ten days after being notified so to do, it becomes our 
 duty to make an estimated return of such personal property for you, 
 from the best information we can obtain. 
 
 We have, therefore, assessed such property at , to 
 
 which assessment the Board of Revision will add a penalty of fifty 
 per centum, as required by law. If, on or before the day fixed for 
 appeals from assessments, you shall present reasons, supported by 
 oath or affirmation, satisfactory to the Board of Revision, excusing 
 your failure to make the proper return, and shall then make such 
 return, the Board of Revision will substitute it for the estimated 
 assessment. 
 
 Your appeal will be heard on between the hours of 
 
 9 A. M. and 3 P. M., at the office of the Board of Revision of Taxes, 
 Room 180, City Hall, West Side. 
 
 Assessors. 
 
 (3) Notice of changes in assessments and of hearings on appeals. 
 As soon as values are determined by the assessors they are inserted in 
 the street blotter, or the personal property tax book if such is kept. 
 Early in October the Board of Revision usually decides upon dates 
 when hearings shall be held, and publishes notices thereof in the 
 newspapers. The assessors go through the list of taxable owners 
 within their several districts, note those whose assessments have been 
 changed, and serve each with a notice of the assessment and the date 
 of hearing on a printed form made out as follows : 
 
58 
 
 Office of the Board of Hevisiox of Taxes. 
 Eoom 180, City Hall, Philadelpliia. 
 
 isTOTicE OF assessme;n^t. 
 
 Philadelphia, 191S. 
 
 To or Owner 
 
 You are hereby notified that we have assessed your 
 
 REAL ESTATE for the year 1914 
 
 at such rates and prices as, after due examination and consideration, 
 we believe the same would sell for, if sold singly and separately, at 
 a bona fide sale after full public notice — and that in default of a 
 return from you, we have made the following estimated assessment 
 of your horses, mules, cattle, and carriages to hire, subject to taxa- 
 tion, as follows: 
 
 Real Estate, $ 
 
 Horses and Mules, ^ 
 
 Cattle, 
 
 Carriages and Other Vehicles (to hire), 
 
 'No Value 
 
 If you think these assessments are in excess of the value of the 
 property, or if they are erroneous, your appeal will be heard on 
 
 .between the hours of 9 A. M. and 3 P. M., 
 
 (Date) 
 at the office of the Board of Revision of Taxes, Room 180, City Hall, 
 West Side. 
 
 Unless such an appeal shall be filed on or before December 31, 
 1913, no change will be made in the assessment for 1914. 
 
 Assessors. 
 
 These notices are, wherever possible, served in person by the 
 assessors on the premises of the taxable owner. Some assessors keep 
 a list of persons so served showing the date of service. This, how- 
 ever, is not common practice. 
 
 On the date fixed the Board considers all appeals made. If the 
 testimony of the assessor is desired, the Board may summon him to 
 
59 
 
 appear at the hearing to explain why in his judgment the value set 
 by him should stand. The law requires that he attend these hearings 
 when notified by the Board to appear. 
 
 (4) Preparation of assessors' hoohs. "Assessors' books" is the 
 name by which the official records of assessment are known. They 
 are prepared directly from the street blotters ; the work of transcrib- 
 ing being done, in almost all cases, by the assessors themselves. There 
 are at this time 165 volumes in a complete set for one year. Each 
 assessment district is divided into convenient sections or divisions. 
 Within each such section, one volume of the assessors' books is de- 
 voted to streets running north and south, or in that general direction ; 
 another to those running in an east and west direction. Volumes 
 within a district are numbered in order. North and south streets 
 are as a rule placed in volumes with odd numbers, although this 
 scheme is not invariably adhered to. 
 
 The number of sectional divisions into which a district is di- 
 vided is determined by the number of properties that can be listed 
 conveniently in one volume. The average is about two divisions or 
 four volumes to a district. Inasmuch as the law requires the assess- 
 ment books to be kept by wards, care is taken in dividing a district 
 into sections to preserve the ward lines. Thus, if a district comprises 
 parts of two wards it must of necessity be divided into at least two 
 sections. Each volume of the assessors' books is indexed by streets 
 alphabetically arranged, with properties listed under the streets in 
 the order of the street numbers. Even and odd numbers on a given 
 street lare separated. In addition a second index is prepared for each 
 volume, in which items are arranged alphabetically under the names 
 of the owners. This index is placed in the back of the volume. 
 
 Following is the form of the printed columnar headings, cover- 
 ing a double page, under which items ^are inserted : 
 
 House Number 
 
 Name of Owner 
 
 and Description of 
 
 Property 
 
 Real Estate Value, 
 Dollars 
 
 Real Estate 
 
 Corrected Value, 
 
 DoUars 
 
 
 HORSES 
 
 CARRIAGES TO 
 HIRE 
 
 CATTLE 
 
 Remarks 
 
 No. Value, Dollars 
 
 No. Value, Dollars 
 
 No. Value, Dollars 
 
 
 
 All data necessary for the preparation of the assessors' books are 
 contained in the street blotters (plus the personal property book, if 
 such is kept). The first two columns, containing the house number, 
 name of owner and description of property, are usually filled in early 
 
60 
 
 in the year at intervals while tlie field work is progressing. Nothing 
 further is done with the books until after the hearings on appeals 
 from assessments by the Board of Kevision, which is usually in the 
 month of l^ovember. Values are then taken from the street blotters, 
 after noting changes made by additions, reductions and allowances 
 granted to date, and recorded in the appropriate columns of the 
 assessors' books. 
 
 Exempt properties are listed in the same manner as others, ex- 
 cept that they are entered in red ink and the assessed value placed 
 directly below the description instead of in the column for values. 
 Corner properties are so noted. 
 
 If a property is classed as farm or suburban, the fact is indi- 
 cated by inserting ^^Farm" or "Sub" in red ink in the column show- 
 ing the house number. The absence of any such designation means 
 that the property is classed as "City" realty. 
 
 The books must be completed and returned to the office of the 
 Board of Revision for filing by January 10th. If changes in valua- 
 tions are made necessary after the books have been closed, by reason 
 of reductions or additions authorized by the Board, such changes are 
 recorded in the assessors' books by writing in the new figure in the 
 column for corrected values, or by drawing a red line through the 
 old figure and placing the new one above or below. 
 
 Both assessors certify to the contents of each volume for their 
 district as follows: 
 
 "We the undersigned, assessors of Real Estate and Personal 
 
 Property of the District, Philadelphia, Pa., do certify the 
 
 foregoing to be a just, true and correct return of all the Real Estate 
 and Personal Property subject to taxation for city and state pur- 
 poses in the Division of the Ward for the year 
 
 19.... 
 
 Assessors. 
 
 (Date) 
 
 (5) Preparation and submission of reports, (a) Monthly re- 
 port on building improvements: Each month the assessors of each 
 district are required to report to the Board of Revision on all build- 
 ing permits issued during the previous month. The report is pre- 
 pared and submitted between the first and fifth of the month, signed 
 by both assessors. The printed form used for the report is as follows : 
 
61 
 
 Assessors' Monthly Report. 
 
 For, 
 
 .19.. 
 Ward. 
 
 Incorporate List of Building Inspectors' Permits. 
 
 Assessors. 
 
 Date 
 
 Location 
 
 Description 
 
 Size 
 
 Estimated 
 Cost 
 
 Assessed 
 Value of 
 
 This 
 Property 
 for 19- 
 
 Remarks 
 
 In the column next to the last is placed the assessed value for the 
 preceding year. If the contemplated improvement has caused the 
 assessors to change the value, the value fixed for the forthcoming 
 year is placed in the column for remarks. If no change is made in 
 the assessment, the reasons therefor are noted in this column. This 
 report is submitted directly to the chief clerk. 
 
 (b) Monthly report of sales: The regular monthly report of 
 sales [for form, see description under 10) a) p. 42] is prepared in 
 the office of the Board, with the exception of the column for remarks, 
 which is left vacant. The assessors receive it in this shape, and after 
 considering its contents insert in the column for "remarks" a record 
 of action taken on each item. If the sales record leads them to 
 change the assessment for the forthcoming year, the new valuation is 
 inserted ; if no change is made, reasons are given for such. The re- 
 ports are then returned to the chief clerk. 
 
 (c) Report on appeals from assessments : After notice has been 
 given each year that hearings of appeals will be held by the Board, a 
 dissatisfied property owner may call at the office and fill in an appli- 
 cation blank for a revision of the assessment. This blank contains 
 space for a report by the assessors. As soon as the application is re- 
 ceived at the office of the Board and filed, it is forwarded to the 
 assessors of the district to which it relates. The .assessors then make 
 an investigation of the case and note in the proper space the results 
 of their investigation with reasons for making the assessment. After 
 being signed by both assessors the application is returned to the Board 
 for final .action. 
 
 The Board may also cause the assessors to make an oral report 
 on assessments if it deems it desirable for them to do so. 
 
62 
 
 (d) Report of changes in use of exempt property: Assessors 
 are required to keep informed as to the uses to which property ex- 
 empted by the Board from taxation is put. If they find at any time 
 that such property is being used for any other purpose than that noted 
 when the exemption was made, they report the facts to the Board, 
 stating the changes in use made, in order that the Board may take 
 such action as it deems proper. These reports are made on the forms 
 prepared for applications for hearings on appeals, the proper changes 
 in the form being made in ink. 
 
 (6) Designation of chcmge in street numbers and report to chief 
 cleric. The assessors, acting by authority of the Board of Bevision, 
 fix tbe street numbers of properties in their districts and change the 
 numbers when necessary to avoid confusion and secure uniformity. 
 On making such changes the following printed form is filled out and 
 served personally or through the mails on the owner of the property 
 or his agent : 
 
 Office of the Board of Revision of Taxes. 
 City Hall, Broad and Market Streets. 
 
 l^o Philadelphia, 191 . . 
 
 Sir : — By virtue of an ordinance of City Councils, approved the 
 30th day of September, 1880, entitled "An Ordinance to eifect uni- 
 formity in numbering houses, and to avoid duplication in the naming 
 fof streets," you are hereby notified that the correct number of the 
 
 house or property occupied or owned by you, situate on the 
 
 side street, commencing feet of 
 
 street, is and you are required, within thirty days from 
 
 date of this notice, to cause the said number painted, carved 
 
 or cast, to be placed in a conspicuous place upon said house or prop- 
 erty, in a permanent and durable manner. 
 
 For neglecting or refusing to have said house or property num- 
 bered in the manner and within the time specified, you will be sub- 
 ject to a penalty of five dollars for each and every offence; to be 
 recovered as debts of like amount are now recoverable by law. 
 
 By order of the Board of Revision of Taxes. 
 
 Assessors. 
 
63 
 
 This form is furnished the assessors by the Board of Revision in 
 smiall boobs with stubs from which the form, when filled in, is de- 
 tached. Each notice is given a number which appears on both the 
 foi"ms sent to the owner and the stub. The stub is retained in the 
 book as a record for the assessor. It is designed to show : dumber, 
 date, premises, house number, date of service, kow served. 
 
 Whenever a change is made in a street number or a new num- 
 ber fixed, the assessors report the fact to the chief clerk on printed 
 forms furnished them. The ward number, location, owner, number 
 (old and new) and kind of property aifected by each change is re- 
 ported. Upon receiving the report the chief clerk afiixes his signa- 
 ture thereto and forwards it to the registrar of the bureau of water 
 for his information. 
 
Gaylord Bros. 
 
 Makers 
 
 Syracuse, N. Y. 
 
 PAT. JAN 21, 1908 
 
 542113 
 
 UNIVERSITY OF CAUFORNIA LIBRARY 
 
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