ECCENTRIC OFFICIAL STA TISTICS 89
should represent as well the true or intrinsic value as the inadequate sum
generally attached to property for taxable purposes It must be borne in
mind that the value of all taxable property was returned, including that of foreigners as well as natives, while all was omitted belonging to the United States.
In the remarks of the Ninth Census (1870) General Walker cautioned the public against comparing the valuation of that census with the preceding census, and on page 3, Vol. Ill, explains :
That part of the social statistics schedule of 1850 which is devoted to the subject of valuation has always been understood to require :
1. A positive statement of the value of real estate as assessed for pur- poses of state and local taxation.
2. A positive statement of the value of personal property as assessed for purposes of state and local taxation.
3. An estimate of the officer making the returns of the true value of both species of property combined. The phraseology of the schedule in this matter is most unfortunate, but it has always been understood (interpreted is hardly the word) to mean what is given above.
General Walker farther explained that he had undertaken not only to obtain the value of property exempt from assessment but to estimate and include the value of property escaping assessment by reason of concealment. As the result we find that while in the census of 1860 the estimated true value reported exceeded assessed values but 35 per cent., the estimated true value in the census of 1870 exceeded the assessed value 112 per cent.
As has been stated by Colonel Wright the census of 1880 was taken under a new law. This law provided for the appointment of special agents for the collection of valuation and manufac- turing statistics, a duty that in previous censuses had been per- formed by the marshals who made the enumeration of population. At this census Mr. Robert P. Porter was appointed special ;. in charge of statistics of wealth, debt, and taxation. As a result of the change of methods the estimates of true value of the tenth census exceeded those of the ninth census 45 per cent., though assessed values indicated an increase of but 20 per cent.
The estimates of true value of this census were tabulated with
