88
THE AMERICAN JOURNAL OF SOCIOLOGY
of Secretary Smith had been called to the character of Mr. Por- ter's bulletins, gives the first intimation of the radical difference in methods in the earlier and later censuses. In this bulletin are presented the following figures accompanied by the follow- ing remarks :
True value of all real and personal property
Assessed valuation of real and personal property
Per
Increase
Per
Increase
Year
Amount
capita
per cent.
Total
capita
per cent.
1850
$ 7,135,780,228
308
$ 6,024,666,909
260
i860
16,159,616,068
5M
126.46
12,084,560,005
384 1
100. S8
1870
30,068,518,507
7 80
85.07
14,178,986,732
368
17-33
1880
43,642,000,000
870
45-14
17,139,903,495
342
20.88
1890
65,037,091,197
1036
49.02
25,473,173,418
407
48.62
It is evident from the small difference between the true and assessed values in 1850 and from the entire omission of the value of unorganized ter- ritories, that no account was taken at that time of the vast area of vacant public lands, or of any other property real or personal exempt from taxation, and the same is probably true at least to a considerable extent in 1 860. The true valuation reported in 1870 is believed to include, not only the property taxed, but also to a great extent that exempt from taxation by law or escaping it by fraudulent evasion, but little information as to the kinds of property included is published. The report of 1880 shows a classification of the prop- erty included, indicating a more rigorous investigation as to values.
This bulletin is stated to have been prepared by Mr. J. K Upton who also prepared bulletins 104 and 192. Seemingly unwilling to admit the falsity of his preceding bulletin, Mr. Upton remarks of the valuation of 1860 : "The same is probably true, at least to a great extent."
The method adopted in 1860 is plainly stated in the remarks of the superintendent of that census, which show that no prop- erty could have been included in the estimate of true value which was not included in the assessor's returns. In the Eighth Census it is remarked :
The marshals of the United States were directed to obtain from the records of the states and territories respectively an account of the value of real and personal estate as assessed for taxation. Instructions were given these officers to add the proper amounts to the assessments so that the returns
