ebruary 3ü, 1880. Editor Courikr :- In reply to C. K's artiele, ït would appear that Ann Arbor is an unfortunate name when it comes to equalization. Iu 1859, Ann Arbor township was bied by a main artery when it was equalized the kighest of any tovvnBliip in the county, with the city taken nut of its heart, the Huron river running üuurtriuir thviuiali U. wk uu uvd and murshes from one-half to a mile or more on each gide of it, the soutliwest corner a mere wilderncss at that time. Let me state a circurustanee. In 1859, the writer of tuis moved lnto Ann Arbor township from an adjoining township. We sold our land at the rate of $:i9.00 per acre, and bought at the rate of $3G.0ü per acre. Yet our taxes, to uiy best recollection, were one-third more in Ann Arbor township upon the same amount of land, than they were in the adjoining township iu 1859 (and we did not live in the Union school district either), the school tax was about the same. Upon a ratioual system the equalization of the present is no worse than it has been iu the past. The root of the greatest evil is tuat our taxes are too high on the whole. It is a fact where the basis of valuatiou is left the same, there can be no increase in vahiatiun, and why Ann Arbor city should be so fortúnate, and improve so much, you teil. Fartning lands will not sell by from f 10 to $25 per acre what they would ten or fifteen years ago. Neither are they worth as much, Consequenlly we have decreased while the locatlon for marketing our crops is the same as it was in 1809.