AXN Arbok. March 14th ,1886. Ei. Courikr:- Will you be to ktnd as to publlsh the following : I find 11 tlie Courier of March Ulh, a commuuicatiou headed: "Equalization Figures," and suspecting the source from whence it comes, it scems a Hule strange, because the figures are apt to mislead. Is the uniformity of percentage any proof of a jv-6t and lawful assessrncnt, or a just equalization? Answcr: No. For instancc, in 1879 a cash vsluation was agreed upon by tlie board of supervisors, accordlng to law, and in 1880 a township roll shows an assessment (real and personal) of 553,905, and the same township roll shows an assesstnent in 1884 of $1,181,420! (not by the same assessor, however). If the state's last taxes had been apportioned in each yoar on the assessed valuation, then the percentage would be alike, but not the amount of taxes. But if the board or comniittee of equalization had raised the assessment of 1880 to the assessment of 1884, then the percentage would be more than doublé, on the assessed valuation, on the same amount of taxes, and high percentage would not prove high taxation. If one district is reduced in 20 years $139,000, and the percentage in 1S84 is 2.00 as "R" has ir, and nother district is raised in 25 yearB $1,056,000 (with one ward taken offof it) and its percentiige is f 2.09, according to "IV is that any proof of a lawful asseísment or equalization ? _v . .. :- , - l.-u 4aoo,ooa la QB yi-ur-j, i'H'R", ll:lP V16 Percentage in 1884 ai $2.31. Is that proot ot uii. ...,o or high equalization? Go it againat Aun Arborcity, but state thetruth. VN UI Mr. R picase look at the Coirier of January 28, '85, and explain why it is so in 1884, and why it was so in 185!) ? The lirst and third district of Ann Arbor city have reason to complain, and if it ia insisted upon that we are not too hiffb, then we insist and know that sonin olhei towns, especially those having villages in tht'in, ai e too low, very much too low. If Wa8htenaw county was eqii:ilizt-il at $35,000,000, then the board, or rqualiz;ition committee, miylit do justice lo tome of the low distiicts, ïfthey wcre inclined to do so. Have not most of our towuships, in the neriod of 25 years, improved from 16 to 20 per cent. ?