Part 70 (1/2)

There are only eight residents of this city at the present time whose names appear on the tax list of fifty years ago; the only ones we can remember are the following: James Bird, Isaac Carroll, E. Coulter, C.

Fordyce, Jos. Perigo, David Lighty, P. F. Randall, and Wesley Stephens.

Some of the above paid a poll tax only. David Lighty paid tax on lot 3, block 28, original town, and has paid taxes on this same lot all the years since and owns the property today. Isaac Whittam paid the taxes on lot 5, block 13, original town. This is the corner lot on which the Montrose Hotel is located. The lot was then valued at $550, and the tax was $1.10. Isaac Carroll paid the taxes on three city lots, the total value of which was $585; also on two horses, value $150; one carriage, value $75; his tax was $1.92, paid in script. E. Coulter paid on a stock of merchandise (drugs) valued at $800.

A few others who are listed on the tax books of half a century ago are known to be living, but have removed to other places.

W. W. Smith, of Minneapolis, who was an active business man at that time, owned five lots on Second street, between Fifth and Sixth avenues east, on which he built a large brick building, intending to use it as a hotel. It was, however, used as a residence property, and was known as the Wadsworth Block. This property was located where the Illinois Central railroad lately erected their fine new freight depot, corner of Fifth avenue and Second street.

S. D. Carpenter, now a resident of Chicago, paid the taxes on the south 280 feet of out lot 4, valued at $850, tax $1.90. This property is located on Third avenue, between Eighth and Tenth streets, and includes the homes of A. Sinclair, Rev. Burkhalter, Ed. Clark, and the late home of Robert Williams.

Geo. Greene was the largest individual taxpayer of that day. He was a.s.sessed with some 70 city lots. Many of them were in the business part of town, the total a.s.sessed value of these was $28,575, and the tax was $56.40.

In his list were lots 3, 4, 5, 6, block 24 original plat, property on which is now located the Allison hotel, the College Inn and the three business rooms to the west, all on First avenue. Also a lot at corner of Second avenue and Fourth street, now owned by Mr. C. Magnus; these four lots were valued at $2,200 and the tax was $4.40. He owned lots 4 and 5 block 42 a.s.sessed at $300 each. These are now the homes of Dr.

Geo. Carpenter and Mike Ford. He also paid the taxes on 125 feet on First street lots now occupied by the Rudolph block, the Gazette office, Geo. C. Haman drug store and Geo. Yuill farm implements. The total value of this 125 feet was $3,600, the taxes $7.20. At that time this property was occupied by a large three story hotel called Greene's hotel, and it is said by those who were guests of the house that it was one of the best west of Chicago. The next largest taxpayer was John F.

Ely, who was a.s.sessed on 38 building lots at an a.s.sessed value of $24,800 and on which he paid a tax of $51.16. Lots 1, 2, 3, 4, 5, block 14, original plat, was valued at $3,500.00, tax on same $7.00. This was his home. A comfortable, unpretentious cottage occupied the center of block, surrounded by shrubbery, flowers and many apple trees. These lots are now occupied by the large business houses of Jones & Luberger, Martin Dry Goods Co., the Dows block on the corner of Second street and Second avenue, and also Snowden's, corner of Third street and Second avenue. He also was a.s.sessed with the property now belonging to the Churchill estate, corner of First street and Second avenue, value $1,150.00, tax on same $2.30. Lot 10, block 24, original plat, now occupied by the Cedar Rapids National Bank and for many years known as the old Baptist church corner, was a.s.sessed at $700.00 and the tax was $1.40.

Mr. Ely was also the owner of lots 4, 5, 8, 9, block 15, which is now the John H. Taft corner, and the store of Ludy & Taylor, all on First avenue, together with the property on which is located the ”Oriel”

block and part of the next lot to the west, both on Second avenue.

These four lots now just in the most valuable part of the business district, were valued at $2,850.00, on which he paid the city tax of $5.70. The lot on the corner of Second avenue and Fifth street on which the Public Library is located, was one of his lots and is one that he continued to own up to the time it was condemned by the library board for the purpose of erecting the library building. This lot was a.s.sessed at $425.00, tax paid 85 cents. He was also the owner of lots 8, 9, 10, block 23, original plat. These are on First avenue between Fourth and Fifth streets. These three lots were a.s.sessed at $1,350.00, tax paid on same, $2.70.

The lots 1 and 2, block 4, was also included in his district. These are on the corner of First street and Second avenue. It was regarded as valuable property by the a.s.sessor of fifty years ago, as he has these two lots a.s.sessed at $3,700.00. No other two lots in the city were rated at so high a value as these. This must have been regarded as the best business location of that day.

The next Cedar Rapids tax payer who had to gather up the next largest amount of city scrip with which to pay his city tax was Mr. N. B.

Brown, who was a.s.sessed with 47 city lots the total value of which was $20,750. This with some personal property, as merchandise, horses, cows and bridge stock made his total property valuation $23,290.00 and on this amount he paid a city tax of $46.58. Mr. Brown was one of the owners of the original plat of the city and many pieces of property which are now very valuable was at that time set off to him as his share of the original town plat.

Lots 3 and 4, block 25, are two valuable pieces of property. These are on Second avenue between Third and Fourth streets and on which is located the Damour Grocery House, and some of the property on which the new government postoffice is erected. These two lots were a.s.sessed at $900.00 on which he paid a tax of $1.80. Mr. Brown also was the owner of lots 6, 7, 8, block 23. These were on the north side of First avenue and extended from Fourth street west to where the Grand hotel now is and included the Chicago & Northwestern freight depot, the Pullman House, the Delavan hotel and the property now owned by Mr. Lansing and used as a saloon. These three valuable lots were then a.s.sessed at $1,700.00 on which he paid the tax of $3.40.

Another fine piece of property was his home, which was the entire block 38. His fine brick residence was located in the center of the block and was at that day one of the finest dwellings in this part of the state.

These ten lots which were all included was valued at $3,250.00. This property has been sold and sub-divided until the only part left is the southeast corner of the block which N. E. Brown his son, now occupies with a fine modern brick dwelling, directly opposite Grace Episcopal church.

He was also the owner of the property on which Gorman's hotel is located. This hotel was built by Mr. Brown and a few years after it was considered the best hotel to be found in this part of the state. The upper story was finished for an amus.e.m.e.nt place and before the building of Greene's opera house this was the only place that could be used for that purpose.

Mr. Brown was largely engaged in milling at that time and owned and operated a woolen mill and also a flouring mill, the buildings of both are still standing but have not been in operation for some time.

Greene, Merritt & Co. were the bankers of that period and were a.s.sessed with one city lot, corner of First street and B avenue, value $700.00, together with their bank capital $20,000. Their city tax was $41.50.

The senior member of this firm was Geo. Greene, who was the largest real estate owner of that date and who has been mentioned before in this article. Mr. Merritt, the other member of the banking firm, was a brother-in-law of Mr. Greene. Messrs. Geo. Greene, Wm. Greene and Joseph Greene were brothers and together were largely instrumental in shaping the development and growth of Cedar Rapids. They had faith in its future and did not hesitate to give their money and their time to every effort made to advance, build up and beautify their home city.

Wm. Greene was a.s.sessed with some twenty city lots, the value of which was $5,625.00, which with some personal property a.s.sessed to him made his total valuation $6,360 and his tax paid in city scrip $12.72. He was the owner of the east 1/2 of out lot 6 and Mr. Merritt was the owner of the west 1/2 of the same out lot. This property was a.s.sessed at $19.00, for both Mr. Greene's and Mr. Merritt's part. This out lot is situated between Fourth and Fifth avenues and Eighth and Tenth streets and is now built up with some of the finest homes in the city.

A. C. Taylor, Luther A. Brewer, Mrs. N. Bourne, Henry S. Josselyn, Dr.

Ruml, Wm. H. Dutton, Geo. A. Mullin, John H. Taft, and many others have homes in this out lot.

Greene Brothers were a.s.sessed with eight lots, all well inside the business district, which were valued at $5,085.00; tax on same $10.17; lots 6 and 7, block 16, value $1,300.00; tax $2.60. These lots are on the corner of First avenue and Third street and are now occupied by Tony Naso on the corner for a fruit store and the balance of the lots by the ”Fair Company.”

Mr. Daniels was another large owner of Cedar Rapids real estate, fifty years ago. The a.s.sessor for that year had him listed with 38 city lots besides four entire out lots, together they were a.s.sessed at $17,025.00, and the tax on the entire property was $34.05, all paid in the usual city script. Some of this property lying in and near the business part has become quite valuable. Lot 2, block 5, being a lot on Second street between Third and Fourth avenue, was listed by the a.s.sessor at $500.00. This piece of property was sold to John Murray some two years ago for some $12,000.00, or thereabouts. This is now occupied by the interurban railway as their depot. Another piece a.s.sessed to the same party, lot 6, block 12, corner of Third street and Fourth avenue, the rear part of this lot is being improved this present season by the Bohemian Turners. This lot was a.s.sessed at $425. Tax on same, 85 cents. Mr. Daniels was also owner of lots 8 and 9, block 14.

These lots are on Third avenue between Second and Third street and are owned by Sam Armstrong and John S. Ely, the a.s.sessed value of the two lots was $1,250.00 and tax on lots $2.50.

Lot 10, block 42, value $375.00. This is the corner lot on which the Methodist church is located. Lot 1, block 43, value $350.00. This is the corner on which the Christian church was built.

Lawson and Lowell Daniels, under the firm name of L. Daniels & Co., were a.s.sessed with 19 city lots, value of which was $8,775.00.

Merchandise, $1,000; five horses, $375.00; three carriages $150.00. The total tax was $21.40.