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 assessor of fifty years ago, as he has these two lots assessed 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 assessed 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 assessed 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 assessed 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 amusement 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 assessed 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 assessed with some twenty city lots, the value of which was $5,625.00, which with some personal property assessed 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 assessed 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 assessed 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."