Mr. Daniels was another large owner of Cedar Rapids real estate, fifty years ago. The assessor for that year had him listed with 38 city lots besides four entire out lots, together they were assessed 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 assessor 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 assessed 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 assessed 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 assessed 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 assessed 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.

Lot 5, block 2, is the lot on which the Masonic Temple is now located, and was valued at that time at $2,400.00. They used it then and for many years after as a store room and did a very large business. They sold about everything to be found in a well regulated country store, and were known for many miles around as reliable and enterprising merchants. They were also owners of lot 3, block 15. This is the lot on which the Reps Dry Goods Co. is located and was valued at $700.00. They were also owners of out lot 16, valued at $350.00. This is located between Third and Fourth avenue and Twelfth and Fourteenth streets, is now nearly all improved with fine homes, the new Westminster church is on this block, corner of Fourteenth street and Third avenue.

Harvey Higley and his brother, Henry Higley, under the firm name of Higley & Co., were large owners of city real estate, the larger part of which was in the district now given up to business. They were owners of the lot on which the Granby Block now stands, which at that time was only valued at $700.00. They were also assessed with the property on which the Denecke Dry Goods store is now located. This was assessed at a value of $80.00. On this lot was a large livery stable of which the Higleys were the owners, and which they conducted for many years after. They were also the owners of the lot, corner of First avenue and Second street, now occupied by Oscar Solomon, and ten years after erected the store building now standing thereon. This piece of property was valued at that time at $725.00. They were also assessed with lot 3, block 2, at a valuation of $1,700.00. This is on First street and is now occupied by Kubias & Son, as a harness store.

Sampson C. Bever was assessed with real estate to the value of $9,480.00, and personal property $515.00. On this assessment he paid a tax of $19.99. The most valuable piece of property held by himself that time was the homestead which was located on First avenue and between Fourth and Fifth streets. These five lots were assessed at $2,325.00; the house, which was a large brick structure, stood about where the old B., C. R. & N. Railway erected their general offices a few years since. The Milwaukee railway depot is also located on one of the lots of the Bever home property.

Mr. Bever was also assessed with lot 1, block 3, original town, at a valuation of $1,875.00. This is the lot on which the banking house of the Commercial Savings Bank is located and is a property which the Bever family have paid taxes on for over a half century. A large part of Mr. Bever's property was in lands lying outside of the city limits and which the writer of this article is not able to correctly describe. Mr. Bever located in Cedar Rapids in April, 1852, and for a number of years was engaged as a merchant, after which he became interested in banking and was the head of the private banking house of S. C. Bever & Sons. This bank afterwards became the City National Bank and was the first national bank to be established in Cedar Rapids.

H. G. Angle & Co. paid on a valuation of $4,700.00 real, $3,000.00 personal. They were largely interested in milling and also conducted a large store. The building in which they operated is still standing on the corner of A avenue and First street and is now occupied as a saloon. The company was assessed with twelve city lots.

A. M. Mekeel was assessed with personal property only, value $6,000 and paid into the city treasury the sum of $12.00. He paid the largest tax on money of any one in Cedar Rapids except the bankers on their bank capital.

Geo. Ohler, lot 8, block 11, value $375.00. He paid a tax of 29 cents. This was his home and was located on Sixth avenue and here he and Mrs. Ohler resided for over fifty years. Mr. Ohler died about four years ago and Mrs. Ohler more recently. The only member of the family remaining is Mr. Frank Ohler.