To me, this is not a question of efficiency. The real goal is not to squeeze every last dollar out of assessors, though there may be money saved. The real money at stake is taxpayer money.

If I'm not paying enough property taxes, then someone else is paying too much. This is about taxpayer fairness.

I think we're going to see some real debate over property taxes.

For the skeptic there remains only one consolation: if there should be such a thing as superhuman law it is administered with subhuman inefficiency.

A sense of the value of time--that is, of the best way to divide one's time into one's various activities--is an essential preliminary to efficient work; it is the only method of avoiding hurry.

Efficiency is doing things right. Effectiveness is doing the right thing.