A reduction of $14,900 in the $112,500 assessment on J. Wiss & Sons Co. plant, 24-44 South Sixth street, was granted by the Essex Country Tax Board today. The firm had sought a cut to $88,100. The city assessors concurred in the reduction when the tax board members studied the advance from eight cents a cubic foot to fourteen cents, which the city had fixed in establishing value of the factory buildings.

As the opened building is not in such good condition as the other structures the reduction was allowed on that building through a reduction of the cubic foot calculation to twelve cents.

Peter J. Warner, owner of $77 and 879 Broadway, wanted the assessments on the two properties reduced from $26,000 to $20,000 a figure, he said, the city promised to place it at. When it was found there was a mortgage of $80,000 the city declined to approve the reduction. The county board took the petition, under advisement.