The Idaho world. [volume] (Idaho City, Idaho Territory) 1864-1918, 1865-01-21
TAXES FOR Is65--HOW PAYABLE,
AND HOW COLLECTED.

/
provisions ii reference to taxes and their
payment, which are of general interest to tax
payers.
The amount levied by the Act for Terrific
rial purposes, is seventy cents upon each one
hundred dollars of taxable property. The
County Commissioners of each county are
authorized to levy and collect tax for
county expenditures not exceeding one hun
dred and fifty cents on each one hundred
dollars-and such additional and special
taxes as may be authorized by law. The tax
for county purposes to be assessed by the
Commissioners, prior to the first Monday of
May. - <stss
These taxes must be paid in the legal coin
of the United States, or in foreign coin at its
current value; or they may be paid in gold
dust or bullion at their cash value, which in
all cases is to be decided by the Tax Collec-
tor th1f
County warrants, however, can be used for
the payment of q portion of these taxes.
/" All county warrants or orders, drawn upon
" the general fund Of the county, are hereby
!" made transferable, and shall be received for
" county tax or dues, except poll-taxes and
" one half of the tax for licenses; provided,
/" that any person holding county warrant
g or order issnedto him. or her, in his or her
/" own name, shall have the right to pay the
!" same to the Collector for any county license
issued to him or her personally, or to the
= firm of which he or she is member.
A provision has been made for setting aside
from the amounts collected in coin, dust, or
bullion, /" for county purposes, sum not ex ;'
Z ceeding ten per cent, to pay in cash all the
J" current expenses of the Court House. the
Jail, and the officers of the several county
/" Offices for lights, stationery, food for pris-
2 oners, and repairs for buildings"
The enumeration, excepting certain de-
scriptions of property from taxation, includes
the property of, widows, or orphan children,
MOTTO exceed the amount of one thousand
dollars to any one family; growing crops s
mining claims, provided all machinery and
improvements appurtenant thereto, or u bon,
mining claims which have separate and
Independent value, shall be subject to taxa
ton; tools of mechanics, farming tools of
husbandmeng libraries of professional men,
and private citizens household furniture of
families, and householders which do not ex-
coed in Nalueto eachithe sum. of $50; and
tools of miners, not exceeding in value 10
each. owner the amount of $50.
The tax levied is made lien against the
property assessed, which lien attaches on the
lst Monday 'ot May on all property then in
this Territory and on all Ipreperty whenever
it reaches the TefritoryIA EAi1f@YHq
The Assessor must perform his duties be-
tween the first Monday of May and the first
Monday of August of each year. A subse=.
quent assessment may. be made of property
not listed at that date, up to the last Satnr-
day of September. The Tax Collector IS
required, unless otherwise ordered by the
County Commissioners, to accompany the
Assessor through the county, in which case
the Assessor shall be deputized to, collect the
poll taxes, and when parties do not own real
estate in the county, to collect the taxes on
all PERSONAL or movable property If the
taxes in such case are not paid, he is author
lied to seize sufficient personal property to
satisfy the tax. and costs, and shall sell to the
highest bidder after five days notice.
The Board of Equalization shall meet on
The second Monday Of August, and equalize1
the assessments of complainants.
The present form of collecting delinquent
taxes by suit, instituted by the District At
-orney, is abolished, and the delinquent tax
shall be collected by the Tax Collector by
notice and sale-the sale to be made twenty
3ne days from the third Monday of November. |
Any deed derived from a sale of property. /
shall be conclusive evidence of title, except I
against actual frauds, orsthe pre- payment of
.he taxes, andlwiH entttlethe holder to awrit
'rFomnJthe District Court, Giving him posses !
sion. of the property. Property so sold may
be redeemed within six months, by paying to-
The fax Collector the amount of the taxes
md costs, with fifty per cent. thereon, or if