The Placer herald., 1871-03-25
IMPORTANT TO TAX PAYERS.

Rules and Regulations Prescribed by the
state Board Of EQUALIZATION for the Govern
ment of Assessors.
To the County assessor Of Sonoma County:
BY the authority of the thirteenth section
of an Act of the Legislature, entitled can
Act to provide for state Board of Equali-
zation, approved April 4, 1870, the follow
ing rules and regulations are prescribed for
the government of Assessors:
1st. BY full leash value" mentioned in
the thirteenth section of the Act to provide
revenue for the State, passed May II, 1861,
is meant, not the price that may be obtained
at forced sale, but such a price as is COM
monty paid for such property in the neigh
borhood, and for which it will sell at private
sale, after reasonable time given for its dis
position. In estimating the value of prop
erty, conformity to this construction is ex
pected.
ID. Use the form of Assessment List"
sent from this office, and exact from each
person, without exception, a statement, un-
der oath, administered before filling, and
signed by him, of his property, and preserve
the same. In all cases rigidly enforce the
penalties provided in the thirteenth and
eighteenth sections of the Revenue Act
against all persons who refuse the statement
or to take the OATH See Statutes 1861,
and Statutes 1868, page GA.
3D.. Real estate should be described with
reference to United States surveys where
made; if not made, then carefully and accur
ately by metes and bounds. In case Of
Spanish grants, the description in patents
may be followed, excluding by definite des-
cription such tracts as may have been sold
and carved out of the same.
Land should be classified on the Roll
where practicable, naming its nature, use
and adaptabiity arabic, grazing, etc.
Real estate, under our revenue system, is
land only. or the claim to, Or possession, or
right of possession of land, and must be list
ed under the head of "Real Estate
In assessing land, no regard is to be paid
to the use to which it is applied; whether
enclosed, improved or occupied or the size
of the tract, is not to be considered. Its in
trinsic worth, simply as land, is alone to be
estimated. Its fertility, adaptibility for GER
tain purposes, and proximity to market, are
the elements of value. Improved land has
two elements of value: First-the land to
be estimated or valued the same as contigu-
Gus unimproved land of similar fertility and
character; and second-the improvements"
thereon.
Improvement" consist of houses struc-
lures of all kinds, fences, fruit, and nut pro-
ducing trees, orchards, vineyards, and what
ever has been added to the land or augments
its value, and must be adequately assessed
and their value estimated distinct from the
land, and should be definitely described in
the Assessment Roll. The value of i'm
provements should be stated in the column
under that head, and not be blended with
the valuation of the land.
The practice has obtained in some coun-
ties of assessing all land at an uniform rate
This must be abandoned, each tract should
be assessed at its own value.
All property, both real and personal,
should be subjected to personal inspection
where practicable. 1t is not enough to take
the rumor or opinion OF neighbors, or to copy
previous Rolls.
4th. Possessory rights ana claims to land
should be assessed as other property. The
question is, what is such possession worth ?
In many instances a patent from the Gov
ernment would add but little money value
to the right or claim. Where land is held
by purchase from the State, and a part of
the purchase money remains unpaid, no de-
duction is to be made for that reason; but
Il same is to be assessed just as other
lands.
9Th. An Act passed by the last Legisla
ture forbids separate assessment Of grow
ing crops, but directs them to be treated as
a part of the land. 1t is difficult for Asses
sors to assign any uniform value to these
crops, for while in early assessments it is
impossible to decide whether they will be Of
any value, later assessments may warrant
to Assessors in assigning a value. As the
law requires some estimate on "growing
crops," 1t is recommended that $--be
added on all lands sowu or to be used for
crops, whether for grain, hay, root crops,
flax, tobacco, or other productions.
9th. In assessing stock just discrimina-
ton should be used. Each variety should
be valued according to its market value.
Fine rams, horses, and neat cattle are to be
assessed in excess of the value of inferior
kinds, which last have heretofore fixed the
value of the different species. This evil
must be avoided as unjust and unequal.
7th. The Revenue laws and the decis