Weekly Trinity journal., 1873-04-12

RULES AND REGULATIONS EoR ASSES
soRs.-The State Board of Equalization
has prescribed series of rules and regu-
lations for Assessors and County Super
visors acting as Boards Of Equalization,
which are in substance as follows:
An property must be assessed at full
cash value, and no deduction allowed fo1
any Indebtedness against the same or the
owner thereof.
The assessment must be completed be-
fore the first Monday in July, and the
County Board Of Equalization must com
piete their duties before the first Monday
in August.
The Assessors blanks to be the same
as last year, and sworn to before filing up.
Special deposits in bank TO be assessed
to depositors, if in the State 4; if not, then
TO the bank, for the depositors.
Bankers to be assessed for capital on
hand, except special deposits, also all sol
vent loans and debts due them.
Care should be taken so as not to as
sess money loaned out, or money loaned
to or deposited with banks or banking as
socations as money, but such property
must be assessed to the owners or hold
ers as solvent debts.
If there be any difficulty in ascertain
ing the "full cash value" of any prop
erty, real or personal, resort must be had
to the rule Of Interpretation prescribed by
the code, which is, 1.-THE amount at which
the property would be appraised if taken
in payment of "A just debt due from SOL
vent debtor"
Assessors must not assess the property
OF any person in gross, nor can the agents
returns be received, if the owners ofprop-
erty can be found in the county.
Salt marsh and tide lands, swamp and
oyerfowed lands, school lands, and all
other lands purchased Of the State, by
payment in whole or part, must be as
sessed at their full cash value to such
purchasers, or their assignees, or legal
representatives.
Presumption claims to land should be
listed as the possession, interest and claim
OF A. Is. in and TO the tract of land de-
seribed as follows, describing the land. }
If, however, the entire purchase mon
ey has been paid by the pre-emptor, and
a certificate issued therefor, the land it.
self must be assessed to such pre-emptOr,
Notwithstanding the patent has not been
issued.
Hereafter growing crops will not be
assessed rs such separately from the land,
but in assessing land having a growing
crop thereon, such crop should be consid-
cred as a constituent in estimating the
value thereof.
A mortgage must not be assessed, but
the debt secured by the mortgage must
be assessed as solvent debt, to the mort
gagee or owner, in the county where he
resides.
Leased lands should be assessed to the
lessor or landlord. Mortgaged lands
should be assessed to the mortgagor or
owner.
Personal property mortgaged or pledg-
ed must be assessed to the person in pos
session but this applies only to tangible
personal property, not to solvent debts,
bonds, warrants and certificates Of indebt-
another, by delivering or transferring the
possession Of the documentary evidence
OF the debt for purposes Of security.
No specific tax is levied on dogs, but
they, like other animals, are taxed as
property.
All lcvies Of special school or road tax
es by Boards of Supervisors in districts
less than the whole county, upon assess
ments Of property in such districts made
by County Assessors, are illegal and void.
Only such school and road taxes should
be levied as are authorized by law to be
levied, at uniform rate, upon the whole
county.
Sections from 1880 to 1874, inclusive,
provide constitutional method for as
sessing, levying and collecting a district
school tax. The special district tax re-
ierred to in Sections ,S45 to | ,S4S inclu-
sive, cannot be constitutionally levied.
The property road tax mentioned in Sec
tions 2,663 and 2,664 must not be levied,
because the exception in favor of incor.
porated towns and cities, contained in the
last named section, renders the tax OBJ
noxlous to the constitutional prohibition.
In counties containing no incorporated
cities or towns, the property road tax may
be lawfully levied.
Its made the duty of Supervisors to pro-
vide maps OF all the lands in the county
for the use Of Assessors. 1t is recon-
mended that n county map should be pro
vided in each county, photographic copies
OF which should be cheaply furnished to
each Deputy Assessor. The cost Of a
map maze from Il complete survey or all
the lands in the county would be small
compared with the advantages it would
be to the officers as well as to the people
Of the county.
County Boards of Equalization have
no authority to declare any property to
be exempt from assessment or taxation.
Their powers are limited to the exercise
Of a sound discretion, in increasing or re-
ducing the valuation Of the Assessors, for
the sole purpose Of making them conform
as near as may be, to the well understood
standard of valuation required by the
Code. The statute has not conferred au-
thority on the Board of Supervisors to
cancel or strike out an assessment under
any circumstances, and in case of an at
tempt to do so, it is the duty of the Audi
tor, in preparing the duplicate assessment
book for the Collector, to disregard such
attempted cancellation.