The Red Cloud chief., 1879-01-09

property for taxation. ars respectfully
submitted.
The general subject OF the taxation
~ property IL % which affects every
citizen, and should engage earnest n.
teniion especially u those officers
whose duties require them 10 take part
therein. The Office 81 Assessor IL one
Of grave responsibility. HIS Judgment
NJ Ia values usually obtains, with but
slight qualification by boards Of equali-
nation and IL not infrequenly happens.
without amendment nj all. Il Ii espec-
Tally important that he be thoroughly
acquainted with his duties. for upon
him rests In largest degree the rcspon-
slbiiity for the equal distribution of the
burdens u taxation among the people
! recommend, therefore. that upon
commencing his work each assessor dill
igently study the Law governing his Of
flee. In order Ia ATTAIN n full compre-
hension Of It's requirements and his o~n
authority. IL his work IN we'll and
Thoroughly done, there remains but liz
tie Ia engage the attention VI tho town
ship or city board Of equalization.
Real estate II subject To biennial as
se-sment only, and IL value once Is.
Aablisbed. cannot again be- changed an.
vi It's next regular assessment. For tkis
oason special = should be given for
it, proper valuation. The law requires
It's assessment at Its true cash value"
which the Assessor must determine for
himself. having proper regard u It's
location and advantages. Personal en-
animation Of each parcel IL almost i'm.
perative. In order a. n cOrrect iudg-
ment. The term ''true cash yalue,f'
does o mean the price ut which the
same would sell under the hammer, or
at forced sale, but rather the value In
ordinary traffic, In the usual and gen.
eral course Of business. and Of which
almost any citizen Is competent 10 Judge.
Fancy prices should not DO regarded,
nor the opposite extreme b. sought.
The law inteads the ordinary. fair cdi-
uatton Of tic property. The general
practice which has heretofore obtained,
has been : o Sssess at one-third rates. tho
effect OF which was IN make the aver
age for 1877 of farm lands II less than
seven dollars per acrc-a figure greatly
below the teal worth. and discourAging
for Iowa real estate. both ut homo and
abroad. At this low valuation. Il was
necessary To levy the maximum Of tax,
In order IN raise sufficient revenue;
whereas the reverse would be true, II
the valuations were up To The standard
which the law plainly requires.
recommend the subject 70 the earn
est consideration Of Assessors, and
trust the assessments Of 1879 will be
more nearly In compliance with the
statute. Let each assessor but perform
his own duty. and the several boards
Of equalization will easily adjust values
~ between townships and counties. 20
that all our realty will stand upon sub
stantiAlly the same basis.
Ot tie Assessment Of Personal Proper
ty.--The law requires the Board Of
supervisors IN ''clAssify the several
descriptions Of property to be assessed
for the purpose Of equalixing such as
sessment." This requirement applies
only to personal property, and has no
reference to real estate. with which
latter the board has nothing To do. ex-
cept when sitting As . board Of equal.
nation In June. Under this law Ii has
been the practice Of boards To adopt .
schedule Of average values for certain
kinds Of personally described therein.
which Is undoubtedly the true meaning
Of the statute. The trouble has been,
these values differ In different counties,
because each board sctA independently.
without the knowledge Of action else
where. Again: Assessors do not SUI
ficiently regard this action Of the board
~ authoritative, N II clearly 10. aud the
schedule should be respected. The
values fixed are neither maximum nor
minimum, but the average only. above
which the Assessor should not hesitate
70 90 In . proper case, and below ~
web. II the circumstances demand.
What IL wanted Is the fair. ordinary
value Of that property. To Instance:
II the average value Of . horse Is fixed
ut fifty dollars. all the horses In the
township should not be- assessed at that
figure. because some would readily sell
for double, aud often treble that sum.
and therefore would be- abore the average
Andsshould be assessed accordingly and
probably some would scarcely sell for
that price, and would fall below. both
~ 10 average and taxable rate. In
many townships the assessors regard
the schedule Ne the maximum. judging
from their returns, = there Is no
increase of the schedule values. That
this Is true 10 abundantly proven by
the assessments Of stock the present
year. wherein we find that the average
value Of horses Ia but e29; cattle, go;
sheep less than %. and swine but .
dollar!
The Assessor IL expected To exercise
his own best Judgement In all these
cases, inAsmueh A. discretion 10 allowed
him BY the law. Bear In mind II IL the
average only that are fixed by the
county board. and r intended simply
as . guide 10 the assessor. mo- the Also
Lutte value. This Is important from
the fact, n will appear on examination
Of the law. there can be no equalization
Of assessments Of personal property.
except by the township and city board.
on complaint of the individual interest
ed. The only true way IL 10 Aasess all
property at Its own fair value. This
done, every owner contributes his Just
proportion to the public revenue.
O Boards Of E9salssatsos. - The
township trustees, OF city council, -
the case may BE-. have the authority ~
equalise the assessments Of all tax pay
n 1T. l-A- ia