, 1888-01-13

combine" is made for purposes not beneficial to the peo-
pie. A remedy in part would be found for this by dividing
each county into three commissioner districts, with a popu-
lahon as nearly equal as possible, and numbering them one
two and three. For the first election, district number one
could elect for three years, number two for two years, and
number three for one year: then every year thereafter, an
election in one district for three Years. Tins always HAVING
two old members holding over with the acquired knowl
edge and experience of the duties. Each commissioner
would then have a specific constituency whose wants and
necessities would come home to him as a ~neighbor and a
friend. This system has been found to work well in the
states, and would L believe be a great improvement upon
the present system. Another point. The financial princi-
pie which permits the county commissioners to create in
debtedness; to audit and allow the same, and to issue war
rants IN payment thereof, when there is no money IN the
county treasury to pay such claims, is not only a doubtful,
but a dangerous one, and will sooner or later bring the
counties which practice it, into that financial condition which
will compel them to pay one-half more for everything pur-
chased and for every species OF service, than could be Sc
cured for cash. This is the rock upon which many munich
pal organizations have foundered. L earnestly recommend
that a general funding law be passed, so that the counties
now embarrassed financially may be allowed to fund the
pressing present Indebtedness, and then make it a INSIDE
meanor, punishable by fine and Imprisonment, for any
county commissioner, directly or indirectly, to allow any
bill when the money was not in the treasury to pay it. This
would place the old counties upon a cash basis, and save the
new counties from the mistakes of a random credit business.
COUNTY ASSESSORS.
The county assessor is supposed to know and see every
piece of realty and much of the personal property in his
county. On his report the county board must largely rely
when sitting as a board of equalization, and unless his dut-
les have been carefully and thoroughly performed, without
The true philosophy of taxation is that it shall be uniform,
equal and exact, so that the burdens of government may
lean upon the shoulders of all alike according to their means.
The law governing assessors is either wantonly violated in
many instances, or is lacking III those essential features
which should require minute and detailed descriptions of
every peice and parcel of property. A large portion of the
property escapes taxation by not being listed. If the asses
sors would faithfully compel each and every person to swear
to his statement with uplifted hand. SO that the charge of
perjury could be established, there would be more property
available for taxation. [ have every reason to believe that
many persons sign their statements and are not sworn to
them by the assessor. This leaves the upright, conscien-
tious property holder to hand in a full return, and the man
with less conscience, to report as little as possible for assess
ment. A remedy should be found for this. L am informed
that the pay of the assessors is more, in proportion to the
time employed, and the work performed, than that of
almost any other county officer. l invite your attention to
the report of the Auditor touching the question of assess
ments, which throws a strong light on the subject.
BOARD OF EQUALIZATION.
The territorial board of equalization placed the follow
ing on file with the Auditor, at the close of their services
last August:
cone very embarrassing point in connection with the
equalization of real property is in the fact, that lands and
improvements are returned together in most instances, and
the board has no means of knowing the value of the i'm
provements. The town lots are returned as town lots worth
so much money, without even giving the number of lots,
whether one hundred or five thousand. or in what town or
towns they are located. The board is expected to so equal
ize the values among the counties that all the real property
may bear its Just proportion of territorial taxation, and yet
the information mostly needed to enable the members to
held from them. +
eff the board is simply expected to indorse the action
of each county board, then it is useless, and is not a board
of equalization, but of ratification"
Your attention is respectfully invited to the report of
the Auditor on this subject.
NEW COUNTIES.
The Importance of the public demand for the forma-
ton of new counties has doubtless been brought to your
special attention. Large counties are indispensable in the
early settlement of a country, and particularly where the
population at best is far from numerous and the property OF
little valne. Wyoming is now divided into eight counties,
and this division in times past, with only one railroad, and
the cattle industry absorbing all other interests was, per-
haps, the best under all circumstances. Now, however,
there are four different lines of railroads reaching out into
the territory, with a very favorable prospect of many miles
being built before the next meeting of the legislative as
sembly. The tide of immigration has turned towards
Wyoming, and men are now looking for homes, settlements
and new locations. The coal, mineral, oil, marble soda, and
other valuable deposits, will attract many new corners, and
the soil responding to the tillage of the husbandman, will
support a largely increased population. These growing
interests, with the increase of population, demand smaller
counties to facilitate the transaction of public and private
business. The expense of travelling two or three hundred
miles in going to and from the county seats, together with
the loss of time, become n very important question, and one
that should carry great weight in the consideration of this
subject. The court expenses alone are sufficient evidence
of the necessity of smaller counties. OF course the smaller
counties would have criminal prosecutions, but the saving
in time and distance would be very considerable.
If the territory was divided off into smaller counties
and the organizations left to the taxpayers within the new
limits or county boundaries, subject to certain restrictions
and limitations, as to the number of taxpayers, the amount
oftaxable property, etc, there would be but little expense
attached to fDrTninu npNv cpunty vnruroap Tho ,n,1,