Mountain Home bulletin. (Mountain Home, Idaho) 1888-1889, 1889-04-06
TO ASSESSORS.

SoutEoIiet lckersnam mas lSsu-
ed circular to all Idaho Assessors,
from which we extract the follow
ing:
The law makes it my duty to
supervise the actions Of the Revenue
officers, and I give such instructions
to you as l may deem necessary for
your guidance in receiving the re-
turns Of all property in this Terri
tory. subject to taxation.
desire to impress upon you that
your position is one Of great import
ance, not only to the citizens of your |
county, but to the people of the
whole Territory. Your work + I'm
ishes the basis of all proceedings in
raising the public revenue Of the
county and Territory; for it is the
method which must be depended
upon for justly distributing the
burdens of taxation among the tax
payers; therefore you will recognize
at once the responsibility resting
upon you. See to it then, thbk1
every requirement Of the law is met
in taking the values Of every CLASP
of citizens.
The design Of the law in the mat
ter of assessing and collecting the
public revenue, is to carry into
effect its requirements, that all
propertv (not cxempt) shall b. tax
ed in proportion to its value; and
the central idea in an assessment
should be that the Assessors list
shall show. with all possible exacti-
tude every particle Of property in
the county which is liable for tax
alton.
LANDs-In this Territory are d.
vided into two classes, Patented and
Unpatented Lands, and the improve
ments must be separately assessed.
The law relative to the manner of
returning lands for taxation is one
thing, and the value at which ybu
az an officer receive them is anotksf
I especially call your attention ia
the value at which they should be
returned, by the tax payer, Rev
Statutes, Sec. 1923, and that u.s.
lat its full cash value" Our lands
are worth great deal more thar
they are being returned for taxation
and you cannot be too careful in thu
discharge Of the duties imposed up
on you in receiving their returns.
NorEs, ACCOUNTS, BONDS, MERcH
ANDlsE.-From a careful examin
alton of the reports on file in thil
office, it is evident to me that sucf
property is not returned az it should
be, and as an officer whose duty i
|. is to see that all property is return
ed, I instruct you to give this you
careful attention, and in order tina
you may do so, I request that yo'
, read carefully Chapter Nv. pag
! 2O5, Revised Statutes, and pos
! yourself thoroughly on the law
governing the return of this and al
other classes of property, in orde
that you may explain to the tax
! payer his duties in the matter Q
. returning this class of personal pro
t perty. All notes, accounts, an
other evidences Of debt are taxab}l
3 and, like other property, at thei
I full cash value"
i. l desire to invite your attention
especially to the returns Of Merch
andise. An examination of the re
turns of this item of property in tn
: Territory for 1887, discloses the fac
}, that at least 60 per cent of thi
k class of property is not returned fo
taxation at all. Be vigilant in look
\ ing after the returns Of this property
r and the result will be q larger in
), crease in the amount returned.
] HOUSEHOLD FURNITURE, JEwELR
y AND Observation-Disclosures n
t class of property is so undervalue'
Q by the owners when returning it 70
r taxation as that above mentioned
from the fact, no doubt, that it j
q regarded as unproductive and there
E fore should not be valued at it
{ full cash value" I am quite sur
g that very large percentage Of tn
{ watches, jewelry, pianos, organs, et'
9 owned in the Territory are not r,
1 turned at anything like their valu,
This class Of property, too, is regard
y ed as worth little by the owne
!, thereof when returning it to be ia,
!, ed, and while this is to some exten
Z true, it is certainly worth niue
. more than it has been valued q
= and should be SO returned.
4 1.-THE person being assessed make
= any statement Of the value Of tn
property, or any portion thereo
= whether under oath or not, the Al
: SCISSOR should consider the sam
3 but will not be bound thereby, BIZ
= must assess such property at i,
y "full cash value"
! ~Cruttenden has . comple
y stock of groceries.
e Uncle George Hill entertaine