The Ketchum keystone. [volume] (Ketchum, Idaho) 1885-1899, 1889-01-19
SOUND RECoM1UNpAr1oHs.

lions to Controller Wickersham for
a copy Of his recommendations to
the legislative assembly now in ses-
sion. We publish extracts from
some OF the most important of his
suggestions:
While the law enjoins that all
taxable property shall be assessed
at It's full cash value, and defines
that term to mean the amount at
which the property would be taken
IN payment of a just debt due from
solvent debtor, yet the territory
has no voice in the regulation or
equalization of values assessed, and
the fact is notorious on the face OF
nearly every assessment book in
the territory, that the average as
sessment will not reach over one
half of the true cash value of prop
erty listed for taxation.
1.-The question is left to the ca
price and too often biased judgment
of county assessors, whose reports,
in most instances, remain undis-
turbed by boards of county COM
missioners while sitting as boards
of equalization in their respective
counties. There is no such thing
as uniform valuations for taxation,
as contemplated or required by law
The fact seems indisputable that
unjust determinations are made in
the assessment of property, and are
quite common in most, if not all
the counties.
From a clear analysis of assess
ment rolls the fact is apparent that
the heaviest burdens Of taxation
on property valuations fall on those
least able to bear them.
ut has been an especial feature of
this office to impress upon those
entrusted with the listing and col
lection of revenue to exercise all
lawful means to bring to light every
species of property which has here
tofore unjustly escaped taxation, to
the end that every citizen may be
equally protected by the law, and
he required to share his part of the
public burden.
'The controller says, in reference
to delinquent territorial taxes, that
the counties through their officers
are entrusted with the duty of col
Letting territorial taxes, and that it
is the policy and intention of the
law to levy such rate of territorial
tax as will raise a sufficient amount
of revenue to defray the expenses
of the territorial government. I'm
der the present system the books
of this Office show exhibits repre-
senting balances aggregating large
amounts as being due from the
several counties for delinquent taxes
running back for years, caused by
attachments, cancellation, property
purchased by the counties, and
nonenforcement of the collection of
delinquent taxes" He recon-
mends "that the rate of territorial
tax levy be placed at such an esti-
mated figure as will raise the actual
and full amounts of territorial rev.
enue required from property valua-
tons, and that each county be held
absolutely responsible for the full
amount of the annual levy for ter
ritorial purposes without abate-
naent, NJ aking all the costs, expenses
and penalties belonging to the
county, which will fully compensate
for all percentage or loss in the col
lection after the assessment book
has been completed and taxation
equalized. Sufficient time should
be given in which to collect and
pay the full amount of such levy
to the territorial treasury, viz :
Third Monday in December of each
year.
In speaking of the irregularity
of assessing merchandise, he says
"there is undoubtedly an inequality
between the assessment of land
and personal property visible to
the assessor and capable of being
valued by him, and the goods and
merchandise of the merchant, which
the assessor cannot see. The real
estate of the farmer and the city lot
owner is exposed to view, and its
value cannot be concealed from the
assessor. But the merchant is his
own assessor. The oath admins
tered to each person assessable is
to the effect that the statement con-
tains true account of his property,
but he is not required to state its
value. Each farmer is asked the
number of horses, COWS, etc., and
testifies under oath to the statement.
In respect to the merchant there is
no effort made to ascertain the
amount of goods assessable. The
assessor merely asks him the value,
which question the merchant may
or NAV not answer as he p!eases.
It is certainly true the merchant
should not be his own assessor.
Means should be provided whereby
the quantity and value of the mer-
chandise should be disclosed. There
would be no hardship if the law
should provide that each person