Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1889-08-30
BOARD OF E0UALIzATION.
Defects ia the Rerenue Lars
Uhich Should be changed.

the part Of individual tax-pay-
ers, bnt as no such complaints
were forthcoming there were
no changes made in the asses
ment roll. There were, how
ever, some very Influential pc
titlons requesting a horizontal
reduction Of the assessment.
'Messrs. John Coram and Nj. L..
Butler addressed the board in
the same interest, but as their
remarks were general and APP
piled to defects in the statutes
which it was beyond the prov
ince of the board to rectity
nothing was done. Indeed,
the provisions of the law are so
plain that the board is literally
bound hand and foot, and
while they admitted the hard
ships to which we are subject
ed this year, yet they were
powerless to give us any relief.
Complaint is made that the
assessment on land has been
increased from two dollars an
acre in former years to four
dollars, and in some instances
to seven, and even ten dollars
an acre this year. The total
valuation Of our farming lands
as shown by the assessment
roll, is $222,72S, and the i'm
.provments thereon to $169,593
making a total Of $392,32l.
'This,of course,is far below the
actual value of all our farming
lands and Improvements, and
there is good reason for not
taxing them up to the limit,
because there is no class of
property that is so un-remu-
nerative as these same farming
lands. In our isolated condl-
ton our lands are only valua-
BILE for raising feed for cattle,
horses and hogs, and therefore
our farming lands ought not
TO bear the bulk of taxation as
lands are made to do in other
localiries.
The only remedy for except
ional years Of hardship like
this is to have the revenue law
so amended that the assess
ment shall be made before the
tax levy. Under the present
law the commissioners must
make the tax levy in April,
and then the assessor is sent
out to make the assessment.
IF he makes a low assessment
'there is danger of the revenue
falling below current expenses,
and as likely as not the assess
or would be accused of trying
to run the county in debt in
order to depreciate the price
of warrants so that he could
speculate in them. If, on the
other hand, he makes high
assessment, as was done this
year, he is instantly accused
of trying to increase his per
centage on collections. The
trouble is in the law, and not
in the officials. If the assess
ment was made first, and the
assessment roll was submitted
to the commissioners to make
a tax levy in the month of Au-
gust there would be some sense
in it. The board would. then
have the total taxable proper
ty before them and then make
a tax levy to correspond with
the conditions of the assess
ment and the season. Thus,
If it was a high assessment
they could make a low levy,
Or rice Uers0. And further
more, under this system the
board could determine with t
some degree of accuracy what t
amount of taxation the people q
could stand, because the sea- .
son would be far enough ad- 9
7anced for them to know if it +
vas prosperous year with us c
,r not, and the burden Of tax v
.tion could be adjusted accord =
ngly. But the law puts the
art before the horse in provi- t
ling that the tax levy shall be l
made in April instead Of Au- p
Just. If the tax levy had been !,