Union County courier. [volume] (Elk Point, Union County, D.T. [S.D.]) 187?-1913, 1890-04-16

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WHERnAs ~ l. chapter y. under To psJg8-
~ sods nakes n the daty Of the County C
n~issioness 70 give sleh Instructions p tAeAe
ssssoss u tselr county ~ they shall deem 80.
essary to secure . full and uniform sasesensnt
and return. and
WHKnEAs, this board In regular seesisa ~
sembled has fully considered the matter, 1hste-
fore.
Resolved. the following instructions - And
they are hereby adopted and given Tor The year
1870:
That all lands subject TO taxation In uAton
| per acre.
That town lots In the town Of Err Point ~ ~
scssed 80 a. to average as dollars and improve
ments 10 be added.
That town lots In the town Of Beresford ~ NJ
sessed 50 a. to average - dollars and Improve
| ments TO be added.
That town lois In the town Of Alcester ~ ~
sessed 50 as to average Is dollars and improve
ments to be added.
Town lots In the towns o JeRerson and Rich
land shalt be assessed 10 as to average 10 dol
lars aud improvements to be added.
That improvements on Government lands (cx-
cept breaking and plowing) shall be assessed
at It's cash value. An improvements
| on school lands shall be exempt.
That no .xemption shall be allowed on account
| Of timber or trees Of any kind placed on land
taken under the timber culture laws of the
| United states. That all persons claiming exsmp-
| lions for timber culture under sub division II,
Sec. 1s42. Chapter Is VI the lawn Of 1857 shall be
/ furnished the Assessor with proper afAdayitts
- required by law.
Therefore We do hereby require Of the several
assessor that they use all proper care and oil.
tgence In tahing the assessment In order y pre-
vent any persons from deriving bencdt nom
said act Who shall not nave fully complied NN1eh
the law
That horses, mu, 20 and asses shall be assessed
80 as to average 80 dollars. !
That colts from six months old to ono year old
be assessed 30 as to average 4i2 dollars.
That colts . years old shall be assessed so as
to average s22 dollars.
That stations shall be assessed 50 as to aver
age $500 dollars.
That rows shall be assessed so as to average
$40 dollars
That yearling calves shall be assessed so as to
average - dollars
That two year old cattle shall be assessed 50
~ TO average % dollars.
That 3yeafold cattle shall be assessed 20 as
toaverage e11.W.
That all other cattle, including blOOded bulls
and work oxen, shall be assessed 90 as to av.
erage $500.
That sheep shall BIO assessed 90 as to svcrage
N!00.
That swine over 8 months old shall be assess
al IA RI average ".
That all other property not mentioned In the
foregoing Instructions and not by law exempt
from taxation, including merchandise, money!
and credits, stocks or shares In bank. goodt
held on commission. notes, mortgages, etc
shall be assessed at such value as the assessor
shall deem just and proper under the law.
That listing of property in all cases be made
under the oath Of the party listing the same q
required by law; the assessors being requires
to report to the commissioners any persol
thar refuses to swear or affirm to the correct
ness Of the list OF property given by him 0
them to the assessor.
That the assessors are hereby notified tina
their returns will not bc received nor any CON
pensation allowed unless the foregoing II
structions alto fully complied with. ana thu
! the county clerk IL hereby instructed to ful
nish each OF the assessors OF this county Wit
q copy Of the above Instructions.
Given under our hands this 18th day of Apr
A. D. 1850.
d. r.. PENNELI. Chairman