Idaho semi-weekly world. [volume] (Idaho City, Idaho Territory) 1875-1908, 1892-03-25
IDAHo's Asssssoa..
Yesterday They Held IN Rx...,,..
Conferenee.

Idsho Statesman. ead.
no Assessors of eleven Of III.
e'gnteen counties Of Idaho held ,
long executive conference yesterda,
afternoon. They will meet again to
day in session.
The conference was held in n.
Senate chamber Of the capitol. Tbt
members OF the State Board Of Equal
izatlon present were Governor VII
10y, Attorney General Roberts, Aud.
itor Moody and Secretary of Stat,
rinkham. Governor Wiley acted ..
Chairman, and at 2:30 o'clock bt
called the meeting to order. When
Auditor Moody called the roll the
following Assessors responded:
Thomas B. Cess, Of Ada county.
Frank Peed, Of Alturas county.
n. G. Allen, Of Bear Lake county
J. E. Miller, of Cassia county.
G. B. Mahoney, of Gilmore county
| J. D. Hendren, of Idaho county.
J. J. Castells, of Kootenai county
F. W. Hastings, Of Logan county
CD. Vennigerholz, of Latah county
A. B. Crocheron, of Owyhee county
J. B. Fem, OF Shoshone county.
At the conclusion Of the roll call
Governor Wiley briefly addressed
the assemblage, informing the AS
SCISSORS that they had been called to-
gether under power conferred by the
laws Of the first legislative session for
the purpose, if possible, of securing
a uniform rate of valuation and taxa
ton throughout the State. At the
termination of his remarks the Gov
ernor called upon Attorney General
Roberts, who spoke at some length.
In substance the gentleman said
that the State Board of Equalization
was created for the purpose of insur-
ing equitable and uniform taxation.
The board had interpreted the taxa.
tlon laws of the State as applying to
different classes of property, ah1 the
several county Assessors had returned
lists of property assessed by classes.
Some classes of property were not re-
ported as they were not subject to
equalization. Money was one Of
those classes, coin being of the same
value in each county. In April, 1891,
the Board of Equalization met, under
the provisions OF Section 1863 of the
Revised Statutes, but adjourned
without having taken action. In Sep
tember the board again met and, be-
ing in doubt, asked the State Su-
preme Court to give an opinion con-
cerning questions arising from the
laws of the first session of the Legis-
lature, regarding the vital question of
revenue. The Court refused to rem
der an opinion, but the members OF
the hoard believed that they would
not be far wrong if they equalized
taxable property by classes. Later
on, in the case of Sample Orr VS.
the State Board of Equalization, the
Supreme Court decided that the
board had no right to equalize by
classes. Under that decision the
board cannot raise or lower assessed
valuations by classes, but must raise
or lower by per centage upon
the aggregate value of the tax
able property of a county. This
to the speakers mind, was not ii
conformity with the provisions of the
State Constitution. Continuing, Gen
cral Roberts said he thought that al
taxable property should be assessed
at a fair cash value, which course hac
not been pursued in years gone by
GA large assessment roll" saic
General Roberts, "means small ia,
rate, and that is what people whe
have money to invest very much de
sire. A big assessment roll and
small tax rate encourage immlgrant
and investors, while = small assess
ment roll and heavy tax rate exer
else a contrary influence. Let us pu
the property of foreign and do
mestic investors upon the same foot
ing"
As an additional source of revenue
General Roberts called attention t.
the fact that all public land upo'
which settlers have made hnal proc
Is taxable, whether or not the govern
ment has issued patents. The name
of final proofers,' he said, could b
obtained at adjacent land offices upo'
a payment of a fee of only ten cent
ner name. He recommended that tn
commissioners of each county appro
pria,e sufficient money to defray tn
EXPENSE of ascertaining the names Q
such settlers.
Assassor Peed of Alturas, Assesso