The silver messenger. (Challis, Idaho) 1890-1912, 1895-04-16

state may authorize and require
the board to levy.

Stdle IlIdy duLnOflze anu require
the board to levy.
Section 1411 is amended to
compel the board of commission
ers of each county to ascertain
on the second Monday of Sept
ember, the necessary rate for
state and county taxes; the board
may make levy to redeem out
standing warrants not to exceed
10 mills;if such warrants amount
to a sum equal to per cent and
less than 5 per cent of the tax
able property, the board must
levy a special tax equal to mills
on the dollar; if 8 per cent and
less than 4, the tax must not ex-
ceed s mills;if equal to 2 and less
than per cent then 4 mills: if
equal to l AMI less than per
cent then two mills; if less than
l per cent, then the board must
levy special tax sufficient to
pay such warrants. All moneys
in the county treasury at the end
of each fiscal year, not needed
for currant expenses, and appli-
cable thereto, shall be transfer
red to said warrant redemption
funl.
If a sum less than the rate fix
ed has been collected, the def
cieney must be collected as 9TH
er taxes, on personal property
collected.
Section 1430 prescribes the
oath to assessment list, which is
about the same as the old law.
/ Section 1451 and 1862 relates
to the form of blanks AMI the
assessment roll, there being little
change.
Section 1853 requires the COM
pletion of the assessment roll
before the first of July. The old
law extended the time to Aug. /.
No material change in Sec
tions 1923 and 1929, but provis-
ion is made allowing the assessor
S25 per year for postage.
Section 1926 has seven sub
divisions AID relates principally
to the assessment of personal
property whenever there is no
real for security. Subdivision 1
is about the same as the old sec
ton 1926. Subdivision four pro-
vides that when, on such per-
sonal property, sum in excess
of the rate has been collected,
such excess shall not be appor-
toned to the state and county,
but the whole thereof shall re-
main in the county treasury, and
must be repaid by the treasury
t to the person from whom the
| collection was made, or to his
assignee, on demand therefor.
Section 1852 is repealed. This
relates to reports to the state
auditor.
Section 1475 requires the COM
missioners to meet on the second
Monday in July (instead of Aug
: ust) to examine the assessment
J roll and equalize the same for
, property of the county.
Section 1883 is amended to fix
the fourth Monday in July (in-
) stead of August for taxpayers
to appear before the board to
show cause why an increase, if
any be proposed, should not be
made on their assessment.
Section 1885 is amended to
read the fourth Monday in July
: Glstead of AugusDfor the county
board to complete its work of
equalization, and requires the
county auditor to report to the
state auditor on or before the
) first Monday in August INSTEAD
, OF November
) Section 1915 provides that
within 10 days after receiving
the assessment roll the county
collector must advertise that
taxes will become delinquent on
} the first Monday in January; 3
) per cent is added unless paid,
and 6 Der cent will be added if
not paid before the first Monday
in March.
, Section 1926 compels the col
/ lector to make out his delinquent
roll to the auditor on the fourth
Monday in January.
Section 1880 says the delin-
quent tax sale must be published
on the fourth Monday in May,
, and nav at 95 cents per name is