Elmore bulletin. [volume] (Rocky Bar, Idaho) 1889-1906, 1895-04-06

ors and Collectors.
Following is q condemnation Of
the new revenue law as TO the par
ticular points that are Of immediate
interest to the general public and |
county officers. II is tough on the
present revenue officers, and neat
year we would not be surprised II
many Of Idaho's assessors resigned
their positions:
Section 1924 is repealed.
Section l4l0 is amended to make
levy for state purposes for 1886
on all property exempt from taxa
ton an annual nd valorGm tax OF
1891 900, to be paid by the several
counties in proportion TO their as
sessment rolls for the year next pre-
ceding that in which said tax is to
be paid.
Each county Is authorized TO levy
on the same property tax not ex-
cceding $l.75 on the si0c for repairs
and construction of bridges. and
such additional and special taxes
as the laws of this state may au-
thorize and require the board to
levy.
Section 1411 is amended to COM
pei the board Of commissioners of
each county to ascertain on the
second Monday of September, the
necessary rate for state and county
taxes; the board may make levy to
redeem outstanding warrants not to
exceed 10 mills; If such warrants
amount to sum equal to 4 per
cent and less than 5 per cent of the
taxable property, the board must
levy a special tax equal to eight
mills on the dollar; IL three per cent
and less than four. the tax must
not exceed eight mills; if equal to
two and less than three per cent
then four mills; If equal to one and
and less than two per cent then two
mills; If less than one per cent, then
the hoard must levy special tax
J sufficient TO pay such warrants.
!, All moneys in the county treasury
at the end Of each fiscal year, not
. needed for currant expenses, and
, applicable thereto, shall be trans.
fsrred to said warrant redemption
fund.
If a sum less than the rate fixed
, has been collected, the deficiency
must be collected as other taxes, or
personal property collected.
Section 1880 prescribes the OATH
r to assessment list, which is about
the same as the old law.
Section 1451 and 1862 relates t.
the form Of blanks and the assess
! ment roll, there being little change
y Section 1453 requires the compile
I, ton of the assessment roll befor'
y the first Of July. The old law ex
! tended the time to August LIST.
No material change in Section
, 1923 and 1929, but provision ]
= made allowing the assessor $25 pc
+" year for postage.
Section 1926 has seven snbdivl
e sions and relates principally to Oh
d assessment of personal propert
whenever there is no real for secur
Is ty. Subdivision one is about tn
= same as the old section 1926. Sui
division four provides that whel
on such personal property, a sur
in excess of the rate has been CO
re lected, such excess shall not be al
w portioned to the state and count,
ID but the whole thereof shall RENAL
in the county treasury, and mu
. be repaid by the treasurer TO IL
person from whom the collectie
5. was made. or to his assignee, on d
mand therefor.
ID Section 1462 ia repealed. Til
relates to reports to the state AUG
Ri tor.
! Section 1475 requires the col
" missioners to meet on the secoI
.e Monday in July (instead Of Angus
~ To examine the assessment roll al
equalize the same for property
the county.
ne Section 1883 ia amended to
ed the fourth Monday in July (inste
of August) for taxpayers TO apps
hin before the board TO show cause "
me an increase, if any be propos'
should not be made on their asse
Of ment.
raj Section 14S5 is amended to re
the fourth Monday in July (inste
cas- of August) for the county board
ala complete its work OF equalizati
and requires the county auditor
report to the state auditor on
- before the first Monday in Aug
" (instead Of November.
The state board is required
gnt meet on the second Monday
'ai, August (instead of the first None
iaa in September.l
efs Session 1915 provides that wit
10 days after receiving the ass
ped ment roll the county collector m
ned advertise that taxes will beef
uld delinquent on the first Monda,
and January; 3 per cent is added un
tier paid, and 6 per cent will be ad
ear. II not paid before the first Mon
-esi- in March.
n