Emmons County record. [volume] (Williamsport, D.T. [i.e. N.D.]) 1884-current, 1897-04-02
Points from the new Revenue Law

Points from the New Revenue Law.
Sections II and 18 of the new revenue
law provide for assessing live stock wher-
ever and wheaever found ranging within
this state. The idea seems to be to catch
the stock from South Dakota, Montana
and other states that is brought into this
state during the grazing season and taken
out before the assessor gets around.
Section 81 makes IL the duty of an as
sessor-wben at any time either during
the assessment, or afterwsrd and before
personal-property taxes become due. he
believes certain property is about to be
removed from the county-to demand of
the owner, forthwith, bond to the
county treasurer for the payment Of such
taxes. SAID bond must be signed by two
resident freeholders Of the county and
be approved by the clerk Of the district
court. Should the owner fail to give
the required bond. the assessor mus,
selze and hold enough property to bring
at public sale the amount of the taxes
After such taxes become due. should they
not be paid with the costs. the treasurer
shall proceed to sell the property. or be
may bring suit against the >bondsmen.
Section 30 provides that "all property
shall be assessed at its true and full value
in money" The assessor shall not adop,
lower or different standard of value,
or place the value at what the property
would sell for at auction or forced sale
but each article or description of prop.
erty shall be valued by itself, and at sucl
sum or price Us the assessor believes it I.
be fairly worth in money. In assessing
any tract or lot of real property, the
value of the land, exclusive of improve
ments, shall be determined also, the
value Of all Improvements and structuret
thereon. aud the aggregate value of thu
property, including all structures and
other improvements, excluding the value
of crops growing upon cultivated lands
According to section ~ the auditor
''shall carefully examine the sssessmen,
books when returned to him by the as
SCISSORS. and, il he discovers that the as
sessment Of any property has beer
omitted, he shall enter the ssme upon the
proper list and forthwith notify the as
sessor making such omission. who shal
Immediately proceed to ascdlDain the
value of such property and make the nee
essary correction"
Section IS provides that ''the treasurer
shall give notice in one or more Official
newspapers of the county, once in each
of the three successive weeks. specifying
particularly In said notice the rates Of
taxation for all general purposes and the
amounts raised for each specific purpose
also designating day on which he or hi,
deputy will attend ct the place of hold.
ing elections, or at some other conve.
nient place IN each town or district
which day shall not be prior to the frs,
day Of January In each year-for the
purpose of receiving such taxes; and the
treasurer or his deputy shall attend, fol
the purpose aforesaid. on the day and al
the place named in said notice. The
; county treasurer shall. II directed by tht
board of county commissioners. have dd
plicate tax-lists made. at the expense Of
the county, for his use while collecting
taxes away from the county seat and he
may appoint one or more deputies to 40.
slst him in the collection of taxes, and
may take such bond as security from The
person 80 appointed as he deems neces.
sary for his indemnity, and he shall in oil
cases be liable and accountable for the