Elmore bulletin. [volume] (Rocky Bar, Idaho) 1889-1906, 1897-03-10
Important to Stockme1.

Live Stock, has received the sigma
ture Of the Governor and is now a
law:
An Act IL regulate the assessment
and taxation of live stock when
kept, driven or pastured, or that
may range in mere than one
county of this State
Be it enacted by the Legislature of
the State of Idaho:
Section /. All live stock that is
kept, driven or pastured or that is
suffered to range or Craze or that
does range or Craze in more than
one county of the State, during any
fiscal year, shall be subject to tax
alton in each of the counties in
which it is so kept, driven or pas
tured or suffered to range or Craze
or in which it does range or Craze,
in proportion to the time it is SO
kept driven or pastured or suffered
to range or Craze or does range or
Craze in such county in any fiscal
year, az hereinafter provided.
Sec. 2. All such live stock shall
be assessed for taxation in the
county in which it is situated at the
time fixed by the revenue laws to
determine in what county property
shall be assessed, or if not in the
State on that day, shall be assessed
in any county in which it may be
found and first assessed, which
county in which such live stock is
so assessed, or liable to assessment,
shall be known as its home county;
and at the time of such assessment
the owner of such live stock or his
agent shall make and deliver to the
assessor a written statement under
oath showing the number, descrip
ton and different kinds of such live
stock within the county belonging
to him, or under his charge, with
their marks and brands when prac-
ticable, and showing the full time
during the current fiscal year that
said live stock, and every part, por-
ton or kind thereof, has been and
will be within the county; and such
live stock and the owner thereof,
shall be liable to said county for
the taxes thereon at the rate of levy
for all State, county and other pur-
poses, as other property is liable;
and the owner thereof shall, unless
sufficient real estate amply to secure
the same is liable therefor, pay to
the assessor at the time Of such as
sessment a proportionate part of
said taxes for the full time that said
live stock, or any part, portion or
kind thereof, has been and will be
within the county during said fiscal
year, and take his receipt therefor.
Sec. 3. Whenever any such live
stock is removed to or kept, driven
or pastured, or suffered to range or
Craze or does range or Craze in any
county other than its home county,
the owner thereof, or his agent, shall
within ten days from tho time that
any such stock enters such other
county, notify the assessor of said
county of the number, description
and different kinds, with their marks
and brands when practicable, of
such live stock belonging to him or
In his possession or under his charge
within said county or that he ex-
poets to enter said county, and he
shall make and deliver. and it shall
be the duty of such Assessor to de-
mand a written statement under
oath similar in all respects, as far
as applicable to the statement re-
quired in the home county, showing
the full length of time during the
current fiscal year that such live
stock and every part, portion, or
kind thereof has been and will be
within such county; and such live
stock and the owner thereof shall
be liable to said county for the part
or portion of taxes thereon for the
full length of time that such live
stock has been and will be within
said county during said fiscal year,
according to the rate or levy in said
county for all State, county or other
purposes, as other property in said
county is table, and such owner
shall before any of said live stock
leaves said county and within 80
days from the time that it first en-
tiers said county, pay said taxes to
the assessor Of said county, and
take his receipt therefor.
Sec T. Whenever any such live stock shall pass
thr ugh county and shall not he or remain therein
longer than ten days in any fiscal year they shall not
he taxable III such county; but II any Of such live
stock shall be or remain in any county NOR than ter
DAYS in any fiscal year. they shall be taxable, as pro
vded in the last preceding section, for the full length
Of time they remain in said county And if any sucf
live stock shall not be removed from any county
before the expiration of the time mentioned in any
such written statement the time duTing which
they will remain in said county before the eNplra
ton OF the time for which the taxes have been pat'
ON the same, it shall be the duty Of the owner or hi
agent 10 at once seek the of the county an,
y make additional statement under oath, similar Z
that herenhefore provided for, and stating the add
tional time which such live stock has been and vii
=, remain in said county within the fiscal year, and h
shall pay the prop0rpnate tax for such add
tonal time and take the assessors receipt therefor
See. s. As soon as any such live stock is retnrne
to its home county il not 30 returned, then betor
Il the expiration Of the fiscal year. the owner thereof 4
whom they first assessed shall present the r.
= ceipt received by him or any other person To whOI
year for which taxes have heen paid in other cour
ties rnder and in pursuance of the provisions OF th
Act and such shall in addition to the taxes 10
the time mantioned in his said statement to the a.