The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1898-01-09
ARE you GOING TO KLoNDYKE?
ADVICE TO ASSESSORS.
State Board of Equalization Issues Inn
portaut Instructions-Mu Tax
mt Cash Value.
Special Dispatch 40 the Standard.


Special Dispatch 40 the Standard.
Helena Jan. S.-The state board of
equalization has prepared what it terms
additional Instructions TO the county
assessors which are being sent to every
assessor in the state and are considered
the most important advice that the
state board has ever given to the men
who value the property in Montana.
The instructions, which are quite long,
commence by informing the assessors
that they must remember they are
state as well as county officers as far as
relates to the assessment of property.
The board declares there is but one rule
of valuation. and that is that all tax
able property must be assessed at Its
full cash value
The assessors are notified that they
are liable on their official bonds for all
taxes on property which Is unassessed,
and the state board is authorized 70
prosecute any assessor who knowingly,
or fraudulently, assesses property be-
low its full cash value Warning Is
given that the board will see to Il that
assessors make a full assessment in
every county.
Assessors are informed that they
should not wait until March before
commencing their work. In this par
ticular the board says:
."The Office work such as grading
property making maps. checking own
ers Of real estate, procuring descrlp-
tions of lands and names OF owners
from the United States and state land
offices. etc. should all be accomplished
before the first Of March. An assessor
under our revenue law who fails 10 as
sess lands to the present owner, or who
assesses several tracts of land TO I'm
known Owners is making prlma
facie case of performance of duties
and should be dealt with accordingly.
He has December. January and Febfu-
ary in which to do this work, and he
has no valid excuse for failure To assess
real estate or To assess II TO the real
owner We hope to see the assessment
books practically free from assessments
of property TO Unknown Owners this
wear and all real estate assessed al lis
full cash value. The number OF persons
assessed should be increased and the
assessment books should show large
increase in the number of persons sub
ject to taxation
Under the head Real estate this
advice is given:
THE term Real Estate includes the
nossession Of, claim To- ownership Of, n
right TO land. Real estate and inn
movements must always he assessed
and valued separately. Improvement
on public lands, whether owned by the
e-emptor or homesteader. or erectef
without authority. should be taxed. =
should the possessory right or claim L
such land This rule holds good whether
the land belongs to the United States q
10 the state. The interests of the fed
eral government or of the state are no
affected by such taxation ana the per
sons assessed have that which, protect
ed by the laws of the state. ought I,
contribute TO its maintenance.
THE need of exercising care in tn,
assessment of mines Is pointed out
All mines including coal mines must b'
assessed and valued a. real estate, a
r,royided in Section 80 ? or the PoHu
cal Code. The net proceeds must ais
be looked after as well as The machln
cry improvements, etc. N regard L
Il 4he classification of lands the instruc
~ Grain lands. hay lands, grazing land
timber land. mining lands. or claims
and other lands, should be cafetull
,,oted on the assessment blank, and III
value should be placed on each class
having reference 10 location, eharae
fer. natural advantages, water fignt-
"a afc. Water rights and lrf1gatlol
ches belong TO the owner Of the land
unSs..etld be valued as part of tn
prnents include all buildings
fixtures. fences or other i'm
& upon or affixed 10 the Ian
improvements should be as
yshe owner, whether the tit
acquired TO the land or not
the duty of the assessor i
rstance TO place the value upo
of classes of property. accord
lis own Judgment, except upo
ate in counties where the boar
raisers fix the value on real IS
III the party assessed makes
k.ynent of the value Of property
ether under oath or not. the assesso
Nv consider such statement but Is NJ
lound thereby and must asses the sam
III its full cash value.
IN assessing merchandise the asses
sods are instructed TO assess an tn
Eur cash value. and in order 10 accom-