, 1899-03-16
SESSION LAWS, 1899.
CHAPTER G5.
House Bill No. 100.
COUNTY ASSESSORS.

Ioio' oiof, 0iio sos, 3I99, $500, 3S4S, 1882 of the Revised Statutps
OF Wyoming; Sections 8 and G of Chapter SO of the Session Laws
of 1Sso-s1, the same being an Act relative to taxation. Approved
January Sth' 1891, and Section 2 of Chapter 70 of the Session
Laws Of 1885, the same being an Act to consolidate certain Coun-
W omces' approved February 10th, 1895, and all Acts and parts
of Acts in conflict with this Act.
BE ii Enacted By the Legislature Of the Statc Of Wyominq:
Section /. There shall be in each organized County an
Assessor who shall hold his office for two wears. except as
hereinafter provided, and until his successor is elected or
qualified, according to law.
Sec, Each County Assessor shall. before ENTERING nm.
on MS duties, take the oath of Office prescribed by the Con
stitution of this State, and file a bond with one or more surr-
ties, in the sum of Five Thousand Dollars, 10 he annroveJ Inv
the Board of the County Commissioners.
See. ). The County Assessor, byand with the consent
OF the Board of County Commissioners, may appoint as
many Deputy Assessors as he may deem necessary. to assist
him in making the annual assessment. and such Deputies
shall have all the powers of assessors in making the assess
nent. Such Deputy Assessofshall qualify in the same man
See. 4. The compensation of all deputy Assessors shall
be paid by the County Assessor, and the County shall not be
in any way liable therefor.
Sec. .. The County Assessor provided for in this Act
shall be elected at the general election. to be held in the
year 1900, and at each general election thereafter at the
same time and in the same manner as other County officers
are elected. The Board Of County Commissioners of EACH
Comfy shall, at its meeting in March or ApriI, 1899 annoint
aCounty Assessor, for the year 1899. who shall make the as
sessment for the year 1899, under the provisions of this Act.
me Board OF County Commissioners of each County shall
at It's meeting in January, 1900, appoint a County Assessor
for the year 1900, who shall make the assessment for the
year 1900 under the provisions of this Act.
Sec. g. Each Assessor shall enter upon the discharge
d ne duties OF ms office, as soon as furnished with the as
sessment roll by the County Commissioners, as provided by
section 300 OF the Revised Statutes of the State of Wv
ohing as amended by Section 4 of Chapter 36 of the Session
Laws of 1s9O-91, and shall by diligent personal inquiry.
with the assistance of each person required by Iaw to list
property for himself or another. eEtcr in the books fur.
nishcd him for that purpose all kinds of property specified in
said Section 3l95 as amended as aforesaid, or that NAV be
subject to taxation, at its full market value. except as the
valuation of such property shall be fixed or limited bv the
State Board of Equalization. And he shall enter the names
of the persons assessed in alphabetical order. so far as prac.
tcable, by alloting 10 each letter it's requisite number of
pageain each of said books. He shall also enter in n separ.
ate column the number of admit ,ersons InaIa and r,ntnia
and he Ipr N .hiilrnu tln1n n"I g",a1, .,nlA- A.
of twenty-one years, in his County, and each assessor shall,
on or before the fourth Monday in June in each year. return
the assessment roll, properly footed up, to the Clerk of the
Board OF County Commissioners. And such Assessors shall
perform such other duties as are or may be prescribed by
law.
See. I. 1t shall be the duty of the Assessor to list each
and every person in his County and to assess all the prop
erty, real or personal therein and for that purpose he may
demand of any person full, complete and detailed Informal.
ton touching the property owned or under The control of
any person, and he shall require each and every person with
in his County to make oath to a schedule of the property
about to be assessed to or in the name of such person in any
capacity. All such schedules of property shall he made out
by the Assessor or by one of his deputies. and not by the
person whose property is covered thereby. and each AS
SCISSOR shall have the power to compel any person to make a
detailed statement and schedule of all pr6pertv subject to
taxation to him personally or as agent or attorney for any
person, persons, company or corporation and to require such
person to take and subscribe the following oath or affirm
alton in relation to the said schedule, viz. "You do soIemnlv
swear that you have given in a full and correct inventory of
all property taxable to you personally, or as agent or at
torney for any person, persons, company or corporation or
held by You as guardian or otherwise, which you are re
quired by law to list. TO the best of your KNOWLEDGE and he
lief. SO help you God" Any person who shall WilIfullv
and corruptly swear falsely in making such affidavit shall
be deemed guilty of perjury. And in case anyone refuses TO
take such oath the Assessor shall shall note the fact in a
column of "ltemarks' opposite to such PERSONS name, and
should it afterwards appear that such person has not given
in a full list of his property, or of that which is under his
control, any property so omitted shall be entered in the book
at double the ordinary assessed value of such property and
shall be taxed accordingly. For the purposes of this Act
the said Assessor is hereby authorized and empowered to adj
minister oaths within his County; no such statement, how
ever, shall be deemed conclusive by such assessor, but it
shall be his duty by diligent personal inquiry, to ascertain
whether such statement contains a description of all of the
property owned by or proper to be assessed to the person
making the same in any capacity as aforesaid, and such As
SCISSOR shall assess to such person all the property which he
shall ascertain should be assessed to such person whether
the same is mentioned and set forth in said statement or not.
1t shall also be the duty of the Assessor to sit with the
County Board of Equalization, at each of its meetings, for
the purpose of advising and giving them information.
Sec. 8. Each Assessor shall take and subscribe an oath
to be certified by the officer administering it and attached to
the assessment roll, which oath shall be as follows: IT,.
............,., the Assessor of the County of ............
do solemnly swear that all property, money and credits of
the County of ........... together with the full, true and
actual value thereof, is contained and set forth in the fore
going assessment roll. That in every case / have diligently
and by the best means in my power, endeavored TO ascer-
tain the true amount and value thereof and that | verify be-
lieve the true amount and value of each and every item and
part thereof is set forth in the annexed return, and that |
have not in any way connived at any violation or evasion of
any of the requirements of the law in relation to the assess
ment of property for taxation The said County Assessor
shall also perform each and every duty imposed upon
County Treasurers in relation to the assessment of Migra,
tory Live Stock imposed upon County Treasurers by Section
Three of Chapter Twenty of the Session Laws of 1899.