Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1899-03-31
COUNTY OFFICERS DUTIES
New Laws Regulating the Con-
duct Of County Officers.

~ t'iC legislature
relative to the duties of ccun.
ty officers relates to the as.
sessment and is part of the ad.
ministration plan to raise the
assessed valuation of the state.
says the Boise Statesman.
The bill was introduced bv
the ways and means commit.
tee and is known as house bill
No. 348. 1t requires that the
county commissioners shall
meet as a board of equaliza.
ton, on the second Monday of
July. 1t is made the duty of
the board to enforce an assess.
ment of all property, "at fair
cash value" The board is
empowered to compel the as.
SCISSOR to make new assess.
ments in all cases where the
assessment is considered in.
complete or inaccurate. All
persons whose assessments
have been changed must be
notified to appear on the fourth
Monday in Tuly or as soon
thereafter as practicable to
present reasons, if any they
have, why the changes should
not stand.
If it is discovered that any
property has escaped taxation
the commissioners can deduct
the amount of taxes that
should have been paid from
the salary Of the assessor, who
however, may reimburse him.
self by enforcing lien against
the property. The measure
which carries an emergency
clause, makes the following
penalty provisions:
"Section 4.-If any assess,
or shall wilfully or knowing.
ly list or assess or shall suffer
to be listed, assessed or re-
turned upon the assessment
roll of his county any proper.
ty, real or personal, at an
amount or value less than its
fair cash valuation, he shall be
and is hereby declared to be
guilty of a misdemeanor, and
upon conviction thereof shall
be fined any sum not less than
$500 or more than 5000 for
each offense. One.half of any
such fine collected shall be
paid to the person informing
against and prosecuting such
violation of the law and the
other one.half shall be paid in
to the county treasury for the
use of the general school fund
of the county where such con-
viction is had.
"Section Sit is hereby
made the duty of the prose
cutting attorney of each coun-
ty, upon information of any
taxpayer in his county, corro-
borated by one reputable wit
ness, to prosecute all violations
of the preceding section, and
if he shall fail or refuse to pros
ecute such violation of the law
upon such information, he is
hereby declared to be guilty
of a misdemeanor, and upon
conviction thereof shall be
fined in any sum not less than
$500 nor more than $500. Sew
enty.tive per cent of any fine
collected shall he paid to the
person or persons who informs
against or carries on such
prosecution, and IS per cent
thereof shall be paid to the
county treasurer for the use OF
the general school fund of the
county where such conviction
is had. The attorney who
may be employed in the con-
duct of such prosecution, is
hereby vested with all the pow
ers of the prosecuting attor,
ney for the county for the pur-
pose of such prosecution"
House bill 349 is also still
in the hands of the governor.
1t requires the board of com,
missioners to fix the tax levy
on the second Monday in Sept
ember. The levy for county
:,1,, Hoo, tho amount