Montpelier examiner. [volume] (Montpelier, Idaho) 1895-1937, 1899-04-06
QUESTIONS ANSWERED
HOW PEOPLE WILL BE ASSESSED.
Attorney Generals Opinion of the
New Law. New Points.


New Law. New Points.
Attorney General Hays has answered
the question submitted to him by the
assessors of the state at their recen
meeting in Boise. The replies are being
printed in connection with the address.
made by the attorney general to the
assessors when they convened, and
copies will be sent to all Interested Off.
Gals The questions and answers are
as follows:
Question No. What construction
is put upon that section OF senate bill
wherein it says: All expenses incurred
by any county officer or his deputy in
the discharge of his duty, shall be a
legal charge against the county. Docs
this apply to the ASSESSOR
Answer. Section Z, article is, of the
constitution, which the senate bill put
in force provides that all actual ard
necessary expenses incurred by any
county officer or deputy in the perform
ance of his official duties, shall be a
legal charge against the county. Since
the assessor is a county officer, this law
applies to him.
Question No relating to taxation Of
merchandise moved from one county to
another after the second Monday in
January. The answer is as follows:
Irior to its removal, the stock of
merchandise could of been assessed in
---couuty. There is ne tax
lien upon personal property except
such as is derived from actual seizure.
and, slnco the property has been re-
moved To- county. it must be
assessed there.
Question No, 3 refers to amount of
revenue to be raised, etc For answer
the attorney general refers to house
bill 849 amending section t4ll, revised
statutes.
In answer to question No. asse ssors
are informed tnat the delinqrent list
must be delivered to the county officer
on the fourth Monday in Janus ~, who
must return it to the tax collector ar
ter checking it owe. 1t may be pup
lished at any time tfGer re rrued but
must be on or before the fourth Mon
day in May.
Question No ga. Are CITY. coun-
ty and state warrants assess bic? b
Is stock in building and loan associa.
tions as 5essable? c When does an as
SCISSORS salary begin; or what pay does
he receive for the first three months Of
his term. d At what tins does tisle
to property sold to an individual for
taxes vest in purchaser and also when
sold to county,"
Answer. ia. Yes. b. Yes. G.
The new salary bill goes into force and
effect on the second Monday in April
For all services rendered sub 5eqnent to
that time, his compensation is covered
by the salary. For services rendered
prior to that time he receives his COM
pensation under the old law d. Title
vests in the individual and in the
county on the delivery of the tax deed.
(See sections 154l aud 1554 revised
statutes J"
In replying to the sixth question the
attorney general says
You can not demand from bank
q statement as To who is depoei ors
are and the amount &C their depos 4.
If you are not satisfied with the ate
ment made by the taxpayer, you should
subpoena Witnesses, VINO may be bank
officers or other pc sons having know
ledge of the facts, and Examine t1em
in relation thereto
The answer to quesi ion No. I. is:
The shares OF capital stock fof national
bank) should be assess ed to the own
ers thereof and must be paid by the
banks.
Questions 8 and are not of general
interest
Question No 10. Wheat that has
been raised in the state of Idaho and
stored in the state of Washington was
not in Idaho on the second Monday in
January, the receipt of which is held
in Idaho, and money borrowed on the
same and vice versa in Idaho and
Warrington. To whom should it be
notwithstanding that the ware
house receipt is a negotiable inst u
ment,i the owner should be assessed for
the value of the property represented
blythe receipt. Wheat in Idaho be-
longing to residents of Washington
should be assessed here as other per-
sonal property"
In reply to No. Il assessors are ad-
viaed that in arriving at Inc acaral
value Of real estate they must take ito
consideration all circumstances affect
ing the value. Question 12 relates to
1t is held that sewing
machines and organs may be conside ed
household goods, coming under the ex-
emption clause Watches and firearms
ara mot