The silver messenger. (Challis, Idaho) 1890-1912, 1899-04-11
Hsses~or~' Guide.
Boise Statesman.

N~He' " OtONA OAO 4uOotlOuS SuUIuIU'
ted to him by the assessors of the
state at their recent meeting in
Boise
Question No. 1.-What con.
struction 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 Does this apply to the
assessor ?"
"Answer-Section z, article 18,
OF the constitution, which the
senate bill puts in force, provid-
es that all actual and necessary
expenses incurred by any county
officer or deputy in the perform
ance of his official duties, shall
be legal charge against the
county. Since the assessor is a
county officer, this law applies
to him."
Question No. 2 relates to taxa
tion of merchandise moved from
one county TO another after the
second Monday in January. The
answer is as follows
prior to its removal, the stock
of merchandise could have been
assessed in-county. THERE'S
no tax lien upon personal prop
erty except such as is derived
from actual seizure, and. since
the property has been removed
to-county, it must be assess
ed there
Question No. 8 refers to
omount of revenue to be raised.
etc. For answer the attorney
general refers to house bill 349
amending section 1411, revised
statutes.
In answer to question No. 4
assessors are informed that the
delinquent list must be delivered
to the county officer on the fourth
Monday in January, who must
return it to the tax collector af-
ter checking it over. 1t may be
published at any time after re-
turned but must be on or before
the fourth Monday in May.
Question No. 5.-a. Are CITY.
county and state warrants assess
able ? b. Is stock in building
and loan associations assessable?
C. When does an assessors sal
ary begin; or what pay does he
receive for the first three months
of his term ? d. At what time
does title to property sold to an
individual for taxes vest in pur-
chaser and also when sold to
to county ?"
"Answer.-a. Yes. b. Yes.
C. The new salary bill goes into
force and effect on the second
Monday in April. For all serv-
ices rendered subsequent to that
time, his compensation is cover
ed by the salary. For services
rendered prior to that time, he
receives his compensation under
the old law. d. Title vests in
the individual and in the county
on the delivery of the tax deed.
(See sections 1541 and 1854 re-
vised statutes.) J"
In replying to the sixth ques-
ton the attorney general says:
You can not demand from a
bank statement as to who it's
depositors are and the amount of
their deposits. If you are not |
satisfied with the statement
made by the taxpayer, you should |
subpoena witnesses, who may be
bank officers or other persons
having knowledge of the facts,
and examine them in relation
thereto.
The answer TO question No. z
is The shares of capital stock
(of national banks) should be
assessed to the owners thereof |
and must be paid by the banks"
Questions 8, 8 and 10 are not
of general interest.
In reply to No. ii assessors
are advised that in arriving at
the actual value of real estate
the must take into consideration
all circumstances affecting the
value. Question II relates to ex- /
emptions. 1t is held that sewing
and organs may be |,
considered household goods, /
under the exemption
clause. Watches and firearms
are not.