Ottumwa semi-weekly courier. [volume] (Ottumwa, Iowa) 1899-1903, 1900-11-15
Board Of Review Issues Set Of In
structiona.
ASSESSORS MUST Be EXACT
Effort Being Made to Eliminate Use
Of Abreviations, Nicknames and
Other Objectionable Features--copy
Of Instruction Received Here.

morgan GrlSWOlu. .auQlCOr OF Wap-
clio county has received from Frank
F. Merriam, auditor of state, a copy
of the instructions which the Board
of Review directs to be sent to each
county auditor. They are for the
guidance of assessors in making up
their books, and are clear in their
meaning and application.
The board has also decided to ask
that all subjects included in the alb
stract of assessment for the years
1899 and 1900,with the single exception
of new buildings, be included in the
abstract of assessment for the year
1901, as provided in Section 1877 of
the code. New buildings, of course,
will be included in the real estate as
sessment for that year and will not be
separate subject.
Instructions to Assessors.
When making the assessment each
assessor should be particular to obtain
the given name, initials and postoffice
address OF the person to be assessed,
and be certain the surname is correct
ly spelled.
Claims for exemption from taxation
on account of roads or homesteads
should be noted when assessment is
made, showing the amount of the road
exemption in acres and of the home
stead exemption in dollars. The &C.
tual value of real estate owned, exclu-
sive Of the homestead, should be de-
Quoted from the homestead exemption
claimed, and the net amount of ex-
emption thus obtained reported
Should the actual value of real es-
fof Of hn
coed $500, no exemption should be al
lowed.
1t Is the desire of the state board of
review that the assessors report the
number and value of all cattle in feed
ing, using extreme care that the cat.
tie SO reported are not included under
other heads, thus making double as
sessment. This is important.
All personal property exempt from
taxation should be omitted from as
sessment roll and only the actual
value of such portion of personal prop
erty as is taxable reported.
When obtainable, inventories should
be used in assessing stocks of mer
chandise, and when so used the date
Of the inventory should be stated.
The attention Of the assessors is
especially called to their duties as
provided under section 1856 and 1856
of the code.
The board of review is in receipt o.
Information that the assessors in sew
eral counties have omitted to have as
sessment roll, form No. 2, duly filled
out, signed and sworn to by each per
son, partnership, corporation or asso
citation assessed, as provided by law
1t Is therefore recommended that the
board of supervisors in all countie.
see to it that this duty is performed il
each instance before any fee or com
Z pensation is allowed the assessor.
Assessors Books.
Assessors books should be writer
up in ink, and no authorizations, nick
names or ditto marks should be used
The personal property list should b.
arranged in alphabetical order, b,
surnames, being sure to state in VIVA
section, road and school district tn
property assessed Is located, and tn
postoff1ce address of the owner there
of.
In copying real estate to assessor
book the total number of acres shoul
be shown, the number exempt on az
count of roads stated and deducte
therefrom-leaving the net numbe
taxable.
The net amount of exemptions on az
count of homesteads as found whe
making the assessment, should b
shown in the proper column and d.
Quoted from the total actual value q
the real estate of persons assessed
leaving the net actual value of taxabl
real estate.
Fractional parts of a dollar Shout
not be embraced in either the actue
or taxable value of property, the a!
SCISSOR adding to or deducting fror
such value, as in his judgment equit
demands, a sum sufficient to eliminat
all such fractions.
After assessors book is written IL
it should be carefully proof read wit
assessment roll
All columns giving numbers and va
ues should be accurately added an
proved and the correct numbers place
at the bottom, in the proper columns