Kootenai County Republican. (Rathdrum, Idaho) 1899-1903, 1900-10-12
Read and Decide for Yourselves.

TTVTI TIIII U!IIf'NIU u T0F
zeal infringement of state affairs in behalf of
the best interests of al the people
Read aud Decide for Yourselves.
The constitutional provisions relat-
ing TO the assessment Of property are
as follows:
The legislature shall provide such lcgisia-
ton as Shall be necdful. by cvying Il tax by
valuations SO thai every person or corpora
ton shall pay Il tax in proportion to the val
uatton ot his. her or lis property.
See. ,, Art. VII, ConSt. idaho.
The constitution further provides
that ''ali taxes 4 shall be col
iectcd under general laws. which shall
prescribe such regulations as shall Sc
cure Il Just valuation for taxation of
all property. real or personal"
Sec. >. Art. VII, ConSt. Idaho.
Il Is thus seen that the constitution
Of the state plainly directs the action
OF the legislature. so that the laws
enacted may provide for an equal val
uation OF all property, by fixing Il basis
for its assessment and by fixing Il uni
form levy.
The legislature obeying the direc-
ton OF The state constitution has fixed
the basis of assessment OF all property
as follows:
All tANahlc property must be- assessed IL its
felleash value.
Set. li26. Rev. stats. Idaho. as
amended second session laws, page l3l.
On March -, lSa9, COY. Steunen-
berg approved an amendment to the
revenue laws of the state, known rs
II. l.. SIS fifth session laws. page 45l
which made il a crime for an assess
or To list or suffer to be listed, as
seSSed ar returned upon the assessment
ron oil his county. any property, real
or personal. at an amount or value
less than its fair cash valuation.
And the assessor SO offending was
subject to Il fine of from Sl0o 10 $500
for each oifenSe. As an inducement
"a parties to inform upon him If lie
Violated the law, one-half Of the fine
was 10 be given to him or them for
iiine the information.
Ry the act providing a state board
OF equalization and defining the du-
Ties and powers thereof, authority
was given the said board ITO govern
county boards when equalizing and as
SCISSORS when assessing"
FIRST session laws, subdivision ,.
page ~.
The state administration fearing
the extent of its authority had passed
the following law:
Tile state hoard of .eaualgation shall b,,,.
Rf"tsto i@lairV the attendance of the as
; ,>s"5S "a fhe aafian> counties eff The state al
sFl times aud places n ,nap t,, rt,3ut,ea 10
si,d e"afd loass'st the hoard in its duties. -
Sec. iisS, subdivision ;, page 43.
htth session laws.
La pursuance of these elactmentS
h state board Of equalization called
Lie aSSSssors Of the state 10 Enise
where they met in convention March
@s=2s, lsaa. They were met hv mo
state board Of equalization and duly
admpn!Shei that ii they failed Il
obey lie law directing them To assess
All property nj its full cash yanle
theN wouid be punished ny fine and
such other dire penalties MS mivhf ha
inlieted upon hem by law. Asan in
ttntlNe they were told hV the board
or It's spokesman. Governor Stanpep,
berg, that i was the intention of Inc
hoard - raiSe the assessment 81 rail
lpaI telegraph and telephone lines n
their tUil cash value, aud that indi- !
Nldua} taSpaNers would NOT he M
pressed. because the great Increase IN
values that would a1 shown br the ~.
5 s>aleut rolls, would authorize a e,r-
responding reduction IN the percent I
.'te 81 4tAF or tax rate. Acting under
| ne par u the threats ct the sfata
oe21 OF equalization, the faIlogiog
proceedings were had.
i''eiS.. iGala, March :. ism
~ IT, 81 s@ayeie. motion taapnalIlr NJ /
i'stN>eiS ~ HAhntAsk - chairman t,f ..lss. =,
49, s>,sr> Is, vslitt,t - VI +
~ S'ea .'ad" ny sir. lAawd OF Sh6,acna RI
I. a..53t Nh5'r ot iaHhu ~ sr,tafss.pr,,
$3.50 800. NJ - ,ae eplsari af the committee a.,
'..t'a ION by M. iSlassrst. 'ee On
NJ -. e. tt' ti,ept - q tha REPORT of ,hc
s1s2tt&As pt@eiH- fhs assessed