North Park union., 1901-07-05
Count, Attorney. discus. Tax Law.

Inc county atCOrueyb Ol IOuTtecu VI
the leading counties Of the state met
in the st. James hotel In Denver some
two weeks ago and formed an associa-
tion. The. object Of the meeting was
to talk over the provisions of the new
revenue law, 80 that the comfy COM
missioners and assessors might be
uniformly advised OF its intentions and
provisions. The association adjourned
to meet again In Denver on the first
Tuesday in next August. the date also
OF the meeting of the State Board OF
assessors.
At the outset of the meeting. says
tho Republican. It was agreed that the
proceedings should be in the nature OF
q conference, and that none of those
present should be absolutely bound by
the opinion OF the majority. Several
propositions were nevertheless tacitly
agreed to by all present. It was
agreed that Teller county was entitled
to representation as county OF the
second class In the organization OF the
State Board OF Assessors. Teller
county was omitted in the framing OF
the bill. and there has been some dis
position to take the view that 1t must
therefor do without representation.
Attorney ]. M. Brinson energetical-
ly presented the other side Of the ar
gument. He maintained that the
omission of Teller county would make
the whole act absolutely unconstitu-
tional, as 1t would then fall into the
definition of special or local legisla-
tion. While the other attorneys did
not all take this view. they united in
the opinion that Teller county should
have an equal showing with Pueblo
and Ell Paso counties.
Il was also deciaed that the proviso
in the bill regarding the assessment of
non.producing mineral acreage was
too indefinite. The law makes the val,
uation Of the land depend upon the
valuation OF the adjoining producing
mines. Producing mines would thus
pay on the amount Of production and
non-producers on the acreage. The
attorneys concluded that the clause
. was 30 vague that the better plan
would be that adopted in Teller coun-
ty. under which a fair market value Of
the land is the basis Of valuation.
The meeting was strongly agreed
ON the point that all the present evils
in the states financial system grew
out Of the departure by assessors from
the constitutional requirement that all
taxes be levied upon the full market
value. and that all county attorneys
should advise commissioners and as
SCISSORS against lessening the valua-
tions in order to diminish the county's
share Of the state tax. 1t was agreed
that mining should not be assessed.
since the mines on which the stocks
are issued are taxed. Nevertheless
the consensus of opinion was that
mortgages should be taxed at their
full face value. though the property by
which they were secured was also
taxed to It's full value. The attorneys
determined, however. that II some Of
the county assessors should decide
not to include mortgages as taxable
assets that all counties should follow
suit.
Following are the ofhcers and en-.
rolled members of the new organiza-
tion: President, George F. Dunklee of
Arapahoe county; vice president, ]. NJ.
Brinson. Teller; secretary. T. ]. Ed
wards, Lincoln; F. ]. Annis, Larimer;
e. C. Howe. San Miguel; Charles Cav
ender. Lake; Dexter T. Sapp, Gunnl-
son: c. 7. Morgan. La Plata; Patrick
Monahan. Eagle; l.. C. Stephenson.
Morgan; H. A. Hicks, Gilpin; John T.
Barnett. ouray; II. w. Clark. Pitkin.