North Park union., 1901-04-12

conditioned that he will assess all
property at Its full cash value. The
county must pay the expense Of the
bond IL furnished by surety COM
Dany. The assessor may examine the
person to be assessed under oath and
compel answers by application to
court or Judge regarding his property.
In determining the cash value the
market value is the guide.
In addition to other taxes and fees
corporations pay 5 cents on each 1000
shares of stocks. This is what is
known as the fiat tax" foreign cor
porations, 10 cents on each 1000
shares.
Producing mines of precious metals
are assessed on one-fourth of the
gross product. Non-producing mines
are taxed like other property, but not
In excess Of the lowest producer IN
the same locality.
All the county assessors meet In
Denver on the first Tuesday in Aug
ust each year, compare their assess
ment rolls to correct errors before
swearing to them. While in Denver
the assessors elect thirteen of their
numbers as members of the State
Board of Assessors, whose duty 1t is
10 assess all the property heretofore
uSStsSSS0l tHe SStitc AoiIu VI 1IlNsA-
iZation. The thirteen assessors are
chosen from the classified counties,
the assessors of each class selecting
the members of the board for that
class.
Railroads are taxed on the basis OF
their entire property, A railroad ex-
tending into other states must return
the value of the whole plant and the
assessment in this state Is made by
ascer;aining the number of miles OF
track in this state and taking the pro-
portion to the whole mileage as The
proportionate amount of the entire
property assessable in this state. Tele-
graphs and telephones are assessed in
the same way. The provisions of the
Inv on this subject are very lengthy
and elaborate and the duties of the
State Board OF Assessors are such
|, that this class of property cannot es.
cape taxation.
Taxes nre made n lien on the per
sonal property taxed. Stocks of mer
chandisc are subject to the lien, even
If additions have been made of new
goods.
The principal differences between
the House and Senate which were set
tied in conference Were these: The
posed of all the county assessors to
assess the property now acted upon
by the State Board of Equalization.
The Senate wanted the present law TO
stand. This was compromised by ere
ating state board of thirteen asses
sors The House asked that electric
lines extending beyond corporate lin
its to outside points be assessed by
the state board, while the Senate in
sisted on the present law. The House
yielded this point. The Senate rein.
stated the provision of the original bill
giving assessors power to summon
persons other than the property own
crs and require them to testify regard
ing the property. The House insisted
on striking this out and the Senate ac-
ccded. on this basis the agreement
was reached which resulted in the
final passage Of the bill.
ner of the University of Pennsylvania,
| chairman: Professor Il. G. Novy of the
University of Michigan, and Professor
| l.. s. Barker OF the University of Chi.
cago. recorder. Continuing, the state
ment says:
plague has been reported in San
Francisco officially in the public health
reports Slice MHTcIl -, INV, tDlTtN-tWC
cases (all fatal having been reported
and published in previous numbers OF
the public health reports.
'''rhe disease has been confined nj.
most exclusively to the Chinese, and an
examination of the mortuary records
OF the latter for the last four years
shows that there has been no time dur.
ing that period when 1t has increased
to such an extent as TO In itself cause
alarm.
THE prevailing type so far as known
is of the bubonic form, which. accord.
ing to NJ. De Brun, is of mildly con.
tagious character, but it is undeter.
mined how soon these cases may give
| rise to cases of n gravcr and more con.
tagious form of the disease. which en-
phasizes the necessity of prompt and
thorough measures to eradicate every
| form of the disease"
Christian Science at Cornell.
Ithaca, y. Y. April i.-Carroll d.
Norton of New York delivered IL lee
ture In Barnes hall Tuesday night on
Christian Science. His presence
brought II petition from the physicians
of 1thaca to the university authorities
protesting against the lecture. Mem
bers Of the University Christian Asso-
citation also opposed 1t us n university
function. Dean Crance refused to
listen to the complaints and the lee
ture brought out Il big attendance.
Cornell is said to be the first of the