The Dolores star., 1902-02-07
ABOUT TAXES.
A Communication On the Subject From MIR. S. W.
Carpenter.

In view of the discussion going on at this time in
this county the 1901 compared with those
of previous years that the following
ment in that connection may be of interest.
In the year l9oo under the old Revenue Act the
total valuation of the county fixed S75733s of
which S2S6 upon railroad and telegraph lines
fixed by the Board of Equalization, and S209s3
upon all other property fixed by the County Assessor
In 1901 under the Revenue Act of that year. the vaua
tion of property other than railroad and telegraph lines
fixed by the County Assessor, S672 s2o the vaua
railroad and telegraph lines certified to this
by the state Board of Assessors provided in
the 1901 Act at SsTo,S90. the time such action
taken by the Board of Assssors however, its action
admitted to be void by all excepting few of the
state officials in Denver, and shortly thereafter
DECLARED STATE SUPREME COURT
Furthermore, The State Board of Equalization, not
satisfied with the valuation made by the County Assessor
ordered the bc Increased 10 per cent This a
tempted increase, view Of the probable uueonsuton
ality of the 1901 whole, also fairly to be
deemed void; that when the County Commissioners
made the levy the 1901 tax, after deferrng action
long they possibly could without rendering it mpos
sibe for the extend the tax list for delivery to
the Treasurer by the legal limit Jan. 1902 the LEGAL
assessed valuation of the county before the Commission
ers as basis levy said S672, 800 and
Now the statutes are MANpArol,Y, that the Commits
shall levy sufficient defray the estimated
expenses county for the following year. including
from two to five mills for school purposes also the
certified them for state and special school tax
es The estimated expenses for 1902 placed at about
the those of 1901 and in pursuance of the legal
mandate to provide the necessary funds the levy
made county purposes precisely the number
of mills the 1901 for the 1900 tax, except that
three mills made for road purposes,
the extraordinary expense necessary in renewing bridges
on the Dolores Mancos and McFlmo Had they made
levy of less number of mills the basis of the actual
legal valuation plus the said void ATTEMPTS fixing
valuations to-wit: s6lO 34, the Commissioners would
have been i'll position where they would have been open
to lust criticism All funds would have fallen short
oneaf and under the mandatory provisions of the stat
ues expense could have been incurred and above
the funds actually coectible. The result would have
been only half provision schools roads expenses
interests bonds, etc. etc. condition that would have
called forth JUST criticism upon the Board from all good
citizens. The STATE ordered its four and one-half mills
levied as heretofore the SCHOOL DISTRICTS for the
part did not down their demands both presumably
from that acuated the Commissioners
the matter of the county levy: and when it comes
school district levy the woudbe critic should remember
that it is there that he in the theory of the law, puts
record for every taxpayer is supposed oact
at school meeting
Now, as individual cases. of alleged great increase
in 1901 tax il is sufficient say that if such individuals
excessive, he has his remedy by appearing
the Board of Commissioners proving the fact and
securing reduction. He should also consider whether
of may be due also to the fact that
the of Manco and Dolores both ordered levies for
1901 tax while there for 19O0 also the fact
that school districts have increased their special
eves also perhaps the fact that he may have
property subject to taxation
may say in conclusion that this statement is not in
any wise made by behalf of the County Commits
sioners or directly indirectly at their request in
my capacity County Attorney but merely that
tain legitimate Information which in position
give public may be given in response to what
to be general and very proper desire therefor
$. W. CARPENTER.