The Oskaloosa herald. (Oskaloosa, Mahaska County, Iowa) 1885-1919, 1903-10-15
RULES FOR ASSESSORS
Executive Councils Instructions For
Coming Work.

County Auditor w. r. Martin has
received a circular letter from the
state assessor giving the rules and
the instructions which are to govern
the assessors in the several counties
Of the state in their work of assess
ment Of property during the coming
year. These instructions were adopt.
ed at a recent meeting of the state
executive council. The entire list OF
instructions has been placed in the
books of each assessor and will be
carefully studied and closely obsery.
ed, The instructions in part are as
follows:
Section 1906 of the code says:
: ''Valuation--Al property subject to
taxation should be valued at its actu-
al value, which shall be entered oppo.
site each item and shall be assessed
at 25 per cent of such actual value.
Such assessed value shall be taken
and considered as the taxable value
of such property upon which the levy
shall be. made. Actual value as used
in this chapter shall mean its value in
the market in the ordianry course OF
trade" A faithful compliance with
this statute is necessary to enable the
state board of review to fairly equal
ize assessments.
Claims for Exemption.
Claims for exemption from taxation
on account Of roads or homesteads
should be noted when assessment is
made, showing the amount of road ex-
emption in acres and of the home
stead exemption in dollars.
The law relating to the exemption
in favor of soldiers or sailors of the
Mexican war or of the war Of the re-
bellion or unmarried widows of such
is as follows:
"The property not to exceed ($S00)
eight hundred dollars in actual value
of any honorably discharged union
soldier or sailor of the Mexican war
or the war of the rebellion, or of the
widow remaining unmarried of such
soldier or sailor. 1t shall be the duty
of every assessor annually to make a
list of all such soldiers, sailors and
widows, and to return such list to the
county auditor upon forms to be fur
nished by such auditor for the pur-
pose, but the failure on the part Of
any assessor so to do shall not effect
the validity of any exemption. All
soldiers, sailors or widows thereof
.referredto herein, shall receive a re-
duction of eight hundred ($800) at
the time said assessment is made by
the assessor, unless waiver thereof
is voluntarily made of said exemp-
ton at said time; but this exemp-
ton shall not apply in case or any
soldier or sailor owning property Of
the actual value of five thousand ($5,-
000) dollars, or where the wife of such
soldier or sailor owns property to the
actual value of five thousand dollars
($5,0O0)."
The exemption referred to in the
preceding paragraph may be made
from either real or personal proper
ty, or personal property, or from
both.
Should Use Extreme Care.
1t is the desire of the state board
of review that the assessors report
the number and value of cattle in
feeding, using extreme care that cat
tie so reported are not included under
other heads, thus making a double
assessment.
All personal property exempted
from taxation should be omitted from
the assessment roll and only the &C.
tual value of such portion of person,
al property as is taxable should be
reported. ".. .. n.
When obtainable inventories should
be used in assessing stocks of mer'
chandise, and when SO used the date
Of the inventory should be stated.
Buildings on leased lands should be
assessed as personal property.
Automobiles should be entered in
the same column and be included in
the assessment of vehicles including
bicycles" ..s -s..