Audubon Republican. [volume] (Audubon, Iowa) 1894-1925, 1903-09-17
instructions to Assessors

The instructions which will govern
the assessors of Iowa for the coming
yearwere adopted by the state executive
council at NEE ting held on Monday.
Copies will be sent to the county audi
tors over the state, who will see that
copies are printed in each assessment
roll and assessors book placed in the
hands of the assessors. Should the
rolls and books be already made, the
auditor is directed to have printed
sufficient number, in order that a copy
may be pasted in each roll and book
used by the assessors in making the
| assessment.
The instructions in part are as fol-
lows:
Section 1905 of the code is as follows:
"Valuation-All property subject to
taxation should be valued atits actual
value, which shall be entered opposite
each item and shall be assessed at % per
cent of such actual value. Such assess
ed 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 ordinary course of trade. A faith
full compliance with this statute is
necessary to enable the state board of
review to fairly equalize assessments.
Claims for exemption from taxation
on account of roads or homesteads
should be noted when assessment is
made, showing the amount of road
exemption 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 of the rebellion, or un-
married widows of such, is as follows:
'"The property not to exceed eight
hundred dallars in actual value of
any honorably discharged union SOL
dier or sailor of the Mexican war or
of the war of the rebellion, or of the
widow remaining unmarried OF such
soldier or sailor.
1t shall be the duty ofevery assessor
annually to make list of all such
soldiers, sailors and widows, and to
return such list to the county auditor
| upon forms to be furnished by such
auditor for the purpose, but the failure
| IN, fha mt of 20 IL
shall not effect the validity of any
exemption. All soldiers, sailors and
widows thereof referred to herein shall
receive reduction of eight hundred
| $500 dollars at the time said assess
ment is made by the assessor, unless
waiver thereof is voluntary made of
said exemption at said time; but this
exemption shall not apply in case of
any soldier or sailor of the widow of
such soldier or sailor owning property
of the actual value of five thousand
! (S5, 0O0) dollars"
| The exemption referred to in the pre-
ceding paragraph may be made from
either real or personal property, or
personal property, or from both.
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 cattle so re-
ported are not included under other
heads, thus making double assess
ment.
All personal property exempted from
| taxation should be omitted from the
assessmentroll and only the actual val
ne of such portion of personal prop
erty as is taxable should be reported.
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 BIZ
cycles.
Jersey Cow for Sale.
A good registered COW for sale--will
be fresh soon. G.. w. PRESTON.