The Parma herald. (Parma, Idaho) 1903-1917, 1904-03-12
BAGLEY ANSWERS
Attorney General Replies to
Questions BY County
Assessors.


meeting in Boise on January y, Is
and 10.
Among the more important questions
passed upon by the attorney general are
the following:
Land for which the final receipt i is
sue.i after the second Monday in Janu-
ary j. not a--es-able for taxes that year
The rebate laws on migratory stock
apply only to live stock kept. driven.
pastured or ranged within the state.
and not TO teams, wagons and outfits.
The home county Is also entitled to one
years taxes on migratory stock, except
the rebate it refunds to the owner for
the amount paid in other counties
Counties other than the home couaty
are entitled only 10 taxes for the time
migratory stock j. actually within said
counties.
Wagons used exclusively on farms are
machinery.
County officer Is entitled 70 board and
lodging while away from home in per
lormanee of official duties Of hi- office
The amount necessary to board ami
lodge him will not he left to the officer
himself. but i question for the eOun-
ty commissioners 10 decide. This l. an
important question. The supreme
court in the ease Of CIyne V. Bingham
county, :, Idaho -, held that the coun-
ty officers were not entitled To their
boar'l and lodging. but the state legisla-
ture has twice provided that the officers
shall receive -uch compensation.
Property may he placed on the assess
ment rolls up TO midnight on the last day
Of the fiscal year ANY property after
wards discovered T. have been omitted
should be pIaeed on the subsequent roll
and assessed double. This Is also a new
ruling, it having been the practice Of
the assessors TO eliminate the property
/ for the current wear. An Indian reser-
vation lying within county Is a part Of
such county. Poll taxes may be collect
ed from persons holding receipts from
road overseers Of other states.
Taxpayers should notify tax collectors
verbally or in writing when taxes arr
paid under protest and the tax oollectol
should note such protests in the re-
eeipts and stubs. Money received foI
taxes paid under protest should b
turned over to the county treasurers-
Assessors should report on transient
property as far as they are able on th'
dates reports have to be submitted
Further information should be includ
ell in subsequent reports.
Bounty taxes on sheep should be pro
rated among counties according 10 th'
time the sheep range in such counties
In the case of a ian assessed with hi
home and stock Of merchandise becom
lug involved before the end Of the yea
in which such assessment Is made, tn
entire tax becomes a lien upon the bon,
and a preferred claim agains, the bank
rupt estate.
A bona fde resident i one who ac
tually resides in the state with the in
tentiOn of making it his home.
Uncompleted buildings may be as
sessed before their completion y occu
pancy, but circumstances should gOveri
such cases. A county board of equali1
alton may direct an assessor 70 asses
property which has hitherto escaped as
sessment. Il 1t cannot be included i
q the assessors yearly REPORT it should b
included in the subsequent report an
assessed double.
improvements on unpatentsi land
should be listed as real estate.
The county where the property Is hel
+ at noon on the second Monday in Jan
+ uary is the "houe county"
e It Is important that assessors shoul
: examine each piece or parcel Of propert
n assessed by them, but not necessary
II orier to determine values.
Timber purchased from the stat
= which stands upon lands stin bclongiu
; to the state should be a.sessed a. pc
soul property and may be sold if Il
i taxes are not paid. This Is another in
j, pOrtant question. a such timber has n
! been assessed in the past, and the stat
.e has been deprived Of considerable re-
r. enue in consequence.
- Migratory stock i subject to the spe'
lal taxes Of the county in which il
n grars-i.
r. If y trust company Is a bSnking sssoe
re alton or corporafion it should be asseS