The Coeur d'Alene press. (Coeur d'Alene, Idaho) 1892-1907, 1904-03-05
METHODS OF ASSESSMENT
OPINION OF ArT'ERY GENERAL
ns Replies - hambss ~ Qnaatisns sab.
Saiissa ~ Asssassrs -cessty oMasrs
Easttis4 - Beard sna Leawias whils
Ahaans sn naainsss.

& eN&#AMI
piled 10 the IS questions submittsd
70 him By ths assessors IL the state
q their annual nesting In Boias on
January II, 10 and 10.
Among the more important qnss-
tiona passad upon By the attornsy
gensEAl are the following.
Land for which the lnal reoaips il
lasnsd after the second Monday in
January 10 mot aasaasahls Cor taxas
that year.
Tho rebate Laws on migratory stock
apply only TO live stock kept. driven,
pssa1r~d OF ranged within the state,
and not 10 teams. wagons and outfits.
Tbs bone county 10 niso entltled 10
ihs fall yeaT's taxes on migratory
stock. sHospi the rebate IL refunds 20
The owner for the amount paid Ia
other counties. Counties other than
tbs boms county sFs entitled only
70 tAHas for the time migratory stock
IL actually uithIn sach counties.
Wagons used exclusively on farms
are machinery.
coaHty osacsr IL entitled 10 board
AID iodEing uhiis away from bone
IA performances u tbs oflleial duties
~ bis oiiAos. The amount neceanary
10 board and lodge him will not be
len 10 The of1osF himaelf, but 10 q
qHasaion for the board II county com.
tntssioosEs 10 decide Tits IL Al i'm.
p0stsut question. The supreme court
Ia tho cass a. Ciyns W. bingham
oonnsy, Z. Idaho 20. heid that the
eonniy oESo~s uers not entitled 90
their board ADD lodging. bot The state
Legislature has tWics provided that
The osiSoep shalt receive such CON.
psnsatlon.
Property may be- placed co the AZ.
ssaasnsas rolls up 20 midnight on the
lass day - The fiscal yaAr. Any prop.
ssty afterwards discovered 20 have
besa omitted shoald b. plaoed on the
sobaeqoeut roll and aaaeaaed double.
This IL also . Dsu Fuline. u having
been the ps~cties ~ ass~ueorp 10 elm.
inais such property for The current
year. An IBdinn reservation lying
uithsn = county 10 . part u such
ooauty. Poll tAKes may b. collected
from persons holding receipts from
road ovprueers u other states.
nApaTeFs sboald aosify tar eollec.
tors verbally o. In writing uhen taxes
are paid under protest and the tar
collector should note such protests on
The RECEIPTS and stubsL Money re.
caiv~d foF taAes paid under protests
sbOuld be turned over 20 county treas.
urera
Assessors should report on transient
property a. far as they are able on the
date reports have 90 be submitted.
Further information should be In.
cluded 10 subsequent reports.
Bounty tAxes on sheep should be
prorsied among counties according 20
the time the sheep range In such
counties.
In the csse Of = man assessed with
his home aud stock Of merchandise
l,.comins In.alv.B, h.sors The ara ~
"a. vost in which such s..o..n.n, q
made. The .ut,rn tnx hecomo. : lien
upop the bond ana = preterred claim
.s.,p.t the h.nkrnr. STATE
A bona aae ra.idsp, IA ono who
actually resides in the STATE with the
Int.n,ion az making 4, NJ. home
t'nconnio,na hn,Ia,nv. ms, n.
boforo THAR camplu,,aD or /
bnt circumstance. shoola /
gsvorn soch casa. A countv ho.ra 4
Of equalization NAV d,rcc, an asses. /
sor 90 ssuess propeTty which has hi,h. /
er.o escaped assessment n ,t cannot |
la inoluded IN tho as.e.sor,s yearly 1
repor, Il .honId be included in the 1