Omaha daily bee., 1904-09-14
CAMPAIGN OF FALL, TAXING
Commissioner Fleming Will Start. Out
Deputies this Week
ISSUES HIS CIRCULAR OF REMINDER
'rOposes TO Make the Percentage Of
sworn Statements This Year
One Hundred Instead
of Eighty-Five.

lax Commissioners Fleming will start
twenty-five deputy assessors to work
Thursday after subjecting them to a
school of instruction in the city council
chamber in the morning They will work
until November Is, making the city as
sessment on personal property, Commits
sioner Fleming reserving the real estate
valuation 10 hfs personal care. The usual
circular setting forth the main methods Of
the assessment for the year has been
issued.
In 1t the tax commissioner expresses the
opinion in bold-faced type that the levy
for 1895 will be much lower than for 1904
and probably win go below the average
for the past two years. which is .lls75
mills. He says the best opinion estimates
the 1905 levy between 3 and IL mills
Notice is given in the circular that as
sessments will be made at full value, as
has been done for two years, sworn state
nDents will be insisted upon in every case
and building and loan shares are assessabIe
at the surrender value Last year the
percentage Of sworn statements was IS and
the commissioner intends to make the
showing complete this time
Text of the Circular.
The circula. reads.
The valuation and assessment Of real and
personal property for the year 1906 for
SIty OF Omaha taxation purposes will be
ter requires, ana not at one-ffth value, as
IN the case OF county assessment.
sworn statements will be required.
Deputies will administer the oath with
out charge and an office deputy will be
ffou1d fou1d IN the tax department.. city hall,
from October until November IA, from 500
morning till in the evening each week
day, including Saturdays.
For the accommodation Of taxpayers
deputieG will make their calls for sworn
statements in the evening where the tax
payers are not found in daytime, but you
are warned not TO depend upon the deputy
calling repeatedly; cooperation Is wisest
and an economy of time
Neglect or refusal to make proper re-
turns subjects you to the exercise of the
assessors judgment, faulty as it may be,
and you are not entitled by law TO any no.
uce OF what that Judgment Is. Notice Is
only required where you have made proper
returns and 1t Is proposed to increase your
Building and loan shares are as assess
able at their surrender value
Indebtedness may be taken from value Of
Items to D before enleriGg for taxation,
but not from money or any other item.
This is the ruiins of the State Board Of
Eauainh1tio1; SatiGaiiH The The new law means EN- M
property not exempt. especially items /
TO u inclusive. and makes it incumbent on
the assessor to search the records or
county Judge, county clerk, clerk of dis
tSct court and register of deeds for evil
notify the owner
Fines from $50 to 5000 may be imposed
for false statement and when sworn to
provision Is made for prosecution for per-
jury. s...
A much larger proportion of sworn state
ments were obtained in 1893 than ever be-
fore (S5 per cent?, and IL will be the en-
deavor to obtain the full number this year,
even IL necessary to use some OF the penalty
powers operative.
In returning on item No. (stocks) you
should give full particulars on page 2, name
of company, share value, etc
The law is imperative that every item on
schedule should be passed on and spe-
cifcally answered and that the word none.
shall be written in every case where you
have no property of the kind described.
Parties who return schedules not sworn
to or who do not return schedules are
subject to action OF Boards OF Review
Corrections can be made on application
to the Board OF Review or Equalization
but their rule OF late has been to put all
complainants, without exception, under
oath; therefore you will save annoyance
and the department much extra work by
meeting the full requirements OF the law
In the appointed way through the assessors.
Board of Review sits in the tax depart
ment office November Is to December Ia.
Board of Equalization for not less than
fve days. either shortly after or In Janu-
ary, on published notice.
Supreme court decision: III the tax
payer does not have his assessment cor
ssectsd when It is In his power 70 do so, he
must be assumed to admit its correctness
1871 city tax rate per $1,000 cash value
basis, 60 1902 city tax rate per N,OOO,
cash value basis, Sl2; 1903 city tax rate
per 81 ,OOO cash value basis, $S.75; 1904 city
tax rate per 81 OOO cash value basis, n4
Average 1901 and 1902. $3.50; average 1905
and 1904 N1.37h