Montpelier examiner. [volume] (Montpelier, Idaho) 1895-1937, 1905-11-17
each farm, each house and each stock of

with the limitation put upon the
power of the board of equalization in
the fixing of the aggregate value of
property in this state, it is evident that
the board cannot assess property to it's
full cash value, when the county asses
sors place those values at very much be
low the full value. A little thought
will show that the law makers evidently
intended that the state board of equal
lzation should have practically no
power of fixing values for tax purposes,
but should be limited in power to the
equalization of values already fixed by
the county boards of equalization.
'The records of the Office of the state
auditor show that the assessed valuation
OF classes of property in Idaho to be in
almost all instances very much below
the actual value. AS an illustration
patented lands in Idaho assessed by
class. show valuations for tax purposes
ranging from $14.32 an acre for Ada
county, to 50. 60 an acre for Kootenai
Ihe patented lands in Nez Perce coun-
ty are valued ON the tax rolls at S5l1
Latah at 60 and in Idaho at S.. .O6 an
acre, while the average values for tax
purposes of the pBtented lands in this
state are 1854. Any taxpayer will ap-
preciate the fact that this valuation il
very much too low if the other pronertv
In the state is to be assessed at it's act
ual full cash value. But farm lands
are certainly assessed at as high a rela-
tive value as stocks of merchandise. or
business real estate.
Taking farm lands alone in several
OF the states of the northwest. the Of
gclal records show that valuations are
practically the same. In South Dakota
the farm lands are assessed as of an
average value of 1854, in Washington
at an average of $4,6l by counties. and
probably at something like $500 by
actual acreage; in North Dakota the
average assessed valuation of patented
farm, laeds is placed at SD 25 an acre: in
Nebraska at $3.O3; in Wyoming, 81 so
Those who are acquainted with land
conditions In these states will to them
selves that the valuation placed on pat
ented lands in all these states regarded>
NAS Law Va OAOAA VI no VdsuO are Well
equal1zed, although it is manifest that
the values placed on the lands are not
to exceed fifth of their actual value.
1.-THE general similarity of values
shown in proportion to accepted actual
cash value is followed out practically
tn rough all classes of property. AS an
illustration of this the value for tax
purposes of railroads Is given. In Idaho
the railroad lines are assessed at $4,000 a
mile for roads of the first classes. with
branch roads assessed as low as $4,000 a
mile. In South Dakota the railroad
assessment ranges from $685. mile to
$3935 mile. In Washington railroad
assessment shows value of from $792O
mile to $4,000 mile. lin this state
to these figures must be added s2112 a
mile for rolling stock on first class
roads.) In Nebraska. with TWENTY-FIVE
railroads, including the Union Pacific
y. b. q @, Chicago & Northwestern
and Chicago & Milwaukee the average
railroad assessment is $63SO a mile. Tn
Montana the railroads are assessed at
$i4.452 q mile for main lines of the
Northern Pacific Graet No.tLo