Reporter and farmer. [volume] (Webster, Day County, Dakota [S.D.]) 188?-1946, 1905-04-06
AUDITORS AT PIERRE.
Land and Personal Prop
perty Assessment
Schedules Made.
A GOOD VERY ATTENDANCE.
All County Auditors Present
Save One.
Conference Addressed by the Governor
State Auditor and Treasurer.

auditors of the state for conference
with the state equalization board
brought almost perfect attendance
the onl y absentee, being the auditor
from Stanley county. The confer
ence was one which was intended 10
bring out the different views of the
county officials as to where their
different counties were lame in
assessment returns, and to outline
relative valuations which will, if put
into effect, bring more equable
returns to the state board from the
different counties, and put out the
wide range of variations in the
different counties which has always
been met with in making the state
equalization.
Governor Elrod in short address
declared that the revenue laws OF
the state are adequate for all prac-
teal purposes, and any complaint
was with the administration of the
laws which exist instead of with the
laws themselves. That personal
property escapes its share of tax
burden as compared to real property
and should be more roughly
assessed.
Avoid Extreme Variations.
State Auditor Halliday asked that
the auditors attempt to secure more
equitable assessments and attempt
to avoid the extreme variations in
values OF the same classes of prop
erty in different counties of the
state, calling attention to many of
these in past assessment returns.
Treasurer Collins took up the pro-
visions of the laws of the last SEES
sion passed to secure better assess
ment returns, and specifically called
attention to the provisions of house
bill 16l, which authorizes the county
equalization boards to 90 behind the
assessors returns to get at any tax
able property, which to their know
ledge or belief has escaped the
assessment roll, and in case of the
failure of the county boards to act,
placing it within the power of the
state board to look after such pro-
perty. The law requires the send
ing Of registered letter notice to the
last known postoffice address of the
owner of property in question, that
such property will be listed for tax
alton, and setting a time and place
for hearing why the property should
not be listed on the owner, instead
of proof why it should be listed on
the state.
General Discussion.
These statements are followed by
a general discussion and many ques-
tions as to mode of action, and after
discussion list was presented,
which had deem prepared by the
state board for general basis OF
average values for different classes
Of personal property which was
based on averages as shown from
former assessment lists. This list is
on the following basis;
Horses under three years old. $l7
horses over three years old, S35,
cattle under two years old. 50. COWS
over two years old, $14, all other
cattle, Sl8, mules $50, sheep, 81,
swine So, wagons and buggies, $l4,
organs, $12, pianos $85.
Il was urged on the auditors that
the assessors should find some
return Of household goods above the
$50 exemption. That the item of
goods and merchandise would bear
closer investigation on the part Of
he assessors; while elevators and
heir contents should bear I share Of
he taxes Of Che state.
Land schsdnlss - the Counties.
The land schedules were left on
basis the same as they were equal
zed By the state board last year,
vhich Is by counties;