The Globe-republican., 1907-12-19
Assessor and Tax Law.

4
(The following Information regarding
the County Assessor to be ar pointed, and
the new tax law was furnished from the
court house last wetk, but was held for
this issue on account Of lack Of space:)
At the regular meeting Of the Board or
County Commissioners on the 9th day =.
January, county assessor will be ap.
pointed. The deputy assessors will be
appointed at later meeting Of the board
Of county commissioners In the month Of
January. Following the instructions Of
the state tax commission, 1t will be the
purpose Of the county board to have all
appointments made and bonds executed,
filed and approved before February 1st
The county assessors bond will be for
$500 10 this county, and the deputy as
SCISSORS will give bond in sums of not less
than $500 each.
With the assistance Of the county
board, the county assessor shall divide
the county into. tax districts and deter
mine the number Of deputies required to
do the work promptly and properly. he
may appoint the township trustees as
deputies, or he may,if he thinks best, ap-
point other persons to do the work. He
shall designate what district each assessor
shall occupy, and may send q man from
Wheatland 10 do the work In wilbur,
and a man from Bloom or Bucklin to
make the assessment In Royal.
The most important duty Of the county
assessor Is to see that all property In the
county, both personal and real, whether
owned by individuals, partnership, cor
porations or other organizations, is as
sessed at in actual value In money. The
county assessor IL the central authority
In the assessment Of the county. He
may remove any deputy at any time,
The actual work Of assessing Is done by
the deputies, but the county assessor
must advise, instruct and direct them.
He ,must know all the law relating to
such assessments, and must have a COM
plete and full knowledge Of the actual
value In money Of all property In the
county. He shall have an office at the
court house where bis deputies may seek
information and confer with him, but he
won't need q lean back chair and will
have no time to rest his feet on the top o.
his desk. He mnst make special investI-
CATION through county records and
through inquiry as to the ownership Of
~ sperty In order that he may know
tus-tis owned by every individual per-
8" BE must become conversant with
all facts and upon oil points involved In
full and true assessment Of the county
as the law requires. He must know
whether his deputies are doing their work
legally and properly, and II will be nsces.
sary for him to make frequent visits to
them.
The county assessor shall provide the
Deputies with complete knowledge as to
the ownership of mortgages Of all kinds.
judgments, tax sale certificates or other
6 disclosed BY the records Of the
county.
The deputy assessor shall view and IN |
spsos oil property and determine it,
actual value In money before making the
assessment. he win incur the penalty Of
the law II be assesses any property with |
out inspecting the Same, ifit 10 ofa Kind |
which may be viewed. All vouchers for
amounts claimed By the deputies must be |
approved by the county assessor before
payment can DO made By the county
board, and che county board can nor payj
my such claim until the work b scom-
plessd and sppscyed By ths county as
Iessor.
4 The tax commission says the county A..
lessoF should be the most competent that
,an DO found in thsicounty, d man Of
lound judgment, experience, and Who'll
VIII be guided by theiaw, withcuf lfssr
Dr. favor. It 10 the intention Of the law
hist each property owner shall contribute
he just proportion flakes. and ills the
luty Of the taxing sflieer 70 pFeceed wish |
H. end sIwAyssin View Of distributing
be sax burden equally.
Heavy penalties are pgoyidsd fcs XIV /
hg false lists Of properly Wy ownerss "