The Rathdrum tribune. (Rathdrum, Idaho) 1903-1963, 1910-10-28
COUNTY BUSINESS CONDUCTED
-. :: IN DISREGARD OF LAW


the slpshod manner in which the present ad-
ministration conducts the county's business
Section 1873 Of the Revised Codes reads as
follows: ."1he assessor shall be liable to the
county on his official bond, and upon any bond
given by,him, under the provisions Of this chap
ter to be recovered by an action thereon for
the amount of the taxes on real and personal
property assessed by him and not collected, as
provided BY law; also for all taxes on property
within his county, which through his wilful fail
ure or neglect is unassessed, and the county at
torney must, as soon as any liability hereunder
attaches, commence an action on the assessors
bond for the amount of taxes lost from either
or both such causes. On the trial of such action
the value of the property unassessed being
shown, judgment for the amount Of taxes that
should have been collected thereon must be en-
tered.
In the Commissioners Journal F, at page 432,
with reference to the proceedings of the board
on September 20, 1909, we find the following
entry:
Petition of county assessor, ]. W. Smith:
II. w. Smith, assessor and tax collector of
Kootenai county. appeared before the board
and stated that c. A. Bailor, ex-county assessor
and tax collector, was charged with 81, 265.44,
1907 delinquent taxes, which was not collected
for the reason part Of said tax was on personal
property and cannot now be collected and part
is on property sold for taxes and certificate held
by the county, and part was erroneous assess
ment. Nv. Smith also stated that this charge
had been transferred from c. A. Bailor's &C
count to his and asked that the board cancel
said charge. The board after due consideration
approved said petition and authorized the coun-
~ auditor to cancel said charge
On September /, 1909, the following claim
was filed with the clerk of the board of county
commissioners, to-wit
Occur dAlene, Idaho, Sept. IA 1909.
Kootenai County, Idaho to
c. A. Bailor, DR..
Sept IA, collecting $297. 10 of 1906 personal
taxes, and $37 90, 1908 personal taxes. $63,25
OK. !. w. SMITH,
Assessor
Which said claim was allowed on the same
day. to-wit, September IA, 1909.
Again in the county commissioners proceed
ings of October II, 1909, we find the following
entry:
Cancellation of 1908 Penalty
The application of J. w. Smith tor an order
Of the board cancelling the penalty on 1900
taxes for the sum of 81 "a 90; also for the can
collation. Of original state and county tax IN TIT
sum of SAG. 40 was taken up for consideration
and it appearing to the satisfaction OF the ooar'
that certain taxes we're paid to G. A. ballo
prior to the date of delinquency for which NJ
tax receipts were issued by reason OF which
was necessary for J. W. Smith to issue receipt
after said taxes had been carried upon the az
lnquent roll and penalty added. And 1t al
pearing to the board that the amount OF penalt
which should be RENTED and cancelled is 49,
90 and it also appearing that said amount
sa3.4o was illegally levied, it was ordered tn
said petition be and is hereby approved, and
was ordered that the auditor will credit the t.
roll account of J. w. Smith. with the sum
H57. 40 by reason Of said cancellation Cor
missioners' Journal F, page 44o.
The assessors office can scarcely compa
that the county has not allowed them all the
slstance necessary to conduct the affairs OF
ohce in business-like and efficient manner,
according to the financial statement OF I.
Mcdonald the county auditor, Kootenal couf
paid tor the maintenance of said office tor
past year the sum of $II ,633.8o, approximate