American Falls press. [volume] (American Falls, Idaho) 1907-1937, 1911-04-08
HOW ii This ron HIGH

Governor Hawiey certainly over
looked something when he started
the cash value assessment juEger-
maui after having pigned the new
school code. IL may he possible to
adjust the matter OF excessive tax
alton so far as the state taxes are
concerned. by the exercising OF a
power by the state board of equaii-
cation which exists only In unwrit-
ten law. but how are excessive dis
trtct school taxes to be avoided?
An application OF the cash value
assessment plan and the new school
code to the American Falls school
district will make no friends for
either. 1t Will, however. put a X
payers on the anxious seat. and I'M
less the state board OF equalization
backs down or the provisions OF the
school code are annulled or violated.
the governor will not have enough
friends to act Is pallbearers at his
poIitica' funeral. The 1910 asses
sed valuation OF the American Falls
school district was $500, 900. 1t
cost 311,600 to run the schools. The
state and county apportionment last
year was about 32.10O. leaving the
sum OF $500 to be raised by spe-
cial taxes. To raise this amount.
making allowances for delinquent
taxes, an eleven mill tax was lev
led. The basis OF assessment was
at about one third actual valuation.
Therefore the valuation this year
will be about $1,000 900. The COM
missIoners will doubtless figure on
raising approximately the same gross
, mount this year at last. and II so
will cut the so rent levy to 20 cents.
The evenue from the state school
funds will not be materially more or
less than last year,$2.5S per capita.
SO far there IL no change. But let
us figure a little and apply the new
school law. The valuation OF the
county instead OF being $4,16S.394
Will be three times AS much. or $12.-
b05,1S4. A 20 cent levy on this
valuation will raise $25.010. Add
to this the state apportionment of
sass per capita for $3.50 children
and the total general school fund
will be $50. 922. The new law APP
portions these funds as follows:
Two thirds OF the total fund is
divided oil a per capita basis. Two
thirds of $39. 922 is $26.615. Divide
this among $3.50 children makes an
average of $500 each. This dis
trict has 401 children and viii there
fore receive 401 times $500 or a
total of $1,St4. AS this is barely
enough to pay interest on the bonds
OF the district and buy fuel Ii will
be necessary for the district to levy
the ten mill tax provided by the
code. or lose its share In the distrif
button oil the remaining one third
of the general school funds. A ten
mill levy on a valuation of $4,000
600 will raise 24.000-enough to
the schools for two years and
a surplus. Ii the ten mill levy Is
made VI Will add 5000 to the s1,S4t
already received firm the cunty and
funds. a total of $2,T44. plus
$4,000 special tax, making a grand
total for school purposes of s26,T44
against si1.5 800 needed. The dis
trlct can cut down the special levy
and doubtless will do so in order
To avoid burdensome taxes. but will
5000 by doing SO unless
thing Is read into the law which the
did not put there.
The only way TO avoid this bur-
den. which will be felt in every dis
trict In the state, Is for Hawley to
down on his assessment plan
the legislature provides prop
err basis foi Its application.