The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1912-01-12


ret income derived from any property,
for the purpose of enforcing the tax
laws; and any person refusing TO
Grant admission to his books or rec
ords shall be imprisoned as for con-
tempt of court and furthermore tor
felt the sum of $5O000; furnish all
assessment rolls, tax rolls, taxpayers
statements and all other books and
papers required in the assessment,
lcvying, equalization and collection OF
taxes to the county auditor OF the
counties and each county shall pay
for such supplies their actual cost. No
other forms shall be used than those
provided by the commission. These
are the duties and powers of the pro-
posed tax commission.
What a Cash Value Is.
Article H. of the proposed measure
is devoted to property subject to tax
alton, definitions and exemptions.
Real and personal property is defined
practically as under the present law.
By the terms value and full cash
value" is meant that value at which
the property would be taken in pay
ment of a just debt due from solvent
debtor, or the amount the property
would sell for at voluntary sale
made in the ordinary course of bust
ness, taking into consideration its
earning power when put to the same
nses.to which property similarly sit
uated is applied Neither the value
at forced sale nor speculative value is
TO be taken into consideration by the
assessing officer.
Exemptions are as follows: teams,
wagons, etc. owned without the state
but temporarily in the state; property
used exclusively for school purposes;
churches, chapels and other buildings
and grounds appurtenant thereto
used for religious purposes; buildings,
grounds and furniture owned by fra
ternal and charitable organizations:
on bona fide residences
to the extent and value of $250O.00;
property of resident widows, orphan
children, discharged soldiers and sal
lors who served during the Civil War,
not to exceed $1,000 to any one family,
in case their assessment is less than
$4,000; growing nut and fruit trees UNI
der the age of years; capital stock of
corporations when its property has
been assessed; public and private Ii
braries: tools of mechanics, farmers,
and miners and farming implements
not exceeding in value $500; house
hold furniture and musical instru-
ments, wearing apparel and jewelry
in actual use; possessory rights to
public lands; mortgages, notes, ac
counts, moneys, certificates Of deposit,
tax certificates, judgments, state,
county, municipal and school district
warrants and bonds, but no exemption
will be made on account Of indebted
ness owned; mining claims not pat
ented, but machinery and property ap-
purtenant shall not be exempt; irri-
CATION canals and water rights where
the water is used on lands owned BIZ
the owners of the irrigation systems.
Land Assessments.
The greatest change in the assess
mcnt OF lands is that cultivated and
uncultivated lands shall be assessed at
the same rate provided they are of the
same quality and similarly situated.
For assessment purposes lands within
the county shall be classified under the
following headings:
Patented lands outside of incorpo-
rated cities, towns and villages, and
not plated or parcelled as residence
lots in subdivisions of one-half acre, or
less:
(a) Suburban lands, meaning there
~ land within radius of FIVE miles
of the center of any incorporated city
of 5000 inhabitants or over, and con-
nected Herewith by electric lines, or
other public suburban conveyance, in
such manner as to give such land
peculiar value, by reason of such con-
nection, for suburban homes and gar
den plots.
CD Orchard and vineyard land
meaning thereby land in actual use for
orchard or vineyard purposes, or sus-
ceptible Of such use in predominant
ly orchard or vineyard zone or belt.
(c) Irrigated agricultural land
used, or susceptible of use for genera,
agricultural purposes.
(d) Rain belt agricultural land, be
ng land used, or susceptible for use
Tor general farming purposes in Sec
tons of the state having sufficient
rainfall for the successful growing OF
general farm products.