Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1912-01-18


recommend the other and addi-
tional revenue bills and resolutions
for Constitutional amendments pre-
sented by the Commission be careful
ly considered by you, and If they are
in accordance with your ideas of cor
rect legislation, adopted as submitted,
or amended to meet your views
I desire also in this connection TO
cal your particular attention to the
report of the revenue law commission
which is herewith submitted to you.
1t contains in clear, concise and we'll
considered language statement of
the changes proposed, the reasons in
ducing the commission to advocate
such changes and references to the
statutes Of other states wherein such
changes have heretofore been made,
and will, 1 believe. greatly assist you
in concluding upon various mooted
questions.
Without taking up the proposed
legislation in detail, 1 believe it pro-
per to consider some of the salient
points presented by the commission,
especially in the bill for the main
revenue law Many other matters OF
perhaps equal importance to those I
will discuss are contained in the bill
but have not invoked such full dis
cussion as those 1 Will specially men
ton.
The Tax Commission.
To secure an impartial and uniform
assessment requires the power Of
final valuation be centered in a tri-
bunal composed Of men Of different
of their peculiar fitness for the task,
and holding their office fol a term
sufficiently long to prevent their be-
ing influenced ho suadeoi, inroh os
but only temporary public clamor. 1t
Is almost impossible for county as
SCISSOR during a two years term to ac-
quire the necessary knowledge OF
values to enable him to intelligently
assess all the property of his county;
it is absolutely impossible to have a
| uniform rate of assessment between
the counties under a system which
leaves the question of values with the
codnty commissioners and the asses
sors, renewable only by the state
board of equalization during limited
session. While in some states a diff
ferent system is in vogue, in nearly
one half of the states of the union
tax commissions have been created
with full powers to act in all matters
pertaining to their duties. In no state
wherein such method has been adopted
is there any disposition to return to
old methods. The tax commission
provided for in the main revenue bill
submitted Is one of the vital ques-
tions for you to consider. While great
power is vested in the commission, II
is not, in my judgment, too great
The method of appointment provided
for insures the selection of efficient
officers. The compensation provided
is no more than is necessary to insure
good services. Each year the com
mission, by adding new and thereto
fore concealed property, will mucf
more than pay its expenses. heartily
recommend this provision and hope i
will meet your appreciation as pre-
sented.
| Classification of Lands.
This important matter is fully pro
Ivided for in Section Is of the mali
bill. The section as presented i
original with the commission but th
necessity for such classification ha
been long left by the state board o
equalization as well as the county as
SCISSORS, and will be of great assist
ance to those officers as well as to tn
tax commission
Quadrennial Assessments.
The main bill provides in section 1
for quadrennial assessments after tn
year 1914. 1 believe after consider
ing the subject that the provision
} wise one and that only in isolate
instances will there be such change
, in value during four years of tn
future as to work hardship on eithe
: the tax payer or the county. 1t
/ not a vital matter, however, an
: changes If deemed necessary can t
: made without impairing the efficiene
e of the bill in its entirety.
Assessment of Banks.
a Section II of the proposed Reven,
a Law provides the method of assessor
banks by adding undivided profits an
: surplus to the par value of the shar
: and deducting the assessed value
e the real estate belonging to the ban
i 1.-THE present method of permitting Il
: deduction of debts owed is abolisht
e ard no fairer way can be found +
/ assessing this class of property.
Q very large percentage of bank sto'
y has heretofore been exempt practical
c from payment of taxes by reason
Il Continued on page 81