The Grangeville globe. [volume] (Grangeville, Idaho) 1907-1922, 1912-10-17
THE
BOARDS DUTIES
Secretary Clifford Tells of
Usurpation of Power
and by Whom.

scented, March rs, 1911, by Governor
Hawley. providing for the assessment
Of all property at full cash value,
was only entering upon the duties
of my office and was not very
familiar with the duties of the state
board of equalization, of which | am
a member, and Governor Hawiey be-
ing a lawyer of wide reputation, /
assumed from his statements and
attitude on this subject that the state
board OF equalization of which the
governor is chairman, was charged
with the duty of directing the assess
ments OF all property in the state, an
that 1t might likewise control the
valuation that shall be placed on any
and all property, but after more fully
investigating the matter on my own
account, / find that was mistaken as
to the duties of the board find that
the board has no power to assess or
fix the value Of any property, except
telegraph and telephone lines, rail
road track and rolling stock and
franchises of all persons, companies
or corporation, owning or operating
or constructing any telegraph or tele-
phone lines or railroads either wholly
or partly within the state"
Section 1904 OF the revised codes
says:
ssvrha cD,.nty asaar.xr shall ,aaanr
all property in, and shall collect all
general and special taxes levied In
and for. all cities. towns, and villages
In his county" etc.
Section 1892 defines the duties OF
the county board Of equalization.
1.-THE board OF county commission
ers OF each county within the state
shall meet on the second Monday In
July OF each year to examine the as
sessment roll, and shall eQualize the
assessment Of the property Of the
county and OF amy city. town or village
or independent school district author
lied by law to collect revenue as In
this chapter provided. for taxation
Within their respective countless" etc.
Section 1706 defines the duties Of
the state board OF equalization.
Sec. 1706. The state board shall
equalize the valuation OF property
throughout the state as follows:
by classes. as shown by the alb
stracts transmitted from the various
counties, county by county; In such
equalization said board shall have
power to increase the total valuation
Of any class of property In the county
as shown by the abstracts from that
county when, In the opinion of the
board. the valuation OF that class, APP
pearlng In said abstract. Is not just
and equal as compared with the valu-
alton OF other classes of property In
that county, or In other counties, be-
cause Of Its being less than the valu-
alton, as determined by such compare
son, and the said board shall have
power to decrease the valuation of
any class OF property. when, in the
opinion of the board, the valuation of
that class of property, appearing In
the abstract is not just and equal, as
compared with other classes of prop
erty In that county. or in other coun-
ties, because of it's being in excess of
the true valuation as determined by
such comparison.
Second. The state board shall
have power to add to. or deduct from.
the aggregate valuation, as shown by
such abstracts, Of all property in any
county, such a percentage of such ag-
gregate valuation as may be neces-
asry, In the opinion of the board, to
establish uniformity and equality of
valuations among the several counties
OF the state"
When this resolution was presented
to the board, requested that no ac-
ton be taken until full membership
be present.
In the matter of county taxes, do
not think that there Is any doubt but
what the commissioners will have to
levy the minimum tax OF five mills
for general school purposes. have
made a very complete investigation
and find from reports OF county audi
fors on file, that the total Of special
and general taxes for the fiscal year.
ending April. 1910, (191o not yet
available. but suppose about the same
condition exists) Is $3.50 .O55.s9. from
the various sources as follows:
General levy ............ $3.50, / 81 "A
Special levy .............. 796, 730. IS
State apportionment ...... 1876. 1887 81
Forest reserve ..... 12.223.20
License ........... .... 1873 ,43S. 90
At the end of the fiscal year, the
sum OF $750.67542 was shown to the
credit Of the school district fund Thi
deducted from the total re-
ceipts would leave an expenditure of
n 1(3o QQ0 E7 1shic auoy,nk I <s,npnsa