Shoshone journal. [volume] (Shoshone, Idaho) 1884-1931, 1912-10-18
SECRETARY OF STATE CLIFFORD
Explains His Position on The Much
Discussed Question of Full Cash
Value Assessment.

AT the time the resolution was pre-
scented. March rs, 1911, by Governor
fiawiey, 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
toard Of Equalization, OF which / am
member, and Governor Hawley be-
ing lawyer Of wide reputation, | as
sumed from his statements and atti-
tude on the 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. and
that IL 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, I find that I was mistaken as
to the duties of the Board. l 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 or all persons. companies
or corporations, owning or operating
or constructing any telegraph or tele-
phone lines OF railroads either wholly
or party within the state"
Section 1904 Of the Revised Codes
says:
THE county assessor shall assess
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 any 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 Counties" etc.
Section 1906 defines the duties Of
the State Board of Equalization.
Sec. 17O6. The State Board shall
equalize the valuation of property
throughout the state as follows:
by classes, as shown by the abb
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
pearing 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 eOun-
ties. because of its 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 neees-
sary, 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, I 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 I have
made a very complete investigation.
and find from reports Of county audi
tors on file. that the total of special
and general taxes for the fiscal year.
available. but suppose about the same
condition exists is s1.s19. 055.9s, from
the various sources as follows:
General levy SoSV'
Special levy .7se'1SOSs
State apportionment .ls6,5S7s7
Forast reserve 12.233.20
AT the end of the fiscal year. the
gum OF Sf5U,ofo.fZ was SiioNh ~ NHS
credit of the school district fund. This
amount deducted from the total re-
,eipts would leave an expenditure OF
/. Oee. 3S0.57 This amount 1 suppose
vas sufficient TO maintain scholl for
vas sufficient to maintain schools for
he required number OF months, as
we'll as interest on bonded indebted
,ess. II the valuation should be in
,reased to $500. 600 600, as some think |
I would under the proposed plan, that |
would produce a school tax of $1,000
100. to say nothing of the special
axes-this is bound TO make an ad-
litionaI burden on the taxpayer.
,now of one instance where last year,
me school district maintained their !
chool without levying a special tax, |
nd still had 81 900 left.
Another danger Of the proposed
Ian is the increased bonding power
+ cities and villages-true, that is a /
neal government. but how many are
here who have not in their own bust I
less. at times created Indebtedness. 7
ghich afterwards becomes burden
ONE? /
If the amendment limiting the bond
ny power Of the state TO $4,000, 600 to
g voted on at the next general cleo