Evening capital news. (Boise, Idaho) 1901-1927, 1912-11-28

found to be beneficial. We favor as
far as practicable, the enactment Of
laws uniform with the laws of adjoin-
ing states as regards the assessment Of
interstate classes Of property
Exemptions.
Sec. 1914. Subdivision c provides
for the exemption of certain property
owned and used by certain fraternal,
benevolent and charitable orders and
societies. We find that in some coun-
ties all property owned by such orders
and societies escapes assessment, while
| in other counties only that part from
which no revenue is derived Is allowed
exemption. We believe there should be
uniformity between counties in the as
sessment of this class of property. and
recommend that only such part of
such property as is used exclusively for
lodge or benevolent purposes and from
| which no rent is derived, be exempt
Subdivision d provides that the prop
erty of resident widows, orphan chill
dren and certain soldiers and sailors
be exempt to the amount of $1,000 in
assessed valuation to any one family
when the cash value of their property
is less than $4,000. This means an
exemption Of $4,000 in cash value under
the present law. We recommend an
exemption of $1,000 in cash value when
the actual cash value does not ex-
coed $4,000.
Subdivision e provides that growing
crops and certain trees and vines be
F~A, -.
In some counties nursery stock has
been treated as growing crops and has
not been assessed. We recommend
that nursery stock be treated as stock
in trade or merchandise and taxed ac-
cordingly.
Subdivision G eprovides that public
libraries. and private libraries to the
extent of $500 in assessed value there
of, and surgical and scientific instru-
| ments of physicians and other profess
sional men be exempt from taxation.
The exemption Of $400 in assessed
value Of private libraries Is equivalent
to an exemption Of $1,000 in cash value,
no matter how much such library is
worth, and exempts nearly all this
class of property in the state. This
subdivision also exempts all surgical
and scientific instruments of physi-
clans and professional men. We rec
ommend that all public libraries be ex-
empt from taxation, that private IL.
braries be exempt to the amount Of
$500 in cash value when the cash value
thereof does not exceed $1,000, and that
surgical and scientific Instruments of
physicians and other professional men
be exempt to the extent of $500 in
cash value when the cash value thereof
does not exceed $1,000.
| Subdivision H provides that tools of
mechanics. farmers. miners and pros
pectors, and the household goods OF the
head of a family or householder. in.
GLIDING one sewing machine. and the
farming implements and machinery of
farmers not to exceed s400 in assessed
value. and all wearing apparel in ac-
tual use in the private home or on
the person of the owner be exempt
The above exemption of $400 in as
sessed value means an exemption Of
$1,000 In cash value. We find that in
some counties wagons and harness of
farmers are taxed while in other coun-
ties such property Is exempt This Is
not equality. We recommend that the
wearing apparel referred to in the
foregoing subdivision be exempt from
taxation, and that all the other prop
erty therein mentioned, including
wagons and harness of farmers, be
exempt to the amount Of $500 in cash
valuation when the total assessment
of all such property does not exceed
$1,000 in cash value
School Districts Crippled.
| Subdivision NJ provides that i'm
provements on land not to exceed the
amount Of 5000 in assessed valuation
to any one family be exempt from tax
alton when the assessed valuation Of
such improvements does not exceed
$1,000. This means an exemption Of
$500 in cash value when the cash value
does not exceed $4,000. 1t is impossi-
BILE to estimate the total value of the
property escaping taxation under this
exemption. We find, however, that
many towns and school districts will
be unable to raise sufficient revenue
to meet local requirements ana at the
same time come within the tax levy