Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1912-12-12

Of property is not assessed always re-
suits in injustice.
We recommend the repeal Of the act
of the extraordinary session and the
reenactment of the prior law, With
such changes as are hereinafter recon-
mended, aud the Incorporation Of GER
tain features of the act of the extra
ordinary session which have been
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.
| Section 1914. Subdivision G 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 escape 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 child
rem and certain soldiers and sailors be
exempt to the amount of$1 900 in as
sessed valuation to any one family,
when the cash value of their property
is less than $4,000. This means an ex-
emption of $1,000 in cash value when
the actual cash value does not exceed
$4,000.
Subdivision E provides that growing
crops and certain trees and vines be ex-
empt from taxation. We find that in
tsome 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 accord
ingly.
Subdivision G provides 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 $500 in assessed val
ue of private libraries is equivalent to
an exemption of 81 90 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 physicians and profess
sional men. We recommend that all
public libraries be exempt from taxa
ton, that private libraries be exempt
to the amount of $500 in cash value
when the cash value thereof does not
exceed $1,000 and that surgical instru-
ments 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
peetors, and the household goods of the
head of family or householder, includ-
ing one sewing machine, and the farm
ing implements and machinery of farm
ers not to exceed $400 in assessed val
lie and all wearing apparel in actual
use in the private home or on the per-
son of the owner be exempt. The
above exemption Of $400 in assessed
value means an exemption of 81 900 in
cash value. We find that in some coun-
ties wagons and harness of farmers are
being taxed, while in other counties
such property is exempt. This is not
equality. We recommend that the wear
ing apparel referred to in the forego-
ing subdivision be exempt from taxa
ton, and that all the other property
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 81, 900 in cash
value.
Subdivision NJ provides that improve