The Parma herald. (Parma, Idaho) 1903-1917, 1912-11-28

" ALtVtiIli0fl lfI ItlIAl VI VIC Mtt
OF the extraordinary session and the re
enactment OF the prior law, with such
changes as are hereinafter recommend
ed, and the incoi poration of.certain
features OF the act OF the extraordinary
session which have been found to be
beneficial. We favor as far as practic-
able. the enactment Of laws uniform
with the laws OF adjoining states as re-
CARDS the assessment OF interstate classes
OF property.
EXEMPTIONS
Section 1914 Subdivision G provides
for the exemption OF certain property
owned and used by certain fraternai,
benevolent and charitable orders and
societies. We find that in some counties
all property owned by such orders and
socisties escape assessment, while in
other counties only that part from which
10 revenue Is derived is allowed exemp-
ton. We believe there should be uni
liormitv between counties in the assess
ment OF this class OF property. aud
ecommend that only ouch part OF such
property AS IL used exclusively for lodge
or benevolent purposes and from which
no rent IN derived, be exempt.
Subdivision y provides that the prop
erty OF resident widows, orphan children
| and certain soldiers and sailors be ex-
Icmpt to the amount Of 81 900 in assessed
valuation TO any one family, when the
cash value OF their property is les than
$4,000. This means an exemption OF
| s., 800 In cash value under the present
| law. We recommend an exemption OF
81 900 In cash value when the actual
cash valne does not exceed IS 900.
Subdivision 4 provides that growing
crops and certain trees and vines be ex-
empt from taxation. We hnd that 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 aud taxed accord
ingIy.
Subdivision q provides that public
| libraries, and private libraries to the
extent of $500 in assessed value thereof,
aud surgical and scientific Instruments
OF physicians and 9th professional
men be exempt from taxation. The
exemption OF $500 in assessed value of
private libraries is equivalent to an ex
caption Of 81 900 la cash yalne no mat
| ter how much such library is worth. and
exeinpts nearly all this class OF property
ia the state This subdivision also ex-
rm,,ts ali surgical and scientific instrn-
monts OF physicians and professional
men We recommend that ali public
libraries be exempt from taxation, that
private libraries be exempt to the
amount Of 400 in cash value when the
cash value thereof does not exceed 81 100
and that surgical and scientific instru-
ments Of physicians and other profes
sional men be exempt to the extent Of
| $500 in cash value when the cash value
thereof does not exceed u 900
Subdivision II provides that tools OF
| mechanics, farmers, miners aud pros
psctoIs, and the household goods OF The
head OF family or householder, lnclud
| ing Que sewing machine, and the farm
ing implements and machinery OF farm
rrs not TO exceed 1900 in assessed value
and all wearing apparel in actual use in
the private home or on the person OF the
owner be exempt The above exemp-
ton OF s4OO in assessed value means an
exemption OF VI 900 IN cash value. We
| find that in some counties wagons and
harness Of farmers are taxed, while in
other counties such property is exempt.
| This Is not equality We recommend
that the wearing apparel referred to in
the foregoing subdivision be exempt
from taxatios. and that all the other
property therein mentioned, including
Wagons and harness OF farmers be ex.
cmpt TO the amount OF t4OO in cash val.
uation when the total assessment of all
such property does not exceed 81 900 in
cash value.
Subdivision NJ provides that improve
ments on land not to exceed the amount
OF $500 In assessed valuation TO any Que
family DO exempt from taxation when
| the assessed valuation OF such improve
ments does not exceed 81 900. This
means an exemption of $500 in cash
value when the cash value does not sx-
coed ~ 500. II is impossible 10 estimate
the total value OF the property escaping
taxation under this exemption. We
ind, however, that many towns and
school districts will be unable to raise
sufficient revenue TO meet local r, quire-
ments and at the same time come within
the tar levy limits fixed by the laws OF
the state. Let as take an example: Last
year house and lot Was valued at 5000,
being 400 for the lot and $500 for the
Improvements thereon. The tax levy
was 81 30 on each tlOD Of assessed yalu
aticn. The tax on this property was
accordingly -. With the same cash
valuation this year, the Iot IL taxed on
an assessed valuation Of $40, or 40 per
cent Of the cash value. The improve
ments come under the exemption pro-
vided Tor IN the aforementioned section
and are not taxed at ALL The total as
sersed value OF the property for taxation
this year lie accordingly $40 II the rate
this Year be ~ on each 500 OF assessed
valuation the tax IL 81 70, difference
oi ~ 80 ~ compared with last year. II
takes just % much money TO meet OR