Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1912-01-18
Full Text of Gov Hawey Message Legislature Which Convened
in Special Session Monday.
Cash Valuation Would With Hit and Miss Method of
Years Ago---Wants $500 Home Exemption.

Boise, Jan. 14.-Gov. Hawley in his
message to the special session of the
legislature today said:
To the senate and house of repre-
sentatives:
Most important of all subjects to
the citizen is that of taxation. Money
must be provided to meet state, coun>
ty and municipal expenses, and the
most difficult governmental problem Is
to adjust the amounts assessed and
collected so that all taxable property
may be proportionately burdened and
each citizen pay his full share neither
more nor less, of the required revenue.
The constitution Of Idaho expressly
provides in Section of Article Z. that:
.'The Legislature shall provide such
revenue as may be needful by levying
q tax by valuation, so that every per-
son or corporation shall pay a tax
in proportion to the value of his. her
or it's property" This implies alb
solute uniformity in the assessment
Of all taxable property, and that each
separate piece or parcel of property,
it's proportionate share of the burdens
of governmental cost. 1t is a wise
and salutary provision of our funda-
mental law, the law as made by the
people and not by the Legislature, in
tended to prevent discrimination for
or against any kind or class of taxable
property, and to prevent favoritism
being shown any person or class in
any section of the state.
While the constitution does not
| provide a fixed rate for assessment
purposes but in this provision seeks
simply to secure uniformity in the
amounts to be paid, our statutes are
explicit in regulating the values to
be placed upon all property assessed.
Section 1852 Revised Statutes reads:
|"All taxable property must be assess
ed at its full cash value" This plan,
unequivocal, easily understood section,
| followed as it is by other sections
based upon and intensifying its pro-
visions, makes it the bounden duty
of the officers intrusted with the as
sessment and collection of the rev.
enue to place upon the assessment
rolls all property at its full cash value
This would seem sufficient to impress
upon the officers affected their duty
under the law, but the Legislature,
seemingly impressed with the fear
that unless some still more stringent
provision was added, some officer
might forget his duty and attempt to
either favor the tax payers of his own
county. or some of his friends and in
t.mates, therefore added as a part
loP hot he nf
each county, on or before the first
day of July of each year, and his
4 deputies as well, should take and
subscribe an oath in the county assess
ment book itself. that the property
of the county subject to taxation, "has
been listed and assessed on the as
sessment book, equally and uniform
i ly, according to the best of my judg-
ment. information and belief, at its
full cash value
y To one not informed upon the here
tofore prevailing methods of assess
ing the property in the various coun-
ties of Idaho, it would seem incredi-
BILE that these plain provisions OF our
statutes have for many years past
Teen continuously and Systematically
violated. that the county assessors
have uniformly and Intentionally vio-
lated the law, and the other county
officers intrusted in part with the as
sessment and collection of the rev.
enues have been privy to and con-
doned such violations; and that every
, assessor and every deputy assessor
has each year subscribed to false al
fidavits Such, however, has been the
: case. and our people have become sc
accustomed to these violations or law
that many have taken them as
3 matter of course, and looked upon oul
revenue laws as matters to be hon
ored in their breach and not In thell
observance. -,
IL Almost as a matter of course will
each county assessor violating hi
sworn official duties in the matter o
:, assessments. and sustained therell
! bv the other officers of his county
1 some of the assessors apparently oe
( string to relieve the people OF tnei
counties from paying their just pro
portion Of the state taxes. reduced TN
average assessment rate and SO cor
respondingly lessened the total OF tn
g q assessment rolls of their counties
|. such course not only resulted In grea
INEQUALITIES In the amounts PAID
: the several counties for state pur
+ noses but naturally caused othe
v conpty assessors to make like reduc
It ltions, and as the result the entire az
! sessment roll Of the state IN III
i showed less than thirty per cent {
the actual value of the taxapie PROF
J. erty. Worse than all. however, wa
the opportunity offered under TINS ur