The daily star-mirror. (Moscow, Idaho) 1911-1939, 1913-11-28
TAX PROBLEMS
BY THE ASSESSOR
COUNTY ASSESSOR DISCLOSES HIS
VIEWS CONCERNING THE NEW
REVENUE LAW.
Points Out Effects and Requirements in
Cash Value Plan as Distinguished
From Old Method.

been submitted to the Star-Mirror by
the Latah county assessor:
Taxpayers: AS Assessor of Lataf
county l wish to quote a few sections
of the 1913 revenue law with a few ex.
planatory remarks on the assessment
and taxes of this year. l feel thai
every taxpayer should familiarize him
self with the law on this subject thai
it might be discussed more intelli-
gently, and that we might understand
each other and thus work toward bet
ter results.
The following sections set forth my
duties under the 1913 revenue law very
clearly.
Section 8, Article l. BY the term
Value" Full Cash Value" or Cash
Value" is meant the value at which
property would be taken in payment OF
a just debt due from a solvent debtor,
or the amount the property would sell
for in the normal, taken into consider
alton it's earning power when put to
the same use as other property sim
ilarly located is applied.
Section 15, Article 1. In ascertain
ing the value of any property the as
SCISSOR shall not adopt lower or diff
ferent standard of value, because the
same is to serve as a basis for taxa
tion, nor shall he adopt as criterion
any value or price for which the pro-
perty would sell for at auction or
forced sale or in the aggregate with all
the property in the taxing district; nor
on the other hand shall he adopt a
speculative value or one based upon
sales made upon the basis of small
cash payments and installments made
in the future, but he shall value each
article or piece of property by itself at
such sum or price as he believes the
same to be fully worth in money at the
time such assessment is made
Section 81 Article 1. If any asses
sor shall willfully or knowingly list
or assess or shall suffer to be listed
or assessed or inferred upon any assess
ment roll of his county any property,
real or personal, at any amount less
than it's full cash value, or in excess
of it's full cash value, he shall be and
is hereby declared to be guilty of
thereof shall be fined in any sum not
less than one hundred dollars for each
offense to be recovered upon his Of
fetal bond for the use of the county.
Forced to Fix Value.
Having read the above sections very
carefully, it should be clear to you
that l am forced to assess all property
at it's full cash value in compliance
herewith And l know that you are
all law abiding citizens and that you
would not ask me to assess your pro-
perty at less than it's full cash value
thereby violating the laws of our state.
A great deal of complaint has come
to me because of the high taxes at
tributed to the increase in the valua
ton in the property this year as COM
pared with that of last year; but you |
must remember that last year we as
sessed property on a forty per cent |
1asis while this year we abe assessing
IN a cash basis. Here | wish to state |
hat the aggregate valuation of the
property of the county or the entire
,tata ba nothing tO do with the lower
ng or the raising of our taxes an
rear.
The only manner in which we can
leal with you in an unjust and unfair
way is to assess your property une-
lually, that is to assess one property
higher than another of the same value
When put to the same use and similar
v located. Or if we assess our county |
ligher than the balance cf the state.
his year I can show any one interest
d by abstracts from the state auditor
hat we were assessed lower than the
majority of the counties This is also
hown from the fact that we got an
ncrease in nearly all of our personal
roperty by the state board of equal
,ation.
Plan of Assessment.
1t is the expenditures of any taxing
istrict that raises or lowers it's taxes;
le valuation only serves as basis
,r fixing the levies In any taxing
istrict the officials who have to do