The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1913-03-28

transferred to the state auditor for
the inspection of the state board OF
equalization. This board is to meet
on the first Monday in August for the
purpose of equalizing taxes as be-
tween counties. 1t must complete its
work and levy the state ad valoren
tax on the fourth Monday in August.
By the first Monday in September
the state auditor must transmit to
each county auditor certified state
ment showing all the changes in as
sessment made by the state board of
equalization.
OF course the state board makes
the assessments against the railroads,
telegraph lines, telephone and other
public utilities companies just as at
present.
State Board of Equalization.
Any member of the state board of
equalization who goes wrong in the
matter of assessing taxes will be sub
ject to fine of $1,000, and this may
be collected from his bondsmen.
County commissioners are to meet
on the second Monday in September
to fix the tax rate.
Every city, town, village, school dis
trict or any other district, or munich
pality to which is delegated the
power of levying taxes must on or be-
fore the third Monday in September
certify to the county auditor the tax
rate levied.
Half the taxes must be paid before
the first Monday in January; the
other half must be paid on or before
the first Monday in July, together
with 4 per cent interest on the second
half. If the second half is not paid
on the date named another per cent
will be added.
Protection Against Sharks.
Tax title sharks have hard row
to hoe under the new law. Provision
is made for the sale of property for
delinquent taxes, but every possible
protection is thrown around the own
er and he lis given every reasonable
chance for redemption.
Personal property, like real estate,
is assessed at its full cash value.
Good provisions are made for catch
ing migratory stock.
Any man who juggles his migratory
stock to escape taxes and who makes
false statements to escape taxes is
subject to a fine of SIS to $500, and
from 80 days to one year in jail
Capital stock in banks, building and
loan associations, trust, surety or n
deity companies is to be taxed at its
full cash value "at IL o'clock meridian
on the second Monday in January"
except such as is represented by other
assessed property.
The county commissioners must
meet on the first Monday in Decem-
Der for the equalizing of personal
property taxes.
Assessors are liable for the amount
Of all taxes on personal property not
collected or accounted for in his set
Element with the county commission
ers.
If a person refuses to pay taxes on
PERSONAL property the assessor is to |
seize it and sell enough of it to pay
he tax.
On the first Monday of each month |
he assessor must settle with the coun- |
~ auditor for taxes collected. This
S also true of the tax collector. If
hey neglect or refuse to perform this
1uty they are liable to forfeit $1,000 |
Officers May be Punished.
Any county officer who refuses or
,eglects to perform his duties under
his revenue law may be removed
rom Office, or he may be suspended |
~ the probate judge and competent |
person appointed to take his place.
AS an essential part of the new rev.
niue system senate bill No. al pro-
riding that the public utilities COM
nissioners shall be ex-officio tax COM
nissioners was enacted into law.
The tax commission. will supervise
he assessment of all taxes and their
evy, collection, apportionment and
distribution. 1t shall oversee all
'oards of assessment, board of equali-
alton and all officers whose duty it is
0 enforce the revenue laws of the
tate. 1t shall prescribe a uniform
ystem of procedure. 1t shall visit the
ounties OF the state to investigate all
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