The Blackfoot optimist. [volume] (Blackfoot, Idaho) 1907-1918, 1913-11-20
Must Pay Your Personal
Tax to the Assessor

According to the new revenue law.
personal property taxes must be col.
lected by the assessor-not the treas
urer, as upon real property-and he
Is required to have it all collected
and ready to report by tho fourth
Monday in November, which is this
month.
There is no opportunity allowed to
pay half of the tax now and the
other half six months later, as in tho
case of real property. The assessor
must have it all now, every cent of
1t. or he will seize the property and
put it up for sale to anybody who
will pay enough to cover the tax bill.
1t Is not such a mournful loss.
however. not to be able to pay on
two installments as real property
owners may do. The reason Of that
Is that, although the state allows real
estate owners to pay taxes in two
installments, it cancels it's liberality
by affixing a penalty Of per cent
upon the sum to be paid the seconl
time. In other words, although the
state appears generous in allowing
payments to be made in two install
ments, 1t Is Shylock enough to
charge up a good rate of interest for
the second payment. In other words,
the state does the equivalent of loan
Ing the money to pay you one-haN
your tax bill on your real estate, pro.
vided you pay the first half in cash,
but it takes first mortgage upo'
tho whole property and charges in
terest at the rate Of 8 per cent per
annum for the accommodation.
This Shylock feature of the new
revenue law will strike the taxpayers
more forcibly when they come to .
realisation Of just how It works.
This is not the most novel feature
OF the new revenue law, either, &C
cording to the assessors who by this
time have had time to figure 1t out
that Is, as nearly as the thing can bo
figured out, they declare.
The county treasurer collects the
real estate taxes for which she is com
PEELED to maintain a force of deputies
In writing receipts. The assessor cok
lects the personal property taxes for
which he must maintain q force Of
deputies In writing receipts, which In
name and other FEATURES are but dup.
licates Of the receipts to be written
in the treasurer's office.
Not only this, the assessor must fix
the valuation upon the personal prop
erty and must collect the taxes, and
then, after all this il done, he makes
a report and the county commission
ers meet as board of equalization
to eQualize the values OF the property
upon which taxes have already been
made Their work then goes to the
state board Of equalization, which
takes another squint at the values Of
this same property upon which taxes
have already been paid. They certi
fy back through the various chan.
nels the results Of their labors. ts
II, after that is all done, it is found
that the assessors guess was q good
one. then that will settle the matter,
but II it is found that the assessor did
not fix value high enough, then he
will be sent out after the taxpayer
again, who will be compelled to pun
gle up some more money or have his
property seized for the balance II.
however. it Is found that tho assessor
fixed value too high, then there will
be a rebate ordered paid to the tax-
payer.
Real estate taxes do not become de-
linquent until the first Monday In
January. All may be paid without
penalty at that time, or onc-half may
be paid then and the other half next
July, but penalty Of 4 pcr cont is
added for the second installment even
If Caid when duo in Julv M ST. {f