Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1913-12-20
HIS PORTION OF
THE TAX BURDEN
Assessor Frank M. Hobbs Analyses
The Tax Question.

axes is Lne all dDSOrDlHS SuDJeC
at this time of the year, from th
fact that this is the time of the year
when every property owner, of what
ever kind of property is called upol
to contribute His Portion" of the ex
penses for the maintenance of ou
state, county, school and city govern
ments.
"His Portion This is the mos
vital question of taxation. This is the
question which creates fully one hall
OF the work for the conscientious
assessor. This is the question which
requires the County Board of Equali
cation to be in session for three con-
tinuous weeks, that the individual
may receive only "h.s portion" OF
the burden of taxation.
This is the time of year when the
tax notices are being mailed out. 1t
is the time of year when the individ-
ual learns the amount of ''his por-
ton"
Now let us analyze the feeling of
the general public when he learns
what his portion is. 1t is high, this
is the sentiment of a large number,
and possibly the conclusion is justly
founded, but there must be a reason
There is reason, and in every in
stance this same tax notice will show
In just what particular, if We know
how and where to look for it.
The average tax payer makes his
deduction or addition, relative to
his portion" by comparison, in dol
lars and cents, with the total amount
that he paid the year prior. This is
the most natural point of commence
ment but this in itself signifies moth
ing, with regard to the business of
the taxes due, even though the taxes
FOR this year be higher than last. To
compare the amount of this years tax
with the amount paid last year, and
stop, would be no more fair than to
blame your grocer because his
months bill was larger than last Pos
slbly you needed a sack of sugar
this month or felt that you could iu-
dulge in few luxuries that were not
included in your bill of month pre-
Vious. This is identically the same
with your tax notice, and when ana
lyzed will show as clearly as the
items on your grocer bill. Let us
look at our tax notices and compare
the same item by item, with the tax
receipt of the previous year.
After the name and address, follows
The description of the property. Is
this description correct? Does it ac-
describe the land for which
We have the deed? We should be
sure of this fact, for if it does not,
he land which we own may go to de-
inquent certificate and incur an ex-
)ense OF interest and cost to recover.
After the description follows the val
iation. This may be a little higher
han last year, but even so, it is no
ess than We would take for the
and and Jones and Brown are assess
I'd in the same proportion for their
and. Next comes the improvements.
This item is very confusing as COM
Jared with the 1912 tax receipt from
he fact that it appears $500 higher
IN the same improvements. This is
lue to the fact that the law last year
'ranted an exemption on improve
nents of $500, where the total a.
mount of the individuals improve
nents did not exceed $250O. This
means then, that there was a $500
aluation which we actually had but
n which We were not required to
ay taxes for the year 1912. Now
hen, the 1913 law repealed the a.
owe section and required that all
improvements be assessed at their
ctual value, or it means that the
improvements of every taxpayer was
ssessed in 1913 for $500, over and
bove the value placed on the same
improvements for which he was
ssessed in 1912. This is most no
lceable in municipalities where there
J a village tax in addition to the
tate, county and school tax.
Now we come to our taxes for the
ear Possibly the state and county
axes are trifle higher this year
rhile the valuation is considerable
igher Why is this? Because the
tate and county rate is materially
educed.
Possibly, the school taxes are low
r this year than last. How does
his happen? 1t may have been ne
essary to do considerable repairing
D the school building last year and
ne expense of the same had to be
lcluded in the tax rate of the school
Or that year, which would account |