The Grangeville globe. [volume] (Grangeville, Idaho) 1907-1922, 1913-03-27
NEW TAX LAW
IMPROVEMENT
Mr.. Rothwell and Assessors
the State Over Endorse it
But Still Has Defects

Assessor Herve Rothwell who
returned last Friday from Boise
where the assessors of the state
were taken through a course of
instruction in how to manipulate
the new leash value" tax law
Git is the real cash value article
this time) says the law is a de-
cided improvement over the old
law or the hybrid" which Gov.
Hawley attempted to patch up,
but it still has it's defects. How
ever, as there has been a good
foundation laid in the new law,
the defects can be gradually elm
mated and a first-class tax system
finally worked out of it. With
this understanding on the part
of hte assessors of the state, they
passed resolutions at Boise en-
dorsing the new law and com
handing the governor and the tax
commission for the part which
they have taken in working out
the new system and starting the
assessors out with a proper idea
of its Importance and full in
structions how to carry out the
ew law.
The new law not only provides
for assessing property at full cash
value but the tax is based on this
full assessment and not on 40
per cent as in the past and the as
SCISSOR is required to listallproper-
ty, even to household goods, jew
elry and wearing apparel.
An important change brought
about by the new law is in the
matter of exemptions. The law al
lows exemptions of $500 on arm
implements and $500 on per. onal
property, but none on improve
ments. However, to secure the
exemptions requires action by the
board of county commissi ,ners
when they meet for equalization
purposes. The assessor must list |
and asse the property even where
the amount is less than $500 and
the property owner mus tmake af-
fidavit, attached to the list, ask
ing the exemption. These lists are
later filed with the commissioners
who alone can grant the exemp-
ton. The exemption granted wild
ows and old soldiers, where the
property does not exceed S. 600,
still is fixed at ST. 900 but this ex-
emption now applies to an assess
ment of 100 per cent of value,
whereas under the old law ii ap-
piled on the 40 per cent basis
This will reach considerable rrop-
erty that was heretofore exempt,
having on the 40 per cent basis
come under the 5000 limit. The
new law also provides that th> as
SCISSOR at time of making the asses
ment shall collect all per'onal
property taxes. If the person
taxed is entitled to exemption
the assessor cannot allow it, but
must collect the full tax. the tax
payer being required to wait for
his refund until the commissioners
meet as a board of equalization.
+ Half the taxes car be pida in
December, and half on b fore
the first Monday in July OF the
next year, but A per cent interest
will be charged against the d ferr
ed half. Tax certificates will be
issued against all delinquent taxes
and will bear Is per cent inter
est.
Assessor Rothwell has appoint
ed twelve deputies for Idaho coun
ty as follows
Cottonwood. M. Julian.
Keuterville and Westlake-Ed
Blake.
Greencreek and Ferdinand-Jo
Aschenbrenner.
White Bird-Chas. Durham
Upper Salmon, Joseph and Dou
mecq-Clarence Cunningham.
Harpster and Kamiah-W F.
Clark.
Kooskia-E. B. Meeker.
Stites-Fred Hovey.
Woodland and Harrisburg j.
B Carter.
Camas Prairie-Bert Pearson.
Mt. Idaho.-L. p. Brown.