Saturday news. (Watertown, S.D.) 19??-19??, 1913-12-25
State Tax Commission
Makes Annual Report

/ Pierre, Dec. 23.--The tax commits
(sion, after a thorough conference with
every county auditor in the state,
and after an exhaustive study of the
assessment methods of the other
states in the union where new meth
DDS have proven successful, has en-
i tirely revised the assessment list
from the old code provisions, and has
iadded to the numbered entries, by
making the total list 81 items, instead
iof % as provided in the code, be-
cause in the code provisions under
some headings so much was included
that no real information could be se-
cured from them in detailed form.
Other items have been omitted,
for instance melodions and organs,
of which there are few now, and in
its place, the item of pianos has been
made to include pianolas and all sort
of piano players which are popular
and used in large quantities in these
days. Cattle and horses and stock
are listed now very definitely, under
| strict age limitations, automobiles and
1 motor cycles are now on the list;
moneys and credits are listed sep
arately; power boats are given a dis
tinct heading; and the item of poultry
is given a chance to be shown. The
tax commission believe the new form
| of listing will result in a very definite
and clearly defined knowledge of just
what the people of the state own and
| will be vast Improvement on The
, old list, which had become inadequate
for many modern items, and in many
instances punched" items so that the
purpose of the list, failed.
The new list is as follows:
1. Horses and mules, one year old.
3 Horses and mules, two years
old.
4 3. Horses and mules, three years
told and over.
Il: Stations and jacks kept for
service.
5. Cattle, yearlings.
s. Cattle, two years old.
| z. Cows.
| 8. All other cattle, three years old
and over
Sheep, all ages.
lG. Hogs all ages.
II. Wagons, carriages and sieighs.
-. Steam or gas traction engines.
| 13 Threshing machine separators.
Il. Automobiles.
Is. Motor cycles.
16. Pianos, pianolas, and player
, pianos of all kinds.
Il. Grain of all kinds, either stor-
ed or on hand.
IS. Agricultural implements, tools,
machinery and harness.
| 10. Household furniture and pro
visions, Excluding musical instru-
ments).
20 Furniture and fixtures of ho-
tells, lodging and eating houses.
21. Office furniture and fixtures,
including libraries and instruments.
%. Gold and silver plate, china.
cut glass, and all musical instruments
not listed under Item 16.
49, Watches, jewelry, diamonds,
and other precious stones
"a. Goods and merchandise, in.
cluding fixtures
l25. Materials and manufactured
articles.
26. Tools and machinery of manu-
facturers, not part of real estate.
u. Stocks, furniture and fixtures
of saloons, billiard and pool halls and
bowling alleys.
2s. Personal property of street
railway, light, power, water and gas
companies and franchises.
20. Moneys.
80. Credits.
81 Bank Stock.
80. Shares of capital stock of
companies and associations not in
corporated under laws of South Da-
kota.
3s. Capital Stock of insurance
companies organized under s. d.
laws.
"a. Elevators. warehouses, mills,
and coal sheds and all property there
in and other improvements on lands.
the title of which is vested in any
railroad company.
SO. All improvements. except plow
ing, on lands, held under laws of q.
S. and upon which final proof has not
been made and accepted.
Sc. Power boats and water craft
OF all kinds.
81 All other items OF PERSONAL
not listed in preceding So
Items, including poultry.