The Kendrick gazette. [volume] (Kendrick, Idaho) 1892-1968, 1913-04-04
new REVENUE LAW
CHANGES TAXATION

The following extracts are from
the new revenue law and are of
especial interest to the taxpayer, as
they effect the assessment of all
classes of property.
Article I
Sec. l. All property within the
jurisdiction of this state, not ex-
pressly exempted, is subject to as
sessment and taxation.
Sec. 2 All real and personal prop
erty subject to assessment and tax
alton must be assessed at its full
cash value for taxation for state,
county, city, town, village, school
district and other purposes, under
the provisions of this act, with refer
ence to its value at twelve o'clock
meridian on the second Monday of
January in the year in which taxes
are levied. and all taxes LEVIED under
the provisions of this act, shall be a
lien upon the property assessed and
a lien upon any other property of
the owner thereof, and all taxes
levied upon Improvements shall be
a lien upon the land upon which the
same stands, except as otherwise
provided in this act, which several
liens attach as of the second Mon
day of January in said year, and
shall only be discharged by the pay
ment, cancellation or rebate of the
taxes as provided in this act.
Sec. 3. All taxes levied upon per-
sonsl property shall be lien upon
the real property of the owner, and
it the owner of such personal prop
erty is a partnership. such taxes
shall be lien upon the real proper
ty of any and all members of such
partnership, which lien or liens
attach as of the second Monday of
January in the year in which the
taxes are levied, and shall only be
discharged by the payment, cancel
lation or rebate of the taxes as nro-
vided in this act.
Sec. q. Subdivision D. (Exemp-
tions) Property belonging to father
less children under the age of
eighteen years, honorably dis
charged soldiers and sailors who
served in the Army or Navy of the
United States during the War of the
Rebellion, and widows not to ex-
ceed the amount of One Thousand
Dollars to any one family, when the
total valuation of the property of
such family does not exceed Five
Thousand Dollars; Provided, That
such property owner or owners are
residents of this State, and that
such exemption is claimed in the
manner provided for in the follow
ing Section.
Sec. 4, Sub'd. G. Exemptions
All private libraries to the amount of
four hundred dollars in value when
the value thereof does not exceed
one thousand dollars; Provided,
That the owners thereof are resi-
dents of this Sta e, a d that such
exemptions are claimed in the man
ner pro vided for in the following
section.
Sc. d, Sub'd. H (Exemptions)
Surgical and scientific instruments
of physicians, surgeons and other
professional men to the amount of
four hundred dollars in value when
the value thereof does not exceed
one thousand dollars; Provided,
That the owners thereof are resi-
dents of this State. and that such
exemptions are claimed in the man
ner provided for in the following
section.
Sec. 4, Sub'd. I Exempt ons)
Tools of mechanics, miners and
prospectors and the tools. farming
implements and machinery of farm
ers including harness and wagons,
to the amount of four hundred dol
lars in value when the value thereof
does not exceed one thousand dol