Gunnison news-champion., 1914-04-10

iae sazplss and sas ssnd4xsAsa p~sf-
-. - sas<z - ss,s s-ss~0~nt- a1Ar
ID teeethsE. may se sssa - . Guia<
10 the fssal saise Of the bs~uA- 49,
-.sss nasx asterEins 20 tns b0x -
thair &biissy the actual DArk<- saso<
~ the baak stock- ssne~ the sscc&
% mus banAa n sorth 0ors rhon
par xsiss. The las rsaussss su0e
baak officer 10 nAke affidavit -
% sAe nArkes value q sAe sserh
Tss nst earniaSs u the bank. essir
t~lszsd 81 . fair rate of knaes~ss. are
a .sessi susde 10 iss full casa yslSs
Real ss'sse. fwrps-ure sAA sixtsrss
sre 10 k< aeducsed sroa the Ssiue
sss sscertsissd ssa Ars - ~ e.
seSsd SEPARATELY. tS~c. sss7. =. o
isssD
Dsaalg - A0Rg
noua6sa ouAs1h.
a ps.aMy q ezs. ss - a.1sass1
froo the eooosaaskiaa - - -
ssssas ~ tAs cgssty egD0ianbaaN0
or - - eesssctsd ~ go baAsd 49,
hb sGDlsial bsAA. = psost1s1 - sn9D
ssy sasnssns sAal sscsive 90 assgUe
the srAs1uls = sAy psssna - os1s.
as1 sUG0 - - sGeb0s1- oo1 -
fsctsd 70 tAs 0Aassr DsUst1Bd ~
ssssuss- tose. tees. q. O 1oeeD
vslluain 4 - 0Bhh.
Assusssss ere Srssl - view -
soaally. whseeser pesatese. The ssol
estate TO be sslusd 80 sOsass1 ~
then. TIE iocatiea - the psso-
erty cad the surrounA Nag eounssy
are hsah factors Which snter Into
the vslus therssf.
valau1ia q SUs0 - a. Gah
In larse cities n " very t0psreAaa
that sssessors should deteeniae the
value of Improved property by sscer-
tanning the value of leRl sAd m
provemeats together and - . DAit.
and then sscertainine the value Of
the lead OF lots On which the buill-
inss are situate to corresp0nd to the
value a surrounding property. anl
the difference bet Ween that valu9
and the value of the property ~ .
whole will equal the vslue u the
improvements. In some cases nsth-
ematical calculations have besa
used to determine the value Of real
property based upon certain fixed
units. while these are beneficial TO
degree In producing eaualized e.
sessments. they should not. how
ever. be used as the sole guide 0f
the assessor, but should be used N
conjunctioa with a personal inspec-
tioa Of the property only.
Asa 1slnAs Ssanslsss ~ Psssssev
Lisesd - oaae . ouiAss - valHe.
True consideration IN deeds SHOULD
he ascertained. and these. With the
price ct which property 10 listed for
sale, are useful guides in determiA-
ing the value Of the property. As
SCISSORS are advised to keep an ae-
curate record Of all real-estate
transfers In their counties.
valuaaisa 4 ResssaAl hsspsety.
Assessors should be very careful
in their Instructions TO deputy sa-
SCISSORS - to the rules TO be ADOPT
ed in valuiAg persORal properly.
s~ch - hs1sehelA goods, live steek,
s1c. In cities. especially, such
articles - paiRtings, statuary, e.
cravings. and the like are very val
table, and sometimes wholly escape
taKatioa through lack Of knowledge
- Neglect to make inquiry on the
part Of the deputies. Efforts should
- made by all assessors to see that
ell personal property 10 assessed,
anA ASSESSORS should bear in mind
that over-assese eHents may be cor
rected more readily than unAerss-
ssooments
These instructions are not sup
posed to cover all the minute details
u assessment. but are merely sug-
ges4ive. The assessor will use his
Judgement in extending them ~ much
- need be in giving directions TO
his deputies.
TIE following rules will be found
helpful in fixing valuations:
4. Find every person having
propeFty. Large numbers Of per-
seas possessing only personal prop
evty are now never visited by the
assessor or his deputies, and there
fore % not list anything for taxa
tieA. Much property in this way
escapes A large majority Of indi-
vtAuals own personal property that
10 subject to assessment. This
shouA be assessed, as the exemp-
ti0a applies only to heads Of fami-
lies. (ror definition Of head OF
family" see section 5541, r. o.
1S0sD Inquire particularly for
money. credits watches, clocks. and
jewelry. In case person claims
he has no taxable property, have
him make oath in the schedule to
this effect.
2. Have each taxpayer swear to
his schedule.
8. Require complete schedules
froA corporations, and secure an
affidavit to the schedule.
Z. Provide deputies with a field
book, giving assessed value of each
piece Of real estate. Have them go
over the value with the owner and