New Ulm review. (New Ulm, Brown County, Minn.) 1892-1961, 1915-05-05
ASSESSORS lREADY FOR WORK.

y
the State Tax Commission was present
for the purpose of discussing the new
taxing schedules with the assessors.
This year no one of the state board
appeared, but the views of the State
Tax Commission were embodied in a
circular letter which was sent to each
one of the assessors.
In this letter the assessors are informed
that the assessment is to be made on
the basis of the value of the property
on May LIST and that it must be listed
in the name of the owner of the property
as of that date. They are impressed
with the Importance of their duties
and upon the necessity of the thoro
listing and the equitable valuation
OF all property subject to assessment
in their districts this year. Any O.
mission of ia, able property listed from
the assessment roll or any under-valua-
ton of property listed adds an unfair
burden to the taxpayer whose property
is fully listed and equitably valued.
The assessors are cautioned to render
their assessments as complete and e.
quitably as thoroness and human judg
ment can make it, and are told that
the taxpayers of their district are en-
titled to the best service they could
render them, and that they have right
to relv on their integrity, fairness and
good judgment. l.
The circular letter makes it especially
plain that the taxpayer has no right
to make his one assessment. He is
required to furnish list of his property
and swear to it's correctness, but the
assessor is not forced to accept it merely
because it has been sworn to. The list
is merely there for the guidance OF the
assessor and it is up to him to make
the proper valuation himself. 1t is
also made plain in this letter that the
assessor has absolutely nothing to do
with making taxes high or low. 1t is
the amount of money voted for public
purposes that determines whether the
tax shall be high or low.
With the exception of the State levy
all the taxes are local and under the
control of the county and it's subdivi-
sions including school districts. If the
people find the taxes unreasonably
high the remedy for reducing them lies
IN +bo;r own, hands a2it
For the convenience of the assess
ment of personal property it is divided
into four classes The assessors OF this
county will not be called upon to assess
anything under class /. This includes
mined iron ore of which there is none
in this county. All personal property
under class 2 is to be assessed at rs
per cent of the true and full value.
This class covers household goods and
furniture, including musical instruments,
sewing machines, wearing apparel OF
members of the family and all personal
property actually used by the owner
for personal and domestic purposes or
for the. furnishing or equipment of the
family residence. In this class the aver
age taxable value of sewing machines
was fixed by the assessors at $12, OF
watches and clocks at So and Of pianos
at 5000. Property under class 3 is
to be assessed at 80 1-3 per cent of the
true and full value. This class includes
live stock, poultry, and agricultural
products, stocks of merchandise together
with the furniture and fixtures used
Herewith, manufacturer materials and
manufactured articles and all tools
implements and machinery which are
not permanently attached to and form
a part of any real estate.
Under this head the average taxable
value of items Of personal property
was fixed as follows: Horses, mules
and asses under year old, $39; year
old and under 2 years, $54; 2 years old
and under, SIS; 8 years old and over,
$3.50; stations, fine-bred mares and
race horses, $525; cattle under year
old, $12; 1 year old and under 2 years,
1882 years old and under 8 years,
$36; cows, $50; bulls, $45; all other
cattle years old and over $5l; sheep
of all ages, So; hogs Of all ages, $12;
dogsf all ages, $500; harness and sad
dies, $45; automobiles and auto trucks,
$685.; and all other vehicles, SIS; Class
includes all other personal property
not included in the three preceding
classes and is to be assessed at 40 per
cent of the true and full value. The
following will do the assessing this
year: in Brown County
New Ulm, Chas. Brust, ST.; Sleepy Eye,
Mich. Frantz; Springfield, John J. c.
Schultz; Comfrey, Jos. Schumacher;
Golden, Tom Peterson; Evan, Rasmus
Hansen; Hanska, Hans H. Ulen; Albin,
Isaac H. Olson; Bashaw, Art. Peterson;