Evening capital news. (Boise, Idaho) 1901-1927, 1917-01-24

based upon the desire that property
throughout the state may be assessed
at n fair value and unfirm throughout
the various counties where like condi-
tions exist.
1T is not the desire of the board of
equalization to assess property in
order that more taxation may be had
or more money received as the taxes
for state purposes are levied by the
board of equalization in lump sum
and then distributed in proportion to
the valuation of the various counties
of the state. but there has been in years
past a very unsatisfactory assessment
made in many instances in uniformity.
by many counties having irrigated
farm lands, dry farms and waste lands
and often it is hard to discriminate
and arrive at a just conclusion as the
board of equalization can make changes
in valuation only by percentages
county by county.
You are requested to deliberate up
on this matter and discuss it with the
board of equalization. The state board
of equalization can act with you in an
advisory manner only because the in
dividual assessor of the various
counties is the one to lay the ground
work for just and equitable assess
ment.
There are conditions in various
counties that must be looked after In
some OF the counties where business
conditions in the towns are not good
the tax on city property ought to be
lower or be maintained at the present
value. In other towns that have an
active real estate market and where
new buildings are being erected as a
very rapid rate, property should be
assessed more literally. This is one
of the hard pr ,blems that confronts
the board of equalization as well as
the assessors. Every community
| thinks it ought to pay u low tax; this
is Inherent. but wherever values exist,
| they ought to be represented on the
tax roll.
UPON MARKET VALUE.
There are commodities that fluc-
tuate from year to year that ought to
be taxed upon the market value, such
as sheep, cattle, hogs and horses
These commodities are different from
land values.
"They have fixed market value
! for which they can be sold at any time
the seller desires to part with them and
! should be assessed in accordance with
the market conditions. They ought to
be assessed as the values exist during
the month of January when the assess
! ment Is to be made.
The assessors after determining the
different grades of sheep, cattle and
horses to be found in each county
| p1lplf "a aarh linz i,
so that each man who owns any OF
these chattels would pay only his Just
and equitable part thereof into the
treasury, but no county should assess
any of these commodities much diff
ferent than another county does cat
tie. sheep, horses, hogs all have to be
exported to the market in order to be
sold and transportation charges do moi
very sufficiently from one locality t.
another to these markets to make much
difference in the assessed values.
in sheep, there should be two
grades, common and blooded; in cat
lie, there ought to be the common
graded and blooded. In place of som,
of the assessments made where two
yearlings are counted as one grown
animal, they ought to be assessed fol
just what they are and the same rule
applies throughout all counties.
MERCHANDISE AND BANKS.
Merchandise should be assessed
throughout the state at a higher valu,
than a year ago, as merchandise ha!
increased In value from per cent t.
so per cent and during the time of de
preston. it was reduced to such poin
that the ownership and amount an,
market value coincided fairly. DIFF
ferent conditions have arisen which
ought to be met In a broad and liberia
spirit SO that no one would suffer blu