The Sun. [volume] (Price, Utah) 1915-1932, 1917-02-23

UdglHk NhNtNs
Real Estate This property should
be divided into four classes. specify
ing the number 81 acres In each class
-(al farm lands. which should In
ciude an lands owned or held for farm
purposes present ur prospective. whe-
ther broken up or not. whether In pas
ture. has or grain, Oh fruit lands
should include only lands planted to
orchard Tor commercial purposes und
not the Few trees on the home lot ~
the owner. Co grazing lands, should
include only mountain range lands
such a. are used Tor iambing purposes.
outside grazing 81 cattle. horses and
auforth. Cd other lands. should In.
ciude those which might be- termed
waste lands. such ~ creek beds. alkali
lands. awamps lands used a. streets.
rocky wastes and sofortn.
Make check Complete.
n real estate h. properly entered on
the rolls. aH suggested above, th" ag-
sregate viii equal the amount ~ land
owned by the individual In each par
tlcuiar tract and thereby n complete
check on each section may be- had
Real estate must be- entered ON the
rolls according Co section. township
and range In their regular order a.
prescribed hy law. La order that this
may be effcctuaily done the county
commissioners should see that the AS
SCISSORS are furnished with up-to-date
present ownership maps.
State I.andr--As the equity only that
each individual holds In these lands
10 AHsensabie. II IN imperative that not
only the description OF the land be
entered. but the certificate numbers
az wei. and the valuation as furnish
"a by the state board Of land commits
doners should be carried into the
money and solvent credit column.
Assessors should. and are required
by law Co visit either In person or by
deputy every piece OF land they ASSESS.
and u should be listed at what Il h
worth. regardless Of its classification
or location.
Stili Another Suggestion.
We are mindful of the fact that
January Let N not the time when this
work can best be done. and therefore
would recommend that the assessors
diligently make their claHHifications
earlier. before the ground IN covered
with snow. and note the same upon
their blotters ready FOR the January
assessment
City I.ots-City lots should be en-
tered by lot and block In consecutive
order and IN no instance should the
acreage be carried into the column of
acreage for farm lands.
Improvements-Care should be- Ia
ken 60 assess all improvements with
the land upon which they are located
as the taxes then become a lien ON ths
real estate. There should also be d
short description Of the Improvement
entered upon the roll In the column
printed for that purpose.
Live Stock-The basis for the as
zeasment of live stock IN range cattle
$500 per head: milk COWS ttO.OC
per head. horses weighing from eighl
hundred Co twelve hundred pounds
$4,000 90 $500 each; from twelv,
hundred Ia fifteen hundred pounds
$4,000 to fi2b.0O each, sheep. rang,
variety. $500 per head, blooded rams
$500 per head The state board
however. g. OF the opinion that thess
prices placed ON cattle aud sheep ar,
low. The convention placed thess
values, however, as a basis only, and
not as the maximum price,
Task L. Quite Difiicalt.
Merchandise-The difficulty at Sc
turing an accurate krowledge of thu
.alue OF merchandise carried hy an
individual or firm. h. realized, but at
.ention In called % the fact that every
merchant knows what stock he car
les and you are entitled 90 that
knowledge. Ordinarily stock OF
merchandise Is worth what il cost the
owner. Their book accounts are also
issessable In 50 far as they are sol
rent bearing In mind. of course. that
lebts are peductible thsrefTom. II IL
urged that assessors give this prop
erty careful consideration, and see
hat Il bears It's proper share OF taxa
don.
II Is agreed that all sugar In the
hands of manufacturers January LIST
should be assessed at five dollars pei
rag OF one hundred pounds each.
Mining Ms ,hinery and Improve
ments-It Is the duty OF the county
assessor 20 visit each year. either Ia
person or by deputy. all the mines Ia