The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-03-07

| the WeSteIu SIdlCo, OopOSAoAAy 'A 'S.sHS
Of poor crops much of the popula-
ton has been clothed in this manner.
Then there is many girl In fam
lilies living on western ranches and
homesteads loved and respected by
people of wealth, uncles. aunts and
other relatives, who from time to
time sent them fine jewels, paid their
expenses to schools, spent thousands
of dollars on them in various ways
and delivered them back to the home
stead with enough clothes and jew
elry and fine toys to make them
taxable for quite sum of money.
All Of these circumstances would
be Justification for passing an ex-
emption law saying that those who
felt the need Of an exemption from
diamonds, jewelry or wearing ap-
parel, actually used on their persons
or in their homes" that is the exact
language of the statute, might, by
signing q printed application, say
ing in black and white that they
desire to be exempted from the pay
ment Of tax on those articles, could
secure such exemption provided they
did not have more than $1,000 worth
in the total and the amount Of the
exemption would be $500. If they
have more than $1,000 worth Of such
property they are not entitled to an
exemption under any copdition. A
lawyer having library worth more
than $1,000 is not entitled to any
exemption no matter how hard-up
he is. A dentist having more than
$1,000 worth of equipment Is entitled
to no exemption whatever, even tho
he cannot make living. The mean
ing of the law is plain. A carpenter,
blacksmith or other workman having
more than $1,000 worth of equip
ment is entitled to no exemption,
tho he is not making living. II
he wanted relief he would have to
apply for charity under the condi-
ton covering indigents and the only
way he could get relief from taxa
ton would be to apply to the board
of equalization or the county COM
missioners for an absolute gift from
the county; gift of the amount of
his taxes.
A Poor Girl at Blackfoot
Suppose there is a poor girl going
to school in Blackfoot; she works
for her living, her people are poor.
Suppose that some friend with poor
taste gives her a diamond or sup
pose that she herself has an intem-
perate longing for a diamond and
some friend decided to satisfy her
longing and make her a present of
diamond of some kind; it then
becomes her duty to pay taxes on it,
but II that would work hardship
on her, she can secure release from
taxation by signing an application
blank that on this diamond she de-
sires to recure an exemption from
payment of taxes and under the law
she is entitled to that provided, of
course, that the diamond is not worth
$1,000. II 1t were worth 1899, she
would then be required to pay taxes
on $3.50 worth of property, which II
assessed at one-third its value would
cut 1t down to an assessed valuation
Of 5000; she would have to pay
the taxes on that. The law presumes
that il a person has enough diamonds
to be worth $1,000, that she could get
along without part Of them and could
sell part of them to get money to pay
the taxes on the rest and it is per-
fectly proper assumption. If some
body has poor enough taste to give a
poor girl diamond worth $1,o01,
she has to pay taxes on $1,000 worth
of diamonds and is entitled to no
exemption. She should not have an
exemption on that. If her friends are
foolish enough to give her $1,000
worth of diamonds when she is dead
broke and could not pay the tax on
1t, they or someone should become
her guardian and take care of her.
The same laws and principles that
apply to diamonds apply to all other
Jewelry and wearing apparel A per-
son having less than $1,000 worth
CT any and all Of these things and
desiring to secure the charity of ex-
emption from taxes is entitled to no
exemption whatever, but if they have
less than $1,000 worth they
are entitled to $500 Of it exempted
on condition that they sign the ex-
emption blank asking for such
charity.
Will Watch Exemptions
We propose to watch the exemp-
lions for 1921, we want to see how,
people take to this matter Of charity
thru exemptions or standing on their
own feet like people who are not
broke. We can publish the informa-
ion so people can read and see Just
what the law is and what is the in
tent of the law according to our in
expectation of it, but we cannot
make people read the paper tho il
the assessor does his full duty in ad-
ninnstering the law and conducting
he work Of his department, he will
,rant no exemption whatever except
where they are asked for and where
ne person signs on the dotted line
making such acknowledgment and
describing the property on which ex-
'mption is asked. When the tax
ecords are made out It will be our
'rivilege to 60 over the records and
zoe who is asking for exemption and
THAT they are asking to be exempted
N. We think all the people who are
aging taxes fairly and squarely &C.
ording to what they own, will be
Az