The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-04-07
Equalizing the Tax Burden;
Five Million a Year

escaped assessment and in some in
stances only part of herd or band
as the case might be, has been as
sessed; and that particularly for the
years 1918 and 1919, q large per-
centage of the personal taxes Is yet
uncollected, and that under the law
it was and is the duty of the assessor
to collect this tax. 1t must be borne
in mind, however, that under the law
as it existed in 1917 and 1918 there
is some doubt as to whether or not
the assessor could enforce the collec-
ton of this personal tax by distraint
and sale as is now provided by law,
but there is now approximately
$1,000 of personal taxes for the year
1919, due by various corporations or
individuals, now residing in Bing-
ham county, and who have property
out of which this tax could be made,
and that both the assessor and the
county commissioners have neglected
to take any steps to enforce the col
lection of this tax, and we earnestly
recommend that the board of county
commissioners be requested by this
committee to instruct the prosecut-
ing attorney to institute proceedings,
by attachment If necessary, to col
lect this tax.
3. In regard to the assessment of
migratory live stock we are COM
PEELED to say that it is the opinion
of your committee that Assessor NAL
com has not exercised proper dill
gence in regard to the assessment
of herds grazing in eastern Bingham
county during the spring and sum-
mer months. The assessment rolls
for particularly the years 1918 and
1919 indicate. that only q small. pro-.
portion of such stock was assessed In
Bingham county. We have ascer-
tanned from reliable information that
Assessor ]. J. Crowley Of Bonneville
county places q deputy at bridge ON
Willow creek near the eastern line of
Bingham county, each year since he
has been assessor, and keeps him
there from two to three weeks in
order to assess the herds passing out
OF Bingham and into Bonneville
county; and that Bonneville county
get all the revenue therefr0m, there
being no record Of Bingham county
having received any portion of the
tax on this migratory live stock thus
collected.
"A. We further find that in our
JUDGMENT Assessor Malcolm has given
undue prominence to the exemption
law. After a careful examination of
the various sections of the statutes
in relation thereto, it is very plain
that outside of the property ex-
empted by law that no one is en-
titled to exemption except orphan
children, widows and honorably dis
charged soldiers and sailors, whose
exemption If claimed, is deducted
from the total value of their personal
property in all cases, where it does
not exceed $4,000 in all other cases
where the total value of their per-
sonal property does not exceed $1,000
and their exemption is demanded and
proven as provided in Section 800
of the Compiled Statutes of Idaho, it
must be allowed, not by the assessor,
but by the board Of county commits
sioners when sitting as board of
equalization. Mr.. Malcolm admits
having construed the law to mean
that this exemption should be al
lowed in all cases where the valua-
ton did not exceed the amount above
stated whereas, the view of your
committee is that this is matter of
no concern to the assessor, and that
proof of the exemption should only
be taken by him when demanded by
the party at the time of assessment.
We are satisfied that many thousands
of dollars worth of property escaped
taxation by reason of this view of the
law, that should have been assessed
and the taxes paid thereon, for the
past four or five years, and in fact
as far back as the committee have
gone with their investigation, and we
recommend to assessors in the future |
and to the taxpayers, that this prac-
tice be discontinued, as it is an abuse |
rather than a use of the exemption |
law.
5. Your committee is also reliably !
informed that there are a consider
able number of wealthy women in |
the city of Blackfoot, who own
jewelry running up into the thou
sands Of dollars in value, including
diamonds and the assessment rolls
disclose that not a penny's worth of |
this jewelry has ever been assessed.
On consulting Mr.. Malcolm in regard
he answered that he had at
to assess one woman who
was reputed to have owned diamonds
and that she denied being the posses
SCR Of any valuable jewelry and that
he let the matter drop at that, and
since that time has made no attempt
whatever to assess this jewelry. How
ever burdensome 1t may be on the
assessor and however distasteful it
may be to these women, this jewelry
and particularly the diamonds, under
The law are subject to taxation, and
L the owners deny being the possess
,ors Of such property it is the duty
3f the assessor to place whatever
he believe to be proper on
such property and make notation
IN the assessment blank that the
parties refuse to show the property
u render statement as to its value,
md turn the assessment over to the
clerk Of the board Of county COM
nissi0ners for equalization.