The Idaho Republican. [volume] (Blackfoot, Idaho) 1904-1932, 1921-05-12
Chapter XIII.
The Assessors Trick

Chapter XIII.
The Assessors Trick
A strange line of action practicet
by the assessor Of this county which
has puzzled students of the tax Ques
ton for months is now seen thru /,
glass darkly and dimly understood
Psychologists say that If a person
studies one thing long enough tina
person will come to know grea
deal about it, and the item in ques
ton has finally sunk in enough to LEI
in the light of understanding.
Commencing with the tenth Of
January when Assessor Malcolm ap
peared before the. board of county
commissioners, the question was
asked him as to what basis of assess
ment he was working on, whether
half cash value or two-thirds or what
fractional part of the actual value
of the property, and he evaded the
question. At different times after.
ward when the same question was
put to him, he always evaded answer.
ing it directly, but beat about and
did everything but give information
When the tax commission was en-
gagged in it's work they pumped him
presistently and he said he didn't
know, he couldn't tell. When one
of them said, well do you take it at
half value or 40 per cent or so, or
what do you try to work on?" he an
swered rather emphatically, "Now
you're not. going to get me to say"
He very plainly took the attitude of
one who was afraid of being trapped,
and members of the party in COM
menting on it afterward could not
understand why the fellow talked
and acted as he did.
At the same moment that he made
that strange statement, and after
they had recovered their surprise
somebody asked MIN to tell just how
he did do when he went out assess
ing real estate, and the questions and
answers ran about like this:
Committee Quizes Assessor
eff you were going over town
somewhere to start assessing, how
would you arrive at the value of the
property"
well, l would take some piece of
property as an example and then as
sess all the rest near it in proper
ton to its value"
"How would you arrive at the
value of the first piece used as key
or measure of the rest?"
We'll, l know something of the
value of real estate"
well, now, Mr.. Malcolm, suppose
you went down to Aberdeen, for in
stance, and started to assess there,
how would you do?"
II would do it just the same way"
but property values would be diff
ferent there from what they are in
How would you learn
that difference? Would you find out
what the recent sales had been made
at?"
mo, No." Shaking his head.) vi
would you ask some people what
they held their property at?"
NO"
well how in the world would you
know"
"Well know something about the
values of real estate. l can get
pretty close to it. 1t don't make any
Inference whether get just exactly.
he true value, so long as l assess it
I'll on level with the piece taken as
| key"
Members Of the commission agreed
With that and said they guessed that |
vas so, if he could keep his proper
ions right, 1t would divide the tax
'urden pro ratio among the people |
Editor Skaters Theory
Then the editor broke into the talk
nd said he did not think their rea-
oning was sound. If everybody was
n owner of real estate, and if the
SCISSOR could hit proportionate
alues turnout the county, in towns,
n villages and at cross roads stores
nd on the farms, their theory would
e good insofar as the assessors COM
arisons and judgment were good,
ut some people have their money in
ested in real estate while others in
est in merchandise in the stores,
nd there is no basis for comparisons
etween real estate and goods on the
helf. Some people have their money
nyested in livestock, and there is no
asis for comparison of real estate
nd livestock. Some people have
invested in machinery
nd equipment and there is no basis
or comparison between that and real
state. Some people invest in furni-
ure and diamonds and the assessor
annot compare real estate with
urniture and diamonds and proper
ion the values unless he uses the
My measure of values in America,
he 100 cent dollar. If he takes that
8 his measure and applies it to all
orms of property, and then splits
hat in half if he wishes to use the
alf value as a basis, then he can
roportion the tax burden and in no
Their way can it be done,
Changed Their Views
The committee agreed that this
lew of the situation seemed sound
nd that the assessors did not, but
he assessor did not say that he
vould make any correction of his
rays Of assessing. Members Of the
ommittee kept referring to it after
Yards when talking one with another
nd saying they did not, see how the
SsaSsnr could holm paffin o. fh IN GO ont