Gunnison news-champion., 1922-04-28
April 20th, 1922,

Colorado State Tax Commission,
Capitol Bldg. Denver, Colo.
4 matter Of considerable Importance
70 all Of the mountain counties of
Western Colorado has been called To
our attention. IL has TO do with the
assessment on live stock for the length
Of time they remain within the respec-
tive counties
As you know, for upwards Of thirty
years, the assessors and treasuTers OF
these counties have been accustomed
TO divide the tax collected on stock
FOR the length Of time they remain
within the respective counties i MS
has seemed SO equitable that al the
last session OF the legislature law
was passed which went further and
provided that all personal property,
whether within OF without the state,
on the day set for assessment must be
assessed for the time 1t remained
within the state
A short time ago case arose be
tween a MIR Hutchinson and GuuHison
County which was carried to the Su-
prsme Court and their decision seems
TO have left many assessors very much
confused. Some continue TO divide the
assessments as in the past, while 9th
ers fear that by so doing, they viii
dtsobey the lava, and cause trouble to
the taxpayer. We are. therefore,
writing you to call your attention TO
this condition and 10 give You few
instances Of the wrong which would be
done II stock Is assessed for twelve
months at the place it happens 10 be
on April first.
In Gunnison County many thous-
ands Of cattle and sheep are driven in
there for their summer range, most
of them remaining there for from five
to seven months. In Hinsdale County
there are probably not over a hund-
red head Of sheep and a few more
cattle which are within the County on
April first, while in July there will
be grazing in that county upwards of
a hundred thousand head of sheep and
many thousands of head OF cattle. In
San Juan County there is not 4 single
piece of ranch property on which live
stock is kept during the winter, while
during the summer season the county
is almost entirely taken up with
ranges for cattle and sheep
This leaves these counties and many
others which might be mentioned, in
the unfortunate position of having 10
keep up their roads, which are always
more or less damaged BY stock being
driven over them, to maintain their
executive and administrative depart
ments in order that this stock, along
with other property, may be protect
ed from thieves and to enforce other
laws without any help from the tan
derived from them while there is APT
/ to result also considerable fuctuatior
I in stock assessments due to the effort;
which some people will make to have
their stock in the county where il vii
be assessed the lowest.
| II, therefore, seems to US unfair ans
unwise that stock should be assessed
as of April first unless it is absolutel,
necessary TO do SO, and we are, there
fore, writing to ask that you offei
some suggestions and help, at leas'
until the legislature shall have an op
portunity to meet and pass laws which
/ viii rectify this situation.
We would also appreciate it if yoi
would allow US to publish your answer
to this communication.
Very truly yours,
tSigned) R. F. ROCKWELL,
Senator Delta and Gunnison Counties
c. H. COWAN,
Representative Gunnison County
The reply of the State Tax Commits
sion follows:
4 April 81, 1922
Hon. r. F. Rockwell.
Sen, Montrose & Delta Counties,
Hon. c. H. Cowan,
i Rep. Gunnison County
I, Gentlemen
We are in receipt of yours of yes
terday, relating to the assessment o,
live stock as between counties and a.
affected by the case recently decidet
by our Supreme Court, entitled Hutch
inson VS.. Gunnison County.
We are, of course, familiar with
the manner in which assessments or
live stock have been divided between
rountiee IN fhn ras< .uA hexA 10th