, 1926-10-13
PARK COUNTY GOES
BACK SECOND CLASS
than Twelve Million Dollars for
First Time in Twelve Years

Ond class, and as a result OF this
condition the officers who are elect
ed this fall must accept salaries
provided for second class counties.
1t will mean a reduction of $500 on
the salaries of the majority of the
county officers, as well as reducing
Z the wages of the deputies to be
employed. AS a second class coun-
ty it will also be possible for the
county commissioners to increase
the levy one mill over the limited
levy permitted for counties of the
first class.
To be a first class county, the
county must nave an assessed valu-
sstion of at least twelve million dol
lars. The assessed valuation of
Park county. as shown by the 1926
tax roll, is $11,4S3,944. lacking
s516.O56 of the required valuation.
An examination of the county rec
ords gives some very interesting
information to the taxpayers of the
county.
During the veal 1924, there were
1886 acres of second class land
assessed in Park county at a valua-
ton of s331,324.0O. During the
year 1926 secon class land showed
an increase to 1889 acres. at an
assessed valuation of s3S4,009, or
an increase in assessed valuation of
$52,6S5 over two years ago.
In 1924 fourth class land amount
Ing to 2SS.370 acres was assessed
at S~1,320.944. During the year
1926 there were 3S5,479 acres of
fourth class land with an assessed
valuation of S1,313,3 05, or a de-
crease over the year 1924 of 1880.
However, the assessed valuation of
lands in Park county during the
year 1926 amounted to $45. 046
more than they did two year pre-
ceding.
The records also show that in
1924 there were 106,946 sheep as
sessed in Park county at a valua-
ton of $689,133. This year 1885,
700 head of sheep have been as
sessed at a valuation of 81 $50.
or an increase over the 1924 valua-
ton of $%313.725.
In 1924, 1894 cattle were as
sessed in Park county at an as
sessed valuation of s339,975. Dur
ing the present year 1929 cattle
are assessed at a valuation of $685.
~. or an increase of $27,150 over
He former assessment.
= The total increase in assessed
valuation of second class lands,
sheep and cattle, less decrease in
fourth class land amounts to a total
increased valuation to the county
of Park of s3S5,919.
Oil and Railroads
In 1924 the oil lands and oil
property in the county was as
sessed at $1,091,9O7. This year the
valuation is but s60S,S65 or "a de-
crease of $%4S2,942. In 1924 the
railroad lands in the state were as
sessed at s~1,OS3,557, while this
year the valuation is $1,055, 796,
or a loss in assessed valuation of
S27,761, or a total increase of both
oil and railroad lands of $50, 703.
The increased values of land and
livestock amounted to $3.50 ac-
cording to the figures compiled, and
the decrease of oil lands and rail-.
road lands amounts to $50, 703,
leaving a reduction in assessed va
,.luation on the items mentioned of
N24,7s4.
MON the figures gathered on
+. secoHd and fourth class lands. live
stock. oil industry and the rail-
roads, it is very evident that the
fact for Park county going back to
that of second class must be attri-
buted to some other great losses
in assessed valuation than the graz
ing lands, livestock or the oil in
dustry and the railroads. The total
valuation in 1924 was $12.123.7O2.
This year it is but $11,4S3, 944, and
but $124,7S4 of this shortage may
be attributed to those classes of
property as listed above.
There are many disadvantages to
being a second class county. The
first one is that it seems to be a
step in a backward direction. Sec
ond, by virtue of being a second
class county it is possible for the
county commissioners to increase
the tax levy from SIS mills to SO
milX, as prescribed by statute. Also
htfmeans a lowering of the salaries
- many of the county offices.
The salaries in the county offices
which will not be affected by this
change in classification of county,
are the county clerks office, the
county assessors office, the mileage
and per diem permitted the county
commissioners and the salary paid