Year: 1870

CIRCULAR TO COUNTY ASSESSORS.


The State Board of Equalization has issued a
circular TO all County Assessors, calling attcn-
tion to an Act passed at the recent session of the
Legislature, entitled "An Act to create a State
Board of Equalization" and inviting Assessors
to comply at once with the requirements of the
Act, so far as they a.s concerned. They are re-
quested to furnish copy of the assessment rolls,
emitting a description of real estate, except as
to the number of acres. The circular says:


mo appropriation has been made to pay for
this service, but it is expected that the Board of
Supervisors will cheerfully provide for your
compensation, since all the counties are equally
interested in securing just and equal impos-
tion of taxes, and the expense to the several
counties will be the same. whether assumed at
once by the Board of Supervisors or ultimately
paid ont of the State Treasury"


blank statement containing schedule OF
the different classes of personal property subject
to taxation is furnished the Assessor, which
he is requested to return with answers, in
order to enable the State Board to compare
the assessments in each county with the others.
The circular says:


't0pposite each item of property you will
please set down the sum at which that item is
assessed, with such minuteness and explanations
ms may inform the Board Of the general valua-
tion you put on it in your county and how, if
in any way, you classify it for assessment pur-
poses. If there be any class of personally not
enumerated in the statement, you will add it,
with its valuation"


lnterrogatOries are also propounded to Assess
ors, intended to elicit information regarding the
manner of assessment in the various counties.
They requested to state whether they have
adopted any genera rule for assessment of diff
ferent kinds Of property, as, for example, assess
ing real property at a greater or less per centum
below its full cash value than personally. If so,
why adopted, and the difference of per centum
Whether real estate is assessed at its full cash
value if not at what proportion to its real
value? Whether personal property is assessed
at its full cash value if not, at what proportion?
Whether money, bonds, notes, solvent debts, ac-
counts etc, are assessed below their face if
so, what is the percentage Of reduction, and
what is the proportion which their assessed
value bears to the total assessment of person
atty also, the proportion which all underval-
ned personally bears to the total personally as
sessment also, how much money on hand is
returned as assessed? To what extent the
assessment roll would be augmented by assess
ing all property at its full cash value? Whether
the persons assessed are uniformly sworn at the
time OF assessing, and if SO, whether before or
after the statement required by law is made
What is the basis on which the several classes of
live stock are assessed, as, according to oge,
quality, breed, etc? Are the lands in the county
susceptible Of being classified according to soil,
location, capacity of production adaptablity to
special crops, ETC., and if so, what would be the
most convenient and useful Classification? In
assessing lands is any additional value put on
them by reason of their special use, or having
thereon orchards, vineyards, or other species of
growth, or are they valued at the same rate as
contiguous lands not so employed but of equal
quality Of soil, etc.? Many tracts of land, used
for agricultural and grazing purposes have a
value above that indicated by their use ; from
the fact that they are situated near or are avail
able for the future growth of towns or cities
they are held at advanced values above that of
contiguous lands, not so ayaila6le but likewise
uSeu ior aBrioulOutul Vr grazing purposes are
such first described lands assessed at their true
value, which could be obtained for them, or only
as agricultural or grazing lands? Whether the
Board of Supervisors of any county has ever
made general reduction of the assessed valua-
ton of all the property in the county, or has
instructed or suggested to the Assessor to make
an assessment on basis different from that pre-
scribed by law, to-wit: full cash ya!ue?


The object of the State Board is to obtain
such information as will enable il to do some
thing toward equalizing assessments throughout
the State.