Show assessment TO BE BEHONEST HONEST board of equalization issues circular urges assessors to treat large and small owners alike and make equitable assessment the following circular relative to the as essina of live stock in this state is being beine sent out by bv the state board of equalization to the county commissioners of each county and to the assessors salt lake city dec 1909 to the county commissioners Commissi onera and the county assessors gentlemen pursuant to the annual custom of the state board of equalization we herewith submit ifor faor codr boar con side ratio n the tha following suggestions and recommendations relative to the annual ases assessment for general taxes now about to begin for the year 1910 the board desires to work nork in harmony hary bary mon y and co operation with the officials of the arious anous counties of the state end that a just and equitable assessment shall be made and that once nee made it will not be necessary for this board to moke meke chanzes changes that N vill nill ill necessitate the labor and expense of a readjustment of the tax ta rolls accordingly we hane hae to that live stock be assessed as follows follow sW f ran rei Sheep 2 P 50 per der head bead ff CattIe M per head hor be sni L at their cash value which xe we thinks huld be higher than last year ended alc 1 cc to value cows cos not less than 20 per head we renew our suggestions of last year to the effect that blooded live stock by be assessed for what it is worth ine ina board desires to especially emphasize the necessity of assessing as the full number of all live stock according to the best information by bv this thib board it has been customary to assess the f farmer armer or small owner having stock at home with every animal he owns but to illo allo v the stockmen stoc kmen with cattle or horses on the ranle ranee to escape with nith an assessment of from 23 to W 50 pr per cent ol of the actual number and the sheep men with from 60 to 80 per cent this ibis is manifestly an injustice to the small owner as yell veil as to the owners of other classes of property and inasmuch inis as the only remedy in ill the hands of this board is to increase or decrease by clas classes seq thus enlarge me ina ind perpetuating the injustice already done we ulac nou ou to see to it thit that justice is 13 done by the oria original inal ases assessment or by bv the county board of equalization we affirm thit that it is a easy matter for the counte assessors ases sors to have accurate inov knowledge fledae of these fiets facts and to m make ake an equitable ase if they will only act out of the hibit habit of allowing the owners of live stock to dicta dictate te then thea own numbers we cill call attention to the fact that last veir near the valuation solaced upon lees bees varied aried in different coun counties aiom 1 to 3 5 23 25 per colony and recommend a uniform valuation vilua tion of 3 swine varied aried from 2 25 per hed head in one county to G 63 in another and ve e re recommend commend a valuation of 4 pei lead head and edwird real estate has very materially increased in value throughout the state during the past cast three years nears yet vet the schedules for assessment remain practically the same biorn year vear to veir near and the board baird calls attention it to the file fact that the file burdens of city county and state entailed by reason of n cessaro nees sarv bublic improvements increased nodulation lation the d mand for continue in n pi PIT C E ight assessment TO BE HONEST continued from one imD improved roved ard enlarged educational faedi ties etc can only ile he met hv by i rei anable ind and legitimate marcic of v I 1 luit ions real e et taic tc should bear a just shire of increase loth 3 to tarm larm and fruit lanjo an and as cit catl rouerto tv on the flee of the beurns of some of the county auditors to anis board the column money assed pd d has I 1 een left blank buch auditors h irvinc hoNNe doeier ho eier Fr included monel under the licad heading inz of personal DIO verav not other wre e enumerated for ioni Darison an aal uniformity the di division ision should be trade and all vio pio pert ert should hould be listed under the pro per heading in conclusion ian the bond bests to the lounel commis of the tate the nd of fruniz fiina ill their dates for sittings irs as ca county unto bo ltd of equalization earlier than june 20 so 0 tint that th tb N iriqui ir ioui u S count 1 auditors m iv have ample I 1 time in which to prepare their abstracts of iise for this board ind and furnish same it t thib office not later thin than the first monday in jul juli as required by bv law respectfully yours state board of equalization |