Show assessors convention address of the he state board of atlon to the lie members thereof gentlemen the state stata board of equalization through me as its president desires to extend to you its congratulations that thai this convention has been called we believe belie veit 11 was a happy thought and one that could be followed with profit in every other county of 0 the state the bringing together of the county assessor and his bis deputies tor for mutual consultation concerning the business with which they are charged cua the discussion cussi tig 0 of the various phases of the work of which comes up to confront tho the assessor and the opportunity which Is presented to enable the assessor and his deputies to arrive at a better understanding of how property should be val valued bcd and assessed must necessarily to be beneficial benchic a and an helpful to all 41 concerned con cerneS it la Is not a pleasant duty to n naesa desm property every tax taxpayer payer more or less resists the assessment asse ament pieced upon his property properly ano no one pas pleasantly plea antly all feel that it Is a hard bard lurdia ono conr which they to of but the cl rf of the roun cipal ity of the guinty guv go eminent and of tin the state stale government depends air upon this being done without the as beshiir ol of property for taxation there therea won wu uld id be tie to no w more 0 r e seb mar M a OPT sidewalks side eye walks and ali the abw aty i d PIM allf C I 1 civilized ed community th there ere would beno be no police no do regulation for the preservation of law and order and tor fur the protect io 3 of property properly all concerned gl 81 ro BO about I 1 llila III bubines of aming am asse ing property with wit hi 1 tia alou bo be treated alike no bo be exercised whatever every tua lum find and woman should be as asbed ii N each dollar doll ir of pro propone property porty tuey they haie bale this ibis done the burden fals alike up dpn 11 every taxpayer tax payer the man alio ore OEO hundred thousand oralo of property and the nian man who has one thousand dollars worth will pay same amount of taxes if an il a Is made as it is the ty that pays it t and not thi the 0 man in 13 in dealing with large property pl opet own era and the small property owners owrie rs it if the fixed rule of a all alike Is unalterably maintained there will be less complaints and the burden will III be shared by all equally and alike corporations lad and large larce business enterprises should be treated treaca just as fairly and bo be asse assessed ased upon tho the same principle ai other taxpayers tax payers your attention Is especially directed to personal property it la is believed that more of 0 this character escapes taxation than of 0 any other oilier kind of of the many million dollars now on deposit jn in the banks of 0 the tha state there Is but very little found ul ui oo 00 the book in every community there are mat ammy y loaners loaders loa ners loaning money ou on chattel mortgages notes ale who manake largely to escape ass and taxation the jewelry of the rich should be bea ils essed as well bellai as the furniture of the poor in assessing live stuck care should be exercised that it Is all assessed and at Us its value As the state grown older it increases in m material wealth health and la in taxable property Wit fiFthe lawreie lao se to la property the impulse to resl resist taxation will increase and men will more slid aud more so scan an the aseff rudot roll to fit ci a Q a loo loophole loop hole fur for escaping payment rayni fut ut it is I 1 therefore absolutely necessary essay that every assessor and tits bis deputy coply with the law in listing property tor for ames amassment ass eMment and taxation real estate should hould i be so asses assessed qed that each separate piece can be loat ed and found from the description in assessing improvements every build log ing barn etc should be mentioned and whether brick stone or wood it is not nob thought nee necessary essary to say anything further in this connect connection ion the assessors of utah eiery year show marked in ID the manner in which their work la is done the board congratulates you for the very excellent manner in which the assessment of box hider county has made the past two or three years yeara no ko better assessor than iba abe who re tired last to accept a position under the state jr has held the office mee of assessor to la utah and anddie the board at this thin time desires to express box Us thanks tor for the ability with which tie be discharged bitt bin thankless duty duly and the very efflo efficient lent aid lie tendered rendered the state board gentlemen Geni lemon many assessors imagine that la in attempting tp fator their constituents by lowering li values they will curry favor and secure a re elec tion the of ul ufah all that t who I 1 bare ve prostitutes prostituted their office for ucb such a have bave failed while to lo every county in the tale state wherever an n to tn the uc occasion casion aud and his duty du v MB an required by his bla oath of the las laa of the state and the justice that should bo be exercised between man and acid man ilia worth and bis big merit las bag been and nd in ev every rv instance be has das been te elected cled for a numb r lot of til fa ir play an efort 1 to tn discharge a thankless dut duta aud and all ari are treated tillie no do CB I 1 plaines are mib I 1 gentlemen we hope your jour dell deliberations bera will reful I 1 in good and ion ou leaie is e our bist wllie pir fur a bapp and a 8 berous year in koi box elder coriaty Co con rinty all ladies furs going going at a dis count at boothe Peir cels ces d 21 |