Show COWS C 01 ta 11 SHIP 03 91 TU VANIS the state board of equalization and on friday sent rent to all county assessors in the state tnt the ui gration that the average value of hanif cattle in utah an of january 1 next will be found to be around 17 a head and of range sheep 9 a head last year the average value of ranze cattle was wn placed at around 20 in a similar suggestion to the aspeci ing 1 official officials and that figure was ftp ap when asses wen were equalized as between counties counti cs in the spring similarly the avera average 1 e value of range sheep last year wa was suggested Aug to be elout 7 a it head the sheep end of the livestock industry indu itry therefore will probably pay a somewhat nome what larger proportion of the taxes of the taxes of the state and counties than it did last lost year while that of the cat tie industry indu itry will be less cattle otherwise assessed are placed this year at 45 a head the tame same as last year the board not having found any material change in the value valde of the average dairy or breeding cattle of the tato state and the sheep otherwise assessed meaning the purebred pure bred sheep are this year suggested to be worth an average average of 18 a head as against 14 last year the board sends out the letter after making a somewhat extensive and at the same time widespread study of the market conditions in the livestock industry in utah at present in ending sending out the figures the following comments are among those for the guidance of the taxing officials of the counties in spite of frequent explanations by the board there have been many misunderstandings by county assess son sors in regard to suggestions of this character the board therefore wishes to explain again that this notice is sent to each county assessor in order to assist him in making the assessment of livestock and for the purpose of obtaining a uniform assessment ses furthermore Futher more the values stated above are merely suggestions and may be revised by the board at the time of equalization in case that conditions develop which make such revision necessary in the past shoie soie county assessors have made the mistake of assessing all livestock of a given class at the average rate sur suggested by by tine the board if an assessor applies a flat rate against all livestock he will as sets se eis ts old cows culls and calves for more than they are worth while he will not assess young cows steers or feeder cattle as high as they should be assessed steers cows yearlings and calves should be assessed for their actual value whatever that may be and this principle should apply to the assessment of all classes of livestock if this Is done the board is of the opinion lorn that the average values will be approximately as stated above in spite of every effort that the board has put forth to get a full count of livestock it is still quite apparent that large timbers of cattle and sheep are escaping assessment reliable reports which have aen een issued by the department of census wherein actual counts have been made show that several hundred thousand head bead of sheep have escaped assessment in the state of utah and that large numbers of cattle have not been assessed the board therefore fore brings this to your attention again and urges that you make a careful assessment upon this clase class of prop erty and in every instance where it is physically possible that you make an actual count so that all livestock will be properly prope y accounted for some assessors have been very energetic in this regard and have made actual counts of all livestock it is manifestly illegal and unfair for other assessors to permit their deputies to assess for less than thin the he full number and it makes the assessment of live stock more difficult for the assessor who is scrupulously obeying the law |