Show NEW JAX MENT an VOGUE no hardship 1 intended by on oil actu als valuation A lower siuao county 8 sow aids m ds has haa already commenced r 1114 duties for forthe agthe next year by making a personal inspect of farm lands in corn com yuh with the thene waw which provides pro perty i to ile be assessed value 1 f while tho assessor under taie new jau la coni pell poll alln to pyo lerty ati at Its treal value the number of in ilia assessed have boon ben so reduced thata th atour our takes at 9 not ln cion sed vie the method ia not lq 14 found to be factory in the older ti states down east and Is ifor lour anent in an honest rating of our plate HOBS world and a ai moret more under faung tern tein of our t individual improper ty ly to the prospective in quoting t a tt odthe boroi important parts of a circular i letter letterio to asses vois BOI a an idea k be gotten they are as follows I 1 there can be standard of 0 value i to govern an a assessing go officer and j that ohp value it roqui reo j that all property 1 I nat ilat the ahe value and then goes on and explains that full fuI avalue doos does not mean the aprice pro petty would bring s ati forced or audious ale alebrt abut that it heaps instead Ins teado i the il price tat at which it would be taken in payment ont ot 0 a just debt from a solvent debtor 1 i I 1 tile the assessment of aki i property pio perty wherever he rever I 1 lo 10 should bo be made in connen cioll with and as a part of 0 a real estate assessment thus making the latter responsible f for or the tax our law provides tor for thy the assessment of acreage under four divisions viz farm lands f fault i tilt lands grazina lands an drother lands we wish to emphasize the necessity of making the assessment loll 1011 show such buell classification find to say that farm lands land include all land own cd and hold for farm durpos 9 present or pros prospective etive broken up or not whether in pasture hay or gittin fruit lands should lr li hide dude only lands planted to orchard for commercial pur coios poios and the few trees on tit the homo hoine lotof lot of the owner grazing lands landa should include Inc ludi only lango lands such as are used for lambing purposes grazing of cattle boises lioi ses etc and other lands should include what might be tidied waste lands lucli aa cl cheek eak bodao land used as sheets sti beets unused swamp and alkali lands landa locky wastes etc improvements should be assessed wis essed at their value primo factors in determining such value being the cost and usein use to which they are ailt aud and yet ye al a house is enot necessarily valueless volu elees because unused orl or because it came into the possession of its owner ht at 4 very low cost it has been the custom heretofore for the state board oa ol 01 toughest to suggest gest th to be placed on live stock but from now on the assessor must do that JS sescial fine horses havo hava died here liere lately H NY ley piare Atchle weeks lost two tano and W WW lewis lost the better halfon half of tI thebert ebest th the best A AA county 1 J Z I 1 I 1 j I V |