Show S H E E P VA L U E S FOR TAXING ARE arease v 2 U assessments on sheep will bo be increased in 1925 under instructions sent out by the state board ot of equalization monday to county assessors average average values on cattle will remain the same as aa in 1924 the state board has fixed the fair average value of 0 livestock at 9 a head on range sheep compared with 7 this year 18 a head on pure bred sheep compared with 14 in 1924 17 on ringa cattle and 45 on pure bred cattle this step TS is taken annually by the state board in order to provide the county assessors with some basis on which to begin their assessments the board advised assessors to assess the best range sheep at more than 9 and the interior inferior sheep at less and to apply the same principle in assessment ot of cattle the figure may vary slightly as between counties but the board intends the state average should equal these figures |