exact description of all lands in parcels, improvements and personal property, including all vessels, steamers and other water crafts; and all taxable State, county, city or other municipal or public bonds, and the taxable bonds of any person, firm or corporation, and deposits of money, gold dust, or other valuables, and the names of the persons with whom such deposits are made and the places in which they may be found. Sixth. All shares of stock in any national banking association located within this State, and all solvent credits unsecured by deed of trust, mortgage or other lien on real or personal property, owned by, or due, or owing to such person or any firm of which he is a member, or any corporation of which he is the president, secretary, cashier or managing agent, deducting from the sum total of such credits and the assessed value of such shares of stock, such debts only unsecured by trust deed, mortgage or other lien on real or personal property, as may be owing by such person, firm or corporation to bona fide residents of this State. No debt shall be so deducted, unless the statement shows the amount of such debt as stated under oath in the aggregate: Provided, In case of banks, the statement is not required to show the debt in detail, or to whom it is owing; but the assessor shall have the privilege of examining the books of such banks to verify said statement. Whenever one member of a firm, or one of the proper officers of a corporation, has made a statement showing the property of the firm, or corporation, another member of the firm, or another officer need not include such property in the statement made by him, but his statement must show the name of the person or officer who made the statement in which such property is included. There must be allowed to the assessor and collector by the board of county commissioners, postage stamps in the amount of twenty-five dollars, and necessary stationery for the use of his office in each

year.

SEC. 7. That section 1430 of the Political Code of the State of Idaho be amended to read as follows: Section 1430. The board of county commissioners must furnish the assessor with "blank forms" of statements provided for in the preceding section, affixing thereto an affidavit, which must be substantially as follows: I ... do swear that I am a resident of the county of (naming it); that the above list contains a full and correct. statement of all property, subject to taxation, which I, or any firm, of which I am a member, or any corporation, association, or company of which I am president, secretary, cashier, or managing agent, owned claimed, possessed or controlled at twelve M. on the second Monday in January last, or now own, claim, possess, or control and which was not within the State on that day, and which is not already assessed this year: and that I have not in any manner whatsoever transferred or disposed of any property, or placed any property out of said county, or my possession, for the purpose of avoiding any assessment upon the same, or of making this statement, and that the debts therein stated as owing by me are owing to bona fide residents of this State, or to firms or corporations doing business in this State.

The affidavit to the statement on behalf of any firm or corporation, must state the principal place of business of the firm or corporation, and in other respects must conform substantially to the foregoing form.

SEC. 8. That section 1451 of the Political Code of Idaho be amended to read as follows:

Section 1451.

The assessor must prepare an assessment book, with

appropriate headings, alphabetically arranged, in which must be listed all property within the county and in which must be specified, in separate columns, under the appropriate head:

FIRST. The name of the person to whom the property is assessed. SECOND. Land, by township, range, section, or fractional section; and when such land is not a congressional division or subdivison, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon. When any tract of land is situate in two or more school, road or other revenue districts of the county, the part in each district must be separately assessed, together with the improvements thereon.

THIRD. City and town lots, naming the city or town, and the number of the lot and block, according to the system of numbering in such city or town, and improvements thereon.

FOURTH. All personal property showing the number, kind, and quality; cattle shall be listed as thoroughbred, graded, common stock, beef, milch, and work; horses shall be listed as thoroughbred, graded, stock, stallions, or colts; and sheep shall be listed as imported fine, graded and common, but a failure to enumerate in detail such personal property does not invalidate the assessment.

FIFTH. The cash value of real estate, other than city or town lots. SIXTH. The cash value of improvements on such real estate.

SEVENTH. The cash value of city or town lots.

EIGHTH. The cash value of improvements on city and town lots. NINTH. The cash value of improvements on real estate assessed to persons other than the owners of real estate.

TENTH. The cash value of all personal property, exclusive of money. ELEVENTH. The amount of money.

TWELFTH. The assessment of all property of any railroad, telegraph, or telephone company, or corporation, not situated on the right of way and not "railroad track" or "rolling stock" as the same may be defined by law or the assessment of which may be otherwise provided for by law.

THIRTEENTH. The school, road, and other revenue districts in which each piece of property assessed is situated.

FOURTEENTH. The total value of all property.

FIFTEENTH. The figure one (1) in separate columns, opposite the name of every person liable to pay a poll tax.

SEC. 9.

That section 1452 of the Political Code of Idaho be amended

to read as follows:

Section 1452.

as follows:

The form of the assessment book must be substantially

Assessment book of the property of

known; to unknown owner.

County for the year 18......, assessed to the owner, when known, and if not

# Value of improvements on real estate assessed to persons

other than owners of real estate.

Value of personal property.

Amount of money.

Total value of all property.

Deductions on account of debts due bona fide residents.

Total value of all property for taxation.

Total value of all property after equalization.

Total tax.

Poll tax.

Remarks.

And there shall be added thereto such columns as may be necessary to show the classification of horses and cattle and sheep as provided for in the preceding section and to show any assessment or valuation determined by the State Board of Equalization of railroad, telegraph or telephone lines.

SEC. 10. That section 1453 of the Political Code of the State of Idaho, be amended to read as follows:

I..

Section 1453. On or before the first day of July in each year, the assessor must complete his assessment roll. He and his deputies must take and subscribe an affidavit in the assessment book, to be substantially as follows: . assessor (or deputy assessor, as the case may be) of.... .county, do swear that between the second Monday in January and the first day of July, eighteen hundred and.... I have made diligent inquiry and examination to ascertain all the property within the county, (or within the subdivision thereof assessed by me as the case may be).. subject to assessment by me, and that the same has been assessed on the assessment book, equally and uniformly, according to the best of my judgment, information and belief, at its full cash value; and that I have faithfully complied with all the duties imposed on the assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice or ill will or otherwise; nor allowed any one to escape a just and equal assessment through favor or reward or otherwise. But the failure to take or subscribe such affidavit as required by this title, shall not in any manner affect the validity of the assessment.

SEC. II. That section 1462 of the Political Code of Idaho be and the same is hereby repealed.

SEC. 12. That section 1475 of the Political Code of Idaho be amended to read as follows:

Section 1475. The board of commissioners of each county must meet on the second Monday of July in each year, to examine the assessment book and equalize the assessment of property in the county. It must continue in session for that purpose from time to time until the business of equalization is disposed of.

SEC. 13. That section 1482 of the Political Code of Idaho be, and is hereby amended to read as follows: Section 1482. The board may use the abstract and all other information it may gain from the records of the county recorder or elsewhere in equalizing the assessment of the property of the county, and it shall be the duty of the assessor to enter upon the assessment book any property which has not been previously assessed by him, and any such assessment made and entered into the assessment book, as prescribed in this section, has the same force and effect as if made and entered by the assessor before the delivery of the assessment book to the clerk of the board. The tax collector must collect such subsequent assessments in the same manner and receipt and account for the same in the same manner as assessments placed on the assessment book prior to its delivery to the clerk of the board.

SEC. 14. That section 1483 of the Political Code of Idaho be amended to read as follows:

Section 1483. During the session of the board, it may direct the assessor to assess any taxable property that has escaped assessment, or increase any valuation or add to the amount, number or quantity of prop

erty when a false or incomplete list has been rendered, and make and enter new assessments (at the same time cancelling previous entries), when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax; but where they have not appeared the clerk must notify the persons interested by letter deposited in the postoffice or express, post paid and addressed to the person interested at least ten days before action taken of the day fixed when the matter will be investigated, which shall be the fourth Monday of July. SEC. 15. That section 1485 of the Political Code be amended to read

as follows:

Section 1485. On the fourth Monday of July the board of county commissioners must meet and continue in session until all the parties appearing have been heard, and until the proposed additional assessment; changes and corrections have been acted upon, and the board may subpoena witnesses and hear evidence as provided upon application for reduction of assessments; and the clerk of the board must keep a record of their proceedings, and as auditor he may receive from the tax collector the original assessment book, and may retain the same for the time necessary to enter the additional assessment, changes and corrections ordered by the board, and at the same time it shall be the duty of the county auditor to prepare an abstract upon blanks furnished by the State Board of Equalization showing the total number of items or pieces of property and the total value thereof, in each class, as contained in said assessment book as corrected by the board of county commissioners and transmit such abstract by registered mail to the State Auditor on or before the first Monday of August.

SEC. 16. That chapter five of title ten of the Political Code of Idaho be amended by adding thereto after section 1485, the following:

Section 1486. The State Board of Equalization shall consist of the Governor, Secretary of State, Attorney General, State Auditor, and State Treas

urer.

The Governor shall be chairman, and the State Auditor secretary of the Board. Any three members, including the chairman and secretary, shall be a quorum for the transaction of business.

The said Board shall meet at the State Capitol on the second Monday of August of each year, and if all the abstracts hereinafter provided for and required to be transmitted to the State Auditor, have been received by the State Auditor, such abstracts shall be laid before said Board and said Board shall then and there proceed to equalize the valuation of property throughout the State as hereinafter provided.

In case the said abstracts have not all been received by the State Auditor by or before the said second Monday of August the said Board shall adjourn from day to day until such abstracts are received.

Should said abstracts not all be received by the second Monday of August, then and in that case the Board may issue subpoenas for any officer or officers by this Act required to transmit such abstracts who have failed or neglected to transmit the same, requiring such officer or officers to appear before the board forthwith, and produce the abstracts herein provided for. The board shall proceed to equalize valuations as hereinafter provided, so soon as such abstracts are received.

The sheriff of Ada County is hereby designated as the officer by whom such subpoenas shall be served, and for such services said sheriff shall be