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paid the same compensation as is by law provided for similar services in civil cases.

The officer so failing or neglecting to transmit such abstracts shall be liable upon his official bond for the compensation paid said sheriff.

Section 1487. The State Board shall cause to be prepared forms of lists of property, for the use of assessors in assessing in the several counties of the State, by which all property, real and personal, shall be arranged in classes, and the aggregate of all such classes shall embrace all property, of every kind and description, subject to taxation, except such property as is by this Act made assessable by the State Board of Equalization.

The county auditor shall prepare an abstract upon blanks furnished by the 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 fourth Monday of July.

Section 1488. The State Board shall equalize the valuations of property throughout the State as follows:

FIRST. By classes, as shown by the abstracts transmitted from the various counties, county by county, and in such equalization said Board shall have power to increase the total valuation of any class of property in any county as shown by the abstract from that county when in the opinion of the Board the valuation of that class, appearing in such abstract, is not just and equal as compared with the valuation of other classes of property in that county, because of its being less than the true valuation, as determined by such comparison and the said Board shall have power to decrease the valuation of any class of property, when in the opinion of the Board the valuation of that class of property, appearing in the abstract is not just and equal, as compared with other classes of property in that county, because of its being in excess of the true valuation as determined by such comparison.

SECOND. The State Board shall have power to add to, or deduct from the aggregate valuation, as shown by such abstracts, of all property in any county such a percentage of such aggregate valuation as may be necessary in the opinion of the Board to establish uniformity and equality of valuations among the several counties of the State. The rate of the percentage of increase or decrease made by the Board, either in equalizing among the classes of any county or in equalizing the aggregates of counties shall, in all cases be even and not fractional. The increase or decrease made by the Board in equalizing among the counties by aggregate, shall, in no case increase or decrease the total valuation of the State, as shown by the total sum of all the valuations as stated in the abstracts returned, by an amount exceeding two per centum of said total aggregate valuation of the State.

Section 1489. Within five days after the State Board shall have completed the equalization of valuations as by this Act provided, the State Auditor as secretary of said Board shall transmit by registered mail to the county auditor of each county, a certified statement showing the changes (if any) that have been made by said Board in the valuation of any class or of all classes of property in the county to which such statement is sent, or the changes in the aggregate valuation of all property in said county. The county auditor to whom such statement is sent

shall forthwith upon receipt thereof proceed to enter in the assessment book of his county for the then current year, the changes (if any) that have been certified in such statement. When the entries herein required to be made by the county auditor have all been made the county auditor shall forward to the State Auditor an affidavit setting forth the fact that all changes certified to him by the State Auditor have been entered as required by law.

The State Board shall prescribe such rules and regulations not inconsistent with the provisions of this Act, as shall be necessary to carry this Act into effect; for the government of assessors in matters affecting the performance of the duties of the State Board and for the government of county auditors in the performance of their duties under this Act; and generally for the government of county assessors and county auditors as may be required in connection with the equalization of valuations by said State Board. The said Board shall provide for the use of the Board, and of county assessors and county auditors, such forms of assessment lists, statements and abstracts and other blanks and forms as may be needful to carry into effect the provisions of this Act.

The State Board shall keep a record of all its proceedings, which, when the Board is not in session, shall be in the custody of the State Auditor, and be at all times subject to inspection by the public.

Section 1490. The State Board of Equalization shall have exclusive power to assess and value for purposes of taxation all telegraph, and telephone lines, and the "railroad track" and "rolling stock" of all persons, companies or corporations, owning, operating or constructing any telegraph or telephone line, or railroad, wholly or partly within this State. For the purposes of this Act "railroad track" shall be deemed to include right-of-way, superstructures on the right-of-way, whether on main, side, or second track, or turnouts and the stations and improvements thereon belonging to, used, operated or occupied by any person, company or corporation, owning, operating or constructing any line of railroad, wholly or partly within this State.

For the purposes of this Act "rolling stock" shall be deemed to include all movable property owned, used, occupied or operated in connection with any railroad, wholly or partly within this State. All property belonging to any person, company or corporation, owning, operating or constructing any railroad wholly or partly within this State, not included within the terms "railroad track" or "rolling stock" shall be assessed by county assessors as other property is assessed in this State.

Section 1491. The president, secretary, superintendent, or other principal accounting officer of any person, company or corporation, owning, constructing or operating any telegraph or telephone line or railroad wholly or partly within this State shall list for assessment and taxation all the following described property belonging to, owned, occupied or operated by such person, company or corporation in this State, viz: The whole number of miles of telegraph or telephone line, the number of wires, the number of "instruments, "the number of miles of railroad (main, side and second tracks and turnouts being separately stated) the property held for right-of-way, the amount and character of improvements, and the stations located on the right-of-way; and under the head of "rolling stock" shall list the number of locomotives of all classes, passenger cars of all classes,

sleeping cars, dining cars, express cars, baggage cars, stock cars, platform cars, wrecking cars, pay cars, hand cars, and all other kinds of cars.

Such lists shall specifically show the number of miles of such telegraph or telephone line or of "main track" in each county, district, city, and incorporated town or village through which such line or railroad passes. And all such lists shall be verified by the oath of such president, secretary, superintendent, or other principal accounting officer making the same. Section 1492. The State Board shall determine the total value of each telegraph or telephone line and of all instruments used in connection therewith, and shall apportion such total value among the several counties into or through which such line passes, in the proportion which the number of miles of such line situated in each of such counties respectively bears to the entire length of such line within the State.

And the said Board shall determine the total value of each railroad, by adding together the value of the "railroad track" and "rolling stock" thereof, and shall apportion such total value among the several counties into or through which the main line of such railroad passes, in the proportion the total length of such main line within the State bears to the length of such main line in the several counties respectively.

After the Board shall have determined such total valuation as aforesaid, said Board shall assess such telegraph, telephone and railroad property for each mile thereof; which assessed value per mile shall be determined by dividing the total valuation, as determined by said Board, by the number of miles of main line, or main track, within the State.

Section 1493.

When the total valuation of telegraph, telephone and railroad property has been determined and assessed and apportioned as provided in section 1492, the State Auditor shall prepare a statement to be sent to each county in which such telegraph, telephone or railroad property may be situated, specifying the number of miles of such line or road within the county, the assessed value per mile and the number of miles of main line or main track in each district, city, or incorporated town therein. Such statement shall be certified by the State Auditor and sent to the county auditor of each county in which any part of such telegraph, telephone or railroad property may be situated, and shall be sent at the same time that the statements provided for in section 1489 of this Act are transmitted.

The county auditor of each county to which such statement is sent shall immediately enter in the assessment book for that year the amount of such telegraph, telephone or railroad property so certified, and the assessed value thereof to the proper owner, and said county auditor shall also divide and adjust among the several districts, cities and incorporated towns and villages the proper amount and value of such property falling within each. respectively. The county auditor shall make and transmit to the State Auditor an affidavit showing that such duties have been performed as herein required, and shall also forward to the State Auditor a certificate showing the total assessed valuation of such county after such changes have been made.

Section 1494. The State Board shall meet for the purpose of valuing and assessing telegraph, telephone and railroad property on the second Monday of August of each year, and shall continue in session from day to day thereafter until such valuation and assessment is completed.

Section 1495. In case the president, secretary, superintendent, or other principal accounting officer, of any person, company or corporation owning,

operating or constructing any telegraph or telephone line or railroad wholly or partly within this State, fail, neglect or refuse to forward to the State Auditor the list required by section 1491 of this Act, by or before the second Monday of August of each year, then and in that case, the State Board shall proceed to assess and value, and shall assess and value the property of such persons, company or corporation.

The State Board of Equalization must complete the assessment, valuation and equalization of all property hereinbefore mentioned on the fourth Monday in August of each year, and on that day it shall be their duty to ascertain the total assessed valuation of all property subject to taxation in the State. The State Board of Equalization shall on that day determine the amount of the State tax which each county must pay to the State by apportioning the aggregate tax among the several counties of the State in the exact proportion that the total assessed valuation of each county, as shown by the assessment roll thereof for the year next preceding, bears to the aggregate assessed valuation of all the counties of this State for such preceding year; and for the purpose of ascertaining such several and aggregate valuations, the board shall examine the annual reports of valuations made by the county auditors to the State Auditor, and such other reports as they may deem necessary.

The amount of State tax so found to be due from each county shall be certified to the county auditors of the several counties by the State Auditor, and said county auditors shall file the same with the board of county commissioners.

Section 1496. Any officer required by this chapter to perform any service who shall fail, neglect or refuse to perform such duty, shall be guilty of a misdemeanor, and shall be punished by a fine not less than one hundred dollars, and not more than three hundred dollars.

SEC. 17.

That Section 1500 of the Political Code of Idaho be amended. to read as follows:

Section 1500. The county auditor must as soon as he shall receive notice from the State Board of Equalization by the certificate of the State Auditor of any changes in the assessed valuation, and of the assessment of railway, telegraph, or telephone property in said county, make the corrections or changes ordered by the State Board of Equalization, add up the valuations and enter the total valuation of each kind of property and the total valuation of all property on the assessment book and make report thereof, to the board of county commissioners, for the purpose of making the county and other tax levies thereon, and when such levy or levies have been made, he shall carry out on the assessment book in a separate money column, the totals of taxes composed of State, county and other taxes to each person.

SEC. 18. That section 1501 of the Political Code of Idaho be amended to read as follows:

Section 1501. The county auditor must on or before the second Monday of September in each year prepare from the "assessment book" of such year as finally corrected and equalized, a statement showing in separate columns:

I.

2.

3.

4.

The total value of all property;

The value of real estate;

The value of the improvements thereon;

The value of personal property, exclusive of money;

5. The amount of money.

SEC. 19. That section 1515 of the Political Code of Idaho be amended to read as follows:

Section 1515. Within ten days after the receipt of the assessment book, the tax collector must publish a notice specifying that taxes will become delinquent on the first Monday in January next thereafter, and that unless paid prior thereto three per cent will be added thereon, and six per cent will be added if not paid after the first Monday in March and prior to salė, with such other costs as may be provided by law besides interest at twelve per cent. per annum from said second Monday of January.

SEC. 20. That section 1523 of the Political Code of Idaho be amended to read as follows:

Section 1523. On the first Monday in January of each year all unpaid taxes are delinquent, and thereafter the tax collector must collect thereon, for the use of the county, an addition of three per cent; if paid before the first Monday of March, and six per cent. and other costs provided by law if paid subsequent to said last date and prior to sale, together with interest at the rate of twelve per cent. per annum from said first Monday of January.

SEC. 21. That section 1524 of the Political Code of Idaho be amended to read as follows:

Section 1524. No taxes must be collected or received from the first Monday of January to the fourth Monday of January, inclusive, in each year.

SEC. 22. That section 1525 of the Political Code of Idaho be amended to read as follows:

Section 1525. The tax collector must make out and on the fourth Monday in January deliver to the county auditor a complete delinquent list of all property and persons then owing taxes.

SEC. 23. That section 1530 of the Political Code of Idaho be amended to read as follows:

Section 1530. On or before the fourth Monday in May, the tax collector must publish the delinquent list which must contain the names of the persons, and a description of the property delinquent, and the amount of taxes and costs due opposite each name and description, with the taxes due on personal property, added to taxes on real estate, where the real estate is liable therefor, or the several taxes are due from the same person for the purpose of making which publication the board of county commissioners may allow the publisher not exceeding the sum of twentyfive cents for each description of property advertised.

SEC. 24. That section 1518 of the Political Code of the State of Idaho be and is hereby amended to read as follows: Section 1518. He must give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid with a description of the property assessed, and he must preserve the stubs from which such receipts are detached and deliver the stubs to the auditor when making his annual settlement with him. It shall be the duty of the board of county commissioners of each county to have the tax receipts printed; the style of printing of such receipts must be different for each year, and the year for which they are intended must be printed in bold type on the receipts as well as on the stubs. No receipts for property taxes other than those mentioned in this

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