This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1892 Excerpt: ...and four free holders appointed" by the Judge of the Circuit Court, was replaced by a Board of Review, consisting of the County Assessor, Auditor and Treasurer. (Sec. 114 ) The old State Board of Equalization, which consisted of the Governor, Lieutenant Governor, Auditor, Secretary, Treasurer and Attorney General, was ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1892 Excerpt: ...and four free holders appointed" by the Judge of the Circuit Court, was replaced by a Board of Review, consisting of the County Assessor, Auditor and Treasurer. (Sec. 114 ) The old State Board of Equalization, which consisted of the Governor, Lieutenant Governor, Auditor, Secretary, Treasurer and Attorney General, was replaced by a board consisting of the Governor, Auditor and Secretary, with two members appointed by the Governor, of different political parties, who are required to devote their entire attention to the business of assessment and are paid salaries of $2,000 per year. (Secs. 117-122.) All officials are put under ironclad oaths to assess and equalize at fair cash value, and are made subject to fine and imprisonment for either undervaluation or over-valuation. (Sec. 256) They are all given full power to examine the books and papers of any person or corporation, and the boards are given power to fine and imprison for contempt any person who refuses to answer or exhibit books and papers. No officer or board is bound by the assessment of any inferior officer or board, but is required to assess at true cash value throughout. The former absurd restrictions on the State Board are abolished and it is required, if necessary, to increase the assessed value of the entire State to the point required by the law. In brief synopsis these are the provisions of the new law to secure equal assessment, which are elaborated with great care in the body of the act. It is evident that they put assessment on a much better and more business-like basis than it was before, and is it difficult to see how the Legislature could have gone much further in this direction. Counteracting the effect of these provisions since the passage of the law there have been two strong ...
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