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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. 1918 Excerpt:...time will be left for the supervisor's work and the County Commissioners' action 10 place the new assessment on the tax books for the levy of 1917. No. 6. After the local assessor has reviewed, say forty or fifty pieces of property, he is to deliver the assessment cards containing the results of his investigations to the Supervisor of Assessments; and at such times as the supervisor shall determine, the two, that is the local assessor and the Supervisor of Assessments, shall confer and agree upon a valuation (which shall be actual value) of each parcel of property to be recommended to the County Commissioners. If they be unable to agree, each can make a recommendation to the County Commissioners. The Supervisor of Assessments should personally inspect or inform himself of values'of real estate in every section of his county and employ every proper means to be thoroughly posted in that respect. It would not be practicable for him to personally visit and review every farm or piece of real estate. The local assessor's return should show whether farms are occupied by the owner or tenant, also that the acreage given by the owner or occupant is to be verified by an examination of the land records by the local attorney of the County Commissioners. The latter examination could be simplified by the local assessor procuring from the owner the source of his title, whether by deed, will, inheritance, etc., and at what time. The responsibility of classifying and valuing the property is thus placed upon the supervisor and local assessor and the importance of selecting the best and most capable men cannot be overestimated. No. 7. When the local assessor and supervisor have conferred, they shall submit their valuation on each farm or piece of land to the County Commissione...