. The Utah Farmer : Devoted to Agriculture in the Rocky Mountain Region. and Fords? My own experiencejustifies such assumption; and when Isay my experience I mean my examin-ation of assessment rolls. Certainly it would be contrary tolaw to assess machinery at more thanits value, and certainly it would becontrary to law to assess an automo-bile that cost a thousand dollars fiveyears ago at that value when a newone of the same make could be boughtfor seven hundred dollars today; butsuch practice would not be more con-trary to law than to assess property,of any kind, at one half or one fourthof i


. The Utah Farmer : Devoted to Agriculture in the Rocky Mountain Region. and Fords? My own experiencejustifies such assumption; and when Isay my experience I mean my examin-ation of assessment rolls. Certainly it would be contrary tolaw to assess machinery at more thanits value, and certainly it would becontrary to law to assess an automo-bile that cost a thousand dollars fiveyears ago at that value when a newone of the same make could be boughtfor seven hundred dollars today; butsuch practice would not be more con-trary to law than to assess property,of any kind, at one half or one fourthof its value, as has so persistentlybeen done in the past. And in sayingthis I am not wishing to place theblame for the conditions that have ob-tained upon country officials, or any-one else for that matter. The onlything I want to say, and the only thingthat the state Board of Equalizationis aiming at, is to secure the assess-ment of proporty at its full and faircash valqe, and that, not for (he pro-pose of securing o- collecting moretaxes, bur. only as a better and more. Makes It Twice As Easy—TheEMERSON Low Down Spreader NOW you need no longer waste energy lifting manure into the old-fashionedspreader with a box as high as a wagon Just why the world has beencontent to waste all this energy all these years no one knows, but you donthave to do it any longer The EMERSON Low Down Spreader reduces the workat least 50 per cent—there is no lost motion Loading from either side or rear,you lift your forkfuls only a little over half as high as with the old-fashionedspreader—and if s the last half that takes the most muscle Point by point feature by feature, the EMERSON is as far ahead of otherspreaders as the low down principle is ahead of the old style Let us prove it toyou. Send your name for our new booklet of facts. Read why the EMERSONLo w Down is Easy to Operate, Easy to Load,Easy to Unload, Easy Running Beater is all metal, cant warp, split,rot or check Teeth are square steel


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Keywords: ., bookcentury1900, bookdecade1910, booksubjectagriculture, bookyear