64 
TAXATION AND REVENUE SYSTEMS—IDAHO. 
2. Rate— 
No municipal corporation is permitted to levy or 
collect for the ordinary current expenses an ad valorem 
tax upon the property within said corporation exceed 
ing one-half of 1 per cent upon the value of said 
property. In addition to such levy special assess 
ments may, however, be levied for street improve 
ments. 
3. Collection— 
City taxes are generally collected by the treasurer. 
There may be a city tax collector, who is ordinarily not 
the same as the county tax collector. 
B. POLL TAXES. 
Cities may assess a poll tax for street work only, and 
then only after an opportunity to work on the streets 
has been given. When levied in labor, this tax is gen 
erally commutable. (See also Poll tax, under County 
Revenues.) 
D. CORPORATION TAXES. 
Municipalities do not share in corporation taxes, 
except that cities may collect a tax on insurance com 
panies at a certain percentage on gross premium 
receipts. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Municipal authorities may license pawnbrokers; sellers of domestic 
wine, not producers; and sellers of liquors. 
Dogs are made personal property and are so taxed, but such tax 
is not to interfere with the imposition of any municipal tax on dogs. 
School Revenues. 
The state school fund is composed of poll taxes, 
special taxes on shows and exhibitions, dividends 
upon the stock of the state in the Bank of the State 
of Georgia, of the Georgia Railroad & Bank Co., and 
one-half of the proceeds of the rental of the Western 
& Atlantic Railroad; all endowments, devises, gifts, 
and bequests made or to be made to the state or state 
board of education; the proceeds of any commutation 
tax for military services; and all taxes that may be 
assessed on predatory animals. This fund is appor 
Idaho depends principally for state, county, and 
local revenues on the general property tax. There is an 
inheritance tax, both direct and collateral. The state 
has a general corporation tax based on capital stock 
and shares in the license taxes collected locally. The 
state is still in receipt of considerable sums each year 
from the sale of public lands for the benefit of the school 
fund. 
1 This compilation is derived mainly from the following sources: 
Code of Idaho, 1901. Published by the Capital News Printing 
Co., Boise, Idaho. 
The Session Laws to 1913. 
tioned to the various units of administration of schools 
according to the scholastic population. These units 
vary in different sections. Each county is divided 
into local school districts, but frequently a county is 
the unit of administration, such taxes as are levied 
being levied by the county government and applying 
to all the property within the county. In other sec 
tions the local districts or cities and villages may be 
the unit of administration, and these units may levy 
taxes for school purposes only on the property within 
the corporate limits of such units. 
LEGISLATION AFFECTING REVENUE LAWS: 1913. 
The following inheritance tax law, which was the most important 
legislation in 1913, was enacted: 
All property within the jurisdiction of the state, real and per 
sonal, and every estate and interest therein, whether belonging to 
the inhabitants of the state or not, passing by will on the death of 
the decedent, or by the intestate laws of the state, or by deed, 
grant, gift, or sale, intended to take effect in possession or enjoy 
ment, after the death of the grantor or donor, to any person or per 
sons, bodies politic or corporate, in trust or otherwise, shall pay 
the following tax to the state: Property passing to any father, 
mother, husband, wife, child, brother, sister, or wife or widow of a 
son, or any adopted child or children, born in lawful wedlock, at 
the rate of 1 per cent on any amount in excess of $5,000. 
Property passing to any person, corporation, or association other 
than those enumerated in the preceding paragraph, at the rate of 
5 per cent. 
This tax is a lien upon the property so passing and it becomes 
due and payable at the death of the decedent. 
There is no provision for a deduction in case of prompt payment, 
but unless the tax is paid within 12 months after the death of de 
cedent, interest is charged until paid. 
A state tax commission was provided for, and also county boards 
of assessors, three in number, with additional duties as county 
boards of equalization. 
The annual license or occupation tax of domestic corporations 
was amended as follows: Corporations with a capital stock of $10,000 
or less, $10; $10,000 and less than $25,000, $20; $25,000 and less than 
$100,000, $30; $100,000 and less than $300,000, $50; $300,000 and less 
than $500,000, $100; $500,000 and less than $1,000,000, $150; over 
$1,000,000, $200. 
State fee for registering automobiles, $5, in lieu of all municipal 
licenses for registration. Physician’s fee for examination, $20; 
license fee, $20; fee by reciprocity, $50. 
In certain counties according to population a board of education 
is provided for with authority to levy not more than 5 mills upon 
the taxable property of the county for school purposes. 
CONSTITUTIONAL PROVISIONS. 
ARTICLE III. 
Sec. 19. The legislature shall not pass local or special laws in any 
of the following enumerated cases, that is to say: * * * For the 
assessment and collection of taxes. * * * Exempting property 
from taxation. * * * Remitting fines, penalties, and forfeitures. 
ARTICLE VII. 
Sec. 2. The legislature shall provide such revenue as may be 
needful by levying a tax by valuation, so that every person or cor 
poration shall pay a tax in proportion to the value of his, her, or its 
property, except as in this article hereinafter otherwise provided.