THE IRRIGATION AGE. 



363 



THE CAREY ACT 



HOW TO ACQUIRE TITLE TO PUBLIC LANDS 

 UNDER THE ACT. 



A Comprehensive Survey of the Regulations In Porce 

 in the Various States. 



Copyrighted 1910 by E. F. Bohm. 



VII. 



TAXATION. 



IDAHO. Approximate valuation of cultivated lands 

 with permanent and paid-up water-rights, from $50.00 to 

 $125.00 per acre. Land valuations, including water-rights, 

 are taxed together. "Carey Act" lands are listed for tax- 

 ation upon final proof being made. Improvements are 

 listed separately from land valuation and before final 

 proof. 



WYOMING. No tax, or assessment, can be placed 

 upon "Carey Act" lands until patent has issued from the 

 federal government to the state and from the state to the 

 settler. Houses, and other improvements, upon "Carey 

 Act" claims are subject to taxation. When finally taxed, 

 the lands are usually assessed during the first year at 

 $5.00 per acre, but this amount is increased as the pay- 

 ments made by the settler increase his actual interest in 

 the land. 



COLORADO. Valuations of "Carey Act" lands in- 

 clude the water-rights and range, with such permanent 

 water-rights, according to degree of cultivation and other 

 factors, from $12.00 to $175.00 per acre. "Carey Act" 

 lands (under present rules) are not taxable until the state 

 has received United States patent. Improvements are 

 always listed separately from land, at any time, regard- 

 less of final proof or patent upon the land. 



UTAH. Valuations include water-rights, as in other 

 states, although the valuation would not be fixed upon the 

 basis of "paid-up right," until full payment has been made 

 for such "right." Lands are assessed for taxation as soon 

 as final proof has been offered. Improvements are list- 

 ed, and valued, separately, for purposes of taxation, and 

 are assessed without reference to the ownership of the 

 land upon which the improvements are situated. In other 

 words, the settler's buildings, etc., are listed for taxation 

 even before he has acquired patent to the land assessed. 

 Valuation on all classes of property is assumed to be 

 about 50 per cent of real value (at time of writing); the 

 usual rate is 2 per cent outside of incorporated towns and 

 cities, varying, as in other states, as between different 

 counties, cities and school districts. The elected officers 

 fix the rate annually. 



MONTANA. Valuation of "Carey Act" lands include 

 water-rights. Lands are not taxable until patent is issued 

 to settler. Improvements are listed separately from the 

 land, and are taxed as soon as made. The approximate 

 valuation of cultivated land is $5.00 to $10.00 per acre; 

 the valuation of uncultivated land from 50 cents to $5.00 per 

 acre. 



NEW MEXICO. Valuation of irrigated lands (which 

 valuation, in every case, includes water-rights) ranges 

 from $50.00 to $500.00 per acre. Lands are not listed for 

 taxation until patent has issued to settler, nor are perma- 

 nent improvements, such as buildings, fences and other 

 permanent fixtures, listed until patent has issued. Personal 

 property, such as implements, stock, etc., is taxable at any 

 time. 



Provisions for Schools. 



IDAHO. School Districts. Boundaries indefinite 

 and with varying number of families. Districts are creat- 

 ed by county commissioners. Minimum number of child- 

 ren in district, 10. Legal school age, from 6 to 21 years. 

 Funds available for school purposes, as in other "Public 

 Land States," all funds or interest upon funds, derived 

 from sale or lease of so-called "School Lands" (Sections 

 16 and 36 in each township (36 square miles) are restricted 

 to school purposes. In addition to this fund there is a 



levy (in l<Jio) of 5 mills for school purposes. Special 

 levies must be submitted to a vote of property owners in 

 the district. 



WYOMING. Boundaries of school districts are fixed 

 by county superintendents of schools. Minimum number 

 of children to district, five. Legal age, fr_pm 6 to 18 

 years. Funds, and interest upon funds, derived from sale or 

 lease of "School Lands" restricted to school purposes. 

 Special taxation is subject to control of residents of dis- 

 tricts. Wherever it is shown that there are five children 

 of legal age, without school facilities, a district school 

 may be established by the county superintendent. 



COLORADO. School districts must contain not less 

 than nine square miles and not less than ten children of 

 legal age (from six to twenty-one years). All revenues 

 from "School Lands" restricted to school purposes. Spe- 

 cial levies (at date of this writing) are limited to 15 mills 

 for 3d class schools, and 20 mills for 1st class and 2d class 

 schools. 



UTAH. Boundaries of school districts are fixed by 

 county commissioners, subject to statutory provisions. 

 Legal age, from six to eighteen years. The parents of 

 fifteen children of legal age may demand a school, and the 

 parents of twenty children within a district already estab- 

 lished, if living two miles, or more, distant from the es- 

 tablished school, may demand a separate school. Towns 

 of 2,000, or more, inhabitants must maintain kindergarten 

 schools for children between the ages of 3 and .6. The 

 statutes provide for compulsory attendance of pupils 

 from 6 to 14 years of age during at least twenty consecu- 

 tive weeks out of the forty weeks of the school year. 

 Utah has a grant of four secti.ons in each township, as 

 "School Lands." the revenue from which is restricted to 

 school purposes, in addition to which there is (now) a 

 school tax of 3 mills, which is computed upon all prop- 

 erty assessed in the state. Each county, also, has a school 

 tax levied by the commissioners, which, together with the 

 funds derived from the state, is distributed upon the basis 

 of school population. Each school district, in addition, 

 levies a tax for school purposes, through its board of 

 trustees, and the board of education may levy a tax on 

 all property of the district for its own uses. The tax- 

 payers, who are qualified electors, may vote special taxes 

 if necessary. 



MONTANA. School districts are organized upon pe- 

 tition, to the county superintendent of schools, upon the 

 part of parents of not less than ten children between the 

 ages of 6 and 21, provided the parents live at a greater dis- 

 tance than two miles from a school house. All funds 

 and the interest upon funds, derived from the sale or 

 lease of sections 16 and 36 (School Lands), restricted to 

 school purposes. The providing of special taxation for school 

 purposes lies with the board or trustees of each school dis- 

 trict, the limit of assessment being 10 mills. 



NEW MEXICO. School districts are established 

 upon petition to the county school superintendent, the re- 

 quirement being that there be not less than twenty-five 

 children (or others desiring education) between the ages 

 of 5 and 25 years, with the district. A compulsory 

 school law fixes the legal age of children at between 

 7 and 14 years. The revenue derived from "School Lands" 

 (after deducting cost of collection) is restricted to school 

 purposes. In addition a territorial levy of 3 mills and fur- 

 ther special taxes of not to exceed 15 mills, in rural dis- 

 tricts, and not to exceed 20 mills in cities, may be as- 

 sessed. 



Citizenship Right of Suffrage. 



IDAHO. The period of residence in the state neces- 

 sary to acquire the right to vote is established at six 

 months length of residence in the precinct at thirty days 

 (immediately preceding an election). 



WYOMING. Residence within the state for a period 

 of at least twelve months is necessary to acquire the right 

 to vote. 



COLORADO. Residence in the state, one year; in 

 the county, ninety days, and in the precinct ten days, im- 

 mediately preceding the election. 



UTAH. Residence in ' the state, twelve months; in 

 the county, four months, and in the precinct, sixty days, 

 preceding the election. 



MONTANA. Residence in the state, twelve months; 

 in the county, thirty days, preceding election. 



