88 



UNIVERSITY OF COLORADO STUDIES 



the number of domestic animals of each kind in each county, and 

 the total valuation of such property as determined by the assessor. 

 By division the average value may be found. In this way the follow- 

 ing table was made. 



AVERAGE ASSESSMENT OF LIVESTOCK IN CERTAIN COUNTIES OF 



COLOR.'VDO, 1908 



County 



Adams. . . . 

 Arapahoe . . 

 Archuleta. . , 



Baca 



Boulder. . . , 

 Custer. . . . , 

 Chaffee. . . . 

 Cheyenne . . . 

 Denver. . . . 



El Paso 



Garfield . . . 

 Huerfano. . 



Lake 



Larimer. . . 

 Montezuma 

 Morgan. . . , 



Otero 



Park 



Pueblo .... 

 Weld 



Horses 



Mules 



Cattle 



Sheep 



Swine 



539-17 

 35 -60 

 25.10 

 18.80 

 32.10 

 21.70 

 20.78 



16.55 

 47.10 



25-40 

 23.60 

 26.80 

 38.80 

 29. 70 

 40. 10 

 31.90 



31-40 

 15.01 

 32-30 

 39-35 



H3 ■ 73 

 53-47 

 26.66 

 26.50 



31-30 

 30.00 

 25.00 

 21.38 

 54.22 

 29.50 

 19.65 

 36.10 

 8.22 

 36.50 

 87.97 

 57-69 

 42.70 



16.43 

 47.78 

 54.60 



513-53 



15-77 



7-74 



9.70 



II. 15 



9-05 



7.00 



II . 17 



28.00 



9.78 



8.27 



12.90 



15-90 



8.90 



12. 10 



8.85 



9-96 



7.00 



9.99 



10.99 



This table shows that, in the opinion of the assessor, domestic 

 animals vary greatly in value according to the county in which they 

 are kept. No one will assume that these figures of average valua- 

 tions show differences in the quality of the stock in the various 

 counties. They represent simply the personal equation of the 

 assessor. Why, for instance, should horses be valued at $15.01 

 each in Park County, $38.80 in Lake County, $39.35 in Weld and 

 $47.10 in Denver? There are, to be sure, more expensive carriage 

 horses in Denver County, but this will not account for all the differ- 

 ence. The same lack of uniformity in valuation is seen in the aver- 



