90 



UNIVERSITY OF COLORADO STUDIES 



as is indicated by the last column of the above table. Swine appear 

 to be especially elusive, and it may be that the evil spirit of the tax 

 system enters into them at the assessor's approach and, like those 

 of biblical times, they disappear over a precipice — if not into the sea, 

 at least out of reach of the assessor. Other livestock does not escape 

 the contagion. 



Stocks of merchandise as assessed in Colorado exhibit curious 

 fluctuations. The following table shows from the assessor's returns 

 the succession of riches and poverty among the mercantile class 

 during a period of three years. The peculiarities of this exhibit 

 render comment unnecessary. 



ASSESSED VALUE OF MERCHANDISE IN CERTAIN COUNTIES IN COLO- 

 RADO,* 1906-7-8 



* Blakey, Assessment of Property for Taxation, p. ss- 



The failure of the assessors to reach intangible property is shown 

 by the following tables: 



ASSESSMENT OF INTANGIBLE PROPERTY IN COLORADO, 1890-1900 



Money and Credits 



Bank Stock or Shares in 

 Any Bank, or Stock or 

 Shares in Any Corpora- 

 tion or Company 



Total Assessed V'alue of 



Intangible Property 



in State 



1890. 



1893. 

 1894. 

 1895. 

 1896. 

 1897. 

 1898. 

 1899. 

 1900. 



^,530,320 

 2,213,382 

 4,798,350 

 5,023,516 

 2,078,701 

 1,994,637 

 4,617,794 

 4,011,496 

 4,224,320 

 5,012,825 

 5,776,825 



$2,598,807 



3,792,353 

 4,727,982 



1,838,531 

 3,341,594 

 4,547,548 

 3,140,175 

 2,474,759 

 2,396,262 



2,353,971 

 2,639,428 



S5, 129,127 

 6,005,73s 

 9,526,332 

 6,862,047 

 5,420,295 

 6,542,185 



7,757,969 

 6,486,255 

 6,620,582 

 7,366,796 

 8,416,253 



