2 In these valuations for 1900 and for 1905 the rough lumber dressed or remanufactured in planing mills enters twice into the value of the product.
In comparative valuations of feeding stuffs it has been found that cotton seed meal exceeds corn meal by 62%, wheat by 67%, and raw cotton seed by 26%.
According to a summary for the six years 1901 to 1906, derived from official sources and published in the annual Retrospecto of the Jornal do Commercio, of Rio de Janeiro, the values of the imports and exports for those years (exclusive of coin), reduced to pounds sterling at the average rate of exchange (or value of one milreis) for each year, were as follows: - Nearly 761% of the exports of 1906 were of coffee and rubber, the official valuations of these being: coffee 2 45,474,5 2 5 milreis gold (27,615,884), and rubber (including manigoba and mangabeira), 12 4,941,433 milreis gold (£14,055,911).
The values of the principal catches in 1902 were: red snapper, $103,398; oysters, $100,359; squeteague, $49,577, and channel bass, $39,525.1 Minerals.-The total value of the mineral products of Texas in 1890 was $1,986,679; in 1902, $6,981,532; in 1907, $19,806,458, and in 1908, $15,212,929-the valuations for the two years last named being those of the United States Geological Survey.
It supervises and audits the accounts of state departments, directs the taking of the census, transfers cities from one class to another in accordance with census returns, constitutes the board for canvassing election returns, classifies railways, assesses railway and other companies, constitutes the state board of equalization for adjusting property valuations between the several counties for taxing purposes, supervises the incorporation of building and loan associations, appoints the board of examiners of mine inspectors and has many other powers.
In general, each county has from three to seven commissioners - the number is fixed by county laws - elected on a general ticket of each county for a term of from two to six years, entrusted with the charge and control of property owned by the county, empowered to appoint constables, judges of elections, collectors of taxes, trustees of the poor, and road supervisors, to levy taxes, to revise taxable valuations of real property, and open or close public roads.
There is no provision for a general periodic assessment, but a state tax commissioner appointed by the governor, treasurer and comptroller assesses the corporations, and the county commissioners (in the counties) and the appeal tax court (in the city of Baltimore) revise valuations of real property every two years.
There are separate valuations for imports and exports.
The tendency is for property valuations to decline, the estimated valuation from 1873 to 1893 decreasing 27% in Cook county and 39% in the other counties, while the assessments from 1888 to 1898 were in inverse ratio to the increase of wealth.
(5) `Ara - kin (" valuations " for ransom, &c.), on Lev.
The tariff is nominally ad valorem, but as the rates are imposed on fixed official valuations it is essentially specific. The duties on imports in 1905 amounted to 91,321,860 pesos, and in 1906 to 10 3,5 0 7,55 6 pesos.
According to official returns, the real-estate valuations in 1903-1904 aggregated 1, 777, 21 7,7 0 4 pesos, of which 1,020,609,215 pesos were in urban and 754,608,489 pesos in rural property.
The supervisor is also the township assessor, and the several township supervisors constitute the county board of supervisors who equalize property valuations as between townships, authorize townships to borrow money with which to build or repair bridges, are entrusted with the care and management of the property and business of the county, and may borrow or raise by tax what is necessary to meet the more common expenses of the county.
As a general rule the poorlaw valuations are followed, but this is not universally the case, some county councils adopting the assessment to income tax, schedule A, and others forming an independent valuation of their own.
The state Board of Agriculture organizes educational farmers' institutes; and agriculture is taught, moreover, in the normal schools of the 1 The constitutional provision requiring assessments at cash valuations is not at all observed; according to the State Revenue Commission of 1902 the average tax valuation was 40 to 50% of the real value.