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(Continued from Page 1) can appraise that in between the four year’s time. Likewise, the new buildings.
“We appraise all personal property. However, we do have a guide. On automobiles, we go by the blue book and we take the low figure. On cattle, we usually take the advice of three farmers—that’s the guideline we have for appraising cattle.
“For household furniture and this type of thing, we take the owners word for it.”
—Are the records in your office open to the public?
Scoggin: “Some of them are and some of them aren’t. Anything in the land book or in the personal property book is of course public because they’re available in the clerk’s office as well as our office. Income tax forms and personal property forms are confidential. —What are your qualifications for commissioner of revenue?
Scoggin: “This is my eighth year as deputy commissioner of revenue. I’ve had business law, college accounting, business management and secretarial
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