Bozeman avant courier. [volume] (Bozeman, Mont.) 1872-1882, 1879-01-23


unaer IL severe penalty, to make oath to
! thetrltih of his statement. and the same
shtuli be returned by the Assessor with
hiiproperty lists to TIE County Clerk.
An. il any person whose duty it is to list
pi'f,erty or make a return thereof for TAX
attn, Shall make false return or state
neAt. OF shall evade making Il return or
stal .nent. the County Assessor should be
re, 'irrd to ascertain as near us practicable
the true amount of personal property.
Eloaeys on hand or on deposit in banks. in
-sto.ks. joint stock companies or otherwise.
crelifs and investments HAT such person
ought to lave returned or listed. to which
anp,nt he should adj fifty per-
rentum AMI p!;re the same on the tax lists
,ndthe inquiry should go back as tar rs
he same can be traced. not exceeding five
years next prior to the year in which the
Inquiry is made. And if the County Clerk
slall have reason to believe or be informed
that any person has given 10 tie Assessor
afi!se statement OF the property. moneys
On hand or on deposit in banks. or credits.
Investments in bonds, stocks. joint stock
companies or otherwise. or that the Asses
SIR has not returned the full amount re-
G,ired to be listed. or has omitted or made
N erroneous return Of any property. mon
Ns on hand Or on deposit in bank. or otll-
Iwise. which are by law subject TO taxa
tim. should be required to- proceed at any
tine before final settlement With the Coun-
f Treasurer to correct the return OF the
assessor. and to charge such per
on on the duplicate with the proper
amount of taxes; to enable lin to do
Which he should be authorized and en-
powered to issue Il compulsory process
md require the attendance of any person
OF persons whom he may suppose to have
a knowledge of the articles or value Of the
property, moneys on hand or on deposit
in banks. credits. investments in stocks
Joint stock companies. or otherwise. and
eAaifiine such person or PERSONS on oath
ia relation to such statement or return.
And the Clerk should. in al eases. notify
every such person before III kin" the entry
on the tax list and duplicate. that he may
have an opportunity to SHOW that his state
ment Or return Of the Assessor WAS cor
rect; and the Clerk should be required to
file in his office a statement of the facts or
evidence upon which lie made Slieh col'iec-
on. In all eases in which Il person has
wade false statement OF the amount of
property tor taxation TO eyaIc Tie pay
ment # taxes in Whole o. ii part. the per-
son making such fllse statement; s.loalA bp
liable for and pay ali costs and expenses
that may be incurred. and if not paid
sh"i!lti be collected before any court hay
ing jurisdiction by slit in the nam. OF tie
County Commissioners bu. in ease the
statement is found correct and DO inian-
ton to eyaIe the payment sf taxes. the
costS AMI expenses incurred should be paid
ont .! the co1nty treasury. Oh the order OF
tie County Commissioners. Anl in G .st.
Il person refuse to appear and testify be
fore tiie Goun!y Clerk. he should be at,-
;hor;zal to apply to the Probate .I.id;- OF
the coanty 10 issue Il subpuna foi' tie aI,-
ltearant'e of such person before him: aul
il the person SO summoned should tail to
appear, or appear and refuse to testify. he
should be sriiiect to the penal les for con
tempt. ~ witnesses in actions pending in
the Probate Court.
The law in relation TO County Assessors
should he amended by whic.. The Assessor.
with the approval OF The Board of County
should he authorized to a,-
point Il deputy TO act for him in case OF
unavoidable absence. or other
cause.
Your attention is earnestly invitcl 10 the
condition of the laws for the assessment
and collection OF taxes. In view Of the ne
ccssity Of a high rate of taxation. it ap-
pears just and necessary to all classes that
property of every kind and description.
save public property. should be placed on
the tax list. and the license for the sale Of
wines. liquors. tobacco and cigars s,loH!!
he increased. think that at least one-iialf
of the expenses incurred in the enforce
nPnt OF the criminal laws and the punish
mcnt OF crimnals may be attributed to the
sale of intoxicating liquors. and while that
traffic is not prohibited. it should be col.,-
PEELED TO contribute to the public revenue
in proportion to the expenses it compes
the public to incur.
Experience clearly suggests the wisdom
Of throwing more safeguards around the
public moneys. and to effect this purpose
'econimend such legislation as will compel
County Treasnlrrs to keep all moneys col
e,ted by tiicm from AL sources in Il fire
and bular proof safe in ther respective
offices. and under no circumstances he per-
m!tted to deposit any of the public money
n banks or with private individuals, or
oan tile same TO any person or persons.
or corporation. or use the same
for his own private benefit or the private
benefit of any other person or persons.
company or corporation or invest. or use
he same in any other WAY than to safely
keep the same in the county treasury until
)aiI out according to law. And should he
'efiise to keep the money in the county
reasilry or fail to pay ont the money ac-
,ordiag to law. he should be deemed guilty |
If embezzlement and punished by impris-
in the penitenfiary: and the Coun-
Y Commissioners should he authorized |
'pon ascertaining that the County rreas-
,rer is guilty OF embeZzlement. To- suspend I
iIrh Treasurer from the performance of /
he duties OF bis Office. and appoint another
o perform the duties of the same; and they /
hould be compelled TO arrest and prose
lite the Treasurer charged with e,lbeZzle. I
nent. and should said Treasurer he acoui,-
ell OF the crime by court Of conipeten:
he should at once be restored
o the possession of his office.
If officers are permitted to deposit tile
ttblic funds in banks or with private inh-
idpals. with or without interest. it viii be
temptation TO them to use the same for
rivate purposes. The bank futures in the
'erritOry during the past year does nol
rgue tayOrably to a continuance of the
resent system of depositing the public
lOneys in banks.
The County Commissioners should. at
leir annual March session, when the state j