The new North-west. [volume] (Deer Lodge, Mont.) 1869-1897, 1883-08-31

In view Of the construction Of the North
srn Pacific road through several counties Of
Montana and the dcsirability OF uniform -.
scssments. convention of the several IS
SCISSORS was called and met In Helena recent
~, Mr.. McQuestion, of this county, being
kept away by sickness. The result Of the
assembly was IN agreement TO assess the
rosd bed Of the main line (grade, ties, rails,
bridges, etc., at $500 per mile, and i'm
provcments, material, rolling stock, etc., at
- nearly - possible their true value. The
valuation Of the road bed was fixed low on
account Of It's being just constructed In many
places and being subject for but short por-
ton Of the year. The fact ID one entitled TO
confederation, and the rate fixed Ii certainly
low enough, ~ the road bed cost probably
four or i've times that amount. But the lib
eral rate Ia no indication that the company
will accept the assessment and pay the taxes.
II Ia IN article OF faith with the Northern
Pacific company that under Its charter It's
Fright Of way" on the main line through the
Territories Is not subject TO taxation, and it
holds that right of way carries with 1t the
road bed, rails, ties, etc. Custer county has
heretofore assessed the company for Its road
bed there, but we believe ne tax has ever
been paid, and there never will be any paid
II 1t can be avoided. The solution Of the
matter is with the courts In constituting the
charter, and II Is we'll uniform rate should
be adopted. The several counties in interest
should bear their pro rata of the expenses In
bringing test case and securing determin
alton OF II. So far as the rolling stock 10
concerned, IL is question where IL will be
taxed. We think the equitable way would
be TO assess the entire rolling stock on the
several divisions I'm the Territory and then
apportiOn IL TO the several counties acce-d-
Ing TO the number Of miles operated therein.
Railroad companies, unless lawfully ex-
empted, should pay taxes ut ratiugs piop"r-
tionate 70 those OH other property, and we
presume will do SO without cayil except
ton of law liable TO be construed 10 their
benefit. 1t Is their privilege to contest for
this, and until they shall show disposition
TO evade payment after their liability Is de-
termined, or TO evsde determination of the
question, 1t would be unjust to censure
them. There are very few, If any, individ-
uals who will pay any tax they can escape.
Our investigation of the contests between
railroad companies and communities in
many places has led us to believe that COM
munities rs well As companies are some
times TO blame. In the assessment of the
Utah and Northern last year Mr.. McMurray,
the tax agent, went before the Board of
Commissioners of this county, made his re-
turn, and agreed upon the rate In half hour.
The taxes were promptly paid and there was
no squabbling whatever. The company rec
ognz.d the right TO tax, found the admins
tration Of county affairs economical and bus
mess like, and the levy reasonable, listed Its
and paid It's tax. We hope to see
this course pursued as relates to Northern Pa
cific property concerning the taxable liability
of which there 10 no question, and II the
proposes TO contest the taxation Of
It's road bed, 1t should unite with the several
counties In getting an agreed case sdjudIcated
a. speedily sspossible.