The semi-weekly miner. [volume] (Butte, Mont.) 1882-1886, 1883-11-03
From the Daily of Friday,
SCHOOL TAXES.
The Law Under Which School
Taxes are Raised.
No Injustice in the Act.

No Injustice in the Act.
There seems to be a misunderstand-
ing, or rather a lack Of understand
Ing, in the minds of many taxpayers
OF Butte school district, in regard to
u payment of certain school taxes
now due. Certain of our county Of
Ulcers have been censured Tor what
has been considered by some an UNI
due exercise of authority upon their
part. Among them our very effi-
Gent assessor, Mr.. L. Il. MailIette, has
received a share. In justice TO that
officer We will state that he has no
more to do with leyying or collecting
the school taxes referred to than. has
the man in the moon. For in
stance, this year the county
board of commissioners levied
thirteen mills on the dollar upon
the assessed valuation of property in
silver Bow county. A certain num-
Der OF mills IA set apart for the
county fund-school fund, road fund,
etc. The Assessor exhausted his au-
thority when he completed his AZ
sessment. Many propably think
that ali the school tax they nave to
pay this year is included in the lew
made by the County Commissioners.
This is a mistake. There are two
other distinct school taxes to be col
lected, the nature Of which we will
proceed to show.
An act approved February q, 1881,
entitled IAN act to enable
the people Of Butte to build
a school house, was passed at
the session of the Legislative
Assembly of thst year. That act au-
thorizes the school trustees of this
school district, to issue On the credit
OF this district coupon bonds to an
amount not to exceed $4,000 for the
purpose of building additional school
facilities, the bonds to become due
and payable six years from their date
and redeemable at the pleasure of the
trustees after one year from the date
OF their issue, the bonds to bear in
t-rest at the rate of Z per cent per an
num--interest payable semi-annual-
~. The money raised from the sale
OF these bonds was used to enlarge
the school builiing between West
Broadway ana West Park streets.
The act also provides that 1.-The
trustees shall ascertain and
levy annually the tax requisite to
pay the instaliments of interest as
they become due, and a sinking fund
to meet the bonds at their maturity,
and said tax shall become a lien up
the property in said school dis
trict, and be collected in the same
and under the same laws
that other taxes are collected"-that
is by the Treasurer of the county.
The act further provides that it shall
be submitted to the qualified voters
OF this school district on Saturday,
March Zt, 1881, which was done. A
large majority of the votes being
cast in its favor, the bonds we're is
sued, and tue money applied as
II will he noticed that the
trustees shall levy the tax necessary
pay the interest upon the bonds
and to create a sinking fund. This
they did last year and have done the
same this year-tbe clerk of the dis
trict acting tor them AS provided by
school law.
Nearly $4,000 and the accrued in
[erest have been paid upon these
This year $500 must be
raised to pay interest and 81, 900 for |
sinking fund-a total of So, $50.
To meet this obligation the trustees |
have levied one-haif mill on the dol
ar or five cents on the 500 valuation |
IF property in the district. This is |
,ne of the special school ia xes which |
must be met and paid until the last
lollar of the outstanding school bonds
oe called in.
There is still another special school
to be collected this year. We
will explain it. Under the Montana
chool law the Board Of Trustees may,
when in their judgment it is advisa-
de, submit to the qualified electors
# their district the question whether
tax shall be raised to furnish addi-
ional school facilities. such as to
new schoo! houses. to remove !
I'D ones, TO maintain school or
schools, etc. AS there existed an
argent necessity for more school
O''tl1 III Nv OiSi1 lSt, Ll4C u uStCATS SUI.
the proposition to raise SIS 900 +
~ special tax to the voters OF the
for the purpose named. Due
lotice was given and ,he election
vas held the I'd of last August.
There vas not q negative vote to the
proposition, and the trustees let the
contracts for building two additional
chool bnildings-one in the eastern
Of the city near the Edging-
on House. and the other near Al
ans planning mill III Trayonia.
These buildings are III the course of
The trustees decided
lot to spread the payment for
he construction of these buildings
'ver a series Of years but to raise the
Whole sum (s5,0O0) this year.
To meet this payment the trustees
.vied a tax OF one and two-tenth
nils on the dollar, or twelve cents
n the 500 valuation of property in
he district, which with the other
pecial schoo! tax already mentioned
makes a total of Ii aid seventeenth
f a mill on the dollar or seventeen
ents on the 500 assessed valuation
f property inthe district. Under the
chool law the clerk of the district
5 required to take the assessment
oil Of the preceding year and
ssess the tax required upon the
property within the district as there
hown and to certify the same to the
treasurer OF the county who collects
he tax as other taxes are collected,
nd the money is held by him sub
ect to the order of the trustees. The
Jerk having performed his duty it
.mainS for the Treasurer to receive
he taxes. And this tax, it must be
emembered, is a lien upon the prop
rty assessed and mnst be paid. The
ggregate amount to be collected by
he two special school taxes is 1850.
The MINER may be rardoned if it
elninds its readers that it re-
erred to these taxes in the
discussion of the question OF
ompletiug the county buildings this
ear. It nninted out that their pay