The new North-west. [volume] (Deer Lodge, Mont.) 1869-1897, 1884-08-08
CONSTITUTIONAL EXEMPTION.

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provide such revenue as may be needfui Dy
ievying n tax by valuation, so that every
person or corporation shall pay n tax In pro-
portion to the value OF bis, her, or ls prop
erty, except a. in this article hereinafter
otherwise provided The Legislative Assem-
bly NAV also impose a license tax, both upon
natural persons and upon corporations, other
than municipal. doing business IN TINS state:
SEC g. The specification of the object and
subjects of taxation shall not deprive the
Legislative Assembly Of the power to require
other subjects or objects TO be taxed in such
manner as may be consistent with the prin-
ciples of taxation fixed by the Constitution.
SEC. 3. The property Of the United states,
the State, counties, cities, towns, and other
municipal corporations, and pubic libraries,
shall be exempt from taxation:
SEC. 4. Lots with the buildings thereon,
when said buildings are used solely for relig-
ious worship, or for charitable purposes, also
cemeteries not used or held for private or
corporate profit, growing crops, live stock
under six months old and all mines and
mi ming claims, both placer and in rock, IN
place containing or bearing gold, silver, cop
per, COAL or other valuable mineral deposit,
shall be exempt from taxation: Pr0Utded:
That all machinery used in mining, and all
property and surface improvements, appur-
tenant TO or upon mining claims, which nave
a separate and independent value, the value
of fbe surface ground embraced in said
claims, and the annual net proceeds OF SAID
mining claims, shall be taxed as provided
by law.
The above is all extract from the Consti-
tuition of the State of Montana, adopted by
the Convention and TO be submitted for rati-
fication or rejection by the electors of the
Territory at the November election this
year. Sec. was reported unanimously by
the committee on Revenue and Taxation,
and after the most prolonged, earnest and
strenuous discussion that developed during
the session was adopted by small majority.
The opposition which developed in the
convention was expected TO manifest itself
in the campaign. 1t was said many votes
would be cast against the Constitution on ac-
count Of it. The opposition has already de-
veloped In the Rocky Mountain Husbdndmdn
In Its issues of July 10th and oath. 1t says
1t favors Statehood, but advises rejection Of
the Constitution on account of the mining
exemption clause. "But for this the other
imperfections might be looked oyer. If the
clause relative to the taxing of mines had
even been left out that future legislation
might adjust the matter, the instrument
might have been passable."
We believe Bro. Sutherlin sincere In his
opposition. He is entitled to fair reply TO
fair argument and this matter might as we'll
be considered before the political campaign
| opens. As the Husbandmdn represents
largely the agricultural and stock growing in
terest, as the journals Of the mining camps
do not appear TO have noticed the challenge
TO discussion, and as the issue is one that
materially interests all citizens, even to the
extent that the miner may become rancher
| and the cowboy miner, we take the liberty
of calling the attention of the press gener-
ally, and the mining journals in particular, to
the issue that is made, trusting that fair ex-
position may result.
Pending the attention of our contempora-
RES, we will suggest to the Husbdndmdn:
LIST. That so far as we have knowledge,
every State and Territory in the Union pro-
ducing the precious metals from rock in
place provides by constitution or statute
fully as liberal mining exemption as that
proposed In Montana. Colorado does not
even tax the net proceeds. The action of
others, resulting WELLS light of experience
to us.
ID. To equalize the conditions as nearly
as possible the Montana Constitution also
exempts growing crops and live stock under
six months old.
Sd. The clause as embodied in the Con-
stitution is precisely, as relates to mines, as
the law now stands on the statutes OF Mon
| tana and has so stood, unchallenged, without
| r. --~Ia Ia repeal It, for
many years.
We have therefore the experience Of our
selves and all others, unless we have all
quietly and through cowardice submitted for
years TO an imposition, that the exemption pro-
posed Is now right, and the sole plea the Hus
| tdndmdn has left is that 1t is wrong TO per-
petuate It. Fit will be wrong one, two or four
years hence, when we may hope TO become
a State, it is wrong now and the same sense
| OF duty that impels the Hu.bdndnan TO seek
the defeat Of the Constitution should impel
II to at once open the campaign for Legis.
lature to repeal the present law.
But our contemporary says: "If the clause
"relative to the taxing of mines had even
"been left out that future legislation might
"adjust the matter, the instrument might
, "have been passable." We hold differently.
That question up in Legislature would fill
the Hobbies with corruptionists and occupy
half Of every session at which it would be
agitated. The Constitution provides for the
method of its own amendment, and the diff
ference is that while q law may be changed
instantly, under an impulse, or perhaps by
corrupt methods, q constitutional amend
ment must 60 back to the people for their
ratification with ample time TO deliberate. 1t
is the safer and better method to dispose of
all such questions, even If they do SAVIOR Of
legislation.
We have only here pointed out what we
consider vital Inconsistency In the opposl-
ton of the Husbandmdn, cited the fact that
the exemption of the mine itself--or rather
the hole where the mine was-is not new
thing but the established rule here and else
where and defended its incorporation In the
Constitution rather than to leave 1t as an
element of discord for the Legislature. That
which our and other State and Territ orial
organizations have universally adopted and
endure without dissent cannot be very OBJ
noxious or unjust measure, and must have
some merit and cause. These matters re-
curing more elaboration than one article
will permit are reserved for future remarks.