The daily enterprise. [volume] (Livingston, Mont.) 1883-1884, 1884-06-30
EXEMPTION OF MINES.


With some surprise we learn that ever
in Gallatin county there is disposition
approaching closely to determination, te
oppose the onstitution framed by tho
convention last winter for the future state
of Montana because it is alleged to ex-
empt mines from taxation, thus throwing
the, burden of taxation on the agricultural
and stock-growing industries of the state,
The clause of the constitution upon which
this construction is put reads as follows
"All mines and mining claims, both
placer and in rock in place containing
or bearing gold, silver, copper, coal or other
valuable mineral deposits, shall be exempt
from taxation; provided, that all ma
chinery used in mining, and all property
and surface Improvements, appurtenaDt to
or upon mining claims, which have sep
arate and independent value, the value of
the surface ground embraced in said
claims and the annual net proceeds of
said mining claims shall be taxed as pro-
yided by law That is the Objectionable
clause upon which opposition to the CON
stitution as whole is based. The clause
was introduced and fought for principally
by the delegates from Silver Bow county,
supported by all represe natives in con-
vention of the mining industry. and al
lowed to pass in Difference to their de-
sires. No better justification of this pro
vision of the constitution. no better ex-
PLANTATION of its motive can be advanced
than is found in the address prepared by
order of the convention to the people of
Montana. We reproduce in full that
part which relates to so-called mine ex-
emption.
ct is fair to say, that no provision Of
tile constitution received more considera-
ton than the one relating to the subject
Of revenue and taxation, and especially
that portion providing for certain exemp
tions; and, although considerable diver
sity Of opinion arose regarding it, yet it
was apparent from tlle beginning that a
majority of the convention favored the
plan. 1t was claimed by some
that. under this provision, mines would be
exempt from taxation, or at least would
not contribute their just proportion to the
-evenue of the state By it the value of
he surface Improvements and other prop
erty and the net proceeds derived from
operating the mine, are proper subjects of
axation, tile mine itself being alone ex-
,mpt. 1t was confidently asserted and
maintained that there is no
method known by which the actual value
If mine can he ascertained; that No one
,an divine what lies beyond the range of
ision in the earth; that experience has
that those who pretend to
,e the best qualified to Judge the merits
if mine are often the most mistaken. 1t
vas urged that the value of most classes
# property depends upon conditions and
circumstances which are apparent and
of estimation, and practically
permanent in their character; while a
nine IS generally soon exhausted of its
wealth, and becomes worthless, and that
he improvements thereon, which in mcst
ases have required a large outlay of cap
tai, are also frequently valueless. 1t was
ontended, with much force of argument,
hat fit were attempted, for the purpose /
# assessment, to fix IA value on MINES,
many properties Of Il doubtful, and per-
lal,s, worthless character, would by rea-
on of the mistake or interested motives of
he assessor be required to pay tribute,
yhilo others Of a greater value and less
lotoriety would virtually escape taxation,
Whereby file system would give rise TO in
erminable conflicts, and result in injus-
ice to both the mine owner and state The
ystem embodied in this constitution is
imilar to tllat of Nevada and Colorado.
sherc it is claimed every mine that is
worked yields lis just proportion Of rev
nue. to fhe county and state. Finally it
vas maintained that the industry Of min
no, hazardous as it was, was worthy Of all
easonable encouragement; that this lib |