Daily Yellowstone journal. [volume] (Miles City, Mont.) 1882-1893, 1888-12-23

the parties 50 raised appeared before
the board to argue the question. The
proper knowledge ON Hhich to base
such action did not lie with the board
of commissioners, nor is it contem-
plated that II should; nor, to follow
the matter further. Is it expected that
the assessor can intelligently list the
live stock property Of a range country
from actual inspection; 1t is practical
lmpossibility TO do So, though In his
travels over the country he has the op-
portuDity OF arriving at fuller know
ledge of the facts than anyone not I'M
mediately connected with the owners.
III therefore the assessor passed upon
the lists returned, his action was prae-
ticslly fiusl. He is a sworn officer Of
the county and bis duties are clearly
defined by the statutes.
One Of the results of the agitation
which 10 referred TO, was to cause the
assessor, after the completion of the
assessment roll, TO make a supplement
tai assessment of the "trail' cattle, by
which Is understood, cattle that have
been driven into the county during
the year from other les, states or
territories. Heretofore it has been the
custom. in regard to this ass Of prop
erty, that where receipts OF certificates
could be shown, setting forth that
these identical cattle had been as
sessed and paid taxes to some other
commonwealth, they should bs ex-
empt from taxation in this county for
the year. IL 10 true that the law sx-
plicitly and unequivocally commands
that they be listed, but In tine interest
Of the community ut large and a. .
matter Of justice to owners. this pro-
vision has heretofore been ignored.
This year, presumably yielding to the
pressure OF public opinion and the be-
lief that bis dereliction ~ an official
would result in unpleasant conse-
quences, the assessor. ss stated, made
a supplemental assessment Of "trail"
cattle, which was duly returned and
the taxes thereon collected, though
under protest. Next comes the move
recited in the opening paragraph Of
this article. Mr.. Scott, one of the
parties who had "trailn cattle assessed
on which he bad already paid taxes
for this year in Idaho, says "What is
sauce for the goose is sauce for the
gsuder," and referring the assessor TO
that section Of the revenue law which
says:
"All property OF every kind and ma
ture in this territory on the fret day
of January Of each wear, or which
shall arrive or be found i'm this terri
tory before the last day OF December
ensuing, shall be subject to taxation"
Very pertinently suggests that the
assessors duty is but half done and
that TO complete it be must assess the
merchandise constantly arriving and
passing into the possession of our mer-
chants.
In theory this preposterous but no
more so than the assessing of trail"
cattle, and as long as the law stands as
it does, we cannot see any distinction
between one case and the other.
The assessor found it practically i'm
possible TO make proper, reasonable,
or even intelligible assessment Of the
merchandise, and gave IL up in dis
gust, though we cannot see but that he
is in the same fix now that be was in,
when urged under penalty OF unpless-
ant consequences for dereliction OF
duty, to sssess the trail cattle.
The truth is that neither merchan-
disc nor "trailn cattle should be as
sessed, and especially in regard to
cattle that have paid taxes elsewhere
is II unjust and we believe uncoDstitu-
| llOuhl. IL 10 vi Jul tthtuAtci ho"N'Nat
; and while it stays there, the stockmen
} have as much right to ask Its full en-
forcement ~ any other class OF tax
payers.
In EXPRESSING our views on this sub
! ject, we have endeavored TO do so from
, a perfectly impartial standpoint and
without bias toward any interest q
individual, believing II to be for the
interest OF the community at large
that dissensions such as Lave arisen
over this matter should ioe quelled ard
more harmonious feeling prevail,
Our future bsnnot be be benefited by
public wrsngling over what il pasl
aud the lesson taught by the expert
ences Of this fall will doubtless lead q
more thorough and equitable assess
ment in the future.