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

chandlse, ~ yesterdays issue, our re-
porter unintentionslly made a mis-
statement of the facts in that he as
cribed Mr.. Thompson's action to
semi-ofiicial "Instructions" from the
county commissioners, and also that
the movement originated in demand
by Messrs. Scott and Bryan that II
should be done as a measure Of equity
to stockmen who had been assessed On
trail cattle. The latter statement is
true so far as Mr.. Scott is concerned
but Mr.. Bryan, though in sympathy
with the movement, did not appear ss
its sponsor.
This explanation brings US to con-
sideration of the tax question In gen
eral and this phsze of it in particular.
Ever since the assessment roll was
completed this fall, and it became
known to taxpayers the amount Of
money they would be called upon to
contribute to the revenues OF the
county, there has been q general feel
iEg OF discomfort which has ripened
into expressions Of the most forcible
character, to the effect, in general
terms that the stock interest had utter.
ly failed TO render fair and honest
return Of property. and that the county
commissioners sitting ss q board OF
equalization had ignored this evasion
OF the law and failed to apply the rem.
edy. These expressions Of disapprobs.
tion and protest came mainly from the
owners of real estate. and from their
standpoint the essence ofthe complaint
Was just. The owner OF real estate is
the possessor Of visible property. no
part Of which can be hidden from the
assessor, or in any way svade the tax;
moreover, 1t is property that in pros
porous times lie listed well up 10 its
value but In times Of depression 10 cot
relatively deprecated on the assessors
list but goes in at value somewhat
relative to what it was worth and what
II will be worth again. No better
proof of this statement could be ad-
duced than the assessment Of real es-
tate in Miles City this year. The law
requires that all property shall be list-
cd and valued at its true value In
money at private sale. We have no,
made any examination Of the assess.
ment roll to ascertain the general as
-essed values of real estate property in
Miles City this year, hut we feel that
It is within bounds TO state that judged
by this requirement our real property
has been over valued. For year and
half past our improved real estate
has been notably unproductiv-, which
condition has operated TO make 1t un-
sal.able and consequently, judged by
the standard of the law, Of nominal
value. but In the assessment this fact
is not appreciated, and though u re-
durtion on last years values was made
this year. IL was not in many Instances
in keeping with the actual state oi
affairs. The owners Of real property
naturally feel that as they haze to
stand UP to the rack In the manner
described, the owners Of personal prop
erty should be compelled to do like
wise. and not be permitted, because
their property is not in view, 10 escape
with anything short Of a fair and
equitable assessment; and here !,
the point whence arises the great die
satisfaction that prevails. 1t il
roundly charged by the agitators o
this subject that there is shoIt tage IL
the assessment roll Of this year, o
from eighty to ninety thousand head
Of cattle on which taxes are justly due
we are not prepared to accept tn
truth ofthis charge any more than W
are to deny it, 1t is a notable fac
that the returns made Of persona
property are rarely II ever In keeping
with the actual possessions wi ethe
the properly be cattle, merchandise
or "credits.n Men who would scorr
10 utter q falsehood for other purposes
feel justified in shrinking their asset
ia this particular. prompted thereto
no doubt by the knowledge that thelI
neipbbors do II and that like thu
knock down. OF the railroad conduc
tors. il is tacitly permitted to certain
extent. In the years preceding TINS
efforts have been made by the board
of equalization, acting on the advice o.
the assessor, to raise such stock returns
as were thought TO be too low, to
more equitable standard, but the re-
-ult has, az we remember 1t, been gen
erally unsuccessful as TO practical re
.ults, the parties so raised coming be-
fore the board and resfiirmlng the
statement originally made, and doing
Il so persistently that in the end they
generally got of without any appreci
able advance. This year We are In
formed, there WAS but one increas'
advised by the assessor aud that on'
was subsequently annulled. Th'
] -. ,.,ts,ht 10 L. ,,,a hay,