The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1890-09-25
HEARING COMPLAINTS.
The County Board Of Equalization
Considering the Assessment
Rates on Property.
A Horizontal Reduction is Argued
to be the Correct
Thing.
Some Items Concerning the Tax Figures
in other Counties-A Reduce
ton in MisSoula.

The county commissioner were in session
yesterday as board of equalization to heal
grievances and arguments of taxpayers
4 The board came to no conclusions and il
will be several days before they will gel
through with the work before them. The
arguments made on the propositions of Law
developed t)fee points which the board viii
pass upon before taking any action in re-
gard to the county assessment. First, can
the board reduce the assessment without
compliant? Second, can shares of barking
stock be taxed against shareholders when
the same property represented by the shares
of stock is already taxed? Third, does the
taxation of real estate become personal
liability?
Among the complaints which have been
sent to the board is one representing that
the assessment in the city and county is ex-
orbitant, unusually high and burden to
property owners, and asks that it be lowered.
! The paper is signed by II. S. Hale, j, p.
Sanford, Sanford 4 Evans, II. N. Parchen.
G. W. Cannon, A. NJ. Hotter. j. p. Porter.
S. C. Ashby, Il. C. Wallace, Joseph Davis
James Sullivan, r. Hoback, Joseph Horsky,
Jr., James n. Smith, g. X. Wells, Wal.
lace .hornburgh, Schwab d Zimmerman,
- -: Aus, n. u. Eloyo-JOneo, A. D..
Joseph Horsky presented detailed state
ment showing his assessment in the central
addition to be $6,125; in the Pierce and
Rodda placer claims ON the east and west
sides of Main street and Fuller avenue,
$46O, $50; in the Helena townsite, 1862;
Hauser addition, $3.6OO-making a total Of
$6l3, 157. He represents that his assess
ment has been advanced from $4,000 in
1889 to the present figures, which he con-
siders is far more than the value of the
property, and says that it should be reduced
by oue-third.
/ w. E. Cullen appeared before the board.
but did not care to object to his individual
assessment. He thought that his property
was assessed at more than its market value,
but that 1t was uniform as compared With
his neighbors. Appearing for the board OF
trade, however, he believed the assessment
as whole to be too nigh and favored GEN
eral reduction.
Massena Billiard, representing himself as
trustee. s. 4. Hauser, r. Jockey, II. s.
Hamilton, the Dunphy estate, YerRy estate.
9. W. Cannon and G. Karatofsky addressed
the board in behalf of his clients and IA
vored general reduction. During the
afternoon he argued at considerable length
upon the proposition of assessing banking
stock and held that the state constitution
prohibits the taxing of shareholders when
the property represented by the shares il
taxed. The United States laws, he main
tanned with reference to national banks,
permit the states to tax bank shares, but in
the case of Montana the trainers of the
state constitution had not taken advantage
of it and that the former territorial statute
was not now in force.
Hon. j. B. Clayberg also made an argu-
ment in which he maintained that it was
competent for the board to make horizon
tai reduction in case it should be made to
appear that the assessment on realty was
put OF proportion to the value placed on
improvements.
The commissioners have examined the
assessment rolls and feel satisfied that the
assessment is uniform and this appears to
Do the opinion of those who have thus far
been before the board. The commissioners
WILL remain in session until every taxpayer
mas had an opportunity to make complaint,
Judge Bach, in the absence of County At
torney Nolan, who is attending the Masonic
grand lodge at Livingston, acted as COUNSEL
for the commissioners yesterday.