The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-07-21
TAXPAYERS ~CONGREGA7E.
Rush OF People to the Office OF the
County Board Of Equali-
cation.
Complaints About Assessments
Must Be Made In Written
form.
The Board VIII To in Session for Eight
Days-After That no
Appeal.

A crowd besieged'th rooms of the county
commissioners from the time the doors
were opened at 10 Il. IN. until they were locked
on the public at five p. III Yesterday. IL was
tho first time hat tho commissioner met
as Il board Of equalization under the reye-
nue. law passed by the Legislature. Men
and women Showed each other in attempts
to get to the counter separating the COM
missioners from the public. Over this bar
rier tho genial and urbane clerk Of the
board, Sherwood Wheaton, leaned most of
the day and acted as a sort OF a chevaux
de frisa. County Attorney Nolan's mel
low tones were heard in the room as he
answered questions put to him by the
commissioner touching points raised un-
der the new law. Everybody who came
wanted to talk with the commissioner
about his assessment. Thu clerk of the
board explained that undo the terms of
the new law all complaints about the Assess
ment are required TO be in writing. Most
of the taxpayers said their assessments were
too high. Others merely came to see now
much they were worth in the eyes of the
Law.
The commissioners did not get a very
good idea of the nature of the changes de-
manded at Yesterdays session. One of
them said that it would take about eight
days to give the assessment the examina-
ton required. There is considerable work
involved in it. Nothing can make this
palmer than the fact that the total assess
ment in round numbers is about S32.OOO,-
600. This total is divided into innumerable
| small items covering real and personal
| property situated in different parts OF the
county. The great bulk of it. Of course, is
in and about Helena. These figures give
additional emphasis to the statement so
often made that Helena is the financial cen
ter of the state. The county, geographic
cally considered, is the smallest in the
state and leads all other counties in its
showing of wealth. This year it will pay
one-third of the state taxes. Silver Bow
county has not yet completed her figures,
but the total for that county will probably
take second place in the list OF counties
Cascade will be next with her Sl2,OOo,0OO
The list of taxpayers of Lewis and Clarke
county is contained in two large books,
which are alphabetically arranged SO tina,
a name may be found in an instant. These
books are prepared by the county assessor,
who turns them over to the county CLERK
Just before the board of equalization meets
Before the second Monday in Au'
gust tee clerk must prepare from
these books, rs corrected by the board
duplicate statements which are sent to the
state board of equalization showing thu
total value of property, the value of rea
estate including mining claims and lm'
provements; the value of personal property
exclusive Of money; the number Of acres OF
land and the number of mining claims. Al
soon as the county clerk receives from tn
state board Of equalization a statement 9
the changes made by the board il
the assessment book or in any assessment
he makes the corresponding changes il
his books by entering them in a column
provided with a proper heading in the as
sessment book, counting any fractional
sum, when more than SO cents as 81, ant
emitting it when less than 50 cents, so tina
the value of any separate assessment shall
contain nc fraction of a dollar, but he is, il
all cases, to disregard any action of tn
board of county commissioners which i
prohibited by the new law.
A copy of the corrected assessment is the
turned over to the county treasurer VIII
waits until Dec. l for taxpayers to pay thei
taxes. After this 10 per cent penalty
added. After the lapse of a osrtain tim
the next step is to sell all property On whicl
the taxes are delinquent.