The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-03-23

known, the assessor will make an estimate
o. the value OF the property. II the name
OF the absent owner - known to the asses.
name; II unknown, tho property will be
assessed to unknown owners. All personal
property consigned for sale TO any person
within the state from amy place out OF the
state, 10 to be assessed % other property.
When q person u diseased 90 agent, trus-
traitor, his representative designation will
DO added to bis name, and the assessment
entered On a separate line from his individ-
ual assessment. Tho property Of every
ttrm and corporation 10 to be assessed in
the county whore the property II situated,
frm Or corporation. The un~dissributed
and unpartitioned property. Of deceased
persons may be assessed to their heirs,
guardians, executors or administrators, and
a payment of taxes made by either binds
all the parties in interest for their equal
proportions, Personal property belonging
facturers will be. listed in the town
or district where the business is carried on.
The personal property Of express, trans
portation and stage companies, will be
listed and assessed In the county. town or
district where such property IL usually kept.
The personal property q franchises OF
gas and water companies il to be listed and
assessed in the county, town or district
where the principal works are located. Gas
and water mains n pipes laid In roads,
streets or alleys, is held to be personal
property.
Live stock should not be listed or assessed
while it Is in transit; but must be listed in
ing purposes. Money and property in liti-
CATION in possession OF a county treasurer.
Of q court OF clerk thereof OF receiver, must
be assessed to u treasurer, clerk
or receiver, and the taxes paid there
on under the direction OF the court.
moved, transferred or misrepresented by
the owner or agent, to evade taxation, upon
discovery will be assessed at not exceeding
ten times its value. Property discovered
to have escaped assessment can be assessed
at any time.
Upon the completion of the assessment a
return will be made from each county show
ing the names of the persons to whom. the
property is assessed; land, by township,
range, section, or fractional section; and
when il is not a United States division or
subdivision, by metes and bounds, or other
description sufficient to identify it, giving
an estimate of the number Of acres (not OK
ceedinR in each tract, GAO acres) locality
and the improvements; city and town lots,
naming the city or town. and the number
of the lot or block according to the system
of numbering in each city or town and the
improvements; all personal property, nov
ing the number, kind, amount and quality;
the cash value of real estate other than city
or town lots; the cash value of improve
ments on such real estate; the cash value
of city and town lots; the cash value of i'm
provements ON city and town lots; the cash
value of improvements on real estate as
sessed to persons other than the owners Of
the real estate; the cash value of all per
sonal property, exclusive of money; the
amount of money; taxable inn
provements owned by persons,
firms, associations or corporations
located upon land exempt from taxation
are, as to the manner of assessment, to be
assessed as other real estate upon the as
sessment roll. No value will be assessed
against the exempt land, nor under any
circumstances is the land to be charged
with or become responsible for the assess
ment made against any taxable improve
ments located thereon.
When completed the assessment book is
to be delivered to the county clerk, who will
Immediately give notice of the time the
board of commissioners will meet to equal
ize assessments. In the meantime the as
sessment book will be kept in his Office for
the inspection of all persons interested.