The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-03-12
ERRORS OF ASSESSMENT.
Assessor Walker and Deputy Curry
Appear Before the Board of
Commissioners.
Both Ofnoers Admit Mistakes
Were Made In the Work of
Assessment.
Another Hearing To-day. When Sons
Definite Action VIII Probably be
Taken by the Board.

Assessor Walker and his deputy, Franl
l.. Curry, appeared before the commission
ers yesterday afternoon. County Treas
urer Barden was also present. Walker
answer published In y~esterday's lNDEPEND-
ENr was fled with the commissioners. Tn.
first item upon which the assessor and the
treasurer came to issue was the one con-
tanned in Barden's report to the commits.
sioners, amounting to $4,000. All of this
amount, except $4,000, the treasurer sale
was duplication of assessment. The $1O,.
GOO is a valuation put upon thirty acres OF
land in the name OF +. r.. Wallace, trustee,
in section IS. Walker and his deputy
denied the correctness of the statement.
After some questions from the commission
ers and doing some figuring, Curry admit
ted that Barden was right.
Walker was asked why he did not have
the assessment lists complete when the
commissioners met as a board of equaliza-
ton before the levy was made. He an
swered that he had attempted to do it with
one deputy when be should have had two.
COMMISSIONS knight said that it was the
understanding there had been mismanage-
ment in the assessors Office. 1t had been
told to him that Mr.. Curry had been will
AAty ROotPOAAh& UAC ltbV Cau lo AN AO
want the board of equalization to pass upon
1t. In reply to a question rs to what he in
tended to do about the duplication Walker
said he would ave to check up the list and
plat books before he could make further
answsr He would not deny the duplica-
reply to questions Curry said he had as
sisted in making up the assessment. lie
also recognized the fact that there were Il
large number Of errors in the lists. He
thought they were caused by a lack of
time and the number OF people i'll the as
SCISSORS office employed at the same class of
work. Curry said he never had any ex-
perience in assessment work before enter
ing Walkers employ.
The commissioners want to adjourn for
the term to-day and will probably dispose
of the entire matter this afternoon. The
assessor had a consultation with Chairman
Knight after the board adjourned yester-
day.
Treasurer Barden made the following
statement after the adjournment, '.rhe as.
SCISSOR takes exception to a few items, out of
two hundred reported to the commissioners
of property on which taxes have been col
lected, that we're unasBeSsed at the time of
the completion of the assessment. An as
sessment after the books have been turned
over to the treasurer for the collection of
the taxes has heretofore been of rare oc-
currence for the reason that all assessment
Of property for the year is completed and
passed upon by the board of equalization
before the tax duplicate is made up for
the treasurer. The assessment of thei items
in the report referred to came about by the
owners of the property inquirinR at the
t%ressurer's Office for tax notices which they
had failed to receive. Their names OF
property not being found listed and the re-
cords of the assessors office showing that
their property had not been assessed, the
assessor was requested to give a valuation
on the same INT then it was placed on the
treasurer's list and the tax computed and
collected
eff these parties had wished to avoid
payment of tax and had not inquired no
assessment would ever have appeared
against them, except possibly in one or two
instances. 1t is a safe proposition, that if
owners of $4,000 worth of property un-
assessed volunteered to pay taxes, there is
an equal amount overlooked n which es.
capped taxation. The report to the COM
missioners of 81, 600 in taxes collected by
the treasurer, with the collection of which
he was not charged, was not made for the
purpose of showing up the inefficiency of
the assessors Office, but solely that the
treasurer might make a proper settlement,
as required by law.
THE supplemental return the assessor
speaks of in his complaint was made one
item at a time and only when the treasurer
had been unable to find the property on his
books, and in each case had asked the as
SCISSOR to put his valuation on the property,
that tho taxes might be collected on the
same.
'"The treasurer has no desire to c~ritioise
the assessors office and has simply done his
duty in reporting changes and corrections
on his books to the county commissioners