The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1891-05-02
gulations Prescribed by the State
Board Of Equalization for
Assessors
low Taxes Will Be Levied on For
eign Cattle in ANY
County.
A Jefferson County Mining Case Where
Fraud Was Alleged In Obtaining
An Interest.

Under the new revenue law the state
board of equalization has adopted the fol
lowing rules concerning assessors and the
assessment of property: TIL board OF
county commissioners of each county must
authorize the assessor to appoint Il auffi.
Gent number of deputies to enable him te
complete the assessment and perform such
other duties prescribed in the revenue law
within the prescribed time. The fact that
the assessor has a good bono on file, or neg
lects to perform his duties, or is not dill
gent in the performance of them. is not suf-
ticient to warrant the commissioners in re-
fusing to authorize the appointments of Il
sufficient number of deputies, but it is their
duty to render all aid in their power in the
matter of the assessment of property sub
ject to taxation, and hold the assessor liza
bic on his bond for HIS failure to render his
personal services to tho county in that be-
half. The measure of damages would be
the amount paid out for the services of
a deputy, or, in case the work
was ne2ligently performed. the amount
of taxes lost to the county thereby.
1he attention OF the several trensurers and
the board of county commissioners ia called
to the provisions CT section 1874 of the rev
enue act" which requires the giving of a
new bond to the state and county jointly.
All county clerks are enioined to notify this
board of the failure of their county treas-
urer, after June /, 1891, to comply with the
provisions of this section.
1t Is the duty of the assessor to transmit
to the board, as soon as practicable, a state
ment OF all mortgages, deeds of trust, con
tracts and other obligations by which any
debt ia SaR1rAG whinh anhroca or rnInto u.
lands situate in more than one county; in
order to enable the board to apportion the
value of such property in each county; and
transmit such apportionment to tho asses
sor OF such county, as required by section
81; such statement, in addition to a full
description of the names, dates, etc, of the
instrument, shall contain all formatio
the assessor may have in relation to the
character and value of the lands described
in such instrument.
In assessing a mortgage, deed of trust or
other obligation by which Il debt is secured.
the mortgaged property must be p%articu-
larly described. the better way is to adopt
the same description by which the land is
assessed. In all cases Il mortgage or other
security must be assessed in the county or
city where the property affected thereby is
situated.
livestock driven into any county from
without the state and turned at laige for
grazing purposes therein, may be listed and
assessed at any time du ing the wear in
such county. This rule must not be CON
strued to prevent assessors FROM listing
and assessing livestock that Craze c%ontinu-
ously in one county, while the owners
thereof have their headquarters in another
county.
Assessors will be held to Il strict per-
formnnce OF the law in the collection of a
poll tax from NIL persons liable therefor in
the county. IL any person assessed for a
property tax has not pail to the assossor
the poll tax dine from him or for which he
IS llable, the assessor must not carry the
same into the assessment book as a tax
against such person, for the reason that
the county treasurer collects from this roll
al poll taxes that the assessor has failed to
collect. When so turned over to the county
treasurer. 1t is, to all inttnts and purposes,
a delinquent poll tax book. Before any
person, corporation or association employ
ing one or more persons subject to poll tax,
can be made liable therefor, in case they
have furnished the verified statement show
ing the Number and names of the employees,
the assessor must first make Il personal de.
mand upon all persons named in such state
ment for the poll tax, and i'll case such en-
ploye snail then refuse payment. the u.s.
SCISSOR will then proceed to enforce its col
lection.