The Helena independent. [volume] (Helena, Mont.) 1875-1943, 1892-03-21
COUNTY TAXATION.
Chairman Knights Views on tho Work
ings OF tho Isavsnue Law.

Chairman Knights Views on tho Work.
sngs OF tho Revenue Law.
Mr.. IL. w. Knight, chairman Of tho county
commissioners, says that ut the meeting Of
the board OF appraisers last month q full
and definite list was obtained OF the real
estate in Lewis md Clarke county with M
approximate, II not perfect equalized val
uation TO tho property, and uron TINT they
were enabled to fix a valuation on every
pieoe of real estate by which tho assessor ID
to be governed in his assessment. The
assessment will be on hle at the county
clerk's office by the first Monday IN july.
subject to inspection by Taxpayers. On the
third Monday in July the board Of county
commissioners will hold their session ~ a
board of equalization to whom all taxpny-
ers can present their grievances. 70 be
passed upon and adjnated by the board. IT
is fair to presume that II the taxpayer will
give tho matter his proper care and atten,
the assessment made very closely to the
equalization OF the burdens Of tho neces-
sary taxation in support OF the county u
state government.
There were many reasons. Mr.. Knight
says, why last years appraisements u
could be reasonably expected under other
circumstances; the law being now. and the
board OF nppraisementf forced into q hurried
session after tho close OF the Legislature
and the citizens and taxpayers not having
perussd tho law, and definitely knowing It's
provisions and stipulations. Then again,
tho appraisement board, ut its session in
March, 1891, had no aggregated list to guide
them, and only having eight days TO make
the list, were compelled to apprAise in
blocks, additions to the city and portions OF
the county, and the different neighborhooda
and localities. giving a minimum and maxi
mum valuation, and had to lenve with the
assessor the discretion and power to use his
equitable judgment in fixing it's value.
When the board Of equalization met they
had the power vested in them to make such
deductions az they deemed beat: and to in
crease valuations upon due notice to
taxpayers, but under the new law, the
powers Of the board Of county commits
%sioners, acting as a board OF equalization,
we're materially limited. under cotton "
Of the second session laws OF 1891, wherein
no reduction must be made ia the valuation
Of property unless the party affected thereby
Or his agent makes and files with the board
a written application, verified by his oath.
showing the facts upon which it is claimed
such reduction should be made, and il Sec
ton CD. that he must present himself to be
examined under oath. Under such atate OF
facts the failure Of the parties to make ap-
plication would render it impossible for the
board to make a fair equalization.
In the adjustment Of state taxation the
state board Of equalization will pass upon
and adjust the burdens between the differ
ent counties of the state. Mr.. knight
thinks that the new law itself, when prop
erly administered, will be found to possess
many features of Justice and equity which
are 80 desirable for a law of revenue, but
be recognizes that the science of assessment
and Of taxation is one Of great difficulty to bs
..- --l- W H. @AE-A MAn41
oursory suggestions will be found OF som
benefit to the taxpayers of the county.