The Helena independent., 1893-08-20
BACK TO The OLD BASIS
The State Board Of Equalization
Rescind Orders for Higher
Assessments.
Lewis and Clarke and Silver Bow
Real Estate Valuations
Fixed.
They Arc as Directed by the County Com
n,issfoners-StockC Cattle Raised
Five Per Cent.


The state board OF equalization yesterda,
tescinded its order of Wednesday last
when the county clerks Of Lewis and Clarke
and Silver Bow counties were notified tha
the reductions in the assessments OF rea
estate were illegally made. and that the
figures must be restored to what they were
before the reductions we're ordered. The
county commissioners of lie wis and Clarke.
sitting as board of equalization, lowered
real estate assessments throughout the
county % per cent. Ths county board OF
Silver Bow lowered them there 20 per cent.
The state board of equalization, after con-
sidering the reductions, decided that,
though tho cuts did not meet with their
approval II was not advisable to change
them. subsequently on Wednesday last.
tho state board passed the order declaring
the reductions illegal and ordering the
county clerks to increase them BY the
amount Of reductions on real estate values
The order Of Wednesday last read as fol-
lows:
Resolved, That tho secrstsry be directed
80 inform the county clerka and county
Lewis and Clarke counties that it was
incompetent and unlawful for them to
make any reduction in tho valuation OF
property, except in accordance with the
provisions Of sections g. G3 and 64 Of the
s'act concerning revenue" approved March
6, 1891; and that the county clerks are in
structed to extend their rolls in accordance
with the assessments returned by the county
assessors; except as to such classes OF prop
CITY as have been reduced i'll pursuance of
orders of tho state board OF equalization
and the county boards of equalization and
the provisions of the sections hereinbefore
named.
Between the time of the decision of the
state board not to interfere with the reduc-
tions, and the order declaring them illegal,
the force Of clerks under County Clerk and
Recorder Tooker had made up tbs assess
ment books on the basis Of the 25 per oent
reduction in real estate values established
bv the county commissioners. The latter
had also made the levy for Lewis and
Clarke county on the reduced basic. and
fixed it at q rate three and half mills
higher than that of last year. When the
order knocking ont the reduction was
passed by the state board OF equalization.
the county commissioners had fixed the tax
levy and adjourned. The enforcement Of
the state boards order meant that taxes in
Lewis and Clarhe would have been three
and a half mills higher on practically the
been very inconvenient for most of the
big taxpayers and a great hardship on all
the smaller ones.
When the state board of equalization
met Yesterday Ex-Gov. Jos, X. Toole, for
the county commissioners. was present to
ask that the order of Wednesday be re-
scinded. He called attention to the fact
that the county levy had already been fixed
nccor ling to tho reduced assessment and
to compel the people to pay the increased
rate on the higher valuation would be {
great hardship. The fact thas the raise Of
assessment had been ordered after the tax
levy was fixed on lower basis might lead
to serious legal complications, md possibly
iuvalidate the whole assessment. Attorney
General Haskell, one of the board. agreed
with Gov. Toole as to the possible legal
complications, The board, by resolution,
then unanimously rescinded their order OF
Wednesday. and directed Acting President
Botkin and Secretary Rotwitt to send the
following to the county clerks and lecord-
ers of Lewis and Clarke and Silver Bow:
Dear Sir: At meeting of the state board
OF equalization held this day the following
resolution was adopted:
Whereas, This board en- the 10th day of
August, 1888 directed its secretary to ''in-
form the county clerks and county boards
of equalization of Silver Bow and Lewis
and Clarke counties that it was incompe-
tent and unlawful for them to make any re-
in accordance with tha provisions of Sec
tons 62, IS and Ga of the act concerning
revenue, approved March 6, 1891, and that
the county clerks arc instructed to extend
their rolls in accordance with the assess
ment returned by the county assessors ex-
cept as to such classes of property as have
been reduced IN pursuance OF orders of the
state bonrd of equalization and the county
boards of equalization and the provisions
of the sections hegsinbefore named''; and
r. Whereas, Previous to the making of said
order the county commissioners of snld
counties had made their levy of taxes for
the current year; and
Whereas There is q doubt rs TO the
power of this board to make and enforce
said orders, which doubt might tend to pre-
vent the collection of taxes and operate to
the embarrassment Of the state and of the
counties mentioned: therefore be it
Resolved. That the said order be and it is
hereby revoked and that the county clerks
of said counties be notified to make theit
duplicate assessment books in accordance
with the provisions OF section SD of the ac,
concerning revenue.
This order leaves the assessments in
Lewis and Clarke and Silver Bow jus,
whore the county commissioners Of the
counties named placed them by the reduc.
tions they made. The clerks of the two
counties were notified of the state OF
affairs, as ordered by tho state board o!
equalization.
The order of the state board of equaliza
tion calling for Classification of stock
cattle was also rescindel, owing to the i'm
possibility of enforcing it; and an order
was passed raising the assessment of stock
cattle in Lewis and Clarke county five uel
cent.
Silk umbrellas with fancy metel and natural
wood handles this week at Tho Zee Hive for 81.