The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1894-03-02
MAKING TAXES UNIFORM
Proceedings Of Tbs Safe Convention ol
CCuly Assessors
CATTLE, HORSES AND SHEEP
There Was Much Debate Ovei
sheep, But IL Was Finally
Agreed to Make the
Easing Value Sl.5O.
Special plsnateh to tho s,antnrl

Special Dispatch TO the staniarL
HELENA. March IA convention OF the
county assessors OF the state was held in
the court house here to-day for the pur-
pose o. comparing views so as to arrive at
a more equitable assessment. IL was
called by the board of equalization at the
request of some OF the assessors. The
counties represented were: Cascade,
Choteau, Deer Lodge, Gallatin, Granite,
jefferson, Lewis and Clarke, Madison,
Meagher, Park, Ravalli, Teton. Valley
and Yellowstone. Treasurer Wright,
Attorney General Haskell aud Secretary
OF State Rotwiit of the state board of
equalization, sat with the assessors so as
to give their views. Charles u. Elliott,
assessor of Cascade, was chosen president
and Thomas +. Mcdonald Of Park, secre-
tary.
The first matter taken up was the value
| of stock cattle. Ii was claimed by the
west-sile counties and admitted by the
cast-slde counties that cattle IN the east
ern part of the state are worth more than
those in the western part. After IA general
interchange of views, IL was agreed that
Sl5 should be the basing value in eastern
counties aud Sl2 in western counties. In
the western counties are included Mis-
soula, Rayalli, Granite, flathead, Jeifer-
son, Madison, Gallatin, Beaverhead and
| Deer Lodge. 1t was decided 10 make 50
the basng value for domestic cows all
over the state.
Horses were next taken up. Ii was
found that the high average in some OF the
counties last year was due 10 no disIinc-
tion being made between unbroken horses
on the range and work horses. IL was de-
cided to use SO us a hasng value for un-
broken range horses and 10 leave to tho
individual judgment OF the assessors tho
value OF work horses. This will make
three classes OF horses range, work and
thoroughbred. instead Of only common
and thoroughbred.
Regarding sheep there was divergence
of views, the suggestions ranging from 81
to Sl.15. Figures of sales were quoted
ranging from - cents TO Sl.lU, but most
OF them we're at public auction. Ideas as
| 10 yalus OF sheep also din ,rei. tue high
est being So head. Those who wan,ed
higher assessment pointed to the fact that
range horses and cattle wero well up.
even beyond their selling price, and that
sheep should stand their just proportion.
Assessor Hcnnesy read the following let.
ter from J. Ii. Rice, secretary of the Mon
thna Wool Growers association.
DEAR SIN: In view Of the extremely low
prices Ir 'yaing during the past year on stock
sheep, mlt on sheep and wool IL be-, Ones nee
essary to iix such an assessment for 1894 as shall
be equitable and Just. The best Montana nut
tons have not averaged 81 80 per head In Gil.
caso from June last up to date, and thousands
OF ewes have been marketed that did not net Sj
cents above feed and expenses stock sheep
have changed hands AZ from Is cents 10 Si.5o per
head. and wool has averaged not TO exceed 5
cents per pound, and all this with sheep as.
sessed at S225 We lind that sheep were
assessed at se.2j March I, 1898, when wool wgs
estimated al from 10 10 Il cen 5, mutton wethers
from s3 - o $3.50. stock sheep az from $50 to
Sl75. But we are now called on to arrange a
tax basis for 1894, with wool estimated at
cents. mutton sheep at from 81 20 To slsj, stock
sheep at from ~ - TO 81 -. Surely On this basi,
81 per head is n full assessment, and anything
In excess OF 81. % would be positive Gxtoriion A
3yearoli steer t,ing s35 Is assessed So, and
if n 3year-od wcther viii not net over Sl.iO, ths
assessment should be - cents or less. I trus
you will stand on 81 aud relieve our sheep mct
from the burdeusome taxation Of isgI.
On motion of Assessor Rome OF Cbo;cau
the baslng value for sheep was made Si.5l
per head. Henncsy Of Mengher wanted
10 reconsider this afterwards but the as
SCISSORS refused to do so by six yeas ant
seven nays. All the assessors with one cN
ception announced that they undcrstoot
the values fixed TO be the minimum. Tn,
exception was Mcdonald of Park, vii,
said he would put some higher, som,
lower, but make the average at or abou
the figures named. Alier this there wa
general interchange Of views on th,
subject OF assessing land, furniture. banl
stocks, mines, machinery aud mcrchau
disc. In regard 10 the latter il was sug
gestcd that merchants were dealt will
too leniently and should bc made 10 re
turn their stock more fully. GA none o
these subjects Was any definite plaI
adopted, as the conditions arc not tn
same in all counties.
The state board Of cqualisatioas believe
that the convention will be productive u
much good in arriving ~ more cuu.ia
bic valuation. The attorney genera
promised to furnish all the assessors wtll
, instructions as To assessing banks. Th
state board will make a rule OIL the sub
i,Ct.