The Yellowstone journal., 1894-09-06

assessment OF the First National Bank
be accepted as returned by them, the
amount so returned being s6i $500.
The motion being put Messrs Hammond
and Watson voted aye, Nj. Harmon nay.
The motion prevailed.
The following motion was made by
Mr.. Harmon. who moved its adoption:
Whereas. 1t has come to the knowl.
edge of the Board Of County Commits
sioners Of Custer County. Montana, sitt-
ing as Board OF Equalization, through
communication made by the State Board
of Equalization to the Clerk OF this
Board. that the said State Board OF
Equalization has by order increased the
valuation OF cattle in Custer County,
OtS2 per cent and horses of said county
.lss per cent for the year 1897; therefore
be it,
Resolved, BY this Board. that in the
estimation and opinion Of this Board
such increase is wholly unjust to the
stock owners and taxpayers of Custer
County. and this Board desires to state
to the Honorable State Board Of Equa
liZation. that while stock cattle were
assessed by the Assessor in the County
Of Custer for the year 1894 at $1,000
sixteen dollars per head it is represented
to this Board, on sufficient evidence.
which the Board wholly credits and now
believes, that such assessment was too
high. and that the same ought to be IN
the matter Of equalization decreased in
stead Of increased. This Board has
abundant evidence now before il that
sales Of cattle have been made in this
| County during the current three months
past at sli.jO to $1,000 per head. 10 be
delivered by the seller. The highest
price obtained for any cattle sold in this
! County, SO far as the evidence appears
before this Board. is $1,000 per head. and
the lowest price that has been given is
el4.Jo, the seller in every case to gather
and deliver the cattle. the cost Of which
according to the evidence before this
| Board. is from 900 TO $500 per head
| These are the prices for which cattle
have been sold in Custer county this
season. In no case has this Board been
Informed of any sale higher than slGOO
per head. and to this price, as before
stated,is attached the condition. the sci
| Ter delivering the cattle at the cost as
above stated. So that this Board is en-
tirely convinced that the assessment Of
slG.OO az made 10y the assessor of this
county is too high. and that such as.
sessment ought to be reduced rather
than increased. In relation to the mat
ter OF horses. this Board can state to the
State Board Of Equalization, what is
perhaps generally known, that there is
almost no sale at all for horses in this
| section of the state. at any price; such
stock almost literally has no marketable
| value at all.
! In view Of these facts, this Board re.
| spectfully request the Honorable State
/ Board OF Equalization not To increase the
/ valuation on either cattle or horses in
/ this county. but to al least leave the
valuation Of such property where it was
/ placed 10y the assessor of the county.
/ which. IN the judgment 81 this Board,
as already stated. was too high.
j. W. WATSON.
WM. HARMON.
L. f. HAMMOND.
County Commissioners of Custer
/ County.
Minutes were now read and approved,
and no further business appearing the
| Board adjourned sine die,