The Yellowstone journal. [volume] (Miles City, Mont.) 1893-1901, 1894-08-27

assessment OF the First National Bank
be accepted as returned by them, the
amount sc returned being sG4,95S.0O.
The motion being put Messrs. Hammond
and Watson voted aye, Mr.. Harmon nay.
The motion prevailed.
The following motion Was made by
Mr.. Harmon. who moved its adoption:
Whereas, 1t has come to the knorl.
edge of the Board of County Commits
s%ioners of Custer County, Montana, slit
ing as a Board OF Equalization, through
communication made by the State Board
~ V .r"li1ation to the Clerk OF this
Board, hat the said State Board of
Equalization has by order increased the
valuation OF cattle in Custer County.
OBJ 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 owne and taxpayers of Custer
County, and this Board desires to state
to the Honorable State Board Of Equa
l~lzation, that while stock cattle were
assessed by the Assessor in the County
OF Custer for the year 1894 at $4,000
sixteen dollars per head il 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
D stead of increased. This Board has
abundant evidence now before il that
. sales Of cattle have been made in this
y County during the current three months
. past al sli,jO to $1,000 per head. to be
. delivered 10y the seller. The highest
o price obtained for any cattle sold in this
County; so far as the evidence appears
: before this Board, is $1,000 per head. and
j the lowest price that has been given If
sli.jo, the seller in every case To gather
7 and deliver the cattle. the cost Of which
i according to the evidence before this
Board. is from 600 To 500 per head
. These are the prices for which cattle
p have been sold in Custer county this
- season. In no case has this Board been
informed Of any sale higher than sl6.u
per head and to this price. ar before
= stated.is attached the condition, the sci.
Ter delivering the cattle at the cost at
- above stated. So that this Board il en-
tirely convinced that the assessment Of
/. $1,000 as 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 II
. perhaps generally kuowu. that there ],
= almost 20 sale at all fo' horses in TIM
= section 81 tn, state. az any price. suci
= stock almost literally has no msrketabl'
+, value at all.
' In view Of these facts. this Board re
spectfully request the Honorable Stat
s Board Of Equalization not to increase tn
u.s. valuation on either cattle or horses i
this county but 10 at least leave III
r EaiuatEon Il such property where il wa
~ placed by the assessor uf the count,
which, IN the judgment Of this Boar,
+. ar already stated. was too high.
w J. ". WATSON.
NM. HkEMuN.
~ I. T. Hammond.
County Commissioners Of Custe
County.
tH Minutes were now read and approved
81" and 40 further business appearing TIA
+. Board adjourned sine dis.