The Yellowstone journal., 1894-09-10

assessment OF the First National Bank
be accepted as returned by them, the
amount so returned being s64. $500.
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 it's adoption:
Whereas. 1t has come to the knowl-
edge OF the Board of County Commits
sioners of Custer County, Montana, sitt-
ing as a 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,
.G:2 per cent and horses Of said county
.lss per cent for the year 1891; 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
llzation. that while stock cattle were
assessed by the Assessor in the County
of Custer fer the year 1894 at (sl6.OOJ
| 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 10 be IN
the matter Of equalization decreased in
stead Of increased. This Board has
abundant evidence now before ii that
sales of cattle have been made in this
/ County during the cure nj three months
{ past at 81 l.JO 10 $1,000 per head. To be
delivered 10y 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
slib, the seller IL every case To gather
and deliver the cattle. the cost of which
according 10 the evidence before this
T Board, Is from 800 to $500 per head
These are the prices for which cattle
have been sold i'm Custer county tins
season. In no case has this Board been
informed Of any sale higher than $1,000
per head. and 10 this price. az before
stated is attached the condition. the sci
/ Ter delivering the cattle al the cost as
above stated So that this Board is en-.
/ tirely convinced that the assessment Of
el6.UO 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
I ter Of horses. this Board can state To- the
/ State Board Of Equalization. what is
/ perhaps generally known. that there if
I 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.
I In view of these facts. this Board re
spectfully request the Honorable State
T Board Of Equalization not to increase the
valuation on either cattle or horses in
this county. but to at least leave the
valuation Of such property where II was
placed boy the assessor Of the county
which. Ia the judgment Of this Board
as already stated. was too high.
j W. WATSON.
Nm. HAEMoN.
I. f.. HAMMoND.
County Commissioners Of Custer
County.
Minutes were now read and approved
ami no further business appearing the
Board adjourned sine die.