The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1898-01-11

not deposited in banks, the discrepancy
is something worth thinking over.
Changes In Present Laws.
"Our present statutes close the fiscal
year for state and county purposes on
Nov so To this date / see no obJec-
ton. IL is about the latest possible date
that would permit Of the closing OF ac-
counts and compilation of reports IN
time for the assembly sessions on the
first Monday in January of every alter
nate year.
The trouble is this: Our revenue
law does not require the payment OF
taxes to save penalties until the f1rst
Monday of December, and there Is gem
orally five or six days Intervening pc
tween Nov. 80. the date of the closing
of all accounts for the purpose of COM
piing debt statements, etc, for the MS
cal year, and the first Monday in De-
cember. the date marking all unpaid
taxes as delinquent, and in those few
intervening days nearly go per cent OF
all the taxes for the fiscal year ending
Nov. 30 come in. At least that Is my
observation. and that It is correct is
well demonstrated by table of this re-
port, and for those taxes so paid after
Nov. so, though really revenues for the
fiscal year ending on that date, the
counties or the state get no benefit or
showing on their financial statements
for the year. Briefly the results are;
The several statements Of the different
counties and the state as well, do not
show their actual financial condition. In
compiling table 4 | have taken into ac-
count these revenues due for the fiscal
year, and thereby endeavorod TO show
the actual net debt of the state and
counties.
ITO correct this discrepancy and avoid
all the confusion consequent thereon,
all taxes should be made to become de-
linuuent on the Goth day of November
ine pf ~ Monday nf H.
Der This change would, at the utmost,
advance such date of delinquency but
six days and could entail no hardships
on the taxpayer worth taking into ac-
count. This change. in my opinion, and
also in that Of every officer with whom
] have discussed the matter. should be
made by the next Legislative assembly.
This and no other with reference to the
fiscal year of the state and counties.
Concerning OHciai Bonds.
THE present statute thereon is too
burdensome, and should be modified.
Section 1863. page 49, Fifth assembly
laws amending same section of Arti-
Gle of the Political Code reads: When
the penal sum of any bond required 10
be given amounts to more than $1,000,
the sureties may become liable for por-
tons not less than $500 thereof, max
ing in the aggregate liability OF
double the amount named as the penal
sum of the bond etc.
"Other provisions of Article 9, Politi-
Gale Code, require that sureties shall
justify in double the amount of their
undertaking. For example: If the
penal sum of any officers bond is $780,
600, under the law he must have sure
ties whose aggregate liability is $4,000.
and who, in the aggregate must JUSTIFY
for $4,000 This is what the law re-
quires, and it is manifestly an unjust
requirement. The penal sum of all
1 -
classes are hiGh-very high. County
clerks. assessors and clerks of the court
in eighth-class counties have to give
a bond in the penal sum of $4,000, and
| under the present system IT Is hard
matter to get bond In those counties.
Il do not favor Il reduction of the
penal sums of bonds, but a modifica-
! ton of the law as to sureties. | would
make said Section 1869 read in part as
! follows: When the penal sum of any
! bond required to be given amounts to
81 900 or more. the suretes may become
severally liable for portions not less
I than $1,000 thereof; provided, that no
bond have less than two surcties. This
would eliminate doubling the aggregate
! liability of the sureties with reference
TO the penal sum of the bond, and the
! suretieS would still be required to
make affidavit that they were worth
double the sum undertaken.
Duties of Cunaiy Ohicers.
"As to the present laws on that score
] have no recommendations, but ! do
believe the county clerk S Office, under
the law, is hurdened win more than its
equitable share of work.
1T seems that recent legislative as
sembles when enactiug legislation pro
viding for any new work for county
officers have thrown the burden or
nearly all of ii on the various county
clerks, and that, too. in many instances
without any allowance OF help for the
extra work entailed, until the county
clerk s office has become a sort of gem
eral utility and information bureau for
nearly all of the purposes OF county
government, from registering deeds
and other public records, keeping all OF
the financial books of the county, reg
istering all births and deaths, etc, etc,
and finally on down the line to punch
ing coyotes skins. 1t Is a fact that in
Deer Lodge county it is almost a pnysi-
cal impossibility for the county clerk
and recorder to discharge the duties of
the office with the maximum number OF
deputies allowed by law, and in this
particular that is not the only county
In fact, nearly all of the county OIL
GERS in this state have plenty OF work
to do, and while the work OF the Nari-
Gus county officers, owing TO legisla-
ton and the introduction of the state
examiners system of accounts, has
been steadily increasing. their salaries
have been decreasing. SO that nov
while a great many county officers anC
deputies in this state have all the WORK
they can do, they are not over burdenec
with remuneration. the contrary opin
ion of the late legislature to the con
trary Notwithstanding.
These observations are not calcu
lated as a recommendation 10 change
any of the existing laws relative 10 on
GERS duties. help allowed or salaries
paid, but rather that well enough be lie
alone.
State Banking Laws.
Our statute has no special provision
for closing up the business of insolNen
state banks. II would seem that bank
would have To be wound up under tn
general provisions OF law relative IL in
solvent corporations. The state exam
liner seems to be clothed with all tn
necessary authority for making exam
irations, but is left without any author
fly Of law To enforce the general pro