The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-10-17
Special Dispatch to the Standard

N Governor Smith from Spokane, where
ale made an address on international
day at the exposition, he was seen by
a Standard reporter He said that he
& hardly thought he would be justified in
calling the legislature together in ex-
traordinary session to patch up the spe-
Ii cial school tax law recently declared
null and void by the supreme court.
He said that while it was regrettable
matter that so many scnools would be
forced to close earlier than usual,
stronger reasons than have yet been
advanced would have to lie presented
before he would deem it his duty to
call the legislature together.
Complaints from schools that must
close down continue to be received, and
Superintendent Carleton and Attorney
General Nolan are kept busy answer
ing inquiries from affected districts
and from county officers respecting the
effect of the decision. The attorney
general received an inquiry from
County Treasurer Davis of Gallatin
county, desiring additional light upon
the subject He wanted 10 know if
lit were not optional with the taxpayers
whether they paid the tax or not
Il am not able" wrote the treasurer,
to collect the taxes shown on the as
N SesSment roll and charged to me by
THE county clerk. consequently cannot
ssettle for the amount charged. On the
aother hand, can we enforce the col
Election of school district special taxes,
~ the taxpayer paying under protest, and
securing his rebate from the school
district wherein the tax is collected?'
The attorney general told MIR. Davis
in effect that about the best and most
equitable way is to not collect the
taxes
1.-THE supreme court has decided that
the section that provides for the hold
ing of a special election in school dis
triets is so vague and indefinite as TO
be invalid said the attorney general
in his reply, IF the law is a nullity,
then, of course, all proceedings had
hereunder are in legal effect utilities,
and d tax levied pursuant to such pro-
ceedings would not be enforceable in
the courts. 1t is true that the decision
of the supreme court only extends to
the F1athead county case submitted.
but in that decision the holding is UNI
qualifedly made that the law is null
lily, and any person is at liberty to re-
fuse to pay this tax, and the taxing
officers can be restrained from collect
ing the same 1t is true that our reye-
nue. law provides in general 'terms that
inJunctions will not lie to restrain the
collection Of a tax unless the tax Is
not authorized by law, but that pay
ment must be made and action be
brought for recovery of the amount
collected. In this instance, under the
decision of the supreme court the lax
is not authorized by law. so that in
junction proceedings could not issue,
but assuming that it could not, pay
ment made under protest would au-
thorize the person making the pay
ment to recover the amount back from
the county. If this could be done. then
i am of the opinion that any taxpayer
would be at liberty to enjoin the coun-
ty treasurer from collecting this tax.
because the payment of the taxes and
the consequent maintenance of actions
ITO recover the amounts paid, would en-
ltail upon the county a vast expense,
land a taxpayer would have interest
enough in the finances of the county
so that this needless and expensive
proceeding of paying the money in and
recovering the money back could be
prevented by him. If the money We're
received from some people, OF eXacted
in the manner you suggest, the heavy
taxpayers could employ counsel and in
that way prevent your collecting the
same, while the person least fitted by
reason of his circumstances to offer
opposition to the payment of the tax
would be compelled in the long run
to go to the expense of employing coun-
sci to recover the amount paid, or he
would be forced to pay this special
tax while his more prosperous neigh
Dor would be relieved form the burden
The best and most equitable way is to
refrain from collecting the tax, and in
settlement with the county clerk and
recorder the fact can be noted that
this special tax was illegal, as ex-
planatory of the discrepancy between
the amount as shown by his books and
the amount that you are entitled under
the law to collect.
The length of the term of
the Helena schools will not be
affected by the supreme court decis-
ion. That is the opinion of the men,
bers of the city board of education and
the county officers who are posted on
such matters. The commissioners
made the school levy the maximum
amount. mills at the request of the
school board and the revenue to be de-
rived from that levy WILL the board be-
]ieves, be sufficient to maintain the
schools during the regular term.
The people of Helena feel gralifed
that last spring, when an election was
held to vote a special levy to maintain
the schools until last June, the
proposition was defeated. The schools
had to close a few weeks earlier than
usual, but the result on the succeed
ing school year was a good one. Had
the proposition carried the money that
it was expected would be available
when this falls taxes were paid would
not be forthcoming and this term
would have been shortened.
TT was a blessing in disguise that
the special tax was voted down., said
member of the board to a Standard
reporter. I'VE all felt indignant about
the defeat of the tax last spring, but
we are glad of it now in the light of the
supreme court decision. Helena is
more fortunate than many other Mon
lana towns. The closing Of the schools
in towns of the size of Great Falls,
Anaconda, Missoula and other places,
to say nothing of the many small rural
districts, is a public calamity that
should be speedily rectified, even if
it is necessary for the governor TO call
the Legislature together in special ses-
sion
These sentiments are voiced by
many other people here, but 1t is go
ing TO require some very strong repre-
sensations to the governor before he
will call The leeislature tngether.