The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1899-01-06

each and all exercise and have fran.
chises that are valuable to them; these
franchises should not escape taxation.
Under section 16 Of article XII Of
the constitution, it is provided that
"all property shall be assessed in the
manner prescribed by law except as is
otherwise provided in this constitution.
The franchises, roadway, roadbed, rails
and rolling stock of and railroads
operated in more than one county in
the state shall be assessed by the state
board of equalization. and the sum
shall be apportioGed to the counties,
cities, towns, townships and school dis
tricts.
Section Is of the same article Of the
constitution prescribes the duty of the
state board of equalization as to the adj
justment and valuation of property be-
tween the several counties, and al
though the wording of the constitution
as to the power Of the state board of
equalization and the county board of
equalization Of each county is identi-
cally the same, the supreme court of
this state has rendered a decision which
practically destroys all. the power of
the state board of equalization, SO that
we are unable. in any instance, to in.
by the assessors or the county boards Of
equalization, SO that the same will
affect the whole state. Where the Ian
guage is identically the same, I cannot
understand how the county board of
equalization has authority to increase
the assessment of the county, when
the state board of equalization has no
authority or power, under the same
language, to increase the assessment
for. the state.
Under these circumstances I would
recommend the passage Of a law au-
uhorizing the state board of equaliza-
ton to assess all such franchises as J.
have above enumerated for taxation,
and apportion the assessment among
the several counties according to the
value of the franchises exercised in
each county. And if it be possible for
this legislature to give effect to the
constitutional provision, by legislation,
prescribing the duties Of the state board
Of equalization, SO that it's power of adj
justing and equalizing taxes will not
be destroyed, then I should recommend
such legislation, bnt if it cannot be
done except by a constitutional amend
ment, then this legislature ought to
provide for the submission of such an
amendment at the next election. Upon
this point I call your attention to the
very able n exhaustive report made
by our state treasurer, as chairman OF
the state board OF equalization, and
recommend it to your careful considera-
ton, so that you may take such steps
as will correct the evils therein men
toned.
Fourth-In my opinion the mortg-
ages upon real estate in this state, held
abroad, should be the subject Of taxa
ton, and if a law is carefully prepared
and adopted something similar to the
law upon that subject enacted by the
legislature of the state of Oregon, I am
satisfied it will not be obnoxious to any
constitutional provision, and will be the
means of levying an assessment upon a
large amount of property that now
wholly escapes taxation.
Reduction of Expenses.
First-In order that your legislation
may be effective and that the increased
revenue which we ask may not be
squandered and wasted, l call your at
~tention to several matters wherein the
expenses of the state can be materially
reduced, without in any way impairing
the efficiency Of the public service.
In my previous message to the legis-
lature of this state I recommended a
law cutting off and abolishing all mile
age fees Of sheriffs or other officers.
Jurors or witnesses, in the transaction
of public business. Also, the reduction
OF salaries in some instances, and leRis-
lation along this line was attempted by
the last assembly and a bill to that
effect passed both houses. but through
some c%onnivance, it failed to reach the
executive and did not become a law.
desire to call your attentions to a
few instances of the abuses to which
this mileage system is reduced. Dur
ing 1897 and 1898 thirty pr boners
We're convicted in Custer COUNTY and
sent to the state p~enitentiary} The
sheriff, in order to convey these pris-
oners to the state pe%nitentiarH, made
tw~enty-eight separate trips, travelling
500 miles each trip, at 10 cents per
mile. During the same time twenty
two prisoners We're convicted IN yell
lOWEtone county, and the sheriff made
Twenty-Five trips to put them in the
state prison. In order to send forty
prisoners from Silver Bow cennty TO
Deer Lodge it vas necessary 70 make
t~hifty-nine trips. Each Of thssa officers
was travelling upon passes furnished by
the different railroads, 3nd they were
f
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