The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-03-12
An IMPORTANT OPINION
Mining Property Must Pay I'm
provement Taxes.
JUDGE CLANCYS DECISION
Rendered in the Case Of William L
Farlin Against the County Treas
urer - 1t Affects Large
Amount of Property.

Ill ncfa rIor IL, TN
nontast s.1,a, 'es'eluas in'ue ai' i.l',
| POI 'aii' uecisioh IN reiatlon 10 speclal
| Improvement taxes levied against min
| ing property within the citv limits of
| Rntte bo,airo +,,. ,,.ti1aa;,s,,
'4i"' "''i'e sue4i property
was exempt from general tax it was
| subject to special Improvement taxes
levied bv the citv The decision was
r,,ao t., ,,,.,,,
As'ue III case VI "iiiiah Il. farllh
f! against the county treasurer, an action
| brought to enioin that officer from sell
| ine F., cort,ir ,.oot 80 r,,,,,a ~
10. VI souiiu vi me
| ooiuiiipia 'oue' "hich Is useu lof mill
ing purposes only, for delinquent spe-
| cial faxes The decision affects n largo
| amount
| - r. "a 'iiu 'ta'
| thousands OF dollars IN taxes due the
| city, the payment of which a number
of owners of mining nronertv have
/ ,. -,
sought 10 eVaoe. Judge Clahcy's de-
| cision is as follows:
| "The plaintiff and defendant having
! agreed upon a statement of facts to be
| submitted to this court it is only nee
| essary to ascertain what law or con-
stitutional provision is apnIica b1e TO
| the facts as agreed unnn
1T is commended on the mart of the
| plaintiff that the assessment and tax
| mentioned in the agreed statement Of
| facts is nrohibited nv the nrovisions
| of article 12 section 9, of the constitu-
| ton of the state of Montana. which
provides that mining claims shall be
| faxed at the ra te nai5 tho Tinted states
| therefor, unless the same or some mart
| thereof is used for other than min
| ing purposes. This provision of the
| constitution has also been embodied in
| the law of the state and is found in the
| political code, section 3672.
THE stipulation of facts admits that
at the time of the assessment of this
property it was not used for any other
| than mining purposes; and if the con-
| stitution and law of this state applies
to an assessment for local improve
mentS, 1t is plain that this property
was not subject to taxation. With this
| in mind it becomes necessary to in
| qulre whether the assessment made is
| tax upon the property such as is
contemplated by the constitutional pro-
| VISION mentioned ana the law bf the
state'
| TAX IN It's ordinary acceptation Is
| wen UNDERSTOOD. Whlch involves a 1u-
ulelal construction OF the word II IS
49, ,a''!. tanl ~ aSceilali l,s exact legal
u ; III the lshl oi court uecls-
'o .",
| o.,a % - uellii . Wy cooieS Oh 1dA-
| +;o.,l aa.4...,.... t''~'
| ,Irn,nrt. Iiinusloh VI PERSONS anu
the 500 fen ~ ny au e u
ernn,ent and far Is, ppIi W .ale soN-
| lUTahston,. aia,ia,,n', ,es
word ra+a ns.o..sol 80
son far some n,blio rec VII " pc
"rha sunren,a no,,rt of +ho ,-,i.oa
| States in T,oan Association We Tonal,a
! 20 Wallace mage ga is as snod az ran
| he rofarrod r. Ga e, a., e,,,, -, -.
| ~ Hi'NA 10 ''s' i'ii'"s- a te'N
| itv Of onvarnrent fnr "a $1,000 -
| carrY.,n -, ~ , - u! poI ~. ~
| machiner,y ond o,earatinnr .h,t 20 49,
| nosed Gov , n,,hlia o,,,oar.o
.STbas, dafnitior iii ,,ee. -
| ya,biaoo 80 ,,,a,,t;n,,,. L. .-,l.N ~ -,
dofn;tion - ta az 1'.t,ot =; Inc ss'ie dc a'i
M, , as, ~ nc nc: - a "a.
in mind DiIInn ~ ,,is, ,,,nni. ~ $500;
nal cnrnarat;nns -, . VI AZ 1er
drav,s a di.+i,,nt;o 49,. =, $500. 80
raisin, ra,.ar,,n 80, , .sn d "a io'
noses ava ~, s,o,.,,s,o,,t ~
art,, far ao a., :is'es ,t.a asaiist plop
n,,h,fl i,,,r,,a,,a. Lit i'i "
.Dil1o, s,,, i, ~. .,,.,.,,
,a,-.,,,t >: - . ., wv, "A. H'''iouSh al,
10 o,,thnri,,a5 - ''ie ha VI d IA, a,i,'
t 10 ,Tu w VI Is pIalici ol me
1912 ars, -; I. q senei al statue GA
nleINchErcbas frp,,, pst ~ a., io'
~ - ~ I'm aa>att'h W any
taN VI ;nu s'ate-uoes not exempt IL
9. on, ~, NANNY ior d street assessment
49, oo' nc VI piopeIlS Vi cen
go w. LUMP alis from any LAX OF pupllc
- i t,a,, Miia.eNer, uoes hot exempt
49, :, "a -. a pa iis ia III liilpio Nl,'s
49,, II. ION vi .le pioperts' ana the
o',,e sisN oi 'ie Jaw mas oeeil .aheli III
o,,,.aho u uase, ii'os.iS lelei ing 20
49, ;tah,. rs, Siasesa,us pup''c anu CHAR
.Jn p rl, s. a., , >,
vi 100 ao'seseit vs., the mayor OF New
-, "a 80 :" a. d 'aSe ~ Nl'.h certain
m ~ to- uv'.'Gateu W ',us,ees
800, f ~, ;,'.t a'iu W Tue
49,, ~ - POI a.'ns the ciiai
.a - 80 - ~ 50 utui
~ ao,,,t t,a,a 49,, ~ .aAn,it,' ou.
- t,,a,a,, neiu &c. plopei y Na9
n,a,, e., 1aoo, ;,,,,lno,'o,,t,. an IL
~, ,i,o..,.,. ..i "nu .,ial
d. ,,,o,,,;,,u ~ ~, Nltiii -:
sn,,,,nr ,.ai,s,h ~ az liis 1ase -
r,a,ti,, 49, ~ - W '''s GU
..Annthe, ea,r T., n 9; ;r 49, ~ Co.
,,, T;. ~ it " " <r...