Daily inter mountain. [volume] (Butte, Mont.) 1881-1901, 1899-01-03
THE MESSAGE OF GOV. SMITH

vi UV Y. OUlllu|
tions during the past two years which were
not in existence prior to 1897 But, as a
matter of fact, the taxes collected for 1898
VIII largely exceed the tax collection for
1876 by reason of the fact that our assess
ment has been largely increased during the
two years and the delinquent taxes are
much less, SO that, on the whole, there has
been a very perceptible gain in the tinan-
cial condition of the commonwealth during
the past two years.
submit herewith an abstract of the con-
dltlon OF the general fund during the past
two years:
GENERAL FUND, 1897.
Dec. 1st 1896, cash in the hands of
the treasurer ...................S2 81. .239 SS
transferred from school and other
FUNDS .:......... .................... 1905 12
lash received during the year 1897. SOB 6A So
$685., ,95s 10
Paid out on warrants during the
year .:........... ..................$5 $500 91s 62
a, alu on interest during the year. 1880 Ii
transferred to the University in
come fund .......................... 100 90
$685., ,s5s 70
Balance cash in the hands of the
treasurer Dec. 1st 1S97..........$ 46
WARRANT ACCOUNT, 1897.
Warrants outstanding Dec. 1st
1o'o .............. 1866 974 81
Warrants drawn during the year
1891 .......... Observation-Disclosures. 25320 OF
1892, 494 GA
warrants pald during the year. ,31S 62
Warrants outstanding Dec. 1st
1887 ......... ................ $37I 576 O2
GENERAL FUND, 1898
Dec 1St, 1898, cash in 10 hands of
the treasurer .....................,,.S 46
Received during the year ~ 5O3 All O2
, transferred from the Law Library
fund ......... ..... ............... 1206 67
| Transferred from the University
Library fund Observation-Disclosures. 1267 55
Transferred from the State Exam
iners fund Observation-Disclosures. $500 90
-, transferred from the School funds 1883 "A
transferred from the Soldiers
Home fund ACKNOWLEDGEMENTS. 2912 O2
$500 497 46
Paid during the year on warrants $5O5 756 q
Paid during the year on interest. 1473S IS
$500, ,494 76
Dec. 1st, balance cash in the hands
Oh the treasurer ....................$ 2 70
WARRANT ACCOUNT, 1885,
Warrants outstanding Dec. 1st,
Warrants issued during the year
$S46. .234 42
Warrants paid during the year $505, 1855 21
warrants cancelled during the
year ...........,... .-............... 2,S29 90
s5os,5s5 21
Warrants outstanding Dec. 1st,
1898 .......,..... $337 649 21
This assembly. however must not be
lulled into indifference or careleSSneSS on
account of the showing thus made, for each
year adds additional burdens to the state
which must be met. The cost of maintain
ing our numerous schools, all of which have
been fully inaugurated with the exception
Of the school of mines, the increased num-
bers in our state prison and asylum and
in the reform school, orphans home and
soldiers home, all add additional burdens
which must be met
We were enabled to make this showing
largely by reason of the legislation enacted
ures enacted by the Fifth legislative as
sembly call for particular mention at this
time The one is known as the "nheri-
tance tax law" During 1897 the revenue
for the state produced by this law amount
ed to only one hundred and thirty-six dol
lars and ffty-siX cents ($136.56). but during
1898 the state has received as its portion of
said tax the sum of six thousand, nine hun
dred and twelve dollars and seventy-two
cents (S6,912.72) This is a tax which hurts
no one and can, with all proprety, be laid
and collected justly. I would call the at
tention of this body to the first section of
that law, and ask that you amend it SO as
to make it more definite and certain to
it's meaning and Interpretation, and that
the taxes collected under it may be ascer-
tained and collected with more certainty,
and that real estate as well as personal
property, descending to the direct heirs be
assessed for taxation under the law. I
would also, If possible, make it more i'm
perative as to just what assessment ap-
praisement of the estate should be taken as
a basis for collecting the tax for in numer-
Gus instances in large estates / have noticed
a a
ing an appraisement made for taxing pur-
poses. The matter should be made so
plain, definite and certain that one
could evade the payment or levy of that
tax.
I desire further to call your attention to
the benefits resulting from the bill passed
by the last legislative assembly, taxing in
surance companies doing business in this
state. After the passage of that law and
during 1897 the total amount received by
the state for licenses and taxes from in
surance companies amounted to thirty-one
thousand and nineteen dollars and ninety
cents 1881 ,019.9O and during 1898 the collec-
ton from that source aggregated forty-one
thousand, eight hundred and fifty-seven
dollars and forty-two cents ($41 ,s57 40 An
of this revenue has been collected and re-
ceived by the state without adding one ad-
ditional dollar to the general public tax
payers of the commonwealth.
The railroad assessment of this state was
largely increased during the past two
years, from ten million, four hundred and
nlfly-elSnt tnOuSanO TWO nundfed ana
thirty dollars and eight cents (sl043S,-
23l 0S) in 1896 to thirteen million. seven
hundred and ninety-three thousand, five
hundred and eighty-one dollars and thirty
five cents (s13, 1913 58 80 in 1898, or an in
crease of three million, two hundred and
fifty-five thousand, three hundred and fifty
dollars and twenty-seven cents C$3, 3,255, 20.
HOW TO INCREASE THE REVENUE.
In order to meet the additional burdens
which will be laid upon the state, recon-
mend for your consideration the following