The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-08-27
TO D|SOBEY THE ORDER
ts5sst
County Attorney Duffy Advises
the County Clerk.
ASSESSMENT WILL STAND
Attempt of State Board to Advance As
sessment on Cattle and Sheep
Will Be Observation-Disclosures
mus Is Courted.

Deer Lodge county will resist the ac-
ton of the state board of equalization
in elevating the assessment on sheep
and cattle in this county. 1t is proba-
BILE other counties will resist also.
County Attorney Duffy rendered an
opinion yesterday declaring the position
of the state board illegal and advising
the county authorities not to obey the
state boards mandate. Other counties
Of the state where a similar increase
has been made will also resist.
The state boards order is contained
in the following letter:
Helena, Mont, Aug. "a, 1S99.--M
Martin, County Clerk, Deer Lodge
County-Dear Sir: The state board of
equalization for the purpose of max
ing the assessment of the property in
your county conform to the true value
in money of the property assessed, as
well as for the purpose of equalizing
the values of property of the same
character in different counties, have
carefully examined the assessment re-
turns Of the different counties and have
utilized all means of knowledge availa-
Bile. AS result of the labors perform
ed by the board you are directed to
classes of property named:
"Cattle-Beef cattle amount per head
as returned by county clerk, $34.S6;
amount per head fixed by the state
board, $40: per cent. of raise or reduc-
ton made by state board, 14la raise.
Stock cattle, amount per head as re-
turned by county clerk, $40; amount
per head fixed by the state board,
$3.50; per cent. of raise or reduction
made by state board, 1919 raise.
"Sheep-Stock sheep. amount per head
as returned by county clerk, $3.50;
amount per head fixed by the state
board, $2.75; per cent. of raise or re-
duction made by state board, 10 raise
Lambs, amount per head as returned
by county clerk, 50; amount per head
fixed by the state board, s2.25; per cent.
of raise or reduction made by state
board, IL raise.
Il herewith return report that you
may make entry of the above changes
in your report. After the entries are
made please return as soon as, posi-
BILE. By order of the board.
DAVID MARKS,
CLERK State Board of Equalization
In the absence of County Clerk Mar
tin, Deputy Clerk Healy received the
message and asked the advice of the
county attorney. Mr.. Duffy prepared
the following in reply:
In answer to the question put by
you to me in reference to the action
of the state board of equalization of
this state to increase the valuation
upon special classes of personal prop
erty, permit me to state that it is my
opinion that the state board has no
lawful authority to make the increase
referred to in your question. l re-
spectfully refer you to the decision of
our supreme court. found in pages 473,
474, AIS, 476, AT, ATS, 479 and 4S0 vol
ume IS, Montana Reports, in the case
of the state of Montana ex rel. r. c.
Wallace ct al, VS.. the state board of
equalization. The supreme court in
this case, while not expressly deciding
the exact point at issue, clearly intim-
ates that the board has not the author
ity it assumes to have in the matter,
and the weight of authority is against
the position taken by the said board,
in my opinion. To get a decision in the
matter, refuse to comply with the de-
mand of the state board served on you,
and thus permit said board, if II be
so advised, to institute mandamus pro-
ceedings against you. The question Is
an important one and should be passed
upon by our supreme court at as early
date as possible. that time, labor
and money may be saved to this coun-
ty and it's taxpayers. Very respect
fully, ]. H. DUFFY,
County Attorney"
There are assessed in this county 400
beef cattle, 15,105 stock cattle, 51,632
stock sheep and 100 lambs. The fol-
lowing table shows the total valua-
tions in these classes as assessed, as
compared with the total valuations as
the state board proposes to advance
them:
Original. AS Raised.
Beef cattle -. IS 1920 s 16, 800. 90
Stock cattle 49,. :. 30O.1S5 339, S62. so
Stock sheep 80. :. 129305 141, 9SS. 90
Lambs 80. 80. -. 15,400 1925 90
Totals 49,. :. ..$459,150 $515 535. so
Total advance 800 .,,,,.S5 $50 1856 so