Daily inter mountain. [volume] (Butte, Mont.) 1881-1901, 1900-02-13
Some That Cannot be Avoided
With Present System.
ST0CKMEN ARE KICKING
Secretary of State Hogan Makes a
Comparative Statement of Last
Years Tax.

0oSCSSO1S VI CNCIy COuuLy Ill tuc Sldlc
are preparing to begin the assessment
of property in their counties March l,
says the Independent. While it is too
early to predict with n degree of ac-
curacy what the total assessment for
1900 will be, there is no reason to suppose
that it will not equal, If not exceed. last
years taxable valuation. In some of the
stock growing counties of the state COM
plants have been made against the ac-
ton of the assessors at their recent meet
ing in Helena in agreeing to slightly raise
both the cattle and sheep assessment.
The sheepmen in particular have pro-
tested that sheep were already assessed
more in proportion to their real value
than were other classes of property.
Secretary of State T. S. Hogan. who
is a membe of the state board of equali-
zation, was asked yesterday to give some
comparative figures as to last years as
sessment. Secretary Hogan admitted
that there were a number of inequalities
in the assessment, but such could not be
avoided as the law had been interpreted
in the past.
1T may be as we'll to understand in the
beginning" he said, that Montana is no
exception to the rest of the world, and
that there are injustices n inequalities
here, as elsewhere, in the matter of the
assessment of property; but some of the
statements made about the relative as
sessment of different classes of property
are very misleading, to say the least, and
may probably do some harm in getting
~ a false idea on this subject.
1t has been we'll said, that there is
no subject which modern man has at
tempted to solve with SO little success as
that of taxation and while our present
system of taxation exists, all property
which Is visible to the eye and the exist
ence Of which is common knowledge in
the community, will pay more than its
property as money. jewelry n evil
dences of indebtedness. But I do not
desire to go into the ethical consideration
of the subject at all. I will merely pre-
sent, if you wish, a few figures to show
what percentage of taxes the several diff
ferent kinds of property pay in the state
of Montana. 4
There has been much bitter complaint
by the sheepmen on the assessment of
their property. Compared with some
classes of property they have, no doubt.
just cause for complaint, but compared
with other visible property, which every
assessor can find and assess. l do not
believe they have cause for complaint.
1.-THE total assessment of the state last
year was, approximately, $142.0 O0, 600. The
assessment of sheep amounted to $780,
coo. or 5.84 per cent of the total. The as
sessment on live stock, including cattle.
sheep, horses, hogs, was 1865 Per cent
of the total assessment of the state.
1.-The assessment of all real estate-out-
side of the cities-and improvements
thereon, amounted to Il per cent of the
total. Therefore the assessment OF all
live stock, grazing land, agricultural
ing mines, amounted to practically 50 per
cent Of the total assessment of the state.
"When it is borne in mind that the
most valuable property in the state, the
mines, are exempt from direct taxation,
I think it must &c conceded hat this as
sessment is not so disproportionately
high as has been intimated by some of
the newspapers. The mines, last year,
were assessed IS, 900, 900 on thcir net out
put, or 500 per cent of the total; and
thereon only paid LIS per cent of the total
assessment.
The reason for this small assessment
is the constitutional provision which linn
its the assessment of any mining claim.
no matter o valuable, to IS per acre on
quartz lodes and 500 ger acre on coal
mines.
"The railroads paid taxes on an as
sessment of SIS, 300, 900. or 1928 per cent
of the total: and city property and Inn
provements thereon as assessed at 27.s
Of the total.
LAS compared with each other, 1t will
be seen that these classes of property,
outside of the mines, are assessed some
thing like their relative value. But the
total of this assessment amounts to over
81 per cent of the whole, leaving less
than 8 per cen rs the assessment on
money, bank stock. solvent credits, mer-
chandise, street railways, express COM
panies. and like properties.
THAT this class of property escapes
taxation is self evident, but it is not easy
to find a means of correcting the evil. II
the assessors and county boards of equal
ization fail to find this property it is aO-
solutely impossible for the state board CT
equalization to do anything with it."
MAS0IlE CARNIVAL.