The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1901-02-01
They PLACE
VALUATIONS
AT COUNTY ASSESSORS AN
NUAL MEETING.
CATTLE APPRAISAL RAISED
And Sheep ~Lowered-committee
Appointed to Look After
Legislation.
APPRAISAL RAISED

&1IfVAAsS~ w AOV0 1AS E.
Legislation.
A. P. Smith, county assessor of Vel
lowstone county, returned yesterday
from Helena, where he attended the
annual meeting of the assessors of
Montana. This years gathering saw
a number of nav faces, the voters of
the different counties of the state de-
cided last fall to make several changes
in the office Of those who list prop
erty.
Mr.. Smith was appointed OH the
committee to report on the assessment
of lands. He says the meeting vas a
very harmonious one, nothing occur
ring to cause a friction among the
members present. II
The livestock committees report
recommended that stock cattle be as
sessed at 1872 per head; yearlings, SIS;
two-year-olds, $40; beef cattle to be
valued by the ASSESSOR; dairy COWS,
$50; stock sheep, including lambs,
So. so; hogs, IS Members of the
committee believed that no definite
value Of horses and bucks could be
placed, recommending that it be left
to the discretion Of the assessors.
AS compared with the Recommended
lions made last year by the assessors
association this in an increase Of SO
cents per head upon stock cattle with
no changes in the valuations of the
other classes. @
Last year the assessors agreed to as
sess stock sheep at 3d. rs per head and
lambs at So so that this years recon-
mendation favored the sheep men.
The report of the committee on bank
stock and merchandise recommended
that in placing valuations upon those
properties the assessors follow the
law. The report was adopted.
The report of the committee on the
valuation of logs and lumber which
is printed elsewhere as we'll as the re-
port of the committee Oh lands were
both adopted without change. The
attorney general is asked to furnish
, an opinion upon the question of the
taxation of script lands.
The committee on lumber and logs
recommended the following valuations
per thousand: Rough lumber, S.;
first class, So; dressed and merchan-
disc, So. so. The committee also rec
| commended that the valuation Of logs
be left to the judgment of the as
SCISSORS.
{ The committee on lands made quite
a long report as follows:
"Owing to the fact that the law
, requires values of all real estate of the
more important counties of the state
to be fixed by a board of appraisers,
I: while a greater number of the counties
: is to be fixed by the assessors, there
l fore, your committee would recon-
. mend that the assessors in counties
, where values are fixed by appraisers
< furnish to the assessors of counties
: where the assessors are required to fix
/ the valuation, a list showing the
: average appraised value of the follow.
: ing classes of land:
"Grain land, first and second class.
,"Hay land, first and second class.
Grazing land, first and second
class. y.
Climber land, suitable for saw logs,
and all other, second class.
: cit is we'll known fact that many
acres of land outside of government
survey have been acquired by individ.
uals under what is known as govern.
ment scrip, and the parties owning
this scrip land have thus far refused
1 to pay taxes IN the same. Your com
t mittee would recommend, therefore,
f thai the attorney general give an opin.
! ion IN writing as to whether said
lands are taxable or not, to the several
: assessors in the state for the guidance
s of assessors in assessing such land"
A committee on legislation has beer
s appointed to urge the passage by the
S legislature of any laws the assessors
f may deem needed.
The assessors after disposing of the
0 reports of the committee devoted some
time to a discussion of needed legisla'
9 tion to be recommended to the legis
lature by the assessors committee or
s legislation. It was decided to ask
! that the time for turning in the as
sessment books be extended from the
second to the third Monday in July,
Another change asked is that the col
lection of road and poll taxes be taker
from the assessor and placed in the
hands of the road supervisors or some
u other person.
County Commissioner CLARK o.
Lewis and Clarke county, who was il
attendance, said that on account o.