The Kalispell bee. [volume] (Kalispell, Mont.) 1900-192?, 1901-01-26
Proposed Change In Assessing
Property.
ASSESSORS FAVOR 1T.
Aimed at NONRESIDENT Mortgage Holders
Who Now Escape Taxation.

ments, notice of which was given in
the house by Representative Baggs
some days ago, is designed to make
assessments more just and equal
than they can be made under the
present law. The bill is practically
a copy of the California law on the
subject.
The bill is advocated by county as
SCISSORS generally, and members have
received number of letters from
them in reference to it. Thy argue
that at present no money is derived
from money loaned on mortgages or
securities by persons or corporations
who are non-residents and as the law
now stands resident taxpayers are
required to pay taxes on every dollar
invested in such securities, while the
nonresident security holder has the
exclusive benefit Of taxation, thereby
making the law unjust and unfair by
favoring the outside money lenders.
They say that to avoid taxation
resident security holders frequently
assign their securities to some other
state to do business by power Of at
torney for no other purpose than to
avoid taxation.
1t is also argued that the bill would
do away with double taxation which
nearly always occurs now when the
property assessed is mortgaged while
under the proposed law the assessed
valuation of the state could be ma
any hardship upon the encumbered
taxpayer. The bill reads:
"All taxable property must be as
sessed at it's full cash value. Land
and improvements thereon shall be
separately assessed. Cultivated and
uncultivated land Of the same quail
ity and similarly situated shall be as
sessed at the some value. A mCTieagC'
deed or trust contract or other obi
cation by which a debt is secured,
shall, for the purpose of assessment,
and taxation be deemed and treated
as an interest in the property af-
fected thereby except as to railroad
In case of debts, so secured the value
of the property so affected by such
mortgage deed or trust, contract or
obligation less the value of the secur-
ity, shall be assessed and taxed to the
owner thereof in the county city or
district in which the property effect
ed thereby is situated. The taxes SO
levied shall be lien upon the prop
erty and security and may be paid by
either party to such security, if paid
by the owner of the security the
tax SO levied upon the property effect
ed thereby shall become part of the
debt SO secured.
IF the owner of the property shall
pay the tax SO levied on such secur
ity it shall constitute payment
thereon and to the extent of sucf
payment a full discharge thereof is
such security or Indebtedness shall
be paid by any such debtor or debt
ors after assessment and before tn,
tax levy the amount of such levy ma.
likewise be retained by such debto
or debtors shall be computed accord
ing to the tax levy Tor the precedin:
year; and every contract by whicl
debtor is obliged to pay any ta
or assessment on money loaned or o,
any mortgage, deed or trust or othe
lien shall as to any interest specific
therein and as to such tax or assess
ment be null and void.
Senator Biggs has introduced
bill providing for the inspection :
all Oil shipped into the state, which
used for lighting and heating pu
poses.
The bill doesn't confine the inspe,
ton of Illuminating oils that are shi]
ped into the state, but also to til
oil that may be produced here. Th
bill provides that the Tagbliaue ties
be used to determine the quality
the oil. The manner of inspecting tn
oil is infinitely described in the bi
which provides that the inspectc
shall mark each barrel with STAN
approved"
AS in other states the oil inspectc
is to be appointed by the governo
and the inspector will have to fl
a bond for $4,000, and each of HI
deputies for $1,000 the inspector an
and the deputies are to be paid on
fee basis as follows:
"The inspector or deputy inspectt
is entitled to demand or receive fro
the owner or party calling on him, {
for whom he performs the inspection
the sum of 40 cents for a single ba
rel, 25 cents each when the lot dot