The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1901-10-01
hearing that they would take up the
matter in Carbon and put Carstens
through" if possible.
FOR UNIFORM SYSTEM.
State Examiner Makes Suggestions
Concerning Tax Lists.

State Examiner Makes Suggestions
Concerning Tax Lists.
State Examiner Hudnall has issued
a circular letter to the county clerks
and ~treasurers of the state in which
he makes some suggestions that he
thinks will greatly simplify the rec
ords which have to be kept by those
officials in the matter of delinquent
taxes. Accompanying the letter are
blanks and forms calculated to bring
about the changes he recommends.
He believes that in the 26 counties
of the state the delinquent taxes will
aggregate fully $500, 600, but because
of the manner in which the records
are now kept he says it is impossible
to get at the exact amount, although
he believes his figures are approx
imately correct. In the letter which
he has issued he says:
Because of it's Importance this Of
flee recently tried to compile the
amount of delinquent taxes unpaid in
each county December 1, 1900, for
that and each preceding fiscal year.
This effort showed that apparently
the total unsolicited taxes in the
state was over $500, 900, but as nc
adequate or uniform method of &C.
counting these taxes was in general
use the total was incorrect and only
by great labor in several counties
could accurate data for the entire
state be had.
For this conditions no one was es-
pecially censurable. The political
code makes it the duty of county
clerks to annually report total delin-
quent taxes for the year and for each
preceding year. but the code does
not prescribe a practical method for
needs of either clerk or treasurer and
it does not require some records kept
that involve expensive books and
much utterly useless labor. For ex-
ample. the treasurer must deliver to
clerk a delinquent list containing all
matter and things in the assessment
book and the clerk must make an
entry i ma book similar to that requir-
ed of treasurer-a tax sale book
neither of these serve any useful
purpose in clerks office and the last
can be eliminated from the treasur-
er's ofice. A delinquent list will here
after be substituted for tax sale
books in both offices.
"Some counties have not kept a de-
linquent book; this makes reference
to assessors lists necessary and as
those can contain only a small part
of the data required after tax is de-
linquent it is often impossible to sup
ply needed information about proper
ty and taxes. Facts that ought to be
gotten in three minutes require as
many hours to find.
Acting under authority of section
491, political code, sShis office has de-
vised a method in which the aim is
complete, useful records of all
delinquent property and taxes. Help
full suggestions in the matter were
made by Deputy Treasurer w. G..
and Deputy Clerk G. J. Clark,
Of this county.
The collection of delinquent taxes,
those which are a lien on
realty should be given close atten-
ton in all the counties and where
the redemption period has expired,
the county ought, after necessary
legal notice, to get a deed for all un-
and then sell it. In Lewis
and Clarke county this is being done
and to date $4,000 old delinquencies
has been collected. This gives state,
and schools needed funds,
clears the county books, puts much
property back in the taxpaying class,
and as tax paid realty is more sala-
BILE directly benefits the owner"