The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1902-08-12
TUESDAY, AUGUST u, 1902.
A LEVY.

#-. ~ OOOo I'll .EVIs
While the county commissioners
are lowering the taxes levied by them,
the city and directors of school dis
trict No. 2 raise the levies they make,
and raise them enough to more than
offset the reduction by the commits
Sioners.
The resolution Of the city council
providing for the levy for the pres
ent year says that the taxpayers of
Billings must pay one mill more than
they paid last year., Oh ten and one
half mills, making the total tax levied
for the city one of eleven and a half
mills, the additional mill being that
imposed by the county commissioners
in conformity with the law for fire
purposes, a levy that is mandatory.
A rather nice question arises in con-
nection with TINS double levy and one
hat is likely to be decided by the
courts. Section 4S14 of the political
code of Montana, which has reference
to the power of municipalities to levy
taxes, says that the amount of taxes
to be assessed and levied fer munich
pal or administrative purposes must
not exceed per centum on the as
sessed value of the taxable property
OF the city or town, and the council
may distribute the money collected
into such funds as are prescribed by
ordinance"
Seemingly the section is very clear
and seemingly also the city council
has exceeded it's authority in max
ing the present levy. The extra half
mill tackled on for park improvements
seems to be the one which is causing
the mischief and which may be causid-
ical of considerable trouble to the
city in the collection OF the entire levy.
Ten mills, the old style of arithmeti-
cal calculation says, is one cent, or
in the present case one per. centum.
If that of computation still
holds good the council will find that
it has made "a mistake somewhere and
may have to make a revision of it's
levy. The money which the council
calls for may be needed, but the fact
still remains that there is a very ap-
parent violation of the law in the
manne adopted for it's collection.
Even had the extra half mill not
been added it is considered in some
i ~, v+ ~. f1O+ tho low, ,,@,1J ,4;1I ~
in excess cf the limit provided by the
code. The tax of one mill which the
county commissioners are required to
levy by law for fire purposes may be
considered az a tax for the benefit of
the city and hence properly charge
able as a portion of the whole levy.
II this theory should prove to be cor
rect it will be seer that instead of
being only a half mill above the legal
limit, the levy is just three times in
excess of that sum. In other words:
Reckoning the one mill fire tax as
properly apart of the whole levy, the
city would be compelled to make its
levy nine mills, which, added to the
fire levy, would keep the full levy
within the limits imposed by the code
1t is possible that this matter was in
vestigated and competent authorit,
consulted before the levy was made
but for all that it locks to a lavma1
as though there was a very eviden'
violation OF the law in the action O
the council. AS there is considerable
complaint heard just now @concernin.
the high rate of taxation to which tn,
people of the city are asked to submit
some of the dissatisfied ones may b,
tempted to refuse to make paymen
when the time for collecting take
comes and the city will probably fin
itself compelled to- invoke the law t
enforce collection. If this does no
happen it is possible that some on
may take the Initiative in the othe
direction and seek to enjoin the cit
from the collection of a charge held
be illegal.
FL