The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1902-07-29
ASSESSMENTS IN THE SEVERAL
COUNTIES DO NOT HARMoNlzE
STATE BOARD POWERlEss
Only a Few Of the Counties Assessed
Franchises-Facts Cleaned From
Assessors Reports.

clerk of the state board of tequaliza-
ton, has prepared a number Of tables
CLEANED from the assessment reports
of the 26 counties in the state, show
ing the valuations placed upon the
several classes Of property. These
tables disclose that there has not been
much uniformity in values made by
the assessors, except in some classes
of live stock.
1t was argued today that the equity
and justice of the state board posses
sing the power to regulate the valua-
lions and make them the same upon
every class of assessable property is
shown by these tables, but. as has
been frequently pointed out
the board has little powe.
to change valuations.
Very few of the assessors placed any
value upon franchises. Only five as
SCISSORS in the state considered the
franchises of electric light, express,
street ear or other companies worth
n cent. These were Lewis and
Clarke. which has placed a value of
1894, 500 upon them: Cascade, $780,
900; Silver Bow, 1913, 500: Missoula,
5 5000; Yellowstone, $4,53S.
Just how the franchises in Silver
Bow county which possesses a city of
60, 900 population are worth nearly
one-third less than the franchises in
Lewis and Clarke with a civ of only
%one-fourth the population will prob
ably set many people TO guessing.
In the matter of the values of house
hold furniture there appears to be an
other large disparity. Lewis and
Clarke again leads Silver Bow. The
household goods and furniture of this
county are valued at $267. $40. while
those of Silver Bow are placed at
$215.OSO. The county of Cascade
comes third, with a valuation of $170.-
311.
Many merchants will probably smile
when they read that all of the goods.
wares and merchandise in Silver Bow
county are only worth $1.766.795
when there are said to be two stores
in the city of Butte carrying larger
stocks than that. The county OF
Lewis and Clarke is second with the
valuation of That class of property.
Assessor MartIen having placed it at,
1897, O1O. Cascade is third with $780,
9O4, and Yellowstone fourth. With
$455,945. r
The solvent credits reported by the
different assessors places Silver Bow
in the lead with 500, 1926, Lewis an.d
Clarke second, $116,907, and Deer
Lodge third, $7S,11S.
Missoula leads with the value of
lumber anu wood, $522,155. RavaIii
is second, $143,T53, while Flathead is
third, S166, 1O5. The valuation of lu1n-
Der and wood in Silver Bow is less
than $4,000, another ,puzzler for the
state board.
Silver Bow county leads in the NUM-
Der Of mortgages returned. In that
county there is only $4s4. $50 tiei up in
mortgages according to the table.
Cascade is second, with $233,35S and
Lewis and Clarke third, 2$196, 555.
The live stock valuations present
more or less food for reflection on
account of the different valuations
given by the assessors.
In the matter of the number and
value of thoroughbred horses the
three counties reporting the largest
numbers are: Madison. 521. valued
at $38,10O; Gallatin, eos, $14, 400; Gus
ter, 80, $12,675. Rosebud reports none.
The per capita valuation of these ami
mails runs from $67 in Valley to $40
in Flathead.
Custer county returns the largest
number of range horses. There are
14.07S in that county according to the
assessors figures, valued at $253, 796.
Dawson comes second in number with
II. 6 2 valued at %$25S,997; Madison
third, 5000, $125,76O.
That Gallatin county is a great agri-
cultural community is shown in the
number Of work horses reported. That
county leads with 5,473, valued at
$162, 920. Fergus county, although
having considerably less, 3.94O, has
valued them at more, $172,S65.
The following are the first three or
four counties leading in the number
of beef cattle, cows, stock cattle.
sheep and other stock.
Beef cattle-Custer, 1925, $2SS,435;
Choteau. 1929, $9S,870; Beaverhead,
3,44S, s131,9S5. Carbon county has
none.
Cows-Flathead, 2,424, $75,725; Gal
latin, 2,46s, $74,O4O; Lewis and