The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1904-03-18
PERSONAL PROPERTY TAXES.
Law Prescribing Collection Where Not
Lien on Real Estate.

kuSO OU nSuu G8I0ICs M
While it is not generally known by
taxpayers, the legislature last year
passed a law which is designed to
protect the several counties of the
state from people who dodge the
matter of paying taxes On personal
property. Thousands of dollars have
been lost annually by the counties
Of the state by reason Of loose meth
ODDS applied in the collection of per-
sonal taxes and the new law makes
ample provision to enforce collection
of personal taxes Immediately after
the assessment is made, providing
there is no real estate security COW
ering the same.
In Yellowstone county an effort is
to be made to strictly enforce the fol-
lowing sections Of the statutes re-
lating to the collection Of taxes on
personal property:
"Sec. 3940. It shall be the duty Of
the assessor, upon discovering any
personal property in the county, the
taxse upon which are not in his opin-
ion a lien upon real property sufficient
to secure the payment of such taxes,
to Immediately make a report to the
treasurer setting forth the nature,
amount and assessed valuation of the
said such personal property, where
the same is located and t he name
and address of the owner, claimant or
other person in possession OF the
same.
"Sec. 3941. The county treasurer
must collect the taxes on all personal
property and in the case provided
for in the preceding section, it shall be
the duty of the treasurer Immediately
upon receipt of such report from the
assessor, to notify the person or per-
sons against whom the tax is assess
| ed, that the amount of such tax is
due and payable at the county treas
urer's office. At the time of receiv-
ing the assessors report, or at any
time before November l, the treasurer
may collect the taxes by seizure and
sale of any personal property owned
by the person or persons against
whom the tax is assessed. The coun-
ty treasurer and his sureties are liza
BILE ON his official bond for all taxes
on personal property within the coun-
ty which through his wilful failure
or neglect is uncollected. .| Y
"Sec. 3943. The treasurer shall be
governed as to the amount of taxes to
be collected by him on said personal
property by the state and county rate
of the previous year. ePrsonal pro-
perty which was in the state and
subject to taxation on the first Mon
day in March of any year shall be
taxable wherever and whenever found
in any county in the state, whether
the same eb owned, claimed or pos
sessed by the person owning, claiming
or possessing it on the first day OF
March or not; provided that in case
the same property is assessed in
more than one county, the county
first making the assessment shall be
entitled to collect the taxes.
"Sec. 3946. The treasurer must or
or before the first day of December
of each year note on the assessment
book opposite the name of each per
son from whom taxes have been col
lected by him in pursuance of such
report of the assessor the amount
of taxes r eceived and the date Of
the receipt thereof, or in case such
taxes have not been collected by hin
the reason why such collection was
not made.
"Sec. 3947. The assessor must note
on the assessment book opposite the
names of each person owning, claim
ing or possessing such personal pro
perty which may be SO reported by
him to the treasurer, the fact tina
such report was made to the treas
urer and the date when the same wa'
so made"