Fergus County argus. [volume] (Lewistown, Mont.) 1886-1946, 1905-08-18
SILVER BOW TAX DODGERS.

ASASoh ANA'Sl 1888. Ioi oCNNi "a |
months Silver Bow county has had in
its employ tax expert John II. Simp
son. Mr.. Simpson was for two terms
assessor of Ravalli county, and has
been employed by Lewis and Clark
and other counties in the state in con-
nection with matters concerning tax
alton. There is not in Montana prob
ably man who is better versed in
the laws relating to taxation, and the
devices resorted to by men and WON
en- to escape taxation.
The other day Expert Simpson made
a report to the commissioners Of Sill
yer Bow showing there are taxes re-
naming unpaid to the county of Sill
yer Bow, the collection being stopped
by injunction from the courts, amount
ing to $S7,553.17. He gives a list of
those who have gone to the courts to
save them from paying, and it in
cludes only wealthy people and large
corporations. There is food for thought
in some things that Mr.. Simpson says
IN his report to the commissioners.
These are some of the points he
makes:
"A taxpayer should not be permit
ted through the instrumentality of the
court, to tie up for an indefinite time
the assessments of property for tax
alton Though the county clerk may
make for you an accurate estimate of
the revenue required to meet the eX-
penditures of the county for the next
year, the law requiring you to make
the tax levy on next Monday, YOU find
yourself, owing to the practice men
toned above, unable with any degree
of accuracy to arrive at the amount
of revenue any given levy or rate Of
taxation you may make will produce.
No one knows to what extent the pres
ent assessment upon which you are
to make a levy, the collection of which
will be by the courts restrained, if the
practice of restraining the treasurer
is INDUCED in to a very great extent
You will be forced to increase the
levy on people who pay, to insure the
needed revenue: if this fails to pro-
duce the amount needed, then register
the county warrants not paid for want
of funds
Every county in the state is inter
ested in this taxation matter in Sill
yer Bow. In that $4,000 due that is
tied up by injunction, the state has an
interest. So long as the state is de-
prved of its share, the other twenty
five counties in Montana must make it
up. If the wealthy in Silver Bow can
save the payment of taxes by injunc-
lions, why cannot Lewis and Clark.
Missoula, Cascade. and the other large
counties do the same? If they do. then
the great burden will fall upon coun-
ties like Chouteau. where taX-doging
has not become the science it has APP
parently in Silver Bow.
Only a little while ago there was a
question as to whether the Flowerree
Cattle company should pay its taxes
on some cattle in Teton or Lewis and
Clark. They We're assessed in both
counties, and the company paid in
both. But in one the taxes were paid
under protest, and afterward refund
ed Had the Flowerree company fol
lowed the Silver Bow scheme ii would
have asked for an injunction, and had
the Lewis and Clark judges viewed the
law as the judges do in Silver Bow, il
would have been granted.
The bad feature about the business
is that the west side courts in these
injunction cases do not give the cases
a speedy trial but allow them to dras
for months, and the assessor and the
commissioners continue to assess ant
equalize without tangible results.
1t would seem as though the Slew
Bow situation is one where the state
board of equalization might with pro
priety call upon the attorney genera
to take some action.