The river press. [volume] (Fort Benton, Mont.) 1880-current, 1905-10-18

the front seat among those in which
the tax levy for county purposes /,
less than the average amount. 1T
levy for county purposes this year II
only IL mills, a rate lower than thar
of twenty other counties ia Montana,
while only four counties in the state
cascade, Jefferson, Lewis and Clark
and Silver Bow-have a lower tai
levy for county purposes. The high.
est county tax levy in Montana is tina,
of Granite county, in which a tax oil
"a mills on each dollar valuation is
made for county purposes.
But the variation in state tax levies
made by the several counties is prob.
ably the most interesting feature OF
Ryan's exhibit. A state tax should
be uniform throughout Montana, as
the funds to which it supplies revenue
are intended for the use and benefit of
residents in every part of the state,
without %favoritism or discrimin alton.
Each taxpayer being guaranteed the
benefits resulting from the collection
and disbursement of these public
funds, he should contribute to them in
exact proportion to the value of his
taxable property.
Reference to the tax levy records,
however, shows that such is not the
case. In Dawson county, for instance,
the total state levies this year amount
to onlys lilo mills, whereas in Flat
head and Silver Bow counties a total
levy of 81 mills is made for the various
state funds. In Chouteau county the
state tax levies amount to 81 mills,
and ia other counties the total varies
between.the extremes mentioned.
This variation in the state taxes lev
led by the several counties is due to
defective legislation. The present
general state tax of q mills is fixed
by the constitution and is uniform
throughout the state. The stock de-
tective and inspector tax is levied un.
der a state law which says it shall not
exceed II. mills, the amount to be de-
termineds by the board Of stock com.
missioners, aud this tax is also be-
lieved to be uniform throughout the
state. The state levy for the wolf
bounty fund was increased to AZ mills
by the ninth legislative assembly, and
is also supposed to be the same in
every county, although the tax returns
OF last year showed that three counties
made a clover levy than the law re-
CURED.
The manipulation Of state tax levies
is effected in connection with the stock
indemnity and sheep inspection and
indemnity funds, the laws providing
for these taxes permitting q maximum
levy of one-half mill in each case, but
authorizing each county board to make
any levy 1t see fit. The tax returns
OF last year showed that one county
made a stock indemnity fund levy Of
only one twentieth of a mill, while two
counties adopted the maximum lev,
Of one half mill. For the sheep in
specttop and indemnity fund, the levy
in some counties was twice as much as
that made in other parts OF Montana,
This discrepancy in state tax levies
affects only the livestock interests, as
the funds to which they apply are col.
lected only upon that class of prop
erty. AS each owner of Montana live
stock receives equal benefit and pro
lection from the laws administered
from these funds, there should be nc
inequality in the tax levies made 70,
the purposes indicated. 1t is unjust
to collect from one taxpayer twice al
much as is paid by his neighbor across
a county line when both are equal,
interested in the purpose for which
the tax levy is made.