The river press. [volume] (Fort Benton, Mont.) 1880-current, 1905-08-16
WEDNESDAY, AUG. l6, 1905.
SILVER BOW TAN DODGERS.

For several UOOtuS 0IIScT bO"
county has had in its employ q tax
expert, John H. Simpson. Mr.. Simp-
son was for two terms assessor OF
Kavalli county, and has been EN-
ployed by Lewis and Clark and other
counties in the state in connection with
matters concerning taxation. There
is not in Montana probably a mar
who Is better versed in the laws relat.
ing to taxation, and the devices re.
sorted to by men and women to escape
taxation.
The other day Expert Simpson made
q report t o 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.l7. 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.. Simp.
son says in his report to the commits.
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 taxa
ton. Though the county clerk may
make for you an accurate estimate OF
the ven 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 tax
alton you may make will produce.
No one knows to what extent the pres.
en-. 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 q very great extent.
You will be forced to increase the levy
on people who pay, to insure the need
ed revenue: If this fails to produce the
amount needed, then register the coun.
ty warrants not paid for want OF
funds"
Every county in the state is interest.
ed in this taxation matter in Silver
Bow. In that $S7, 900 due that is tied
up by injunction, the state has an in.
,erest. So long as the state is de-
prived OF its share, the other twenty
five counties in Montana must make |,
up. II the wealthy in Silver Bow car
save the payment of taxes by inlunc
lions, why cannot Lewis and Clark
Missoula, Cascade, and the othel
large counties do the same? If he,
do, then the great burden will fal
upon counties like Chouteau, wher'
tax lodging has not become the sc!
ence it has apparently in Silver Bow
Only q little while ago there was
question as to whether the Flowerre
Cattle company should pay its take
on some cattle in Teton or Lewis an
Clark. They were assessed in bot
counties, and the company paid i
both. But in one the taxes were pal
under protest, and afterward refunded
Had the Flowerree company followe
the Silver Bow scheme it would hav
asked for IN injunction, and had tn
Lewis and Clark judges viewed tn
law as the judges do in Silver Bow,
would have been granted.
The bad feature about the bushes
is that the west side courts in these il
junction cases do not give the cases
speedy trial, but allow them to dra
for months. and the assessor and tn
commissioners continue to assess an
eQualize without tangible results.
1t would seem as though the Silve
Bow situation is one where the sta
board OF equalization might with pr
priety call upon the attorney gener,
to take some action.