The river press. [volume] (Fort Benton, Mont.) 1880-current, 1905-01-11
WEDNESDAY, JAN. II, 1906.
Is IT A LEGAL TAN?

If members of the ninth Legislative
assembly happen to have a little leis'
ure time on their hands, they might
devote some of it to an investigation
of a tax imposed upon the people OF
Montana by a former state legislature,
but which, il is believed, is unconsti.
tutional. We refer t the tax Of one
tenth of a mill levied upon all assess
able property in Montana for the fish
and game warden fund.
The rate of taxation upon real and
personal property for state purposes
is limited by the state constitution.
Section 8 of article II says: "When-
ever the taxable property in the state
shall amount to 800, OO0, 600, the rate
shall not exceed >: mills on each dol.
lar of valuation: and whenever the
taxable property in the state shall
amount to $500, QUO, 900, the rate shall
never thereafter exceed II mills on
each dollar of valuation" The franz
ers of the constitution intended to linn
it the ate of taxation for state pur-
event that sufficient revenue could not
be derived from such tax levy, they
added this proviso: "Unless a prop
OsitiOn to increase such rate, specify
ing the rate proposed and the time du-
ring which the same shall be levied,
shall have been submitted to the PEG.
pie at a general election, and shall
have received a majority OF all the
votes cast for aud against it at such
election"
The valuation of taxable property
in Montana having exceeded 800. 600,
600 since we became a state, the levy
for state purposes has been limited by
the state constitution to q mills. But
some four years ago the Legislature
created a fish and game warden fund
and provided that q general tax OF
One.tenth of u mill be levied upon al
real and personal property in Mon
tana to supply revenue for this fund
This addition to the state levy, &C
cOrding to some authorities, makes i
exceed the maximum rate permitte,
by the constitution, and If that is tn
case it should be removed from tn
statutes.
The tax levy of one-tenth of u mil
for the fish and game warden fund i
not a very heavy burden upon the in
dividual taxpayer, but in the aggre
gate it requires the collection of abou
$2O,0oO annually from the people G
Montana. In four years, as a rcsul
Of this alleged unlawful tax, the su,
of about $50, 600 has been received b
the state treasury.
The commissioners OF the sewers
counties are required to make thi
state levy of one-tenth of a mill au
nually for the fish and game warde
fund, but the officials of Dawson coun
ty fatty refused to do SO and the pro
perty owner of that part of Montan
have escaped the imposition. Accord
ing to advices from Glendive, suit wa
brought against the Dawson count
commissioners to compel them t
make the game warden tax levy, bu
it is reported thai the attorney ger
eral concluded that the tax levy wa
illegal, and the attempt to enforce it
collection in Dawson county wa
abandoned. In the Meantime. tn
game warden tax levy has been mad
annually in the other twenty-ti
counties in Montana.
If the state legislature Il make
general tax levy for the game warde
fund, it can make additional levie
for other purposes and disregard an
Limitation imposed by the constit,
ton. 1t is required by the latter i,
strument, however, that such extr
taxation must be authorized by a III,
jority vote of the people, and this a,
thOrity has not been given to sustai
the game warden tax of one.tenth of
mill.
On behalf of property owners VII
are required to pay this game wardt
tax, the River Press suggests that Il
present legislative assembly inquil
into the question of its legality.