The river press. [volume] (Fort Benton, Mont.) 1880-current, 1906-01-17
WEDNESDAY, JAN. II, 1905.
WANTED-SQUARE DEAL ASSESSMENTS

The annual meeting of Montana az.
SCISSORS, at which . schedule of valua.
lions to be placed upon taxable prop
erty for the ensuing year was adopted,
vas held recently at Missoula, and &C.
cording to newspaper reports Of the
proceedings the values agreed upon
do not by any means represent q
square deal" assessment. Here is
the list OF valuations approved by the
small number of county assessors
present at the meeting:
Lumber, rough, from 81 to 90 per
thousand; dressed, from $12 to S25 per
thousand; shingles and lath, left at
the discretion of the ASSESSOR; logs,
according to location, from So to 81 so
per thousand; timber lands, first class.
Is per acre; timber lands, second class,
81 per acre; timber lands, third class,
O. per acre. In the classification of
the timber lands, the location Is taken
into consideration with the number Of
feet per acre.
Livestock-Range and stock cattle,
$l6 per head: coming two.year.olds,
moi less than S12 per head: y~earlings,
not less than 50 per head; three-year-
old steers and over and beef cattle,
left to the discretion of the assessor,
but the valuation must not be less
than $25; mich COWS, left to the dis.
erection OF the ASSESSOR: dairy COWS,
not less than $50 per head: sheep of
all ages, So per head: buck sheep, s.
and upward; Angora goats, So and
upward: hogs, 81 per head.
1t is true that the Montana laws re.
quire all taxable property to be as
sessed at its 'full cash value" but it
is manifestly unfair and unreasonable
to follow these instructions in assess.
ing one class OF property, and to dis
regard them in placing valuations
upon other kinds Of property. Even
the state board of equalization, In as.
sessing taxable property subject to it's
Jurisdiction, puts q value upOn it that
is known to be fully Is per cent. less
than it is worth in the market.
The River Press believes and main.
tains that the Montana ranchman and
stockman Is entitled to assessment
valuations that will square" with
those placed upon the property of
lumber kings, mining magnates, own.
ers OF city real estate, and railroad
corporations. If the property owned
by these interests is assessed at one
fourth or one-third OF its ''full cash
value" then the property of Montana
ranchmen and stockmen should be as.
sessed upon q similar basis, II it is
Intended or desired that justice be
done.
The valuations placed upon live.
stock In the above schedule are any.
thing but ''square'' In their relation
to values applying to other items in
the list. In the matter OF lumber, for
instance, the rough product ia to be
assessed at ~ to 90. per thousand,
when the wholesale price at the mills
10 from Oh. so per thousand up. Fin
ished lumber, upon which q valuation
OF sl2 to s25 per thousand is placed,
cannot be bought for less than $50,
and some kinds cost considerably
more. The valuation of timber lands
at 81 to Is an acre is VIGOROUSLY low
in view of recent sales of timber land
by the state at $40 or more per acre.
The assessment values placed upon
livestock and other classes Of taxable
property, If arranged upon q "square
deal" basis, would bear the same re-
lation to each other a. exists in their
market values. Can any Montana
f1ockmaster trade four head of sheep
for q thousand feet OF dressed lumber?
II that cannot be done under existing
market conditions, q valuation OF
$500 per head for the sheep is too
high, or an assessment of $1,000 upon
the lumber is too low, and an equali.
cation of these values is necessary to
secure q square deal"
Can q Montana stockman acquire Q
tract of timber land in trade at the
rate of q head OF range cattle 70,
every four acres contained in tn,
property? That is what he should b,
able to do II these assessment value.
are properly proportional.
The Square deal" has come to tn.
front in recent times, and 1t is prope,
that it be given consideration in fix
ing the values to be placed upon TAX
able property in the various counties
of Montana.
For Land Office at Billings.