The river press. [volume] (Fort Benton, Mont.) 1880-current, 1906-06-06
WEDNESDAY, JUNE 6, 1906.
DISHONEST ASSESSMENTS.

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just what he is doing when he con-
ceals or misrepresents the value OF
his taxable property. He is also
guilty OF the moral crime of lying,
and violates the laws of his state re.
lating to assessment matters and per-
jury.
So general has become the custom
OF tax lodging that citizens who
would scorn to do a mean or dishon-
est act, appear to chloroform their
conscience when theylmake returns to
the assessor. The undervalua alton Of
taxable property, or Intentional fail.
ure to list it for assessment, is SO
generally practiced that it is becom.
ing a greater evil from year to year.
The result is a rivalry among tax.
payers to lie the hardest, and beat the
community out of as large a tax col
lection as possible-for it must be re.
membered that the taxpayer who
lodges his obligations commits a
wrong against his fellow citizens by
making them bear more than their just
share of the tax burden.
The citizen whouowns a compare
lively small amount of taxable prop
erty is the man who gets the worst of
it in this tax lodging business. Most
of his possessionsiare visible to the
tax collector and cannot escape as
sessment, while the citizen of larger
wealth has more:opportunity to con-
ceal it. And in many cases, it is be-
lieved, he makes liberal use of this
opportunity to dodge part of his prop
err share of.the tax levy.
1t is the1popular belief, and there
has been. frequent com plant, that
Montana stockmen do not return all
their property for taxation, and there
is evidence to confirm that suspicion.
Last year, the assessment rolls of the
Several counties showed about 40, 600
head OF beef cattle in Montana, but
Secretary :Preuitt, of the board OF
stock commissioners, stated in his
Official report that Montana beef ship
ments during the year 1905 amounted
to about 266, 600 head.
The sheep assessment of Montana
last year applied to about 1900, 600
head, while the wool clip of the state
was some 80, OOO, 900 pounds. This
comparison indicates that fully 1900
600 head of Montana sheep escaped
taxation last year.
In the schedule Of values adopted by
certain county assessors for this year,
timber lands were to be assessed at
$500 to 5000 per acre. The federal
government is selling stumpage on
some Of its Montana timber lands at
figures that give a return of $50 to 800
per acre for the timber alone, and
still retains possession OF the land.
The eutire assessment of a western
Montana county is less than the value
Of a smelling plant that is located
within its borders. This instance OF
tax lodging was SO fragrant that Gov.
ernor Toole called public attention to
it in u of his messages to the state
legislature.
The railroad assessment, which is
made by the state board of equaliza-
ton, "a placed at a little less than
49,, 0O0, 600 last year. \ publication
issued by the federal government says
the value Of railroads in Montana,
based upon their earning power, is
not less than 1886, 600, 600.
Examples OF tax lodging appear in
all classes of property listed for tax
alton. Specific instances are present.
ed merely for the purpose of illustra-
ton. The evil exists in every part OF
Montana, and among owners of all
kinds Of taxable property-but the
general practice of tax lodging does
not make it right.
The taxpayer who makes dishones,
returns to the assessor robs the public
treasury, and to that extent commits
wrong against his fellow citizens. HI
violates the laws Of Montana, anG
subjects himself to penalties therein
provided. Worse than any other re
suit, is the moral effect of tax dodginl
upon the rising generation who arr
taught by the example Of these offend
ers that dishonent assessment returns
do not appear to operate rs q stair
upon the character of those who make
them. Is it to the credit Of Montana
citizens that their children be educated
to the idea that business success de.
Ponds to some extent upon ability to
dodge the tax gatherer?: Shall they
be instructed that perjury and mis-.
representation Of the value or extern,
of their taxable property constitute
an element of good citizenship?
Culbertson Searchlight: Abou,
Asuoutv nosn owufvo1e oo~o m Tho troi,