The river press. [volume] (Fort Benton, Mont.) 1880-current, 1907-05-01
WHO GETS THE TAXES7
Montana Laws Contemplate Assess.
ment In Home County.

ment In Home County.
Decisions by the courts as to the
county 10 which personal taxes shall
be paid appear to have escaped the
notice Of several county assessors.
From various parts Of Montana come
reports of trouble between wners of
livestock and the assessor regarding
the county in which such property
shall be listed, the more or less vigil
liant public official claiming it should
be assessed in the county in which it
was located on the first Monday in
March. A dispute of this kind is nov
in progress between the Dawson and
Carbon county authorities, who are
unable to reach an agreement 10 the
natter.
A clear and instructive review of
the stu alton was recently given by the
county attorney of Cascade county,
in which the law vas quoted and X
planned as follows:
oCSVAO0 O$AA Va SAC OlIVlN0 a. SONC
provides for the assessment of prop.
erty in the county where the property
is stu ated.
These provisions are general 10
their character and apply equally to
all kinds of property: the Legislature
then made specific provisions for the
assessment of particular property un-
der certain conditions.
For instance, section 37l4 provides
that the personal property belonging
to the business of a merchant or a
manufacturer must be listed in the
county OF own where the business is
carried on.
Section Sis provides that the per-
soma! property OF an express, rams.
MES mas, be listed and assessed ia the
county. town or district where such
property is usually kept.
And. finally. section 1920 provides
that live stock belonging to a perma.
nent resident Of this state must not be
listed or assessed while such stock il
in transit. MOI until it arrives in the
county where the person owing the
same resides, and must be listed and
assessed 10 such county.
II the stock is running at large in
another county than the one in which
the owner resides, it must be assessed
in such other county.
In referring to the above sections,
the e2preme court has said that, while
ia some instances. the meaning of the
Law m akers may be somewhat q bscure,
we are of the opinion that what was
intended was this: That all property
shall o. assessed in the county which
is its hoaae. IT the property be real
estate its home is determined: If per-
sonal property belonging to a ner.
chaut. the county where the merch ants
business is conducted determines the
home Of such property. and likewise,
II the property be range stock. it's
bone Is its accustomed range.
The fact tina. the owner OF live stock
should drive his cattle or sheep from
this county into another county for the
purpose Of wintering them gives the
other county no right to assess the
property. even though the live stock
should be ia their county on the FIRST
Monday 10 March.
The Supreme court has also held
that while live stock were driven from
ooe county 10 another for the purpose
OF wtntering and then shipped from
that county through to market, that,
even il that case. where the owner re.
sides was the proper place for said
live stock to be assessed and not 10
the county in which they were wintered.