The river press. [volume] (Fort Benton, Mont.) 1880-current, 1908-02-12
WEDNESDAY, FEB. II, 1908.
VALUES.

II the county assessors in Montana
would follow the example of the Idaho
assessors who were recently in session
at Boise City, there would be less
cause for complaint regarding the
valuation placed upon different
classes of taxable property. The
Idaho officials cpropose, SO far as
practicable. to establish a uniform
scale of valuation by which each
class OF assessable property shall
bear its propersshare of the tax bur.
ben.
At the annual meeting of Montana
assessors held in Butte, at which sev.
eral counties were not represented,
the matter that received the most at
tention was the valuation to be placed
upon different kinds of live stock.
These values, according to newspaper
reports, we're placed at figures which
correspond closely with the market
price Of the live stock to which they
apply. In making these live stock
valr atoms, the Montana assessors
followed the statutory requirement
that taxable property be appraised
at its full cash value, but they failed
to observe the same rule in fixing
other valuations. This lack Of uni
formity in assessment values places
upon the owner of live stock q higher
tax than is paid: by citizens whose
possessions consist Of property that
is assessed at a relatively low figure.
The Idaho TAX laws correspond with
those of Montana in respect to as
eessing property at its full cash value.
The provision in the Montana statutes
for the valuation of railroad property
by the state board Of equalization is
also containedsin the Idaho tax laws,
and it is observed in Idaho in about
the same way as in Montana. In each
state, the valuation placed upon this
class of taxable property Is notori-
ously belowLthet figures at which the
statutes require it to be assessed.
The county assessors of IDAHO pro-
pose to abolish the unjust discrimina.
ton heretofore in effect in that state
by making a uniform valuation OF all
classes Of taxable property. During
their recent meeting at Boise City,
they interviewed the members of the
state boardlof equalization and init
natal IN Mt M. nnc,,pt a r !, ~ on 1,nt; n,
placed upon the various classes of
property would be determined by the
appraisement of railroads made by
the state board. II this appraisment
represent the full cash value of the
railroads, as required by the Idaho
law. the valuation Of all other tax.
able property in Idaho will be made
upon a similar basis.
A majority OF the Idaho state board
OF equalization demurred to this pro-
position, and the county assessors,
taking the action Of the state board as
. precedent which justified disregard
OF the statutory requirement, pro.
ceeded to make . valuat.op OF pro.
perty upon a basis Of about 50 per
cent OF It's actual cash value. They
concluded that the owners OF other
property should receive the same
treatment as that given to the rail.
roads by the state board.
1t is customary for the Montana
state board OF equalization to APP
praise railroad property in this state
at about one-third or one.fourth OF
its actual value. Is not the property
of Montana r%anchers, stockmen and
business men entitled to a simil ar
basis of valuation by the county as.
SCISSORS, ia order TO secure an eQuit-
able distribution of taxes: