The Daily Missoulian. [volume] (Missoula, Mont.) 1904-1961, 1913-03-30

eIHOI, secretary Oh Sldle. Sldle Twas
urer, attorney general and state audi
tor, and a tax commissioner to be p
pointed by the governor.
The tax commissioner is to be APP
pointed for six years, and shall not be
eligible to 1eappointment. He shall
be ar expert in matters of taxation,
n be conversant with the general
laws Of the state. He. must give a
bond in the sum of 100000. He
must give all of his time to the duties
of his office, and is not served On or
under the direction of any political
committee, nor take. any part in poll
tics except to vote, during his term of
office. He is to receive an annual
salary Of $3,60o.0O and his necessary
travelling expenses. Is forbidden to
accept a railway pass, or a gratuity of
any kind from any person or corpora
ton, on penalty of removal from Of
flee.
The tax commissioner shall be ex-
officio member of the county boards
Of appraisement appointed under the
act, and is required to visit each coun-
ty once in each year and direct the ac-
ton of the boards of appraisers.
~ tdi Gu tSiioIi w
cry two years appoint a board of
county appraisers in each county of
the state, to consist of three resident
taxpayers, one of whom shall be a
farmer and one a merchant. Mem
bers of the board of appraisers are to
receive $500 per day compensation
while actually employed in official
work, which compensation is to be
paid to the county.
1t shall be the duty of county boards
Of appraisers, with the assistance of
the state tax commissioner, to fix the
value of all zeal estate, merchandise,
and other property in the respective
counties, which valuation shall be the
true value" of all such property for
assessment purposes. And to the end
thai a fair and just appraisement of
property shall be made, it shall be the.
duty Of county boards of appraisers to
visit and inspect all real estate and
stocks of merchandise in their re-
spective counties, and all property Of
the same kind and class shall be APP
praised fairly and without discrimina-
ton. 1t is made the duty of the
county assessor to assist the county
boards Of appraisers.
A copy Of such county valuations,
when made, is to be delivered to the
county board of equalization, the
county assessor, and the state tax
commission.
The state tax commission shall have
power to exercise general supervision
of the system of taxation and collec-
ton Of taxes throughout the state; to
require persons to appear and testify
under oath, to assist the commission
to arrive at a valuation of any fran
chise or other property taxable in the
state. To compel the collection of
inheritance taxes; to require reports
from county or municipal officers
relative to the collection of taxes, or
the disbursements of public revenues,
as to any matter relevant to the MAX
ing of an nnual superintendent of the
property Of all railroad companies,
sleeping car companies, electric and
street railroad companies, express COM
panies, telegraph or telephone COM
panies, refrigerating a companies, oil
and tank line companies, heat, light,
power, water, gas and electric COM
panies as may be doing business part
ly within the state, or without, or do
ing business in more than one county
in the state. All such companies are
required to furnish the tax commits
annually between April 1 and
May l, a statement of it's property,
under oath by a prope officer, and in
such form as the tax commission may
require. Such statement to include
the name of the corporation, the ma
ture of it's business, the number of
shares of the capital stock issued, and
the par value thereof; detailed state
ment Of all of it's physical property,
same is situated. Failure or refusal
to mak such report is penalized by
a. fine of $4,000 for each day of re-
fusal Or neglect.
The state tax commission shall fair
~ apportion to the various counties
of the state for purposes of assess
ment and taxation, the property sub
,ject to taxation in the state, and shall
furnish copies of same to all boards
of county equalization, which boards
are required to follow, as nearly as
may be equitable such apportionment,
to the enc that the rate of taxation
may be uniform throughout the state.
Each county assessor must also be
furnished with a copy, and no assessor
or other officer, except boards of
equalization, shall have power to raise
or lower such apportionment and ap-
praisement. Assessors may, however,
appraise property not enumerated by
the state tax commission. Violations
of the act by county assessors makes
them liable to removal and disbars
them from again holding office.
The county boards of appraisers are
to assume their duties after appoint
ment and upon notice from the state
tax commission, but the act is not
applicable for assessments in the years
1913 and 1914.
House bill SO, by Day, makes lewd
and lascivious acts upon the person of
a child under the age of 16, by a per-
O over the age of Is, a felony. A
penalty of not exceeding five years in
the state prison is provided.
House bill 159, by Gould creates the
state department of labor and indus
try, consisting of a labor commits
sioner, boiler inspector, mine inspec-
tor Inc coal mine inspector, and the
IDENTITIES Of Slch officers. The labor