The river press. [volume] (Fort Benton, Mont.) 1880-current, 1913-02-26
WEDNESDAY, FEB. rs, 1918.
AFFECTS ALL TAXPAYERS.

One OF the bills pending In the legis.
lative assembly should be given care.
full consideration before II is enacted
into law. It proposes to increase the
power OF the state board OF equsliza.
zion by authorizing the board to 6x
the value Of each and every class
Of taxable property in Montana.
The measure has fpsssed the senate,
and under the guidance OF the steering
committee it may lbe brought before
the house.
The advocates of this proposed
change in Montsns tax laws should
profit from the experience Of the past.
For several y~esrsfafter Montana be.
came . state, It val assumed by mem.
bers Of the state boardjof equaliza alton
that they possessed the power con.
templated by this bill and they exer-
cised 1t on several occasions. The
values fixed by county assessors were
increased or decreased atsthe pleasure
or caprice Of thetbosrd, and the value
Of taxable property inIany county was
unknown until the Estate board cor.
cluded its work OF 90 called "equslizs.
ton" and adjourned.
One of the::dutiesiof the state board
At that time-ss,it1is .stI.present-was
to tx the valuesof3alll railroad track.
age In Montana. It 10 . matter Of
record that the value Of such property
WAS fixed by state boards At an ab.
surdly low 6Rure-lesslthsn one-6fth
Of It's actual value-while the came
authority proceeded0to "equslize"
the sssessmentjby placing upon other
property . valueliuiexcess of lthat At
which It could 5be isold In the open
market.
The manipulation OF assessment
values by members:of . state board
Who seemed to be Influenced by q feel.
ing OF personal luminosity against
owners OF certain kinds OF property,
finally compelled these taxpayers to
seek relief In the courts. They became
1ired of paying into the public treas
ury an %amount.of tribute that was ex-
cessive, compared with taxes levied
upon other property which the state
board had assessed at q low figure.
The courts decided tina the state board
did not possess the power it had
arbitr arily exercised. land since that
decision the determination OF ASSESS
ment values has!been:left to the u
~ authorities.
The members of q state board, even
II disposed to be fair toward oil inter.
eats affected, would not be familiar
With local conditions In all parts of
Montana. Property. of . similar class
or kind 10 not OF uniform value in oil
parts of the state. CThe value of farm
and other land 10 determined largely
BY local conditions, the price ct which
such property frequently changes
ownership being In evidence In cup.
port of this contention. A similar
situation obtains0asato livestock, it,
market value not!beingiuniform in oil
parts Of Montana, landIattemp,s to fix q
nat rate ct whichito( ASSESS such pro.
perry 10 every countylwould result in
unequal taxation.
The movement to effect changes in
Montana tax laws 10 suggested by q
desire TO secure more revenue for
state purposes, but it would be more
just to the general community to
accomplish this result by some
other process than that proposed.
There Is a large amount OF property
that does not bear its proper share OF
the tax burden, and Montana law.
makers shouldlgive attention to this
feature OF the situation rather than
provide means by;which greater tribute
could be ex acted.from property owners
who already furnish the greater par,
OF the taxes that are collected.
FARMERS GET THE SMALL END.