The enterprise. [volume] (Harlem, Mont.) 1899-1926, 1914-04-30
Reply Of Assessor Fox.

appeared in the Malta Enterprise OF
Marcel, the 26th l further ask most
respectfully that all the taxpayers in
the County he sure to read this letter
of Commissioner Atwood-then read
it again-then stop and think-then
read again between the lines and see
if you can discover what is the matter
with him. very cheerfully furnish
a copy of Mr.. Atwood's letter here
below for you to read.
Very truly yours.
JAMES Fox, Assessor.
Commissioner Atwood's letter is as
follows:
! In view of the fact that Mr.. Fox,
the county assessor. has been misrep.
resenting the attitude of the Board of
Commissioners in regard to the as
sessment, take the opportunity Of
fered by the columns of The Enter
prise to give the public a few facts
regarding the controversy which has
arisen between the Assessor and the
Board.
Ii the first place the Board of Com
missioners have no authority over
the Assessment other than advisory
until it meets as Board of Equa]iza
ton in July. Any order which might
emanate from that source would be
positively without force. The Board
has not given, and never intended to
give Mr.. Fox any orders regarding
valuations. It is a well.known fact
that Valley County did not have last
year, and never has had, just and
equal assessment under the present
occupant Of the assessors Office and
we called Mr.. Fox before the Board
to try, if possible, to arrange some
thing that would approach, more
nearly, all assessment which would
4 be just to everybody and to all classes
of property. We proposed to Mr..
Fox certain valuations of land and
livestock which he did not receive
kindly, and which he did hot follow
i'll making out his schedules only in
so far as it suited his convenience.
Now Mr.. Fox proceeds to make a
schedule of city and village property.
more or less fantastical, which he
proposes to use in the assessment,
and reports that it was done by the
order Of the Board of Commissioner
and | wish to repeat in this connec-
ton that the Board has never given
or intended to give Mr.. Fox such an
order. Mr.. Fox, and Mr.. Fox alone,
is responsible for all such valuations.
Now, in regard to the milk COW
controversy, personally urged MI.
Fox to list milk cows at fifty dollars
per head, which he absolutely refused
to do, except in my own case. He
| threatened to assess any cows at the
price desired-ifty dollars per head
Now | understand that Mr.. Fox is
making the statement that the reason
there are no milk cows listed is be-
cause have few cows and would
not consent to such list being made.
Now brand this statement AS a de-
liberate and unmitigated falsehood.
In regard to last years assessment
and the resulting actions of the Board
of Equalization have this to say:
The Board, of which | am the only
remaining member, found such g]ar-
ing inequalities OH the rolls as handed
in for consideration that it WAS i'm.
possible to let the matter through
without changes. We found the land
of Valley county, irrespective of 10.
cation kind of land, or market value,
assessed at $3.50 anacre, while banks
were assessed at the full value of
their capital stock and net earnings
We found case after case of work
horses assessed as range horses, while
hotels and business blocks were as
sessed for more than the cost Of erect
ing them. 70 substantiate these
facts any taxpayer has only to refel
to the rolls of last year. In regard tt
, the raise on horses-both range an(
f work horses-Mr. Fox himself sug
, gested the raise, and the Board sim
ply agreed to it. l am well aware W.
made mistakes, and to avoid the pos
slbllity OF such mistakes i'm the futur,
was our reason for calling a. confer
ence to agree on the main features O
the assessment.
Mr.. Fox refused absolutely to per
nit his deputies to collect road an(
poor tax, thus losing to the count,
hundreds of dollars which might b.
applied on our roads. And why
Because the law did not compel hin
to do so. We even offered to Civ
those deputies ten per cent. for col
lecting such tax, but to no avail. MI
Fox is not working for the best inter
eStS OF VallpV county and 1npo no