Fergus County Democrat. [volume] (Lewistown, Mont.) 1904-1919, 1914-02-03

state expressly reserved the right OF
civil and criminal Jurisdiction. in
Guiding the right of taxation.
1T will be but short time until
there are many costly hotels In
Glacier park, and much property used
In the transportation business. This
property will be assessable in the
counties wherein it exists, and assess.
ors OF the counties will do well to
keep In close touch with the develop
ment work in the park.
Schemes to Avoid Taxation.
To avoid assessment of mortgages
some money lenders of the state re-
sort to real estate bonds as security
for loans. These bonds are property
equally with mortgages and must be
assessed.
Another class of property, some OF
which doubtless escapes taxation on
account of the difficulty in finding
the same, is the personal property of
estates IN the hands of administra-
tors. During the past year the tax
commissioner called for reports from
clerks of courts showing estates un-
distributed, the name of the admins
traitor or executor, and the amount
Of personal property belonging to
each estate in the hands or the ad-
ministrator. The totals of such prop
erty In each county Is shown in the
table before you, the total in the
state being over $7,O00,OOO.
Laws Need Reform.
THE Montana revenue laws need
reform in many ways. but to build
solidly and correctly the work must
begin at the foundation OF the amend
ment of chapter IL of the state con
stitution. One of the provisions of
that chapter Is for state board Of
equalization. AS indicated by the name,
the most important duty Of such body
should be the equalization of taxes
between the counties OF the state, and
between the classes of property with
In the counties. But decisions of the
supreme court have held that our
state board Of equalization has no
such power except insofar as 1t may
raise the valuation in one county and
lower the value correspondingly in
another, not changing the total OF the
state in any degree.
The next session of the legislature
should submit amendme Us to the
constitution making possible the clas-
sification Of property to certain
extent-not necessarily to be follow
ed by an income tax law--but at
least to permit such taxation Of in
tangible property as not to favor the
outsider at the expense of our own
people. and SO formulated as to com
pei contribution to our revenues by
those who live without the state but
whose Investments here have the
benefit of Montana's progress and the
protection of our laws and courts.
Should Give Board Power.
The section concerning the state
board of equalization should be so
amended as to permit the creation of
state board with directory, manda-
tory to- corrective powers; power to
raise or lower incorrect or faulty as
sessments by counties and by classes
OF poperty within a county, regard
less OF whether the total of the state
is raised or lowered This body
should also be empowered to enter
tain appeals, both by the people
assessed and by the assessing officers,
from county boards OF equalization,
which boards are at present the final
arbiters of assessment values. II
should not be strictly bound by rules
of court procedure, but should have
such wide latitude In making inves-
legations as has the state railroad
commission.
with such amendments adopted
the state would be in position to
Continued on page eight.)