Cut Bank pioneer press. [volume] (Cut Bank, Mont.) 1909-current, 1917-04-13

1t is expected that the new tax
commission, created by the Fifteenth
legislative assembly a., will be organ
lied soon. The purpose of the COM
mission is to investigate every phase
of the tax question. The commission
will devote the next 21 months to this
investigation, and will make an ex-
haustive report, with recommends
lions, to the Sixteenth legislative as
sembly, which will meet January /.
1913. On the basis of these recon-
mendations it is expected that the
legislature will pass new and far
reaching laws looking to the equaliz-
alton of taxes.
h commission comprises Charles
r.. Leonard of Butte, a lawyer of
much ability, Charles MacNamara
of Big Sandy, n of the most sue
cessful cattlemen in the state, and
William Lindsay of Glerdive, farmer
and flockmaster. All three are men
of Independent means.
Mr.. Leonard has written the fol-
lowing paper, with regard to the
work to be undertaken by the COM
mission:
1.-The act provides that the COM
llliooAOn ohdll lL4ullC luIO Gu6 dS6toS-
ment and relative amount of taxes
paid upon all forms of property in
the several counties, and shall inves-
tigate the relative amount of license
and other taxes paid by both foreign
and domestic corporations, and shall
make such investigation with a view
of determining what further and 9TH
er license taxes or other taxes should
be paid by foreign or domestic cor
porations doing business in this
state; in such inquiry and investiga-
ton said commission shall consult
and cooperate with the state board
of equalization, with a view of gath
ering evidence and information and
making recommendations which will
be of assistance to said state board of
equalization in the performance of
it's duties in securing a fair, just and
equitable valuation of taxable prop
erty in the state, in adjusting and
equalizlng the valuation thereof
among the several counties, and in
raising the necessary revenue for
such purpose
1.-THE commission is also requested
to make suggestions and recommen-
dations with reference to legislation
appropriate and essential to carry in
to effect section Is of article XII. of
the constitution. This is the section
which was amended by the people
at the last general election and pro-
vides for the duties of county and
state boards of equalization. Under
the amendment, the state board of
equalization, which consists of the
governor, secretary Of state, state
treasurer, state auditor and attorney
general, is given the right TO super
wise and review acts of county assess
ors and county boards of equaliza-
ton and to change, increase or de-
crease valuations made by county as
SCISSORS or equalized by county boa, Us
of equalization, n under this
amendment, the state board may do
all things necessary to secure a fair,
just and equitable valuation of tax
and between the different classes of
property and Individuals
Will Hold Sittings.
1.-THE commission is authorized to
hold sittings and public hearings and
to send for persons and papers and
compel attendance of witnesses, and
is required to file it's findings and
recommendations and submit the tes- /
timony taken, to the state board of
equalization, which will present them
to the legislature.
THE appointment of this commits
sion is in line with the course pur-
by many other states where like
commissions have been at work for
gathering data and making
a study of the questions which would
probably be considered in the matter
of taxation.
"a legislative assembly which has
to consider so many matters during
its brief session has not the time