The Daily Missoulian. [volume] (Missoula, Mont.) 1904-1961, 1917-01-21
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NUN|bER
Assessors Of State Heard by
Joint Tax Investigation
Committee.
STATE COMMISSION
OFFERED AS REMEDY
Experts Services Recon-,
mended in Preparing
Revenue Revisions.


cnt.)-With county assessors of Mon
tnna as the ciccroncs, the joint lcgis-
lative. committee. probing taxation
problems of the state, took n little
flyer into the realms of political ccon-
Omy.
Assessor Marticn Of Lewis and Clark
Fcnton OF Hill and Anderson declared
there will be no satisfactory solution
Of the problem until state tax COM
mission is created. A. L. Hamer of
Denver, tax commissioner of the Noun
tain States Telephone & Telegraph
company. asserted Montana's tax laws
are back number. He also suggested
the creation Of a state commission and
pointed to Wisconsin as a state that
has the best taxation laws in the
country. He added, however, he did
not think the legislative committee
could do more than touch the high
spots in the limited time at its dis
posal, and observed that in a number
of other states high class experts were
engaged four years in preparing d re-
vision of revenue measures.
Assess Net Earnings.
He asserted. that every progressive
state has abandoned the idea OF as
sessing utilities and like companies of
n physical valuation basis. but assess
wholly on the net earnings.
In replying to a question propoundcd
by Dwight, Mr.. Hamer stated his
company is paying 25 per cent Of Its
net earnings in Montana into the state
as taxes and 6 per cent of the gross
went for taxes. He explained one rca =
son the rate Is so high is because the
company bought out competitors and
had duplicate equipment on hand, much
of which went for junk. --...
Says Assessment Is Joke.
c. II. Marticn. assessor of Lewis and
Clark county, declared the assessment
OF property in the state is "a joke and
will always be a joke until some central
body is appointed to iron out the in
cqualities He asserted what the state
needs is not uniform taxation of all
property but uniform taxation Of all
classes of property He said IL years
ago while in the state senate nc en-
deavored to put through the same con
stltutional amendment that was adopt.
cd last fall. but il was defeated through
the combined efforts of the banks, ths
sheepmen and the cattlomen. A state
tax commission Is needed. he insisted
If the constitutional amendment Is t.
be given any force. Thirty seven oi
the As states in the union have sucl
commissions, he said.
He said there arc Al assessors In Tho
state and Al different methods ant
! valuations of property. He said al
| assessor cannot find out what th'
marketable value of land is because
consideration. Some states have passet
laws requiring deeds to state the ac'
tual consideration involved.
Inequalities Pointed.
The witness expressed the opinion
| that taxes on franchises should run
to the state and not the counties. H.
| read figures showing the Northern Eek
press company in four years pait
$13O,173 in taxes to the state of Wasl,
ington and only $2.120 to Montana
the Great Northern Express company
| $71,290 to Washington, and but H,77'
to Montana. No sleeping car taxes ar,
paid in Montana.
Asked about the mines of Lewis ant
Chrk county. Mr.. Martien replied tina
only one mine Is paying on its net pro
cceds. but that other companies ar
paying taxes on an assessed valuation
lagsrcsating thousands of dollars OF
idle machinery and plants that ar
junk and that they will continue pay
ing taxes until the machinery rust
away or is destroyed by fire.
| whats the assessor going to do?
he exclaimed. Il see by the paper
hundreds of thousands OF dollars IL
Hank are escaping taxation and lots o
tjcwciry.- | see gentlemen around her
wearing diamonds. and / venture L
say not one Of those diamonds is Ol
the lists today"
L Assessor Anderson of Stillwatc
county declared there are lots OF things
not done by the assessors because the.
cannot do them. He said through !;
row Of the stockholders in the COlum
bus State bank he discovered on
method by which, some banks try t.
escape taxation on undivided profits
The, day before the assessor starte,
making his lists. the undivided, profit
were transferred on the books, to TIN
/! deposit column and called 9 stock
holders fund. Then. after the assess
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