The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1920-05-13

ness done Wltnll tHc Stdte." Inns
in effect is a license tax and the rec
ommendation, as indicated by the
replies to the question, is that the
rate be raised to 5 per cent.
Question No. Are you in favor
of a change in the assessment of
the products of mines? Answers;
921 eyes," and 255 "No."
The amount of comment and num-
erous suggestions with respect to the
assessment and taxation of this class
of property make it apparent that a
change in our preent method is de-
sired.
This proposition is food for care
full thought in order that no injustice
may result to the mining interests.
A Constitutional amendment will be
necessary to change the method of
taxation of mines and on account of
the inherent qualities of the differ
ent mineral deposits, the law should
provide for the segregation of min
ing properties into the following
classes: Metalliferous, Carbon, Oil
and Clay or Silicious deposits.
Question No. S.-Under present law,
stocks of merchandise are assess
ed as of the first Monday in
March. Do you favor a revision
of this, so that the assessment
could be based upon II months
average? Answers: 1434 Eyes,"
and 236 mo"
Investigation into the operation of
the laws of other states that have
this provision, show that this method
of assessing merchandise has proven
very satisfactory from the stand
point of taxable value and also equit-
able as between the merchants. Such
a change is evidently desirable from
the tenor of the answers to the ques-
tionnaires, and barring any difficulty
that may be experienced in educa-
ting the merchants to keep their
books in such a ann that this in
formation would be readily obtain
able, there does not seem to be any
feature Objectionable to such a law.
Question No. 9.-Do you favor the
re-appraisement of real estate to
be made every four years, this to
be done on even years? Answers:
1875 eyes," and 393 mo"
Question No. 10.-Do you favor a
Tax Commission? Answers: 1891
eyes," and Ats mo"
Question No. 10 (a).-Do you favor
their being appointed by the Gov
ernor? Answers: 261 eyes," and
1923 mo"
Question No. 10 DIDO you favor
the Commission to be elected by
the people? Answers: 1345 eyes"
and $50 mo"
The replies to questions numbered
10, 10 (a) and 10 (b), indicate
hat a tax commission is de-
and that if n is provided
for, the electors, unquestionably,
should be the ones to name the per-
sonnet of such a commission; any
other means, to quote the tenor of
as derived from the answers
to the questionnaires, would allow of
too much partisan politics and favor
While on this subject, it might be
we'll to call the attention of the
electors, that at the next general
election there is to be submitted to
the electors a proposed amendment
to the Constitution, providing for a
tax commission, consisting of three
members, the salary of each to be
not less than 100000 per year, to
be appointed by the Governor with
the advice and consent of the Sen
ate; some of the duties of which are:
to classify property for the purpose
Of taxation and provide a %percentum
of value of each class as a basis for
taxation, where a classification has
not been made and a percentum of
valuation provided by law.
From the overwhelming opposition
to such a proposition, as indicated
by the replies to the missionaries,
this proposed amendment will surely
defeat at the hands of the
electors.
Question No. lido you favor the
enactment of a law limiting the
creation of Public Offices, to the
end that public offices, boards or
commissions, shall not be created
or salaries increased until funds
are available? Answers: 1904
eyes," and 1T "No."
Question No. 12.-Do you favor the
establishment of Budget System
with reference to all expenditures
of public moneys? Answers: 1900
eyes," and 95 mo"
Further comment on these .ques-
tons would seem superfluous as the