The Glasgow courier. [volume] (Glasgow, Mont.) 1913-current, 1920-05-21

erty should not be required to pay a
tax. The to the question
naires show, very forcibly, that a law
of this character is deemed desirable.
Question No. 5-Do you favor the tax
alton of income? Answers: 1441
eyes" and 291 mo-
Real estate and personal property
are now carrying as great a tax bur-
den as they can stand and in order to
increase the revenue of the state, nee
essary to the operation of the different
subdivisions of our government, it
is imperative that some other means
be provided, other than that of plac-
ing a greater burden on real estate
and personal property.
A number of states now have a sue
cessfully operated income tax law, and
it is a regrettable fact that the tax
commission, upon whose shoulders rest
the responsibility for the present law,
after two years investigation and an
expenditure of $4,000, did not make
a recommendation along this line to
the legislature, when making their
report of recommendations.
Question No. 6-Do you favor a tax
Of $50 on gross receipts from out
going and incoming business of ex-
press companies? (Our present law
is 2h% and some neighboring
states have 5%.) Answers: 1850
eyes" and 257 "No."
The wording of this question is
somewhat misleading and should read,
con gross receipts from business done
within the state" This in effect is
a license tax and the recommendation,
as indicated by the replies to the ques-
tionnaire, 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
ayes" and 255 "No."
The amount of comment and numer-
u suggestions with respect to the
assessment and taxation Of this class
of property make it apparent that a
change in our present method is de-
sired.
This proposition is food for careful
thought in order that no injustice may
result to the mining interests. A con
stitutional amendment will be neces-
sary to change the method of taxa
ton of mines and on account of the
inherent qualities of the different min
SAoi uSPooi1o' Ihc law SHoulu PIoSiue
for the segregation of mining prop
talliferous, Carbon, Oil and Clay of
Silicious deposits.
Question No. 8-Under present law,
stocks of merchandise are assessed
as of the first Monday in March.
Do you favor a revision of this, so
that the assessment could be based
~o -1~ A.
wers: 1434 eyes" and 236 "No."
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 standpoint
of taxable value and also equitable as
between the merchants. Such a change
is evidently desirable from the tenor
of the answers to the questionnaires,
and barring any difficulty that may
be experienced in educating the mer-
chants to keep their books in such a
manner that this information would
be readily obtainable, 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 1913 emo"
Question No. 1O-Do you favor a tax
commission? Answers: 1891 Eyes
and 478 "No."
Question No. 10 (a)-Do you favor
their being appointed by the gov
ernor? Answers: 261 Eyes" anil
1923 "No."
Question No. 10 (b)-Do you favor
the commission to be elected by the
people? Answers: 1345 eyes" and
$50 "No."
The replies to questions numbered
1910 (a) and 10 (b) indicate clearly
that a tax commission is desirable
and that if one is provided for, the
electors, unquestionably, should be
the mes to name the personnel of such
a commission; any other means, to
quote the tenor of opinion as derived
from the answers to the QUESTIONABLE
would allow of too much partisan pol
itics and favoritism.
hWile on this subject, it might be
well to call to the attention of the
electors, that at the next general cleo.
ton there is to be submitted to the
electors a proposed amendment to the
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