Great Falls daily tribune. [volume] (Great Falls, Mont.) 1895-1921, 1921-01-05

4
$4,000
s25 5'555 $4,000.
First class
Husband, wife,
/ children $50. per cent per ceL
! Second class
| Brother, sister,
nephew. niece > per cent per cen
Third class
Uncle, aunt, cou
! sin 3 per cent 6per cen
Fourth class
Brother or sis
ter, grandma
/ Their or grand
father ..... per cent s per cen
| Fifth class
More distant rel
atvies .... 5per cent 10per cen
An Income Tax.
/ The great economist. Adam Smith, in
| his monumental work on The Wealth
| of Nations discussing the question OF
| taxation, says:
/ THE subject Of every state ought to
contribute toward the support of the
government as nearly as possible in pro
| portion to their respective abilities, that
! is, in proportion to the revenues which
| they respective enjoy under the protee-
/ ton of the state"
Under our general plan in Montana OF
| levying practically our entire revenue
! from property tax alone, We have
| very largely reversed the true theory of
contribution according to our ability to
| pay.
! In the able report of the special tax
commission created BY the legislature in
1917, in discussing this phase of tax
| alton the commissioners. Messrs. Leon
ard, Hilger and Lindsay, quoted one of
| the eminent American authorities as
saving:
Practically the general property tax,
IS actually administered, is beyond ell
peradventure, the worst tax known to
the civilized world. 1t puts a premium
on dishonesty. debauches the public con
science. 1t reduces deception to n sys-
tenn and makes science of knayery: it
presses harder on those least able 10
pay. It imposes double taxation on
the one. and grants entire immunity to
the next. In short. the general prop
erty tax is so flagrantly inequitabe that
It's retention can only be explained
through ignorance or inertia
And yet this is the antiquated system
under which Montana is attempting TO
carry on government, today.
Practically all modern systems. state
ana national recognize tie equity of
the graduated tax incomes This year
Wisconsin collected from her income
Massachusetts, $16,500,000: New York,
S3f,705,000; Montana, nothing.
In most of these states. the revenue
from incomes is divided between state,
counties and municipalities. | recon-
mend an income tax for Montana. and
call YOUR attention to the provisions Of
the Wisconsin law, with the suggestion
that it apply to all incomes in excess of
$1,000 for single persons and $4,000 for
married persons.
An Oil Tax.
The outlook forth development Of
great oil field in Montana is most
encouraging.
Already the wealth from the oil sands
in central Montana issflowing in steady
stream md in the Immediate future all
the indications point to tremendous
output.
1t is one of our natural resources.
that will in the very nature Of things.
soon be exhausted.
In many countries. oil and other min
erals are treated as wealth belonging
TO all the people.
nized this hidden wealth that nature
deposited in the bowels OF the earth as
belonging to the owner of the surface
land
Nevertheless, modern society is an
agreement that this unearned incre-
ment' as it were, to the surface title
should contribute heavy toll to the
state | very earnestly recommend to
your immediate attention action looking
to turning natural revenue into the
exhausted treasury OF Montanas state
government from this source.
In order TO avoid the many pitfalls
attendant from the collection Of tax
based on net proceeds ] believe that
Montana should for itself take not less
than three per cent of the gross returns
from its own oil fields, based on quar-
terly returns.
! believe that all this revenue should
90 directly to the state, ia the hope
that the state in return may be able
TO release to the counties all claim upon
the general property tax now levied by
the state.
Coal Tonnage Tax.
Under our constitutional provisions.
enacted 81 years ago, the taxation Of
mines was limited to their net pro-
ceeds,' plus the usual property tax on
Improvements.
While I realize the difficulties at
tendant upon an ad valorem tax on
mines, | also am confronted with the
inequalities and injustice of taxing our
great mining industry almost exclusive
ly upon met proceeds while the dry
farm lands of the state, from which the
owners have realized no met proceeds"
are taxed upon their value.
! believe the widespread feeling over
the state that this dual form of taxa
ton bears with uneven weight against
the dry farming sections. which are now
literally staggering under heavy taxa
alton. at time of severe depression is
basicly the cause Of much Of the feeling
Of bitter discomfort.
The further fact that most Of our coal
mines, which last year produced in ex
cess Of 100000 tons of coal, are owned
and operated as subsidiary corporations
of the Northern Pacific and the c., NJ.
& st. Paul and the Great Northern Rail-
way company and as such subsidiary
companies they show little met pro-
ceeds," leads many people to believe
that this phase Of our industrial life is