Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1921-09-11
UTTETKFEUO
. IS PRE-E EMP TED
bYSTATE BOARD
Equalizers Reverse Lo-
cal Assessors and De-
eide to Probe Cases.
County Attorney Puts
Con Kelley Under Sub
poena for Grilling.

Helena. Sept. 1O.-The state boare
of equalization Saturday reversed tbs
county board of Silver Bow county il
the assessment of C. F. Kelley, presi.
dent of the Anaconda Copper Mining
company. Mr.. kelley's assessment had
been raised by the county body from
100000 to S1,5OO,OOO
The action of the state board was
taken on the record of the proceed
ings held before the county board in
Mr.. kelley's case. 1t was decided that
there was no evidence in the record
which would justify upholding the Sill
yer Bow county boards action in rails
ing the assessment.
After reversing the county board,
however, the state board voted to in
vestigate on its own behalf the value
Of the stocks, bonds and other prop
erty owned by Mr.. Kelley which had
not been taken into consideration By
the record of the county proceedings.
Mr.. Kelley was called to testify as
to his taxable holdings. He declared
his stocks, bonds and other property
taxable in Montana were worth less
than 100000 under the present mar
ket valuations. He excepted Liberty
bonds and war savings stamps. The
original value Of his taxable holdings,
he said, was approximately s2S5,000.
Kelley and Bourquln Clash.
The examination of Mr.. Kelley was
not without some interesting ex-
changes, particularly when George
Bourquin. Jr., county attorney of Sill
yor nfr- ,b~ .r, - -
increase the assessments in these and
several other cases, sought to be
heard in the matter. The board held
that it was conducting the investiga-
ton upon its own initiative and that
no persons other than those called
upon had any rights to be heard. al
though it did permit of questioning by
Mr.. Bourquin and his assistant when
propounded through the attorney gen.
eral.
Subpoena Thrust on Kelley.
At the close of the hearing on the
Kelley matter, Mr.. Kelley addressed
the board and exhibited a subpoena
which had at that moment been served
upon him requiring him to appear be-
fore notary public at Butte on
30 to give testimony in
action was being taken by the county
attorney merely to harass and annoy
him as it was well known that he had
taken the time to come before the
state board and had employed coun-
gel to represent him. and that it was
'urther known that he could not be in
Montana on the date specified in the
subpoena.
Bourquin After Stock Holdings.
Mr.. Bourqin said that this action
las been taken in view of the action
If Mr.. Kelley in preventing himself
,Bourquin) from questioning him be-
ore the state board and that he had
'een given opportunity to question Mr. |
Kelley in the matter of stocks and
'onds held by him, the examination he
low seeks to obtain before notary
necessary. No action was taken By |
he board upon this phase of the pro-
eeding.
Thornton Officer Denies Stocks.
w. D. Thornton, whose property re-
urn of about $4,000 had been raised |
" the liver Bow county board of |
qualzation to 100000, upon the |
rounds that he held stocks in outside
which he had not report
d, was represented by Attorney
'oore, of Butte. The latter informed
he board he had no knowledge of any
utside stocks held by Mr.. Thornton
nd that the county board has assum
d he held some stock merely because
e was an officer in one or more COM
anies. This matter was taken under
dvisement by the state board.
Clark Denies Situs In State.
Judge Sidney Sanner appeared for
Y. A. Clark. Jr., who likewise had
ppealed from the Silver Bow county
cards action in raising his reutrn of
Z, ,129, 600 upon stocks, bonds. notes
nd money, by adding S3,OOOO0O for
Tnited Verde stock owned by Mr.
lark.
Mr.. Sanner admitted that Mr.. Clark
ED stock in corporations having their
ffice and property outside Of Mon
ana, but held that this stock was in
le possession Of agents in other
tatcs, had never been within the state
{ Montana, had no situs in the state
nd was not taxable here.
ilRL ACCUSES NEWLY-WED
ne SrATr1TnRv nEEEASEf