The Glasgow courier. [volume] (Glasgow, Mont.) 1913-current, 1921-03-11

VI. 10 require all state, county ana
local public officers to make and for
ward to the commission, upon its writ
ten order, such transcripts of records,
or parts thereof, and such other infor-
nation on file in their respective Of
fees, or in their possession, as shall be
deemed necessary by the commission
to enable it to properly and intelli-
gently carry into operation and effect
the provisions of this act.
(1O). To prescribe a uniform system
of procedure in the offices of the coun-
ty assessors of the various counties,
and the form and size of all tax sched-
ules, lists and statements, tax rolls and
assessment books, field books, present
ownership. plat and field books and
maps, and all other notices, forms,
blanks, books and records used in the
offices of the county assessors, and no
other system, forms, blanks or books
shall be used in such offices excepting
those prescribed by the commission.
(11). To direct proceedings, actions
and prosecutions to be instituted and
to enforce the laws relating to the
liability and punishment of public off
GERS and officers and agents of corpo-
rations for failure or neglect to comply
with the provisions of the laws of the
state government returns of assess
ment and taxation of property, an to
cause complaints to be made against
county assessors, members of boards
of equalization, or any other officer
required by any law to perform any
duty in connection with the assessment
of property or collection of taxes, to
the proper authority for their removal
from office for misconduct, or neglect
Of duty. To require county attorneys
to assist in the prosecution and com
mencement of actions or proceedings
for removal, forfeiture or punishment
Nor violation of the laws in regard to
the assessment and taxation of proper
ty in their respective counties.
(12). To require city, town village,
county and other public officers to re-
port information as to the assessment
of property, collection of taxes from
property and licenses, and other
sources, and such other information as
may be needful in the wor!, of the
commission, in such form as the COM
mission may require.
G3). To require individuals, co-part-
nerships, companies, associations and
corporations to furnish such informa-
ton as may be required by the COM
mission concerning all subjects per-
tanning to taxation, including their
capital, funded or other debt, courrent
assets and liabilities, earnings, operat-
ing expenses and taxes, as well as all
other statements now or hereafter re-
quired by law for taxation purposes.
G4). To summon witnesses to APP
pear mad give testimony and to pro-
duce books. records, papers ard docu-
inents relating to any tax matter
which the commission may hove au-
thority to investigate or determine.
G5). To cause the deposition of wit
nesses residing within Or without the
state, or absent therefrcm to be taken,
upon notice to the Interested party, if
any, in like amer hat depositions of
witnesses are taken in civil actions in
the district court, in any matter which
the commission may have authority to
investigate or determine.
G6). One or more members of the
commission shall officially visit each
county of the state annually. and in
quire into the methods of assessment
and taxation and ascertain whether the
assessors faithfully discharge their du-
ties, particularly as to their compliance
with the laws requiring the assessment
Of all property not exempt from taxa
ton.
az. To investigate the tax laws of
other states and counties and to form
ulate and submit to the Legislature Of
this state such legislation as said COM
mission may deem e%Xpedient to prevon.
evasion of assessment and taxing laws
and to secure Just and equal assess
ment and taxation in this state.
(1S). To transmit to the governor
on or before the third Monday in De-
cember of each year, and to each men,
Der of the legislative assembly on or
before the first Monday in January of
each odd numbered year, the report of
the commission for the two preceding
fiscal years, showing all taxable pro-
perty in the state and the value of the
same, in tabulated form.
19). To exercise and perform such
other and further powers and duties as
may be required or imposed upon the
commission by law.
Section II. The said Montana tax
commission shall also have the follow
ing powers and duties:
Q). To carefully examine into all
cases where it is alleged that proper
ty subject to taxation has not been
assessed or has been fraudulently, or
for any reason, improperly or unequal
ly assessed, or the law in any manner
evaded or violated, and to cause to be
instituted such proceedings as will
remedy improper and negligent ad-
ADMINISTRATION of the taxing laws of the
state.
(2). To recommend to the state
board of equalization to raise or lower
the assessed valuation of any real or
personal property in the state to the
end that the assessed value of all pro-
rerty throughout the state shall be as
nearly equal and uniform as may be
upon any given class of property.
Section -. Oaths to witnesses in
any matter under investigation or con-
sderation of the commission may be
administered by the secretary of the
commission. In case any witness shall
fail to obey any order or summons to
appear before the commission, or shall