The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1921-08-17
TAXES AND THE PEOPLE

Just now the great American indoor and out
door sport appears to be taxes. 1t is the principle
subject of conversation wherever two or more are
gathered together. On trains, in hotels, stores,
banks-in fact no place is immune-the topic is
almost without variation, taxes and their in
equality and the need of some form of relief from
the burden now carried by the taxpayer.
From newspaper stories sent out from Helena
it would appear that the State Board OF Equaliza-
ton has been having a real lively session this
year. There has been large number of appeals
to it for adjustment of tax leves and there has
been also many appearing before the board to
plead the inequality of some state taxes. Many
of the best lawyers of the state and the shrewed-
est tax experts Of the country have been telling
the Board of Equalization how unfair the col
lection of certain production taxes by the state
is working hardship upon the people.
Only one instance, so far, we are informed
has come before the board where the farmer is
directly interested. In that case it appears the
county assessor placed value upon certain land
for taxation which had been fixed by the board
of county commissioners at q previous time
When the commissioners met as county board
of equalization they upon an appeal for reduction
being made, did cut the valuation down about one
third. To this the assessor would not agree and
took the matter before the State Board of Equal
as desired by the assessor, and he seemed to be
right in the matter, would result in the valuation
for taxation Of the land remaining at the higher
figure. In that event the valuation would be n
accordance with the value of land of similar char
acter in the county.
Practically ever other contention Of unfair
ness in the production taxes has been made
by the large corporations and the railroads. It
IS the claim that the ultimate consumer must
stand the burden of the tax That the producer
Of the metals and the producers of coal and
cement are adding the extra cost attached, by
virtue of tax to the price of their product and in
This manner the people of the state are carrying
the burden and that they cannot stand the pres
sure. If this be true, why not, if the producers
nave the interest of the people so much at heart,
stand the tax themselves and not add it to the
cost Of production or rather to the selling price.
That would relieve the ultimate consumer Of the
burden and would solve the whole situation as it
pictured by the representatives of the pro-
ducers.
To do that would show that the producers
If coal and cement were really thinking Of the
people as q whole and not of themselves. It seems
ather odd that these companies have learned
attorneys spending a great deal of time and going
so much expense appearing before the state
BOARD when they could avoid the whole matter
" simply standing the production tax themselves
IS an overhead charge and not add it to the sell
ng price. Then they would be showing a rea
interest in the rest of the people of the state az
ar as the heavy burden the people are under il
taxes.
1t is true that the tax situation in Montan;
IS in a muddle and it is also apparent that Their
are a great many improvements necessary in tn
method of taxation. Governor Dixon realized tn
situation and asked that a law be enacted to es
tabish a tax commission upon the same basi
practically, that now in operation in Wisconsin
This, the legislature failed to do AS a com
promise there was passed a measure prOvidin
or a referendum vote at the next election where
1y the voters of the state shall say whether o
not tax commission shall be created. It shout
carry. If tax commission is created, there
10 doubt but that many of the ills of taxation a
hey now exist will be cured. And it is true tina
not only do the small taxpayer suffer from tn
present condition of the tax laws of the stat
tut the large corporations are also put in an III
air light. The tax laws passed at the last leg
jature for the purpose of raising revenue for tn
state are good measures, and operative. But tt
whole code of taxation should be revised and tn
an only be done correctly and in fairness to tt
vhoe state by commission that will have II
lime and the facilities to do the work properl