The Powder River County examiner and the Broadus independent. [volume] (Broadus, Mont.) 1919-1935, 1921-02-18
CLASSIFICATION LAW
UNCONSTITUTIONAL
COURT RULES ADVERSELY As
LEGISLATION EXENfPTS PER.
SONAL PROPERTY

SONAL PROPERTY
Montana classification land law is
IA constitutional, the supreme courf
mas decided. The opinion of the
court Is written by Associate Jus
tice Reynolds and holds that the law
placed placed one mill levy on all
real property to pay for the classi-
fcation of the land of the various
counties is contrary to the provi-
slons OF section ], article - of the
constitution.
The suit was brought on an in
junction proceeding by Clair Stoner
IN Sheridan county against the coun-
ty commissioners and l.. V. Lock
wood and W. H. Blakeslee, the con-
tractors employed by the county COM
missloners to classify the lands OF
Sheridan county. The supreme court
reverses the lower court and orders
the injunction issued, which is
against the payment of the claim of
the contractors.
The law has been in operation in
| this state for two years and tax
payers OF every county have paid the
extra tax levied for this purpose.
! However, in Lewis ana Clark county
hundred of taxpayers paid their
| taxes last fall under protest and ac-
| cording to attorneys are entitled to
this portion of their tax to be re-
turned
Another question of Importance is
whether the county commissioners
OF the various counties are liable for
the amounts paid TO the persons em-
ployed to classify the lands under
the law.
The Opinion
In its opinion the court says in
part: ''eSction / Article XII of the
constitution, provides that the legis-
lature 'shal! prescribe such regula-
tions as shall secure just valua-
ton for taxation of all property.
Section 16, Article Mi of the consti-
tuition, provides that all property
shall be assessed in the manner pre-
fscribed by law. Section II, Article
MI. constitution, provides that: The
word property as used i'll this article
is hereby declared to include moneys.
credits, bonds, stocks, franchises and
all matters and things (real, per-
sonal and miNed) capable Of private
ownership, but this shall not be con-
trued so as to authorize the taxation
of the stocks of any company or cor
S0v, ,nS f1. n1fH .>f !,
company or corporation represented
by such stocks is within the state
and has been taxed, Section 2, Ar
ticle MI provides what property
may he exempted from taxation, in
the following language. The prop
erty Of the United States, the state,
counties, cities, towns. school dis
tricts, municipal corporations and
public libraries shall be exempt from
taXation and such other property as
may be used exclusively for agricul-
tural and horticultural societies, for
edcational purposes. places for ac-
tual religious worship, hospitals and
places for burial not used or held
for private or corporate profit. and
institutions Of purely public charity
may be exempt from taxation.
THE rule herein sat forth is sup
ported by the case of DAILY Bank Il
Trust Co. V. Board OF County Com
missioners, Mont. got. The Daily
Bank & Trust Co. was a banking
corporation organized under the
laws OF the state, and it was pro-
vided by the statute that the proper
ty of such corporation should he
assessed for taxation in the same
manner as the property OF national
banks, and in no other way. National
banks were assessed only upon real
estate and not upon persoal prop
erty. This court. in disposins OF the
case, held that such statute was III
coutrayention of section l, article
l2 of the constitution, providing
that the legislature shall prescribe
such regulations as shall assure a
jus, valuation for taxation OF all
property The conclusion was reach
ed upon the theory hereinbefore set
forth, that taxation of real estate
alone necessarily involves exemption