Great Falls daily tribune., 1921-01-07

mission the members of the temporary
tax commission and the new admins
tration have agreed upon line of pro-
cedure and bills making the necessary
changes in existing laws have been pre-
pared and will at once be introduced III
the house. Notices of seven of these
measures, including the bill to create the
commission. were given Thursday BY
Representative Bergeson of Chouteau
county, and will be followed by others
having a bearing upon the same subject.
Commission Appointed by Governor
The main bill. upon the success Of
which all the others depend, is the one
to create tax commission, prescribing
it's powers AMI duties and making an APP
preparation therefor. This bill is very
similar to the one nasSed two years ago
and vetoed by the governor, but in this
Instance with q Republican in the exc
cutiVe chair, it was not deemed by the
Republican members as necessary to
name the members, three in all, and
they are left to be selected by the gov
crnor.
The term of one would cease March
1. 1923, the second March l, 1925, the
third March /, 1927, and their success
sors to be chosen for terms of six years
each. The bill fixes the salary of each
member at $4,000 and carries an appro-
priation of $37, 900 to pay salaries and
anxpensea of the commission for theh fis-
cal year ending February IS, 1922, and
$4,000 for the following fiscal year.
Would Amend Constitution
The activities of this proposed com
mission would be somewhat limited as
much Of the duties which it is proposed
this commission shall perform are now
placed by constitution upon the state
board Of equalization Accordingly an
other bill has been prepared for refer
ence to the voters which would amend
the constitution placing upon the tax
commission the duties now falling to the
board of equalization.
The members of the legislature with
their limited time and knowledge of the
technical points Of taxation, feel that
they will be unable to rectify the in
equalities now existing in the taxation
system of the state and that it is neces
sary to place this great work in the
hands Of experts who can dispose of it
in a manner fair to the farmer, the
business man and the mining interests.
Accordingly this is the task which will
be imposed upon the tax commission
to be created under these measures.
Would Tax Bank Reserves.
Among the several bills along this
line noticed by Bergeson are two which
amend existing laws transferring to the
tax commission some of the duties which
had been placed upon the board Of
equalization and not covered by the con-
sttution.
Another would amend the corporation
license tax imposed by the Fifteenth
legislative assembly to enable the state
to collect taxes upon earnings on re
serves of Montana banks and life in
surance companies on deposit in other
states.
Another would amend the law impos-
inS tax upon the business Of private
freight car companies SO such companies
should report to the tax commission but
does not change the basis of taxation.
The bill amending the law providing
for a license fee on express companies.
which is included in the bills noticed
Thursday. would increase the rate of
taxation from 21a per cent of the gross
proceeds to per cent.