Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1921-03-11
Staff Correspondence.


Helena, March 1O.--It was only by
the work Of P. f. Dodds Of Flathead
county, who raised point of order,
that Governor Dixon's second message
to the special assembly, received in
the house late Thursday, was not
tabled and killed.
In his second message Governor
Dixon recommended an adequate
cement tax, following his veto Of this
measure in the regular session; seq
regation of the tax on cement and on
import coal as covered in II. Il. 27S
in the regular session; placing an in
board of equalization instead of the
state treasurer: compensation for
Frank Woody for drafting revenue
measures; repairs to the roof and
other parts Of the capitol; provision for
election of national committeeman OF
the various political parties.
Tax Commission Bill.
The new tax commission bill was
introduced Thursday by the commit
tee on state boards and officers. The
bill gives the governor appointment Of
the tar experts at $1,000 year each,
who will advise the board of equaliza-
ton in it's duties and also have super
vision Of state. county, city and village
tax systems and direct supervision OF
all county assessors and their meth
DDS and will prescribe rules for them.
The bill also gives the board power
to assess for taxation the franchises
as we'll as other properties OF an m
tercounties. properties OF raliroaus.
electric companies, canals and other
utilities corporations. The bill carries
an appropriation Of $4,000 for the
NEXT four months, and $4,000 for the
next fiscal year. The measure is SAID
TO be a compromise measure, between
fhe Dixon and anti-Dixon factions III
O.Hara introduced his old bill to
abolish one district judgeship IN the
fourth judicial district.
GOVERNORS MESSAGE.
In his second message Governor
Dixon said:
"rhe attention of the Legislative as
sembly, now in extraordinary session.
is respectfully called to the following
subject for appropriate consideration
and action: q.
"House bill No. ia, imposing a Ii
cense tax on cement manufacturers,
was passed by the legislative assembly
during the regular session. This was
vetoed by me for the reason that ] con-
sidered the tax provided therein was
excessive as compared with license
taxes upon other subjects. ! behevc
and recommend that bill should be
passed imposing an adequate license
tax on those engaged in such industry
In this state.
"Senate substitute for house bill No.
27S. imposed a license tax on retail
dealers in coal, lime, and cement by
products for the mining or manufactur-
ing of which no license tax has been
paid by any mine operator or lnanu1ac-
turer in this state.
Meets With Objection.
The rate contained in this bill. SO Tar
AZ it relates to dealers in cement is ex-
actly the same as that contained In
house bill ia, and is therefore subject
to the same objection. House bill No
112, providing for license. tax on
those engaged in mining coal IN Thu,
state. while a law to take the place OF
house bill No. ia. will apply only tc
those engaged in manufacturing cement
and it's by-products in this state. IL
order that there may be no discrimina
ton against these two Montana indus
tries I suggest that you enact law i'm
posing a license tax on those engaged
In selling coal at retail when NO mine
operator in this state has paid an,
license tax for mining the same. ant
also that you enact law imposing
license tax on persons engaged in thu
business Of selling cement and cemen
by-products at retail. when no licens'
tax for manufacturing the same ha
been paid by any person in this state
the rates in such law to be the SAM
as imposed on those engaged in Goa
mining aud in manufacturing cement il
this state.
Amend Corporation Tax.
The law requiring corporations Il
pay a license tax for doing business il
this state as corporations (chapter ~
session laws of 1910, contains in it,
provisions a great many uncertainties
and antiquities, some Of it's provis
ions being unintelligible. II also place.
the administration Of the law in tn,
hands Of the state treasurer. Th'
state treasurer is collecting Officer
and should not be burdened with thu
ievying and assessment Of taxes.
therefore suggest and recommend tina
such law be amended SO that its pro
visions will be made definite and Ger
tain and the administration thereo