Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-10-23

state constitution relating to taxation.
He urges that one of these will be the
means Of greatly reducing local ex-
pcLditures when the voters Of any
locality decide to take advantage of it,
and that the other provides the means
whereby there nay be brought about
an equalization of the burdens of tax
ation. Mr.. Mitchell says:
"On November Z Montana voters
will be called upon to say whether
or not the constitution of the state
shall be amended in two particulars.
Both Of these relate to taxation. Both
are highly important; one in providing
q way through which expenditures for
local purposes may be materially less
ened; the other in providing means
for bringing about an equalization of
the tax burdens in Montana. In both
these amendments the State Tax as
ISOLATION, organized at Billings last
spring, is vitality interested.
City County Consolidation
Zone of these amendments would
permit legislation for the adoption OF
the short ballot in the government of
counties, and also for the consolidation
Of city and county governments where
that is desired by the people con-
cerred. The amendment is broad in
4 SlopC III F'h IhS lNSlSiothiS pow
err to provide means for the simplifi-
cation of local governments so that the
cost would be less. Once the amend
ment is approved, and the necessary
resulting legislation enacted, the peo-
pie of n county will then decide
whether they want to put in force the
new form of local government. There
must be q vote of the people in the
territory affected before there is any
change. The amendment concludes:
"No form of government permitted in
continued until after it is submitted to
the qualified electors in the territory
affected and by them approved"
THE adoption of this amendment
will be of benefit to every taxpayer in
the state except those few taxpayers
who may be more interested in keep
ing up county expenditures than in
lowering them. There appears to be
no opposition to this amendment, but
| would urge that we do not let it be
defeated by over-confidence and neglect,
feated by the indifference Of the
voters.
Form Tax Commission
1.-THE second amendment of the Mon
tana constitution to which the State
Tax association stands committed. is,
to my mind. a focal point in any bet
terment of the Montana tax system.
This amendment provides for the crea-
ton of a permanent tax commission in
the state. Montana is very backward
in this respect. Permanent state tax
commissions now exist in nearly all
the states in the union. So far as l
am aware ali authorities OF taxation
agree that each state should have al
effective central taxing authority.
The amendment to be voted on pro-
yides for a commission of three to be
appointed by the governor. Details
as to salary, etc, is for the legislature
to decide.
This commission will have power
to investigate and to see that there is
equalization between localities and
classes Of property SO far as the lat
ter is permitted by law. There is at
present much inequality. Cascade
county, for example, has been assess
ing land at a considerably higher figure
than similar land adjoining in Lewis
and Clark county; and. on the other
border Of Cascade county, Judith Ba-
sin county has been assessing land at
a higher figure than Cascade county.
Taxes Are Unequal
The result is that Judith Basin county
is now paying into the state treasury,
according to its real wealth in land,
proportionately more than any other
county in the state, and Cascade is
paying proportionately more than is
Lewis and Clark. That is merely an
instance of the inequality that exists
between different localities in the
bearing of their share of the tax
burden. Under existing conditions there
is DO effective way of remedying that
inequality. The present state board of
equalization is made up of the gov
ernor and several other state officers.
1t is not effective because these men
have neither the time nor the informa-
ton necessary for a real adjustment,
and experience has shown that their
authority can not be successfully dele
gated to others. So far as ] am aware
the necessity for an authoritative
central tax body has been recognized
by all the state administrations of
Montana, and these men have been in
the best positions TO know the need.
Certain it is that the three latest gov
errors of Montana have, during their
terms Of office. been %outspoken in
urging a tax commission. In a message
to the legislature Governor Norris
said:
MY investigation Of conditions con
tnIC5 1hF ti"L oiA hoA d y y j
inadequate and that a fully authorized
tax commission should be created to
secure just and equal taxation" He
pointed out that a constitutional
amendment was necessary and he
urged the legislature to submit it to
the people.
Others Recommend 1t
Governor Stewart wrote: i most
earnestly favor a permanent tax com
mission with constitutional and com
plete authority such as is contemplated
under the terms of the proposed con-
stitutional amendment
During Gov. Stewards administra-
ton a temporary commission, consist
ing of G.. r. Leonard of Butte, David
Hilger of Lewistown and William Lind
say of Glendiye, was named by the
legislature to investigate the tax sys-
tens in other states. Among other re-
comm endations it submitted the fol-
lowing:
I'VE believe that the appointment
of a permanent tax commission is vital
to the success of any tax reform in this
state. There must be a central taxing
body with ample powers. su,h as are
now vested in the state board of
equalization. The fact has been recog-
nized in 30 states of the Union, which
either have a permanent board of tax
commissioners consisting of there