Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-10-19

Ia
Company's Statement
1.-The mining properties of the
Clarks in 1921 produced lI0,oIO dry
tons of ore, which in that condition had
no value.
ITO produce these ores cost $1,454,-
465.06. To give them Il value they had
to be transported. concentrated and
smelted, which cost S2,408. 1859 more.
THUS to produce them and give
them value, cost in all S3,S63 ,O32.oo,
and after all this cost was paid into
the output of 1921. it actually brought
in the market but $3,4O6, 9S2.33.
1.-The owners Of these properties IN
order to keep going and furnish labor
to their employees during the year 1921,
not only lost forever 170,570 tons OF
ore, but $456, 320.61 besides.
1.-The 81 check does not represent
taxes paid by the Elm Orlu Mining
company nor the Clark mining indus
tries in Montana nor the amount re-
ceived by the state therefrom.
1.-The one dollar check is the check
given for the mine license for that year..
Besides this nominal fee of 81 for
the mine license, these industries for
1921 paid to the state of Montana and
the county of Silver Bow S2O,26l.25
on the physical valuation of the mine
and the machinery. In addition to that
they paid the city of Butte S3,596.35.
Paid Tax Besides
"In addition to that the Clarks paid
the state and the county of Silver Bow
taxes amounting to $62. 723.61 and the
city of Butte S29.S76.42.
"'In other words, the Elm Orlu paid
the state of Montana its full share or
taxes on its mining property, on the
land il owns and controls. on the ma
| chinery, the ore cars, the electric and
power plants. the hoists, the cages. the
ore dumps, the fences and all the ap-
p%urtenances of this property.
"'The taxes on Clark's mining
property-the real and personal prop
| erty itself, paid q total of $23,857.6O in
taxes. The 81 was merely for the mine
license tax and had nothing to do with
the actual taxes paid.
at is exactly az if the farmers
were required to pay a license tax on
their ranches based on their net prof
it's. Those who made 10 net profits
| whatever would have paid only the 81
license tax, the same as the Elm Orlu
Mining company. But besides that they
! would have paid, as they did, taxes or
their land, machinery and livestock,
just as Clark paid S23,857.6O on the
land, machinery and the tools of his
mine.
This is why the democratic club de-
nounces the 81 tax story as told by
Joseph NJ. Dixon, governor of Mon
tana."
The governor is beseeching you TO
olnar ~ w.A-lA-. &C A. -H-N -
ture, those persons who will support
his program for the enactment of a
state income tax. In support of his
contention for the enactment of such a
law. he told you, as he has every audi
ence with which be has come in con-
tact, that the law, if enacted, would
have the effect of reducing your taxes
and that il would be a substitute and
not an additional tax upon your prop
erty.
Made Investigation
when the governor first gave ut
! terance to this statement, I at once
interested myself with a view to as
certaining the truth. / was unable to
understand how such a tax could be a
substitute for existing and necessary
taxation and still prove a benefit to
the state government or the people. ]
Immediately interested myself to the
extent of ascertaining that the state
of Wisconsin had a few years ago en-
acted a state income tax law, so ]
communicated with the law department
of the University of Wisconsin with a
view to obtaining the facts concerning
the operation of this law in that state
so as to be advised as to what we
l -..1hk ,Unoat : a-nAtn ,%o L.. =
Montana.
The result of my inquiry proves
beyond a question of doubt, that again
our governor has imposed upon us by
misrepresentation. i respectfully
submit that the proof Of this fact may
be gathered from the following letter
which ] received from Fl. s. Richards.
dean of the University Of Wisconsin
law school:
u am afraid you cannot get in
printed form the opinion of the Wis
consin state tax commission on the
matter you suggest. They find BY
experience that if they comment on
the statutes, the whole subject becomes
a political football
mission unanimously reported 10 the
Unsatisfactory in Wisconsin.
81 believe last year the tax com
legislature in favor of repeating our
income tax law as unsatisfactory.
substituting a model form, which the
commission had devised. but the Iegis-
lature and the governor refused to
consider it.
II think without question the in
come tax is an additional tax. In
this state even before we had the in
come tax, monies and credits were
not taxed, but all other forms Of per
sonal properties were, and still are.
and in addition TO that we have a real
estate tax. If the personal property
tax is less than the income tax, the
taxpayer pays the latter, and not the
former. If it exceeds the income tax.
he pays the personal property tax.
lone of the evils of the income tax
as administered here is the disposition
Of the group now in control of the
state government to raise revenue for
certain purposes by means of surtaxes.
This has an appeal because it affects
only comparatively few of the wealthy
people of the state-a group that is
weak in political influence and voting
power, and furnishes a very large fund
which can be expended without a great