Great Falls tribune. [volume] (Great Falls, Mont.) 1921-current, 1922-10-22

including the state license tax, the
sum of S1,1S5,S24, or 20.13 per
cent of the total amount so col
lected by the state for such pur-
poses"
Real Estate Assessments
In his speeches, Governor Dixon
has emphasized again and again his
statement that real estate of all kinds
in the state of Montana is assessed
for more than its actual value, and
that taxation resulting therefrom has
passed almost to the point of confis-
cation. Let us see if this is true.
The Bulletin of the United States
department of agriculture gives the
average value of all of the farm and
grazing land in the state of Montana
for the year 1920 at S19.73 an acre.
The state board Of equalization shows
that for the year 1921 these lands
were assessed on an average value of
S13.46 an. acre; for the year 1922,
and the governor, although well know
ing the facts, omits to state that, a
very substantial reduction in the as
sessment of lands in Montana has
been made, probably averaging about
20 per cent from this average assessed
value in 1921, of $13.46.
The assessment of property in Mon
tana from 1919 to 1922 has decreased
over S242. 100000, and the decrease
upon farm and grazing land of 1922
over 1921 has unquestionably exceed
ed the sun of 500, 10000. In Gal
latin, Park and other counties, the as
SCISSORS made a flat reduction in the
assessed value of all lands in 1922
over 1921 of over 20 per cent, and
this ratio of decrease has been close
ly followed in many of the agricul-
tural counties of the state.
Employed Tax Expert
In the summer of 1921, Governor
Dixon, as head of the state board of
equalization, procured the services of
Nils Z. Haugan, a tax expert of in
ternational reputation. formerly chair
man of the Wisconsin state tax com
mission. Mr.. Hagen came to Montana
and devoted several months to the
| study of assessment and taxation ques-
tions here and returned again to Mon
tana in the summer of 1922.
In August, 1922, Mr.. Haugen de-
livered a. speech upon the subject of
taxation at the meeting of the state
bar association at Hunters Hot
Springs. He stated, as a result of
his investigation, that real estate in
the state is assessed by the local as
SCISSORS at something less than so
per cent of it's true value; and fur
Their stated that there is every rea-
son to believe that the same under
valuation of personal property exists
to a still greater extent, in addition
to the safe assumption that much
personal property is entirely omitted
from the assessment rolls.
Dixon's Block Underassessed
Another concrete bit of evidence as
to the inconsistencies of the govern
or's statement that real estate is as
| sessed at or above its full value has
come to our attention.
One of the most attractive modern
business buildings in M%issoula, stand
ing upon Higgins avenue. known as
| the Montana or Dixon & Cowe1 block,
is owned by our governor, Joseph NJ.
Dixon, and Charles Cowell. Mr.. Dixon
| has several times within the last year
and a half offered this building, with
the ground upon which it is situated.
! for sale for the sum of 100000, and
has in each instance, the last being
! within the past few months, repre-
| SPDIpu IIdI IHlS price was al IAN dLu
| reasonable one for the property, and AT
figures of rental returns from the
| property. which, he asserted, demon
strated the fairness of this price,
5000. 900.
This property Is assessed for 1922,
| and has been for several years past,
| for SPA 00. 100, or a 62 per cent as
sessment of the true value, claimed by
MIR. Dixon.
The conclusion cannot be escaped
that either the property is very much
| favored in it's assessment, as compared
with other real estate, or else the
governor is mistaken in his assertion
as TO the basis upon which real prop
erty is assessed in Montana.
In his speeches the governor is en-
| phatic in his conclusion that the min
ing industry is not bearing its just
share of taxation. By the figures
which he quotes, or rather ~misquOtes,
| he is attempting to convince the peo-
| pie that the mining companies pay
ments should be increased anywhere
/ reform three to 10 times the amount
now being paid.
Dixon Changes View.
Evidently the governor has under
gone a radical change of view in this
respect in a period of a little over a
wear. As stated by him, the governor
spent the greater portion of his time
from after his election in the fall of
1920 until the legislature met in 1921,
in familiarizing himself with the states
financial condition, with facts as to tax
alton and other problems with which
he would be required to cope upon
taking office.
The same or similar figures which he
now claims TO have obtained from the
state board of equalization were OBJ
tainable by him and presumably con
! suited bv him then. Yet his opinion as
given to the legislature in his message
of January 4. 1921. reflected no such
n~ositive views, as to whether the then
system of mine taxation put upon that
industry it's proper proportion of the
tax burden, as he now claims to hold.
As shown on pages Is and IA of his
printed message, he advised the legis-
lature in part as follows:
"a do not wish to give the i'm
pression that 1t is easy to deter
mine whether the present system
of mine taxation casts upon that
Industry its fair share of the bur-
dem. nor TO doubt that the mining
Interests are sincere in their be-
lief that they are paying proper
~tlonately as much as the owners of
other classes of property.
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