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

underlying the theory upon which the
tax is based. With this principle in
mind let us therefore examine the
applications of horse power to the
three theories just enumerated.
"First-What application or, rela-
ton has horse power to police regula-
ton? Is a 36 h.. p. car any more diff
cult to regulate on the public highways
than a 35 horse power car? And yet
here In Montana you are charging
$3.50 for a 36 b. p. car and only
$500 for q 35 b.. p. If you answer
that a high power car is a greater
menace to life and property, L will ASK
you, then, why do you charge the little
Ford car which has only % b. p. the
same fee that you charge for a bis
seven passenger Peerless or Apperson
car which has 35 h. p. If you say pc,
Icing should include maintenance L vii
ask you what relation has horse power
to wear and tear IN the highways.
"Second-Tf a car is to taxed under
the second theory for the purpose OF
revenue, then may / ask what applica'
ton or relation has horse power to
value? If you answer that the high
powered cars cost more money L will
ask you why a Ford with % b. p. sells
for $4,000 while a Stanley with only
20 h. p. sells for S4.S75 or why a Hup'
mobile with only II h. p. sells fol
S $500, while "a Mitchell with % b. p
sells for exactly the. same price.
'"Third-If a car can be legally taxed
for the privilege of use according tt
the cost of supplying the facility anc
the amount of wear and tear thereon
they may / ask what application or re
lation has horse power to road weal
and tear or to the cost Of construc'
ton? -
The Scientific Tax
THE reason you cannot devise any
horse power schedule that will bt
equitable between car owners of diff
ferent makes is hat horsepower has
no application and bears no relation
whatever to any of the theories OF
law upon which the state may levy 4
license tax.
In my judgment there are only
three features of a motor vehicle
which may, either lawfully or sclen
tifically, be used as a basis for al
equitable license schedule. These are
weight of car, kind of tire, and price
Weight and kind of tire have a direc'
application and relation to road weal
and tear. Price is the measure o.
value.
While weight alone as we have /
il Oregon, furnishes a satisfactor!
basis for a license schedule, still there
is much to be said in favor of the price
basis, but in my judgment price use(
alone is wholly inadmissable part!
because it has no relation to roat
wear and partly because stability Il
essential to any fee basis because o
the necessity of providing a definite
and secure revenue to meet the flXet
charges of a stated road program
However, a combination of price an'
weight, if properly proportional ant
carefully worked out in detail. has ;
number of advantages, but which
will not take time to discuss tonight
The second one of our early mis-
takes in Oregon which we have nov
corrected is the matter of taxin:
motor vehicles as personal property
Prior TO the act of the 1919 legisla
ture which abolished the property tai
on motor vehicles, they were carried
on the tax rolls, assessed n Levied
against for taxes the same as othel
property and as you are still doing IL
the state of Montana.
If someone in Montana will taxi
the trouble to ascertain from county
records the number of motor vehicle:
that appear on the tax rolls and theI
check this total with the number c,
registrations as shown by the records
of the secretary of states office, yot
NAV experience quite a surprise, I'm
less your county assessors are more