The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1923-01-03

PROVISIONS OF the present |
Making Departments Self Supporting
In view of the present situation of
the states revenues, / would suggest
that considerable relief TO the state
treasury would come by revising the
present statutes governing:
1. Bank examinations.
2. Industrial Accident Board.
8. Livestock commission.
Each of these departments of gov
eminent are of great Importance to
the special group of citizens affected.
At the same time, the direct resultant
benefits flow to these same special
groups.
The federal banking act makes the
examination fees for national banks
cover the entire cost of the service.
Our state bank examination fees, fixed
years ago, do not quite cover the cost
to the state. A slight readjustment
would relieve the state trasury of this
yearly charge.
The same condition prevails as to
the livestock commission.
The same situation should obtain
in administering the work of the in
dustrial accident board. The indus
trial accident board has functioned
i most efficiently during the past two
years, and at a net cost TO the state
of more than one thousand dollars
per month less than the previous year.
If the legislature can see its way
clear to revise the statutes governing
! these three departments so as to
make each of them entirely self sus-
tanning, it will relieve the state treas
ury of an annual charge of about
$50 1000.
Non-EnfOrcement of Liquor Laws.
/ would be remiss in my duty if
did not call to your official atten-
tion the widespread and, in some To-
lation of the laws prohibiting the IL
legal sale of liquor.
/ believe that the relatively compar-
atively small number of fragrant
abuses that have occurred in this re.
gard can almost wholly be eliminated
by reducing the number of prescrip
ton blanks allotted to the individual
practitioner.
/ would further recommend that tn,
penalty provision of the law be chang
ed so as to make mandatory a peni
tertiary sentence for the second of
tense.
l still believe that a redistrictin,
!, of the judicial districts of the stat
could be made, at a saving of no
/ less than $4,000 per annum, withou
impairing the efficiency of our courts
/ Lower the Assessment Ratio.
/ In evidence of our good faith an
as a concrete step toward the rehabili
tation of agriculture and as a matte
? of fairness, / would recommend tina
in the classification of property 70
: net assessment, all land and improve
ments be reduced from the 80 per Ger
to a 25 per cent class. =
To Equalize the Tax Burden.
The truth is that taxes on Ian
: has reached a point where it no,
n threatents confiscation. Intangibl
S and invisible wealth is practically es
Gaping taxation here in Montan;
Realizing the imminent danger ths
r threatened, most progressive state
like New York, Massachusetts, Min
nesota, Illinois, Iowa, Wisconsin an
California, set about to solve tn
critical question. You ask how. Larg,
e ly through the equalization of the ia
burden between realty and intangib
property, by the enactment of ne
: laws taxing inheritances, income
natural resources, public service co
porations and the great industrial
Y Inheritance Tax.
Is Probably the most equitable for
# of all taxation and so recognized in q
~ ~ooINxo ooLor ~f 49, 1w, $3.50
re Montana, is the inheritance tax
graduated according to the amour
ie of estate left by the decedant and di
n Terminating between the direct al
Sc collateral heirs.
~ Two years ago, in recognition
Is this principle. the house of represen
E. atives passed the Wisconsin inheri
re ance tax law. Unfortunately, IL
senate adopted 81 amendments, Il
n result of which was to absolute
IF destroy the principle of the gradual,
re tax as to the direct heirs, and limi
u ing the tax to estates under $25, 90
Under the law, as thus amended, CO
i'd ifornia recently collected $452, 000t
re from the estate of a former Montal
citizen, while Montana collected fro
"a the same estate $3.50. 1t is estimat
to that our state treasury has alrea,
lost 100000 on account of the sena
amendments to the inheritance t;
law as passed by the house two yea
re ago. l again recommend to 20
lg consideration the Wisconsin inner:
l. ance tax law.
Id Crude Oil Tax.
to The house passed a 8 per cent gro
j. output bill, which the senate amend
as to a 1 per cent gross tax. Almost il
IL mediately a~fterward, a subsidia
ne corporation of the Standard Oil col
t. pany brought injunction proceedin
to prohibit the state from collecti
1 even that bagatelle of it's own natul
to resources. Two weeks ago, the s
III preme court reversed the action of t
" Lewis and Clark county district jud
in in granting the injunction and hs
Is. that the state is at perfect liberty
take toll from her oil, under the
nd cense provision of u state constii
Vn ton
e Based CA the experience the SITS
ng treasury has heretofore had in tryi