The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1923-01-10

The sO-called tax commission bill,
creating the board of equalization
privided for by the constitutional
amendment voted in November, was
introduced in the House Wednesday
afternoon by Representative Charles
R. Swift, of Treasure county.
The bill, which was the first of the
measures recommended by Governor
Dixon in his message, to be put be-
fore the legislature, provides for
three members of the state board OF
equalization, to receive $4,000 a year,
and to be appointed by the governor
within ten days Of the passage of the
bill and before the adjournment of the
legislative session.
The first three members are to be
appointed for two, four, and six year
terms, and after that to serve six
years each. The bill specifies that
they are to be persons known to pos
sess knowledge of the subject of tax
alton and must hold no other office
in this or any other state, or any fed
eral office.
The bill provides that the board is
to organize at the capitol without de-
lay and elect one of its number chair.
man. Two members shall constitute
a quorum, and the board shall, accord
ing to the bill, be in continuous SEES
sion. 1t may hold sessions and con
duct hearings at places other than the
capitol, if deemed necessary.
The board, under the provisions of
the bill, shall name a secretary and
may employ experts and assistants.
1t is to take up the work of the ola
board Of equalization without a break.
Among the powers delegated to the
board by the bill are the following:
To exercise general supervision over
assessment and tax laws of the state,
over assessor, county board of equal
ization and county commissioners and
other officers, to the end that all as
sessments of property be made rela-
lively Just and equal the true value.
To supervise administration of II
state and assist in their enforcement.
To collect annually from proper Of
ficers information as to the assess
ment of property and collection of
taxes.
In its discretion to inspect records
of the officers of any county, NUM-
pality or district whenever such of
ficer has failed or refused to return
to the board information, and such in
spection is to be made at the expense
of the delinquent official.
To compel persons or corporations
to furnish information as to their
business.
To summon witnesses and require
books and records to be submitted
and to procure dispositions within OF
without the state9
To examine cases where violations
of the tax laws are alleged.
To recommend legislation.
The bill puts on the board the duty
of overseeing any bond issues pro
posed by any county, city or distric'
where ten taxpayers affected ask de.
termination of the feasibility of tbs
issue.
The bill also provides that the state
: board of equalization shall take ovel
| the duties of the state public servic'
commission, hich are now performet
by the state railroad commissioners
and provides an appropriation of $50,
900 for the expenses of the board dur
ing the next biennium.
> Administration followers suffered
{ their first reversal in the Senat
J through rejection Of a motion by Sen
: ator Pauline to ~segregate from tn
s report of the committee on commit
tees, the committee on taxation, con
, tanning the names of six senator
( u~nfavorable to Governor Dixon, tn
vote being q to 25.
Several senators supposedly Ell
: trenched behind the Dixon program
of taxation voted against the meas