The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1923-08-22
State TAX BOARD
LEGALLY CREATED,
RANKIN'S ANSWER

Attorney Genefdl Wellington u.
Rankin on Saturday filed the states
answer in a suit brought by Charles
H. Martien to have the state tax COM
mission declared a nullity because of a
technicality that rests upon the failure
of a clerk in the senate to write the
amendment submitted to the voters
into the senate journal. The answer
denies every material allegation of the
complaint, and declares that the state
tax commission was constitutionally
and legally created and is valid in
every way. The answer dwells upon
the extreme publicity given the pro-
poSal to create the tax commission,
and the openness of the procedure by
which it vas put before the people and
before the legislature, which created
the commission, and says:
"That for a period of three months
previous to the general election held
on November z, 1922, the secretary of
state of of the state of Montana duly
caused said proposed constitutional.
amendment, as submitted by said SEN
ate bill No. IL, to be published in at
least one newspaper in each county of
the state of MOtaEa, as required by
law. That during said period of pub
LEGATION and for a long time before
said general election, said proposed
constitutional amendment became and
was a permanent issue in the political
campaign, and was strongly favored
by the governor and others in public
addresses throughout the state. and
actively, bitterly and vigorously OPP
posed by the plaintiff herein and 9TH
ers, and advertisements and argu-
ments pro and con were published in
several newspapers in this state. and
thereby aroused the interest and pro-
vOked the discussion of a very large
majority Of the people of this state,
and gave them a clear understanding
of such proposed constitutional
amendment. That at the end of such
active campaign for and against such
constitutional amendment, the people
OF November z, 1922, freely and duly
expressed their will by ratifying the
same by a vote of 65,279 for and g.
$50 against"
The answer declares that the pro-
cedure required by the constitution
was carried out in every way, and
adds:
THAT or account of the facts here
inbefore alleged, the voters of the
state of Montana had the necessary
information and opportunity to exer-
else their right OF ratifying or reject
ing such proposed amendment, freely
voluntarily and intelligently and ap.
parently did so, and therefore. no per.
son, interest, property or vested rights
ia this state has been affected, in.
jured, damaged Or pIejudiced by reas
on of failure TO comply with any con
stitutional provisions, if any THERE
was. That thereafter, towit, on De
cember IA, 1922, said amendment t,
the constitution became the law of tn,
state by virtue Of the proclamation O
the governor of Montana
The answer next ~recites how tn
commission was created by the APP
pOintment of its members by Governo
Dixon and their confirmation by tn
state senate; how the commission har
organized and taken up its duties an
says that "the said defendants, J. w
Walker, o. A. Bergeson and A. ]. Vic
lette, together with their clerks an,
assistants, have ever since and noy
are devoting all of their time an
services to the state of Montana. i
the performance of the duties of sal
board without contest or restrain
from any of the state officials VIII
composed the former board of equaliz
alton under the constitution of tn
state, before said amendment thereto
and the people of this state and publ
generally have acquiesced in its az
tions as such state board of equaliz
alton"
The answer adds the following allie
cations:
THAT said Eighteenth Legislative
assembly, before its a%djournmen
duly made approximations of publ
funds Z pay the salaries and expense
of the said Defendants, J. w. Wake.
o. A. Belgeson and A. }. violette, a
such members CT said board of equa.
ization and to pay the salaries an
expenses of their clerks and assist
ants.
"That since the 2rd day of Febrr
airy, 1928, to the present time the sal
defendants, J. w. Walker, o.. A. Be-
geson and A j.. Violette, as sue
board of equalization, and their clerk