The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1923-08-01

coming as IL does on the eve o.
hearings to be held by the state tax
commission to review the assessments
of the various county assessors, and
the assessments of public utilities,
including the power lines, railroad
companies, telegraph and telephone
lines, it may, it is said, make it pos
sible for the big corporations operat-
ing in Montana to escape paying any
taxes for the present year, and to let
the tax burden for Montana remain
for the most part where it always has
been, on the necks of the farmers.
This move on the part of Martien
has been taken Notwithstanding the
fact that the present state board of
equalization law received due DELHI
Grafton on the part of the legislature
while it was in session in January and
February of 1921, received the con-
sideration and approval of the people
| at the general election in the fall of
1921, was discussed at length by
Governor Dixon in his addresses dur
ing the fall of 1922, and also received
the full consideration of the legis-
lative members for two months in
January and February this year, when
the assembly was in session the last
time.
For years the people of Montana
have been anxious to have a tax COM
mission created, rs previously had
been done in practically every state
Of the Union, that the tax burden
might be more e~quitably distributed
That the big corporations, through
their agents, are making a desperate
attempt to set aside the present raw
and to abolish the. present state tax
board on a mere technicality is nc
doubt due to the fact that since the
commission has been in operation the
first six months of existence there
: has been collected more than $4,000
in delinquent corporation taxes and
: other special taxes, including a check
= for S21 ,943 from the New York Of
flee of the Anaconda Copper Mining
company for corporation taxes that
: had become delinquent in 1916, 1917
and 1919.
If the tax commission is abolished
on this technicality it is declared like
ly that assessments for Montana this
year will be set aside, and may make
J it possible for the big metal mines
s and the oil well operators in the STATE
I to c paying their net proceeds
J and other license taxes for this year
! because the present state tax com
I mission under the law has direct jur
isdiction over the collection of sucl
z taxes.
! In his petition Martien sets fortl
z that he has been a resident and tax
5 payer of Montana for 20 years, an
{ declared that he is without adequat
! remedy at law to prevent what he al
s leges will be the unlawful expenditure
Z of approximately 81 ,653.33 in paymen
5 of July salaries of the secretary o
z the board, assistants, clerks and stem
ographers, and for $1,250, the July in
& stallment of the salaries Of the mem
bers of the board of equalization
Without a restraining order, he a.
2 legged, there would be of necessity
= multiplicity of suits to regain mone
he alleges to be improperly expended
The members of the tax board wer
not made parties to the order to sho'
cause, by the court, but through tn
A legal structure imposed upon the stat
auditor and the state treasurer tf
board, temporarily at least, is d.
prived of funds on which to operate
The order of the court, howeve
did not result in cessation of the fun
tions of the board, the work OF whiC
thus far is progressing as usual.
The present board of equalizatiC
has duties similar to those of the o
binary state tax commission. At Il
lest session of the legislature Il
matter of creating a tax commissiC
was discussed from every parliame
tary angle, so much SO that evel
phase and feature of the law w
completely ''threshed out" by tho
either opposed or in favor of such
law. However, the law was ratifi
by both houses, the appointment
the present members was made
Governor Dixon and his appointment
were confirmed by the members
the senate, with the exception of
few senator's who were known to ha
their interests aligned with the &C
Observation-Disclosures RecordhHeral