The circle banner. [volume] (Circle, Mont.) 1914-1939, 1924-03-28
COUNTY TAXATION
is SUMMARIZED
YELLOWSTONE COUNTY LEAD
ING IN DECREASE IN LEVY
COMPARED WITH 1922
In 26 Counties Less Money Was
Taken From Taxpayers Last Year
Than in 1922; in ~ Counties the
Taxes Were Increased.

III the ~ counties OF Montana
the total amount which the taxpay-
ers were required to provide for
general county and school purposes
was more for the year 1928 than
for 1922, according to figures COM
piled by the state board of equali-
cation. In 26 counties less money
was taken from the taxpayers to
finance the requirements of the
county, the school districts and to
give the state its share of 81
mills. There are no comparative
figures for Lake county, newly
created, and Garfield county's fig
ures have not been reported.
The actual amount levied is be-
lieYed to be the only accurate gauge
as to whether county and school adj
ministrative costs are increasing or
decreasing for the taxable valuation,
which is 80 per cent of the assessed
or the mill levy itself can
be juggled almost at will. Thus, it
is pointed out, county officials some
times announce lower assessment
or lower mill levy with prideful
glee and claiming credit for having
reduced expenses when as a matter
of fact their actual amount levied
against the tax payers is greater on
the same or perhaps less population |
than the year previous.
Total Assessment Basis
The actual amount levied speaks
Tor itself. Barring exceptional cases
f county levies total general tax
If 100000 one year and $550,000
he next, the cost of government is
shown to have risen $50, 1000, regard
ess of whether the taxable value or
mill levy or both has decreased. In
most cases, the figures of the state
board show, whenever the taxable
Taluation is decreased, the mill levy
S increased and when the valuation i
S increased the mill levy decreases
When the county and school expendi-
ures have been the same.
Nearly all of the counties are get ;
ing along with less money now than
n 1921 but of the So counties which
an be compared, one more than a
majority took more money to oper- ]
re ii 1923 than in 1922.
The term amount levied is ex-
lained by the state boards compila- {
ion as follows: "In arriving at the {
otal for each county of amount /
evied' the reports of the county q
Jerks were used. From these re- /
orts the following amounts were I
sed: All levies for state purposes,
xcepting the livestock levies, which 3
re only levied against livestock, all L
eneral county levies, and all other b
'vies that were applied to all prop +
rty in the county, and all general. a
Ugh and district school levies. Lev. s
s for special districts, such as irri- e
alton, drainage, etc., were not con- r
dered and all levies for cities and +
WINS were eliminated. 3
"In arriving at the taxable value a
n an acre of land, the value was c.
und by taking irrigated, dry farm 3
g, grazing, and all other agricul- B
raj lands and reducing same to an fl
rerage for the county"
Silver Bow county is shown by the b.
ate boards figures to lead in the b
Mount of increase of the amount m
We'd in 1928 over 1922. The tax N
yers of the mining county were re- III
tired to put up $323,959 more in tt
23 than in 1922. The boards fig eV
es do not detail the levies so it is as
possible to fix the responsibility oV
: the increase as between strictly OF
unity and school purposes. Silver ne
'w's amount levied" total was
CHER in 1923 than in 1921, show 81
3 that is contrary to that of most nj
the counties of the state. In 1921 ru
2 amount was s1,443,203; in 1922. -
,345,79S; in 1923, $1,669,752.
Some of the other counties showed al
,reases as follows: Cascade, $751; ye
8; Chouteau, $79,256; Beaverhead sh
1853; Jefferson, $49,671; Mus OF
shell, SIS, 908; Roosevelt, $68,910 or
d Saltwater, $35, $50. D;
The following counties made high r.
levies for 1923 than for 1922: ~
overhead, Broadwater, Carbon, 81
rter, Cascade, Chouteau, Daniels, 40
er Lodge, Glacier, Golden Valley,
II, jefferson, Judith Basin, Lewis We
Clark, Liberty, Madison, Mussel- SO
I'll, Phillips, Pondera, Powell. RAJ la'
III. Roosevelt, Silver Bow, Stillwa- gn
, Sweet Grass, Toole, Valley. ae
Yellowstone Leads uu
Yellowstone county led all others eff,