The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1924-03-27
TAXATION
IS SUMMARIZED
YELLOWSTONE COUNTY LEAD
ING IN DECREASE IN LEVY
COMPARED WITH 1922
In 20 Counties Less Money Was
Taken From Taxpayers Last Year
Than in 1922; in 27 Counties the
Taxes Were Increased.


the total amount which the taxpay-
ers were required t 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 equaIi-
cation. In 26 counties less none
was taken from the taxpayers to
finance the requirements of the
county, the school districts and to
give the state its share Of 31s
mills. There are no comparative
figures for Lake county, newly
created, and Garfield county's fig
r e have not been reported.
The actual amount levied is be-
lieved 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 cen of the assessed
valuation, or the mill levy itself can
be juggled almost at will. Thus, it
is pointed out, county officials some
times announce a lower assessment
or a 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 a less population
than the year previous. .
Total Assessment Basis
The actual amount levied speaks
fn. ffoaIf Do-v;,ar 0xra1-+;ooo oo111
if a county levies a total general tax
of 100000 n year and $550,00O
the next, the cost of government is
shown to have risen $4,000, regard
less 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
valuation is decreased, the mill levy
is increased and when the valuation
is increased the mill levy decreases
when the county and school expendi-
lures have been the same.
Nearly all of the counties are get
ting along with less money now than
in 1921 but of the SO counties which
can be compared, one more than a
majority took more money to oper-
ate in 1928 than in 1922.
The term amount levied" is ex-
planned by the state boards compila-
ton as follows: 'In arriving at the
total for each county of amount
levied the reports of the county
clerks were used. From these re-
ports the following amounts were
used: All levies for state purposes,
excepting the livestock levies, which
are only levied against livestock, all
general county levies, and all other
levies that were applied to all prop
erty in the county, and all general.
high and district school levies. Lev.
les for special districts, such as irri-
cation, drainage, etc., were not con-
sidered and all levies for cities and
were eliminated. .
"In arriving at the taxable value
for an acre of land, the value was
found by taking irrigated, dry farm
ing, grazing, and all other agricul-
tural lands and reducing same to an
average for the county"
Silver Bow county is shown by the
boards figures to lead in the
of increase of the amount
.evied in 1928 over 1922. The tax
of the mining county were re-
to put up ~$323,959 more in
than in 1922. The boards fig
Tres do not detail the levies so it is
impossible to fix the responsibility
or the increase as between strictly
county and school purposes. Silver
3ow's ''amount levied" total was
in 1923 than in 1921, a show
ng that is contrary to that of most
# the counties of the state. In 1921
he amount was $1,443,203; in 1922,
Il, 345,793; in 1923, $~1,669,752.
Some of the other counties showed
Increases as follows: Cascade, $751; !
.O8; Chouteau, $79, 256; Beaverhead
.27,S63, Jefferson, $49,671; Mus
elshell, $75,908; Roosevelt, $68,910 {
nd saltwater, $35,680. !
The following counties made high !
r levies for 1928 than for 1922:
3eaverhead, Broadwater, Carbon,
Jarter, Cascade, Chouteau, Daniels,
)eer Lodge, Glacier, Golden Valley,
I'LL, Jefferson, Judith Basin, Lewis
Clark, Liberty, Madison, Mussel- :
hell, Phillips, Pondera, Powell, Ra- !
ALI, Roosevelt, Silver Bow, Stillwa- !
err, Sweet Grass, Toole, Valley. !
Yellowstone Leads :
Yellowstone county led all others $
4 the amount of decrease in the total