The Bozeman courier. (Bozeman, Mont.) 1919-1954, 1926-11-05
Ry Our Helene COFFespOndentl

(By Our Helena C-OrrespOndent)
Delinquent taxes amounting TO $751;
54Os76 charged against six Montana gasO-
line refineries have been certified to the
attorney generals office by the state
4 state board Of equalization for collection.
TIL amount represents payments due for
the last three quarters of 1925 and the
first two quarters of 1926.
The amount is a small part OF the total
assessed for the larger companies as we'll
as the larger distributors have paid. These
six smaller companies, including the Silver
Bow Refining company and the Blueb1rd
Refining company Of Butte, the Hart Re-
fineries of MissOula; the North American
Refining trust and the Reliance Refining
company Of Kalispell and the Yale Rein
cry OF Miles City, are resting their chances
on the outcome Of an action now before
the state supreme court attacking the con-
stitutiOnality of the 1925 gasoline tax law.
Collections for the four quarters ending
June 80, 1926, were $78S,549.71 as against
$5S1, 629.23 in the preceding u months. The
difference, aside from a normal increase in
taxable production, is evident in a com
parison between the first quarter of last
year that the majority of the refineries
were relieved of the tax payment by de-
cisiOn Of the state supreme court declaring
the 1923 law unconstitutional. In that
quarter there was collected $21, 1896 as
against $142,567.45 in the same period this
year.
Through the courts decisions, invaIi-
dating the 1921 and 1923 gasoline tax laws,
the state was required to charge off $780,
5466S unpaid taxes, which the court held
to be uncOllectable.
Failure of the Yale refinery last quarter
to pay it's tax was the first detection of
the larger operators.
. O @
There is now SOM basis for expecting an
increase in cattle-feeding operations in
Montana this fall, which would appear to
be advantageous to Montana feeders if
Present indications Of a considerable re-
duction in corn-feed beef next year from
the important corn belt states materialize,
according to Jay G.. Diamond, federal crop
and livestock statistician.
In the feed situation there is a larger
crop of all feed grain except corn, a smaller
hay crop and a larger tonnage of beet pulp
in the three factory areas, compared to
last year.
Some stock has already moved into the
beet factory areas for feeding and while
it is expected that this movement will ex-
coed that Of a year ago, comparative fig,
ures to indicate this trend are not yet
available. In the Big Hole basin country
while the hay crop is not as large as thai
of 1925, it is not expected that there vii
be more than a moderate decrease in mum
bers fed, compared with last year.
The state output Of cattle for 1876 Il
not expected to measure up to the higl
mark reached in 1925, which appears t.
have been the largest turmoil of any nor
NAL year. The January to April movement
Of cattle and calves was about lao cars
less than in this same period In I9ZO. Ma
to June movement exceeded that of 1872
by a wide margin of 1854 cars, while thu
=, July movement was also heavy, exceeding
t that Of 1925 by 200 cars. This heavy sum
mer movement was due to the drOuth stu
1 alton in east central Montana.
t @ @ g
5 The 500 line has petitiOned the railroad
e commission for authority to abandon
! spur track leading from the station a
e Daleview, Sheridan county, to a lignit
coal mine which is now producing N
. tonnage.