The Bozeman courier., 1927-11-11
GALLATIN Wins;
PARK firm Will
PAY$l2,3OO TAX
Transportation Company With
draws It's Appeal-S12,355
Now Due County

AS matters now stand Gallatin
county has won, at least temporarily,
it's fight to collect taxes on personal
property and improvements within the
two-mile strip Immediately south of
the northern and east of the western
borders in Montana of the Yellow
stone National park.
The Yellowstone Park Transporta-
tion company must pay into the Gal
latin county treasury by November
80 approximately $12,355 as taxes on
an assessed valuation of S1,O89,20O on
it's property in the territory referred
to, it was learned yesterday. Whether
the corporation will attempt further
resistance, pay the sum under protest,
or submit gracefully to the apparent
inevitable is not known here, but to
| date the county has had no intimation
that the levy will not be paid.
Appeal Withdrawn
The climax of the controversy,
which has ragged since June 13 when
Gallatin county placed the assessment
upon its books, came recently when
T. B. Weir of Helena, counsel for the
transportation firm, withdrew an ap-
peal which he had filed October 18
with the state board of equalization.
On that date the board had held a
hearing, which was attended by Com
missioner F. L. Benepe, Jr., and Spe-
cial Counsel Eugene F. Bunker as
representatives of Gallatin county,
and at it's conclusion had taken the
appeal under advisement with the un-
derstanding that both attorneys would
later file briefs.
At the hearing Mr.. Weir, on behalf
Of the transportation company, con-
tended that it was exempt from tax
: alton on the ground that it was func-
tiOning as an agency of the federal
government. To this Mr.. Bunker
: took sharp exception, declaring that
{ the company was corporation char
: tered under the laws of Delaware and
} organized for private profit, and could
! not by any stretch Of the imagination
! be classed as a government or quasi
{ federal institution. Mr.. Weir also
D endeavored to prove that payment Of
D Gallatin's levy would constitute dou-
}, bic taxation, but under the question
e ing of Mr.. Bunker admitted that the
n the only tax heretofore paid by the
S concern was income tax. Inasmuch
S as all persons and corporations whose
5 incomes are sufficiently large pay
both income and property tax, Mr..
t Bunker contended that Mr.. Weir's
1 point was not well taken.
: The Assessment
= The assessment against the Vel
d lOwstone Park Transportation COM
: pany, as shown by the books of AS.
n SCISSOR w. F. Cowan, is sub-divided as
q follows: Buildings, $65O,OOO; White
! and Lincoln touring cars (29 at 81, ,0OC
each) $4,000; White coaches (271
at $1,000 each) $271, 900; White
trucks (22 at $1,000 each) $22,OOOi
Ford cars ga at $500 each) $1,000;
machinery, 100000; merchandise
$4,000; total 81 ,089,200
Y This property was on March 1
1927, located in the two-mile strip
once a part of Gallatin county, just
inside the parks north and west boun.
daries in Montana. Gailatin's claim
# to the privilege of assessment anC
It taxation is based upon an action Of
n the general assembly which, in ceding
r to the national government for park
l. purposes the territory involved, ex
g pressly reserved the right to levy anC
IS collect taxes upon all personal prop
l. erty and improvements found there
ie in. Until this year the right haC
'e never been exercised.