The producers news. [volume] (Plentywood, Mont.) 1918-1937, 1928-01-27

erty in the state is valued by the
equalization board at S944, 448.
IS Per Cent Too High
Other similar railroad properties
are assessed at approximately $685.
600, the complaint sets forth, which
makes the generalization of the 500
Line property in the state $750,000
or about $3.50 too high in comparison.
The railway company has 1896
miles of right of way, DO miles OF
which is in this state.
To save it's property from sale for
taxes, the railway company cites that
it paid taxes in the two counties IN
November last year amounting to
$14,111.67. Of this sum it paid $12,-
113.46 taxes under protest.
The sum paid in taxes in the two
counties represents half of the total
taxes due and the company sets forth
that the other half must be paid be-
fore May 80 of this year and there
fore asks the court to issue an inter
locutory injunction restraining county
treasurers from collecting the other
half of the taxes until after this suit
is settled.
The company further asks that the
court place valuation upon the rail.
way property of its lines in this state
and void the assessment fixed by the
board of equalization; asks that Dan
lelS and Sheridan counties repay tt
the railway any difference that ma!
be due the railway company as be
tween the courts and the boards as
sessments and asks that the board O
equalization be perpetually enjoinet
from assessing the property in tn
future at more than the valuation
fixed by the court unless the proper
ty value be increased by the railwa,
company. Costs of the action are al
so sought. Ill
Charge Board Influenced
That excessive valuations on tn
railroad property have been fixed i
the past and that public sentimen
against lowering railroad taxes ha
influenced the board of eoualizatio
In its valuation of the property
charged in the complaint, which say
in part:
For many years last past gene1
al policy and purpose has existed O
the part of said board of equalization
to assess the property of this plaintiff
at grossly excessive value and t
refrain each year from reducing tn
assessment of former wears. In tb
carrying out of this policy it has fo
several years last past assessed sue
property at from three to four time
! It's actual value, and each such exces
slve assessment for past years has ex
! tended its influence forward into eac
following year and prompted suc
BOARD to knowingly overvalue plant
III property as matter of expedi
enccy, IN disregard of all competen
evidence and its actual Judgment q
VaIue. In making assessments fo
such previous years and for the Yea
I9Z| such board has been influence
ana prompted to arrive at the asses
. ment as made by reason of the nrec
sure Of public opinion against rednC
ing the assessed value of nlaintiffi
property below the assessment for Al
previous years.
Charge Action Repeated
I'm making the assessment for ~
year 1927 such board considered o ~
t was influenced in large part bv Fl
4 TACT OF generalization for nrior Voc,
and public clamor against lower;,
! Cne aVlue OF railroad property for fax
atlon purposes. Because of such nric
| assessments and yielding to the aroI
menu OF public eXpediency and nubIi
Snetlment against lowering the fave
| Oh railroad property, said hoard ii
A nj pretend to find the valu
: od PLAINTIFFS property to be far in e5
cess OF its actual value, as hereinbe
lore stated. Unless such arbitrar
ana abusive administration of the q,
: sesS!ng powers of said board is r.
sCralned, corrected and curbed bv tbi
e court, such system of overvalnatio
S Will continue and each successiv
years tax levied against the plaint;t
. Will be affected with the same p,enal
al amount of excess valuation on
r SAID board, unless enjoined and ~
/ strained r. this court, will again !
4 the year 1923 and subsequent vea1
: continue its unlawful practice
B aforesaid and in DISREGARD of the tr11
d value of plaintiffs property and fraT
chlses arbitrarily tax it at the sam
r general excessive rate as herein cor
u planned of for the year 1927"