The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1929-01-25
OUT IN THE OPEN
Great Falls Tribune)

(Great rails
When Representative Jones,
Jameson and Merritt, republicans,
and Dellwo and Maggie, democrats,
Tuesday jointly gave notice of in
tention to introduce a bill to
amend the present classification
law so that all property would be
taxed on 100 percent of its true
value for state revenues, they put
the all-important question of tax
alton squarely out in the open.
And there is where it belongs.
Already there has been too much
loose talk, both in private and in
public, as to the consequences Of
the proposed change. Much of
this talk has been based on mis-
information, while a lot of I'M
it d~oubtedly has been prompted by
suspicion and prejudice.
So far as The Tribune is aware,
no one claims chat the 100 per-
cent classification plan will dis
tribute the tax burden more
equitably than it is now distribut-
ed. On the other hand, there is
no tangible evidence that it is
being advanced as a means of
transferring the tax load of one
industry to another. All that any
body claims for it, so far as we
have been able to learn, is that
it is the most practical method
yet suggested whereby the states
taxing machinery, as now set up,
can meet the crisis we are at this
time facing in our commemorative
fiscal affairs.
Taxation is a mighty broad and
always perplexing subject. It's
ramifications extend in many di-
rections and touch everybody,
directly or indirectly. No one
knows of any method of levying
a tax that all would agree is abso-
lutely fair to all industries and all
individuals. The man who could
devise such an instrument would
be wiser than Solomon. Burke
said: ITO tax and to please, no
more than to love and to be wise,
is not given to man"
Montana's tax structure has
been built up through a series of
compromises and expedients which
began in the constitutional con-
vention of 1889. PROFESSIONALLY,
certain inequalities may be found.
Some Of them, no doubt, could be
corrected by the legislature; but
the greater number never al be
corrected because they r inner
ent in human nature. People will
lie; they will hide tangible assets.
Assessors are not infallible; they
do not always evaluate property
justly.
So in considering the 100 per-
cent classification plan, we should
discuss it wholly on it's merit as a
feasible way of meeting the stu
alton which now confronts us. To
bubble over injustices, imagined
or real, which exist in the funda-
mentals of our taxing methods
will only be confusing and will
leave us at the end of this legis-
lative session where we we're
when it opened.
It is more or less generally
agreed that the states revenues
must be increased if the govern
ment is to go ahead with a reason
able program of meeting what the
people demand of it. The special
milI-and-a-half levy for higher edu-
cational institutions expires next
year. After that, the states in
come from general property taxes,
on the basis of present valuations
and a 2-mill levy, which is the
constitutional limit, will be reduc-
ed to not more than 100000 a
year. This sum but little more
than equals what is now being
taken from the general property
tax for the running expenses Of
the greater university, the agri-
cultural experimental stations and
the extension service, which, last
year, totaled approximately $685.
SIG.
In the words of Grover Cleve-
land, it's a condition, not a theory,
+bo+ now cnnfronts us.