The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1929-01-11

gates at the assembly of the
Montana Education association
here Saturday morning.
This leak in the financial affairs
of Montana schools was declared
by Mr.. Livingston to be due to the
fact that the penalty and interest
on school taxes were not follow
ing the school tax but were being
diverted to help pay the expenses
of county governments. He held
that the schools did not need any
money from the legislature if
school leaders, would fight for
their just share Of this just share
of this revenue.
In explaining why Montana had
so many millions of delinquent
taxes Mr.. Livingston said:
"In 1919-11-12-13 and IA the
country doomed, settlers fiocked
to Montana. Roads were needed,
schools were needed, governments
were needed, and the cities, sew
ers, water and lights were needed.
Demands were large, taxable
property was scarce and high
taxes were levied. Debts continu-
ed to pile up and for several years
this thing went on until delinquent
taxes became a mountain. Then
came good years, delinquent taxes
began to pour in and along with
these taxes came penalties and
interest.
See what your county did last
year to collect delinquent taxes.
The total for each year is over
81, 000, 900. The penalties for 1927
% were $287,O67 and the interest
over S1,070,69 Similar sums
have been collected each year for
some time and similar sums will
continue to be collected for many
years to come, as the county de-
linquency on June Both, 1928,
was over $4,244,881. While the
Trust and Agency delinquency on
the same date was over $6,972 ,506.
"The penalty and interest must
follow the school tax. Where has
been going for the last Is years?
have found that in most coun-
ties it has been and still is being
put into the county general fund"
To illustrate his contention that
the project was worth the serious
consideration and immediate ac-
ton of the association, Mr.. Living
ston used figures from a number
counties picked at random
by the committee. In Sheridan
county the total 1928 trust and
agency receipts were S440,662.36.
Of this amount S334,720.84 was
money; Prairie county,
9 9,O75.70, of which $14O,60O.93
belonged to the schools; Lewis
md. Clark, ~S724,275.18 of which
s55S, 659.19 and Toole s4O5, 672.44
which s211,S54.55 was the
schools part.
The Roosevelt county commits
ioners agreed to give the school
districts the penalty and interest
n delinquent school taxes during
927 and a statistical report com
leted on December % shows that
he school districts will benefit for
he one year to the extent of
14,405.52." Mr.. Livingston said,
shall not receive any of the
1oney due us for the years pre-
eding 1927, until the test case
0 be carried through the courts
y the Montana Association of
chool Boards is completed.
"Co-operation is needed if we
re to turn the flow of school
honey into the proper channels. {
1927 the counties of Montana
objected over $547,763, penalty
nd interest on delinquent taxes
nd in 1928 the same counties col
icted over $809,994 or a total of
1857, 757, of which so to rs per
ent belonged. to the Montana
(
The committee submitted the
flowing suggestions by which f
e school finance problem could q
improved: (.
Inform county commissioners as
what other counties are doing II
,out tax deeds. Tax deeds in
% amounted to 100000 more i
an in 1927.
Interest on school sinking funds
d on school money in the county
neral deposit should be credited
the school districts. This was
rmed another leak.
Montana counties have over
.O0O. 900 in insolvent banks. II
.hool money is included in this HI
lount. Big Horn county refund
S41,669.28 to the school districts ii
: the school funds lost in
e Hardin State Bank. Glacier
unity the trust and agency fund
tn S42,481 lost in closed banks,
is amount including penalty and
crest.
Montana needs a state wide
mmon school levy in order to
lalize the burden, it was stated.
.e equalization fund can only be
nporary.