The producers news. [volume] (Plentywood, Mont.) 1918-1937, 1930-12-12

The above refunds are all illegal
and the County Commissioners are
without authority in refunding
taxes unless paid under protest.
The County Commissioners should
therefore refund S1,781.30 to the
County. The Montana Supreme
Court, as shown in Montana Re
ports So, page 450, held that un-
less a tax was paid under protest
there is no way a refund can be
made. In ordering the above men
toned refunds the Commissioners
ordered the Treasurer to deduct
the amounts from the various
funds. Some of these funds, the
School Districts, the State, and in
fact all of the Trust and Agency
Funds are not under the control of
the County Commissioners, and
the Treasurer must refuse to make
any refunds on any of these
moneys belonging to the various
other funds.
On Page 20 of Commissioners
, Journal, Book 5, the penalty anC
interest was ordered cancelled OF
: the last installment on the NWH
NWA SEA, SWA NEH, Sector
1862. The Supreme Court ha:
ruled that the penalty and Interest
is part of the tax and cannot bt
abated by the County Commission
ers. Neither can the Commission
ers make compromise settlement
of taxes.
On Page 60 of Commissioner.
Journal, Book 5, the Commission
ers ordered the assessment of the
Farmer-Labor Temple cancelled
Lodge halls are assessable and, il
fact. there is very little property
in the State of Montana that i
, exempt from taxation.
There is STAT, 81 in uncollect
ed Seed Grain Lien notes which
is owing to the county. A determ
} med effort should be made to col
} lect these.
On June 2, 1880, the Count,
Commissioners declared an emer
: gency in the Surveyors Bulge
:. and increased said Budget $4,000
D On the same date, June 2, a claim
D was filed by Robert L. Wheeler
] county surveyor, for $2OS.0O 70
: 26 days work in May. Claim wa,
allowed and paid on July 8, 1880
: The budget balance of the Survey
: or's office of May 31st was 1924
: The County Commissioners allow
! ed the Surveyor to continue work
: ing during the month of MAY il
excess of the balance in his bud
get. In doing this they laid them
: selves liable for the expenditures
: AT the time the budget was ex
hausted the Commissioners shout,
have notified the Surveyor to dis
continue work until the next fisca
!. year. This could not be classed a
: an emergency.
In addition 10 the outstandins
warrant and bond Indebtedness o
the County there is about s170 ,OOl
E owing to the various Trust an,
Agency funds from the Genera
, fund of the county on account O
! the money lost and tied up il
the closed banks. A large part O
I this money must be paid by Ia,
levy, and a small levy should b,
made each year for this particula,
; purpose. This levy was not mad
on the 1880 taxes.
CLAIMS:
i Due care must be exercised be
! fore a claim is allowed for nav
! ment, to see that the same Is u,
: 70 legal requirements, as provide,
for by Section 4605 of the 1921 r
G. M, that the same bears a com
plete date; that the termination 4
: : clear and explicit of the service
rendered and supplies or material
furnished, that the same Is duI,
: signed and sworn to. Your atten
ton Ia called 10 the followin,
4 claims:
No. 51455, $1.7S and No 61A57