The producers news. [volume] (Plentywood, Mont.) 1918-1937, 1931-03-27

construed as imposing an addi-
tlOnal license tax of scents to be
set aside to pay bonds. AS actu.
ally drawn it provides for a six
million dollar bOnd issue and for
sO-called new SC gasoline licene
tax to pay off these bonds indie.
pendently of any existing SC tax.
Thus the title says that it is "an
act > authorizing the issu-
ance of debentures of the state
=; providing for a tax on
gasoline or motor fuels and antic-
ipating the revenue therefrOm
****; providing for setting aside
of a sufficient amount of said
excise tax on gasoline IOr motor
fuels to pay the same" etc. The
tax is expressly called in the
title a tax on gasoline or motor
fuels, though later it is limited
that it is a license tax on gasO-
line. and in the body of the bill.
the tax is properly called a Ii
cense tax IOn the business of sell
ing gasoline. Do they mean to
tax %istfllate" rs a motor fuel?
is AN ADDITIONAL TAX
The sc tax is an ADDITION
AL LICENSE TAX ON DIS
TRIBUTORS, etc. The tax pro-
vided for in this law is created
in Section 9 expressly as AN ad-
ditiOnal sc tax on the business
OF selling gasoline imposed on
the persons named in the exist
ing laws but for the limited pur-
pose specified in this law. This
is clear as far as the language
used is concerned. If there were
any doubt on this, not less thar
seven references in the law car
be overwhelmingly pointed to
Thus, section A refers to "the***'
license tax on gasoline $3.50 a.
provided in this act, or IN ANY
OF THE OTHER LAWS OF
THE STATE OF MONTANA
thus clearly Indicating that it il
recognized that there are to b.
both the gasoline tax created il
Section 9 of this law and tn
other nearly identical gasOlin
tax created by other laws. Thi
same Section says that "the Ii
cense TAX provided in this law
and "the license TAX-**** pro
vided in any of the laws of tn
state of Montana shall not b
reduced" and that "the State o
Montana will cause such TAKE;
(nOt any single tax but bot
taxes) to be collected. The stat
ute thus refers to both taxes an
says both shall be collected.
MAKES LAWS
UNREPEALABLE
Moreover, at this same SEES
sion, the existing gasoline lIcens
tax laws have been amende
Oh. B. 800 by increasing and ex
tending that tax to SC for an ad
ditiOnal 10 years, until 1941, as j
done in this law, So that if TIL
tax expressly declared to be
tax created by this law is not
new additional tax, it was who
ly unnecessary 10 enact Section
r at all, which section would the
+: be only creating again what thi
same legislature, at this sam
session, had done or already don
by separate legislation in FL.
80. The addition of Section
whose provisions were entireI
omitted from H. B. 1 (the genV
$ inc anticipatory tax debentul
L law so this law shows that tn
law is not, and was not intende
to be, an anticipatory tax deben
ure law but merely law prOvf
! ing for a bond issue and the le'
8 wing of a new special tax to ps
= the bonds"
DEBENTURE TAX FOR A
o SPECIFIC PURPOSE
3 Indeed the tax specified
Chapter 10, as amended by H.
{ 80, is a tax finally payable in
: the Highway Fund for the eco,
Il structiOn, reconstruction, bette
). ment, maintenance, administr
/ ton and engineering on the Fe
s eral Highway System of Hig
e ways" in the state, but the Il
created by Section 9 of Fl. B. d!
! is expressly declared to be levi'
D. 'tfor the purpose of prOvFdiI
p. funds for the payment of the l