The Carbon County news., 1931-10-08
Must We Stand for This?

d1u Tile ol H. ~
Toman, is an outrage against the taxpayers of Carbon
county.
In the case of the n W T. company the board Of county
commissioners acng the county board of equaliza-
tom and the county assessor made thorough nvestga
ton of the mine property and every consideration was
given the company in the estimation of values Dissats
faction expressed by the company however and
appeal filed with the State Board of Equalization
so-called hearing held in Red Lodge Sept II, and
superficial investigation made by representatives
of the tax board The subsequent decision rendered
favor Of the company multiplying the ustifiabe
ments imposed by the county on the property.
The Northwestern Improvement company is wholly
owned by the Northern Pacific railroad, which fact may
be explanation Of the State Boards decision.
Citing of the nusces sanctioned by the decision,
10 dwelling houses Haggi avenue were assessed for
$4,000 by Assessor Gebo which assessment reduced to
$4,000 by the State Board of Equalization The residence
Of the superintendent Hauser avenue, assessed at
$30OO was set back to valuation Of $2,500 The barn
boss residence and the barn. assessed for $000 cut
to 500 Privately owned dwelling houses of like size
and condition in Red Lodge assessed for far than
$780, and the barn could not be replaced for less than
I$6OOO
Compare the residence of the superintendent to that Of
the Robinson house, for instance which is assessed at
$3000 with any other dwelling house of like value IN town.
IF every residence in Red Lodge assessed the
scale the mine property the city of Red Lodge could
not collect enough tax money to operate six months out Of
the year
The distril utng system of the electric light plant of
the N. W. l. reported by the company having a
value of $4,000 This figure raised by the county to
$52,000-an amount that allowed to stand by the
State Board We will wager the assertion that this figure
entirely satisfactory to the W. t. for had the board
reduced the valuation to $4,000, there certainly would
not have been any plausible for the charging Of
the ten-cents rate that is being imposed
upon the people Of Red Lodge This electricity rate Of
course is exhorbitan when figured the basis Of
Il $4,000 valuation.
As to the reduction in favor Of j. n Toman, nonres-
dent andholder of Carbon county, who asked that his
sesments be reduced to 81 acre. it is mpeasanty
prsng to learn that the Board granted any reduction
whatsoever. The Carbon county commissioners when
making up the assessment rolls had promptly and prop
erly denied Tonan petition for lower assessments and
the valuation Of his property was placed on par with
that of other county land holders Mr. Toman appealed
his the State Board and the hearing held dur
ing the session Of Sept H. Without any personal nspec
on of the Tolman land the Board reduced the assess
ments-in some instances much Sc an
This discrimination is unfair to the farmers of Carbon
county, who the fundamental supporters of this and
every community If all the land in the county
sessed parity with the Tolman and the N. W. prop
erty funds collected by taxation would be insufficient to
maintain the county government.
The commissioners of Carbon county have shown that
they have been most economical in their expenditures in
comparison with other county boards They elected
by the people Of Carbon county, they live in Carbon
y and they know the valuations and the conditions that
justify the proper assessments If it is the function of
the State Board to anhilae the rulings of the local gov
enmen then it is high time that the taxpayers
of it, and take steps to prevent that function.
There is no appeal that can be made from decision OF
the State Board in of this nature-although few
taxpayers realize that the decisions of this alpowerful
board final There is, however, way by which the
voters could gain control.
Representatives could be sent to the state legislature
who would constitutional amendment to be sub
mitted to the voers-an amendment aboishing the State
Board of Equalization Or initiative measure might
be passed that would give the various county boards and
taxpayers the right of appeal in the district courts against
fragrant njustices bv the Board.