The Wolf Point herald. (Wolf Point, Mont.) 1913-1940, 1931-01-02
GETTING AT THE TAX PROBLEM
(Great Falls Tribu

NNN' 60" 44
Among the members of the Montana legislature which meets
next month are a number of senators and representatives who
are determined to have a showdown on the tax question. Many
of these legislators have schemes for raising revenue from new
sources which they desire to present for consideration; others.
however. admit that they have no program aside from the con-
viction that something must be done to relieve the tax burden
now borne by tangible property. So, We may be sure there will
be a lot of talk during the next two months, whether or not any
definite action is taken. If the discussion clarifies the atmos-
phere and in some way rivets attention on a plan that is fair
and just and practical, it will not have been in vain.
However, to clarity the atmosphere. all those interested in
our present tax system are and what steps should be taken to
correct the situation.
The Tribune believes that the first step toward agreement
is to recognize that general property-farm land, Improvements.
homes. office buildings, household goods, machinery, and the
Hke-is bearing about all it can in the way of taxes. Ii we
accept this statement as true, then we are led to our next step:
We must find some way either to reduce governmental revenues
or to shift the burden of increased taxation to a class OF prop
erty" which is not now classified as real or tangible.
And it is right here that the fireworks commence
The moment that it is suggested that governmental reven-
us be reduced powerful opposition arises. 1t is pointed out that
our state, county and municipal governmental agencies and our
school districts cannot do less for the citizens than tney ae
now doing.
gross production and sales taxes as a means OF Tightening the
load carried by general property taxes, OF a a means OF securing
supplementary revenue, is met with strenuous objections 1t
is argued that an income tax in Montana state Oh compa&
lively few people of large incomes-would bring in little revenue
compared to the cost Of collecting it. 1t is asserted that a gross
production tax would retard the states development IN that d
sales tax would put an additional burden on the very taxpayers
we are seeking to relieve.
Anv fair analysis of the tax situation in Montana will dis
close that it is not the state tax that burdens our citizenry. More
than 80 cents of every tax dollar paid in this commonwealth
goes to the counties, cities and school districts. 1t would SEEM
then. that an honest approach to our problem would necessitate
an investigation of the efficiency of county and city governments
and of school district administration.
We have too many counties in Montana. And in every coun-
nv there are too many officials. This means that the government
al Overhead" is more expensive per capita than 1t shoulo pe'
1t means further that a lot of money is wasted through duplca-
tion of efforts and through passing the buck among county
officials. We should consolidate some OF our counties n re
write II constitution to permit of a short banot-feWer eectFe
nHicials-with a county manager as the chief executive OFFICER
The same plan should be put into effect in all our cities and
towns.
If efficient business methods were instituted in every court
house and city hall in Montana. it is probable that several MIL
lions of dollars would be saved to the general property taxpayers
every year.
In pointing to this obvious weakness in our governmental
structure. it is not our purpose to distract attention from ne
very commendable activity in finding some way to shift some Oh
the tax burden to shoulders which are not bearing their just
share. We merely are emphasizing the fact that there is more
than M way to skin a cat, and our Legislature should not launch
into e tax schemes until it has made an honest effort to bring
about more efficient administration by those agencies which are
now spending more than go per cent of our tax money.