The Western news. [volume] (Libby, Mont.) 1933-current, 1934-05-31

Taxes [nState
$4,163,685
Survey Is Made by Bureau
Of the Census Assisted
BY Other Boards.
UNPAID IN LINCOLN
COUNTY S19,821

A preliminary statement on property
tax collections and delinquency for the
state OF Montana as compiled by the
division of real estate taxation, bureau
OF the census, was released today by
Director William L. Austin, through J.
R. Wheeler, acting district manager of
The Seattle office of the bureau of for
eign and domestic commerce. This sur
vey of tax delinquency, which will
comprise all states and cities OF over
5000 population. was sought by Off
cials Of state and local governmental
units throughout the country. special
lists in municipal finance, representa-
tives of insurance companies and other
investing interests, as we'll as various
federal relief agencies.
The purposes are to indicate areas
that have suffered most from the de-
preston as reflected in non-payment of
taxes, the effects of such tax delin-
uuencey on municipal credit, the need
for state and federal aid and the re-
suits OF recent tax legislation on the
collection OF taxes. 1t is one of three
major projects financed by the Civil
national recovery program
The average current tax delinquency
in the state of Montana as of December
81. 1888, seven months after the last
delinquency date, was 1873 per cent"
Director Austin said
This conclusion is based on the
levies on real and tangible personal
property that were due and payable
in two equal installments the first on
or before December 81, 1882, and the
second on or before May 81, 1898, after
which penalty of per cent was added
and interest of 2-3 of Iao month. The
delinquency for this year amounted to
$41R3,685.
The lowest tax delinquency as re-
ported was II per cent in Deer Lodge
county and the highest was GAS per cent
In Roosevelt county.
The delinquencies reported herein
are from an analysis by the bureau of
the census. division of real estate tax
alton, supplemented by and coordinated
with an investigation by the bureau of
agricultural economics, department Of
agriculture, also with reports Of the
state auditor on payments of the direct
state tax by counties. The assessed val
uations are as reported to the state
board of equalization.
The uncollected portion of this levy
became delinquent as to real estate
upon the final date for payment Of
each installment, with penalty of 5oe
together with interest at 2-3 of IN 4
month. The delinquency on the general
levy is here complied as of December
81, 1899, 7 months after the last delin-
quency date
Tax sale may be ordered on notice
for one week, the sale deed being
subject to right Of redemption for three
years.
The tabulation in this statement is
based on returns from 40 of the SIS
counties in the state, with S308125.954
or 1910 of the total valuation for tax
purposes and S21, 402,435 or 1920 OF
the state aggregate of tax levies for the
year analysed The counties not includ-
ed in this preliminary report are Blaine,
Glacier, Golden Valley, Lewis and
Clark, Missoula, Rosebud, and Yellow
stone.
The delinquencies as reported below
are not fully comparable in this form
with similar data from other states or
even as between the counties within
this state because of variations ca in
collection periods, ~ of penalties and
their enforcement, (3) in number Of
months between dates of delinquency
and Of report, and otherwise These
tabularions are part of larger and
more comprehensive study Of tax de-
linquency from 1928 to date, the re-
suits of which will be comparable and
will indicate the trend in amount of
taxes collected in proportion to the
amounts levied
Total Tax Delinquency, Montana, State
and Local Levies, 1928.
Uncollected