The Hardin tribune-herald. [volume] (Hardin, Mont.) 1925-1973, 1937-04-23

might expect. But their findings were
obviously inaccurate. Riding q horse
over land furnishes little idea OF the
soil content. In fact, many MontananS
lived On land for two decades before
they found it was not suitable for rails
ing wheat. Now, with soil tests on every
40 acres, there is little doubt Of just
what may be expected from the n
Unfortunately, that is a slow process.
Only a few counties have the benetlt
of complete soil surveys In counties
where such soil surveys have been made
adjusted fairly. The saddle horse era
of fixing land values is passing Just
as the horse and buggy gave way to
motor cars. And those who pay X
on land in counties without the bene-
fit of soil classification continue to pay
penalties for the saddle horse system.
of taxes on lands in many OF the dry
land counties, the state board Of equal
ization has ordered reductions in valu-
alton on non-irrigated and grazing
lands. The reductions vary from ~
to 80 percent. Assessors and county
commissioners generally r assisting.
Several made reductions without the
board order. Several did not. The board
order is merely a start on a general
equalization of Montana farm proper
ties. In many counties there is need OF
a complete revaluation of property. In
one northern Montana county a state
board hearing disclosed that there a
tillable land of so percent since 1881
and an increase of 40 percent on graz
ing land. while other property had an
average decrease in taxable value OF 70
percent. In that case mill levleS were
raised and dry, tillable and grazing
lands were not decreased IN Valuatlon
in proportion to other property: nat
particular situation will be largely cor
rected this year.
In another eastern Montana county,
the state board of equalization finds
that costs of county government were
not reduced much when slices OF the
original county were cut off to make
another county. A large courthouse
staff remains, despite the decrease in
total value of property and consequent
decrease in the volume of work. In
that county no decrease has been made
in dry tillable land valuations slnce
1881.
That case reflects a rather sharp di-
vision between those of a political
mind and those who own the bulk OF
property and pay the taxes. If the val
uations drop too low. the class Of the
county might change. The lower the
class of the county the fewer county
seat jobs. But-the fewer the jobs, the
lower the cost and the greater the saw
ing to taxpayers.
Several Montana counties may de-
eide to choose in the near future be-
tween lower taxes and imposing coun-
ty seats. There is speculation in some
quarters as to how long a period must
elapse before the often talked of mer-
ger of counties will be started to cut
overhead costs. A Law passed by the
1~-A r&1N~,N~ rfNrn 70
county mergers. 1t provides for the Gre
alton of districts so that If n of the
merged counties has more debts than
the other there will not be an unjust
shifting of the debt burden.
Progress to be made in the reduction
of county government costs rests large
ly in the hands of property owners. In
early days distance to county seats was
Now. a trip from a ranch to a county
seat that would require a day by team
may be made in an hour or slightly
nor by motor car. From that stand
point fewer county seats are needed, IN
the opinion Of those who are reviewing
the land tax situation.
There are many plans for n relief
of those who pay taxes on land. If
some of those plans take shane in the
near future the next legislature may
be able to take suitable action. If the
problems are allowed to cool, then be
rushed to the legislature as it con-
venes, there is every possibility the same
result may be expected as occurred at
the last session. Meanwhile, assessors,
and county commissioners continue to
struggle with the land valuation prob
lem. along with relief and many others.