The Western news. [volume] (Libby, Mont.) 1933-current, 1938-01-20
State Starts
Reform In Tax
Valuations
Calls County Assessors Into
Helena to : Study
Situation.
THINKS PERSONAL
PROPERTY TOO LOW
Special Dispatch from State Depart
ment of Publicity

Special Dispatch from State Depart
ment of Publicity
HELENA, Jan. 20.-Countv asses
sors OF Montana, summoned here b,
the state board of tax equaIiza
tion, today heard the outlines of
new and radical departure in tn,
history of Montana tax reform
Broad purposes of the meeting ar,
TO equalize the payment OF taxes II
Montana by obtaining a closer ane
more accurate assessment of variou.
forms of personal property, many @,
which have heretofore escaped Their
share of the tax burden.
Striking differences in value OF
various forms of personal property
exist between the several counties
of Montana, the board pointed out
"A careful and palnstaking study OF
assessments III every county in the
state has been made and the charts
reveal glaring inequalities in the
different counties of comparable pop-
ulation and location.
A few examples of the discrepan-
cies show the difference in per caD-
ita assessment for several forms of
personal property. Items selected
by the board for study include
household goods, merchandise. min
ing machinery, jewelry, tools, drill
ing rigs, solvent credits, hotel furni-
ture and fixtures.
Many Inequalities
Take the two counties of Garfield
ana Powder River, neither of which
has. railroad property within its
borders. The per capita value of
household goods in Powder River
county the past year is $15.06 while
the value in Garfield county on this
item Is S7.83, the lowest in the en-
tire state
Highest per capital valuation on
household goods In Montana is as
sessed against residents of Lewis 81
Clark county. The amount is S63.OI.
Second highest per capita value is
IN Park county, the amount be-
ing $53.24. Third highest is in Cas-
cade with S5l.92 and fourth highest
is IN Deer Lodge with $45.I9. The
average for the entire state Is S30.81.
Further proof of inequalities is re-
vealed by charts showing that pop
ulation does nov govern the amount
collected in personal property taxes
IN the various communities. Sill
yer Bow county, first in population,
is third in the value of household
goods and in merchandise. Cascade
county, second in population, is first
IN value OF these items; Yellowstone
county, third in valuation is sec
ond.
The per capita valuation of
household goods in Dawson county
is 1897 and of its neighbor Rich
Land, Is SOLO; yet Sheridan, a sis
ter county, has a value of s27.40.
Year 1923 Normal
Studies by the state board of
equalization went back to the
year 1923, considered by the u. S.
government as a normal year and
these values were placed at 100 per
cent. Since 1928, farm lands have
SHOWN a progressive reduction in
taxable value until 1887 when an
additional S42,000,000 was taken off.
bringing farm lands down to 47.12l
per cent of the 1923 figure. The
totals are: 1923 value of farm lands,
Sl62, 939, 1899; 1887 value of farm
lands, $76,783,816.
During this same period, the tax
able value of livestock was reduced
from $l9,596,227 in 1923 to S12.-
654, l33 in 1887, or reduction of
1888 per cent.
Taxable value of utilities placed
at 100 per cent in 1923 was $113,-
b08,02O. This was reduced to g9.O5
per cent the following year, but was
increased by 1890 to I05.43 per cent
with taxable value of S119.156. 500.
BY 1887 these values had been cut
to 86.77 per cent of the 1923 figure
with a value of $98,577,555.
Replacement Revenue
In its discussions with the as
SCISSORS, the board pointed out that
the reductions effected on farm lands
and real estate have reached the
point where new revenue must be
obtained to replace these cuts. While
assessed values of farm lands have
been reduced 52.88 per cent. all
other properties have been reduced
to about 30 per cent of the 1923
valuations. Railroad properties, as
earnings Tell OFT since 1880, have
been reduced in accordance with
the utilities figures quoted above
to 86.77 per cent. The heavy reduc-
tons on farm lands have brought
the average values on all property
In the state down to 69.44 per cent
of the 1923 amount.
while this adjustment was in
progress" the board statement sets
forth, several items in the person
al property class largely escaped
full and true valuations. Items that
the state board feels now are as
sessed too low include household
furniture, goods, wares and mer-
chandise; mining and manufacturing
machinery, tools, drilling rigs sol
vent credits and hotel furniture and
fixtures. The state board urges as
SCISSORS to make every effort to bring