The Sidney herald., 1955-09-01
State Board
OF Equalization
Makes Statements
Honorable Board of
County Commissioners:

County Commissioners:
The State Board of EquaIiza-
ton has received numerous in
quiries and complaints regarding
the Increase in total Special Live
stock tax levies this year. Since
the interest appears to be wide
spread, we believe the dissemina-
ton Of some information on the
subject is desirable.
Section 84-52O9, Revised Codes
of Montana, 1947, authorizes a
special levy on livestock for the
purpose of aiding in the payment
of the cost of enforcement of
our stock laws, and for the pay
ment of bounties.
Section 84-521O provides that
the various boards livestock
Commission and Livestock SAM
tary Board) shall have the right to
recommend" to the State Board
of Equalization the amount of
such levy.
At the Fifty-third annual con-
vention of the Montana Wool
growers association held in No
vember, 1858, the following reso-
luton was adopted:
Whereas, the present tax of 4
mills on the taxable valuation on
sheep for the support Of the Live
stock Sanitary Board, the Live
stock Commission, and the Boun-
ty Fund, is inadequate to afford
the needed protection provided BY
these agencies, and,
Whereas, it has become neces-
Sary to supplement these funds by
appropriations from the State
General Fund for specific sheep
disease research and predatory
animal control,
BE it resolved, that we request
the Livestock Commission and the
Livestock Sanitary Board to e
quest the State Board Of Equaliza-
ton to levy the maximum of 4
mills on the assessed value, or its
equivalent, on sheep for the sup
port of these two Boards and the
Bounty Fund"
The equivalent of 4 mills on the
assessed value is IL mills on the
taxable value, and in accordance
with the resolution the Commits
sion and the Sanitary Board re-
quested a total levy of IL mills
on the taxable value Of sheep,
but only the customary 4 mills on
other livestock. This created a
doubt in the minds of the mem
berS of the State Board of Equal
cation as to the legality of such
requested levies, particularly that
for the Livestock Sanitary Board
Fund; and after giving the matter
full consideration the total levy
on sheep was held to 4 mills, the
same as the levy on other live
stock, and the same as imposed
during preceding years.
In May, 1855, the Montana
Stockgrowers association, in con-
vention at Helena, adopted the
following resolution:
Whereas, the work Of ~
Montana Livestock Commission
and the Montana Sanitary Board
is necessary and vitality important
to the livestock industry of Mon
tana, and
Whereas, their functions and
responsibilities are constantly in
creasing, and
Whereas, the Cattle Producers
accept the responsibility for the
major support of the Livestock
Commission and the Sanitary
Board for those functions related
to our industry,
"Now, therefore, be it resolved,
that the Montana Stockgrowers
association support the Montana
Livestock Commission and the
Montana Sanitary Board in its
request for an additional two mill
levy for the current year"
Based on the foregoing resolu-
ton, and the resolution adopted
by the Woolgrowers association in
1858, the following levies were e
quested for 1855:
On the taxable
valuation of sheep:
For the Livestock Commission
fund ~ 3 mills.
For the Bounty Fund-4H mills.
For the State Livestock SAM
tary Board funds mills.
Total levy on sheep-1O1z mills.
On the taxable valuation
of other livestock:
For the Livestock Commission
fund - 2 mills.
For the Bounty fund - l mill.
For the State Livestock Sanitary
Board fund - 3 mills.
Total levy on other livestock
6 mills.
These levies are within statutory
limits, and in view of the fact
they had the approval of both the
Stockgrowers and Woolgrowers
associations, the State Board of
Equalization, following custom,
transmitted them to the counties
as requested.
State Board of Equalization,
j. T. Reid, Chairman.
a