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sonable time and place designated by the Road Supervisor. 1

Property Taxes.—All property in the state is subject to taxation excepting the following items:

United States, state, county, municipal, township, school district and public library property.

Property used exclusively for agricultural and horticultural societies and for educational purposes.

Places of actual religious worship.
Hospitals and places of burial, unless conducted for profit.
Institutions of purely public charity. 2

Taxation of Mines.-Mines and mining claims are assessed for purposes of taxation at the price paid for them to the United States, unless the surface ground is used for other than mining purposes, and so has an independent value, in which case it must be assessed at such value. But all machinery and surface improvements together with the annual net proceeds of mines are taxed as other property.

Corporations. The Constitution expressly forbids exemption from taxation of the property of any corporation. 4

The franchise, roadbed, rolling stock, etc., of all railroads which are operated in more than one county, are assessed by the State Board of Equalization, and the amount divided between the various taxing districts



Political Code, ? 2,640. 2 Const. Mont., Art. XII, Sec. 2; Political Code, 23,670, 3,671. 3 Const. Mont., Art. XII, Sec. 3; Political Code, 23,672. 4 Const. Mont., Art. XII, Sec. 7.


of the state in proportion to the mileage operated in each district. 1

Equalization of Assessment.—It is the duty of the State Board of Equalization, in open session at which the interests of the various counties may be considered, to adjust and equalize the amounts of assessment reported from the counties, so that each may bear its rightful share of the common taxation. And the same duty is performed for the divisions of the counties by County Boards of Equalization.

Districts of Taxation.—Taxes are levied for raising revenue for the purpose of meeting expenses of the state, the county, the city or town, and the school district. In addition to regular taxes levied for the above districts special taxes are assessed against properties benefited for various kinds of improvements.

State Taxes.-Once in two years the Legislative Assembly estimates the amount of revenue necessary for the expenses of the departments of the State Government and makes appropriations in accordance with these estimates. The total amount of the appropriations determines the rate of taxation for the period covered. But the total appropriation made, together with a reasonable allowance for taxes not collected, must not exceed two and a half mills on each dollar of the assessed valuation; and after the total of taxable property in the state amounts to $300,000,000, the rate

· Political Code, 33,696.
2 Const. Mont., Art. XII, Sec. 15; Political Code, 33,780, 33,800.

of taxation must not exceed one and a half mills on the dollar. Bnt the people of the state, at any general election, may, for a definite, specified time, by a majority vote authorize a limited increase of such levy. 1

County Taxes.—The County Commissioners in any county must levy taxes each year for the construction and maintenance of highways and bridges, for the care of the poor of the county, and for general county purposes.

The road tax must be at least one mill and not more than two mills on the dollar of assessed valuation. The poor tax may not exceed two mills on the dollar, and the tax for general county purposes may not exceed sixteen mills on the dollar. ?

School Taxes. In the absence of any provision for a regular school tax the schools must be provided for by a special tax each year. This tax is levied by the school trustees of any district after authorization by a majority vote at a special school election and may not exceed ten mills on the dollar of the appraisement of the district. 3

City Taxes.—The City Council annually makes the tax levy for municipal purposes. The tax levied for general administrative purposes may not exceed ten mills on each dollar of taxable property.

The tax for construction and care of the streets must be at least one mill and may not exceed two mills on

· Const. Mont., Art. XII, Sec. 9; Political Code, : 3,820, 3,830, $ 2,640. 2 Political Code, $3,825, $3,230. 3 Political Code, $ 1,910.


the dollar. The tax for the maintenance of a public library may not exceed one mill on the dollar.

In addition the City Council may provide for the sprinkling of the streets by a special tax against the property benefited.

For the construction of a system of sewerage and the municipal ownership of water works special arrangements are permitted. 1

Collector of Taxes. All taxes, except city taxes in cities of the first class, are collected by the County Treasurers, who, in the manner prescribed by law, remit the amount of the state tax to the State Treasurer, and apportion the remaining amounts among the several funds under their charge.

In cities of the first-class, the City Treasurer is the collector. 2

Licenses. The state, county and city governments collect considerable amounts from licenses, which are required of persons and corporations engaged in most kinds of business conducted in the state. 3

Franchises.-In most cases franchises (implying the use of streets or other property under the control of the government, conveying to a limited extent the privilege of condemning and acquiring property under the right of the goverment to eminent domain, or permitting the control and management of what is really a natural monopoly) are granted without

1 Political Code, $ 4,860, et seq. 2 Political Code, $ 4,860, et seq. 3 Political Code, $ 4,800, $ 4,900.

a tangible consideration.

This is done on the assumption that the plant usually involves a considerable outlay before any profits are received, and that the people at large are sufficiently benefited by the business for which the franchise is granted. But where it seems desirable the Legislative Assembly, the County Commissioners or the City Council, may require a financial or other tangible consideration. Franchises, however, in all cases are regarded as having an assessable value, and must be taxed as other property.

Fees. For the recording of many kinds of official papers, furnishing copies of the same and many other official acts, fees are collected. In general the moneys obtained from this source must be turned over to the treasury and used to help in meeting the expenses of the government.

Fines. The fines obtained in the courts in accordance with the statutes of the state constitute another source of revenue.

Revenues from Public Properties.—The income from the lands, or the proceeds of the sale of lands, granted by the national government for educational purposes, or the support of state institutions, constitutes a part of the revenue applicable to the needs of the objects specified. Donations and bequests to the state and property reverting to the state by escheat or forfeiture are also among the resources of the government. Unless obtained under other conditions, all

1 Political Code, $ 4,630, et seq.

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