KFM 9479 A2 1917 OJnntpU ICam ^tIjodI ICibtaty REPORT SUBMITTED Cornell University Library KFM9479.A2 1917 BY THE 3 1924 024 690 467 TAX INVESTIGATION COMMITTEE OF THE HOUSE TO THE FIFTEENTH LEGISLATIVE ASSEMBLY The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924024690467 REPORT SUBMITTED BY THE TAX INVESTIGATION COMMITTEE OF THE HOUSE TO THE FIFTEENTH LEGISLATIVE ASSEMBLY V«r>47B STATE rUBLISHINQ CO . HELENA, HONT ffrl REPORT SU3M1TTED BY TAX INVESTIGATION COMMITTEE 15TH LEGISLATIVE ASSEMBLY Helena, Montana, February 9th, 1917. , Mr. Speaker and Ladies and Gentlemen of the House of Representatives of the Fifteenth Legislative y^ssembly of the State of Montana: We your Conimittee appointed under and by virtue of a certain resolution, duly passed by this House on the 12th day of January. 1917, as follows: WHEREAS, the Fifteenth Legislative Assembly is confronted with the imperative necessity of raising additional revenue to meet the grow- ing needs of State Government, and WHEREAS, intelligent action should be predicated upon full and accurate information on the subject, -NOW, Therefore, BE IT RESOLVED, That a Committee of five members of the House he appointed by the Speaker to inquire into and report to the House concerning the assessed valuation and tax paid on assessable property of all mines and mining industries, hydro-electric and power companies, lighting companies, express companies, telephone and telegraph com- panies, railroad companies, and sleeping cat companies, including. all improvements belonging to such companies. RESOLVED, That said Committee be and is hereby authorized and empowered to summon witnesses and require the production of books papers and records concerning said matter of inquiry. Said Committee to make diligent inquiry and report to the House not later than Lhe twenty- fifth day of the present session." Beg leave to report to the House that in obedience to the order of the SpeaJser, in appointing us as such committee, we proceeded to organize by the selection of M.S. Gould as Chairman of our Committee. We immediately began to discharge of the duties, as suggested by the foiregoing resolution, with all diligence at our command. We at once communicated with each one of the County Assessors, in the forty- one counties of the State, requesting that they supply us forthwith, with all information required by the before-mentioned resolution as to assessable property and the taxes paid thereon. We also procured an Auditing Department as comprehensive as it was possible for, us to get within the time and under the circumstances of our appointment. ^ We have held public hearings and investigated all of< the books, reports, records and figures obtainable which would shed any light upon the assessed valuation and taxes paid, and properties owned by each of the industries mentioned in the resolution foregoing. For your consideration we submit herewith a full, complete, and we believe, a correct statement based on the best obtainable informlation, of the results of our investigation. From the public hearings, which we have had and held, and from the matters and facts disclosed by the sub-joined figures and statements, we have arrived at the conclusion that there exists m our State, inoquali- ties in matters of taxation. We had before our Committee, As&essors representing some twenty of the counties of our State,, and from the testimony producd -before us, we are of the opinion that there exists many inequalities in the matter of nro'perty assessments. We respectfully invite the attention of the State Board of Equalization to a full and careful investigStion into this matter, to the end that' property assessments may be made as nearly uniform as is' possible. We have been unable to furnish you with any figures concerning the business done within this State by the sleeping car companies as such. It appearing that sleeping cars have been assessed as rolling stock to the railway companies, who bill a" proportion of the charge to the Pullman Company. It appeals to us that the express companies doing business within the state have escpiped, in' a very large measure, their just proportion of the State's burden of taxation. We find that of the 7 express com- panies doing business within the state they have returned but little prop- erty for the purposes of taxation. Ouf investigation, as shown by thfe sub-joined statement, discloses that the net earnings of the express com- panies, on purely intra-state business for the year. 1916,. amounted to $174,853.18; that they paid as taxes to the State of Montana the sum of $5,446.42, p, very large proportion of which was paid by the Northern Express Company on a franchise tax assessed against them' by the Assessor of Lewis and Clark County. We have to recommend for your consideration the enactment into law of some provisions levying a franchise tax upon all express com- panies doing business witMn the state, th© proceeds of which should inure wholly to the benefit of the state treasury. We further recommend that in view of the magnitude and the importance of this great matter of taxation, which could not be ade- quately dealt with in the limited time at our. command, that some provi- sion should bo made by act of this Legislative Assembly providing for the creation of a non-partisan tax commission, vested with full authority to make an exhaustive, comprehensive study of all questions involving production of the" State's revenue; and the taxation of property and incomes, and make a full and complete report to the next Legislative Assembly. .We believe from testimony that has been given before your Com- mittee, the substance of which is hereto attached, and made a part of this report, that there is a necessity of additional legislation toi add to the revenues necessary for the use of the Stale. It is the judgment of youf Committee that any proposed legislation should have for its object increasing the revenues of the State without any reference to the needs of the various counties; it being the judg- ment of your Committee that the law is now adequate to provide for the business of the various pounties. In our deliberations we have been guided by the fact that figures submitted to us convince us that when the necessary appropriations have been made by this Assembly for the maintenance of trie various State Institutions and to provide funds to take care of the present unpaid warrants of the State, th© State's indebtedness over and - above" the amount rea-sonably to be expected from the present sources of revenue will be appFOximlately one million dollars. It appears to us that the present laws concerning assessments" of various kinds of property are productive of inequalities-in the matter of taxation. These inequalities should be corrected insofar as the present laws and constitutional limitations will permit. To the end that the burde-ns of taxation may be equalized so far as possible, the attention of the State Board of Equalization is invited to the following statement. As nearly as can be determined by this Committee thei total assessment of the mining companies of the State of Montana is : ...; '. $ 42,918,260.00 Total Assessment Railroad Companies... 87,818,028.00 Total Assessment Express Companies..; 157,784.00 Total Assessment Telegraph Companies 570,113.00 Total Assessment Telephone Companies 1,364,319.00 Total Assessment Banks : : 11,412,391.00 Hydro-Electric Power Companies 10,140,412.00 Total Assessment Pullman Car Companies None Total Assessment Private Car Companies None Total Assessment Farming Industry „ 156,818,411.00 Total Assessment Live Stock Industry 52,384,484.00 Gross Proceeds of the Mines for year 1916 $141,500,000.00 Gross Proceeds Farming Industry for 1916...._ 81,154,190.00 Gross Proceeds Live Stock Industry for 1916 54,187,960.00 Gross Proceeds Railroad Industry for 1916 60,199996.75 The proportion of the total taxes paid is as follows : Mining Industry 8.79 % Farming Industry 32.14 % Live Stock Industry 10.73 % Railroad Industry „ 17.99 % Banking Industry ^ 2.33 % Telephone Companies 0.279% Telegraph Companies .■. 0.117% Express Companies 0.032% Hydro Electric Power Companies 2.078% The foregoing figures on gross proceeds are merely approxima- tions and are not basied On testimony. Total assessment Farming Indus- try includes all classes of lands, other than city or town lots, and improvements on the same. Your Committee further recommends for the consideration of this Assembly that some law be enacted by this Legislature providing for a license fee on corporations. Fr-om the investigatoins thus far conducted, it appears to us that the various State institutions are in need of financial relief in excess of any revenues that would be produced by the existing means of taxation to the end that these institutions may b© properly cared for and the revenues of the State supplemented by additional means. We have to. suggest additional legislation for the purpose of producing revenue for the State to the extent of 1-750,000.00' per year for the years 1917 and 1918. That judicious and economical expenditure of alf of the State's funds may be had, we suggest fer your consideration th© establishment of an efficiency department. All of »which is respectfully submitted. M. S. GOULD, Chairman, 0. W. BELDEN, C. A. RASMUSSON, W. W. SPAIN W. J. McMAHON, Tax Investigating Com. —5— REPORTS OF COUNTY ASSESSORS TO THE HOUSE SPECIAL TAX INVESTIGATING COMMITTEE. The table gives the assessed valuation, total tax paid, State Tax, Percentage of Assessied valuation paid in taxes, Percentage of County Valuation, Percentage of State Tax paid and Percentage of County Tax paid, both in segregated and combined formte for the following industries and companies: RAILROAD COMPANIES AND INDUSTRIES. MINING COMPANIES AND INDUSTRIES. TELEGRAPH INDUSTRY. TELEPHONE INDUSTRY. HYDRO-ELECTRIC POWER INDUSTRY. EXPRESS INDUSTRY; It was the intention to include also Sleeping Car Companies but reports from various Assessors disclose the fact that no Sleeping Gar Company pays any tax as such in the State, therefore this class of industry was omitted. < In as much as the table gives the before-mentioned facts for Forty Counties and in the segregated form each county is represented in Forty-eight different columns, making a total of 1920 sieparate percent- ages and totals to consider, and owing to the limited time at the command of the Committee, only the grand totals for the entire state will be dealt with here. The total assessed valuation of the entire state for the year 1916 is $487,898,353; this sum is used as the basis of comparison in figuring percentages and making comparisons for the different industries and companies. In arriving at total sums paid the State 2.8 mills was used as a state levy for computation purposes, in as much as the state collects that portion on every dollar asses'sed valuation. The total assessed valuation of the Six Companies and Industries under discussion is $142,968,914; all other property in the state is assessed at $344 929,439: Total Tax paid by Companies .$4,317,805.00 Total State Tax paid by Companies 400,312.95 Total State Tax paid by all other property 965,802.43 From thesp figures are derived the following facts : That the combined tax paid is 29.3 per oent of the total state tax; that these Companies pay approximately 29.3% of the total taxes collected in the state, and represent 29.3% of the total assessed valuation of the state. ^ RAILROAD COMPANIES. Under the head of Railroad Companies we find that the total assessed valuation of same is $87,818,028.p0, paying a total tax of $2,623,066.67 from which the state receives under the 2.8 mill levy, $245,890;47. —6— They represent 18 per cent of the State's taxable property, paid 18 per cent of all taxes and pay 3.11 per cent of their assesse.d valuation in taxes. The total figures given in this case are approximate only, as the Committee was forced to depend on reports from yarious County Asses- sors somie of whom, through carelessness or contempt of proper author- ity failed to return complete reports of their assessments, but the per- centages remain correct as they, were computed from totals obtained from Thirty-eight Counties that made complete segregated returns to the Committee. RAILROAD INDUSTRIES. The totals and percentages obtained under this caption are differen- tiated from RAILROAD COMPANIES in that nothing is included, but that which pertains strictly to the operation of the business and does not include entire Company holdings. The total assessfid valuatoin of $74,588,356.00 does not represent the entire value of the Industry fo^r the same reasons given above; but the percentages remain correct, not- withstanding. . The Railroad Industry pays a total tax of $2,335,047.31; a State Tax of $208,847.39 from which is derived the facts that the industry repre- sents 15.29 per cent of the assessed valuation of the State; pays 15.3 per cent of total taxes and pays 3.13 per cent of its assessed valuation in tax^s. MINING COMPANIES. The Mining Companies have an assessed valuation pf $42,918,260.00; paying a total tax of $1,325,729.78 and a State Tax of $120,171.12. They pay 8.79 per cent of total taxes collected and the same p&rcentage of the total State Tax. 3.09 per cent of their assessed valuation is paid in taxes. These figures are only a -close approximation, as many assessors failed tO' report on Patented Mineral Claims and unoperated property upon which taxes are being paid and upon holdings of mining com- panies not pertaining to the iiidustry. MINING INDUSTRY. The totals under Mining Industry are approximate only for the same reasons given above. Tbey differentiate from Mining Companies in that no Company holdings not pertaining to the mining business are included. The JMining Industry is assessed at $41,856,095.00 and pays a total tax of $1,292,296.92. The State receives $117,197.06 from this industry. These totals include assessment and tases paid on net proceeds. They repre- sent 8.58 per cent of the total State assessment, pay 8.58 ^f the State Taxes and 3.09 per cent of their assessed valuation is paid in taxes. TELEGRAPH INDUSTRIES. Th© Telegraph Industry is assessed at $570,113.00 upon which a total tax of $14,722.20 is paidr being 3.35 per cent of the assessed valuation. The Total State Tax paid i^ $1,596.32, which is 0.116 per cent of the State's total tax. This Industry represents 0.116 per cent of total valua- tion of the State. All Counti€iS but one are represented in these totals. TELEPHONE INDUSTRY. The Assessed valuation of this Industry is $1,364,319.00, this includes assessed valuation given by Thirty-'nine Counties. The Total Tax paid is $50 471.20,, which is 3.7per cent of the Assessed valuation. This Industry pays 0.279 per cent of the State valuation and 0.28 per cent of total taxes paid in the State. The State received $14,131.94 from this Industry. HYDRO-ELECTRIC POWER INDUSTRY. The total assessed valuation of the Hydro-Electric Powiar Companies in the State as returned by Forty Counties is $10,140,412:00; total tax' $287,523.71 ; total State Tax $28,393.15. This industry pays 3.02 per cent of its assessed valuation in taxes and represents 2.07 per cent of the State's entire valuation. It pays approximately 2.07 per "cent of all taxes collected. EXPRESS INDUSTRY. The total assessed valuation of this Industry is $157,784.00. Twenty- Six counties -do not report any Express Assessment. Lewis and Clark County, beside personal property ' assessment, re- ports a Franchise Tax of $100,000.00, assessed valuation upon which taxes are paid. Total Taxes paid $5,446.42 from which the State received $441.78. This Industry represents 0.032 per cent of the State's total Assess- ment and pays approximately, 0.032 per cent, of all taxes. It pays 3.45- per cent of its assessed valuation in taxes. From the records of the Board of Railroad Comtoissioners and Ex- Officio Public Service Conimission, the following data was obtained, regarding Express Companies operating in Montana. Operating Revenues $80846,891.96 Operating Expenses 70,750,256.61 Net Operating Revenues ;. 10,096,635.35 Total Mileage 278,927.? Mileage in Montana ; 4'898.8 Average Net Revenue per mile > 37.26 Proportionate Net -Revenue for Montana 174,856.18 Total Tax paid entire system ' 1,320,478.53 Tax paid in Montana.. .5,446.42 — S— From the above data the following percentages were obtained: Per Gent -of Mileage in Montana : 1.756 Per Gent Taxes paid in Montana , '. 360 Per Cent of Total Earriiiigs earned in Montaria ,. 1.80 Your particular attienfion is directed to the percentage column, showing proportion of assessed valuation paid in taxes by. the Express Industry. This figure is deceptive in that while it shows correctly the proportion paid, the totals, do hot show the relative proportion of the Industry to the State, as the other totals do. In computing percentages the assessed valuations in.Gounties were omitted, where no segregated total tax was shown on Assessor's Report; therefore, these figures, totals and sub-totals are correct when used as a basis for computing percentages, yet they must not h& assumed cor- rect for the purposes of .determiining the lactual value or the actual total assessed valuation of any particular class of property. County Assessed Valuation (2.8 Mill Levy) Total State Tax from County Assessed Val.,of Companies A'saessed- Val. other Property Beaverhead Big Horn Blaine Broadwater Carbon Cascade ' Chouteau Custer Dawson Deer Lodge Fallon Fergus Flathead* .., Gallatin Granite Hill Jefferson** Lewis and Clark.. Lincoln Madison Meagher Mineral Missoula*** Musselshell Park •.... . Phillips ; Powell Prairie Ravalli Richland Rosebud Sanders .'...;... Sheridan Silver Bow Stillwater Sweet Grass Teton Toole Valley Wibaux Yellowstone I TOTALS $487,898,358 10,208,888 5,995,880 6,116,429 4,591,477 8,409,961 34,192,62(\, 11,843,105 15,493,334 12,536,238 10,505,025 8,572,357 22,518,862 13,124,022 16,729,875 3,848,644 10,416,357 6,366 509 23,918,537 6,382,486 7,911,216 11,917,762 4,283,767 16,264,619 13,361,873 11,650,244 5,048,122 7,791.281 5,893,330 7,389,136 6,367,414 14,815,868 6,644,860 11,890,249 60,904,188 7,574,563 5,860,007 12,779.384 4,745,7791' 8,243.981 3,579,042 21,201,462 I 28,584.87 16,788.46 17,126.00 12,856.13 23,547.89 95,739.34 33,160.S9 43,381.33 35,101.47 29,414.07 24,004.28 63,052.81 36,747.26 46,843.65 10,776.20 29,165.80 17,826.22 66,971.90 17,870.1 22,151.40 33,369.73 11,994.55 45,540.93 37,413.24 32,620.68 14,134.74 21,815.58 16,501.32 20,714.78 17,828.76 41,484.43 18,605.61 33,292.70 170,531.73 21,208.77 16,408.02 35,782.27 13,288.18 23,083.15 10,021.32 59.364.09 2,403,645 1,610,873 1,252,977 1,412,130 2,744,080 9,277,462 2 138,970 3,608,253 3,437,781 6,297,381 808,376 3,582,472 2,957,597 4,083,350 1,783,098 2,576,071 2,972,106 6,256,259 2,774,905 2,150,427 2,926,711 3,112,848 4,332,561 2,920,743 1,259,975 2,511,128 2,343,591 1,460,936 ■515,044 4,795,970 4,238 463 3,357,986 35,423,7931 954,929 975,419 224,609 1,408,690 1,689,073 430,134 3,958,118 $1,366,115.31|$142,968,9 1 4 1 7,805,243 4,385,007 4,863,452 3,179,347 5,665,881 24,915,158 9,704,135 11,885,081 9,098,502 4,207,643 7,764,581 18,-936,390 10,166,425 12,646,525 2,065,546 7,840,286 3,394,403 17,662,278 3,607,581' 5,760,789 8,991,051 1,170,919 11,932058 10,441,130 ""3,788;i47 5,280,153 3,549,739 5,937,200 5,852,370' 10,019,898 2,406,397 8,532,283 25,480,395 6,619,634 4,884,588 -12,554,775 . 3,337,089 6,554,908 3,148,908 J 17,243,344 < 344,929.439 *There is $51,700.00 'phone lines included under Power Industry. **Report from Assesso-r not segregated. ***In'CompIete report; amount taxes not given. - —10— I ity Valu. Tax and ?ax Paid mies V Total Tax Total State Total State 5^ 1 Paid by Tax Paid by Tax Paid by Sa^i Companies Companies Other Property" '»o0 ■ ■ J # o5«2>. " ddcS"^ ■1 67,870.84 $ 6,730.19 $ 21,854.70 23.54 40,808.77 4,510.44 12,278.02 26.86 38,650.39 3,508.33 13,617.66 20.49 39,005.36 3953.96 8,902.17 30.75 103,520.98 7,683.42 15,864.47 32.63 244,425.45 25,976.89 69,762.44 27.13 68,953.83 5,989.11 27,171.58 18102 121,004.25 10 103.10 33,278.23 23.28 126,171.62 9,625.78 25,475.80 27.42 -149,861.29 17,632.66 11,781.40 ' 59.95 42,855.57 > 2,263.47 21,740.82 9.43 108,521.69 10,030.92 53,021.89 15.91 . 101,959.28 8,281.27 28,465.99 22.535 143,525.96 11,433.38 35,410.27 ' 24.41 ■ 54,524.65 4,992.67 5,783.53 1 46.33 118,128.68 7,212.99 21,952.80 24.73 78,369.60 . 8,321.89 9,504.32 46.68 154,833.37 17 517.52 49,454.38 26.156 93,025.75 7,769.73 10,101.23 43.47 55,388.09 6,021.19 16,130.21 2T.18 70,018.90 8,194.79 25,174.94 24.56 100,049.21 8,715.97 3,278.57 72.66 12131.18 33,409.76 26.64 "93,765i8 8,178.08 29,235.1^ ' 21.86 "45;628".'4"4 "3^.527.93 io;606.81 24'.96"' 63,521.73 -7,031.16 14;784.43, 32.23 71,151.93 6,561.99 9,939.33 39.77. 46,827.31 4,090.62 16,624.16 19.75 18,425;i5 1 442.12 16,386.63 8,09 136,252.03 1 13,428J1 28,055.71 32.37 144,262.17 , 11,867.69 6,737.91 63.785 121,378.57 9,402.29 23,890.39 28.24 1,141,674.99 ■ 99,186.62 71,345il 58.16 28,767.67 2,673.80 18,534.97 12.61 24,091.19 2,731.17 13 676.85 , 16.645 7-,553.86 628.90 35,153.37 1.76 43,243.76 3,944.33 9,343.85 29.68 61,716.23 4,729.40 18,353.74 20.49 14,283.94 1,204.37 8,816.94 12.02 133 787.79 11,082.73 48,281.36 18.67 $4,317,805.47 $ 400,312.95 $ 965,802.43 29.30 —11— RAILROAD COMPANIES Assessed Valuation Tax Total Beaverhead Big Horn Blaine Broadwater .... Oarbon Cascade Chouteau Custer Dawson Deer Lodge Fallon Fergus Flathead Gallatin Granite Hill Jefferson Lewis & Clark.. Lincoln Madison ....i Meagher Mineral Missoula Mussielshell Park Phillips -. Powell Prairie Ravalli Richland Rosebud - Sanders Sheridan Silver Bow Stillwater Sweet Grass .... 1$ 2,282,3981$ I 1,603,600 1,213,700 1,274,187 1,728,617 3,805,564 2,066,519 3,539,562 3,384,265 11,214,030 803,901 3,131,580 2,780,942 3,611,880 1,534,683 2,457,716 2,791,390 12,393,264 2,716,490 1,071,246 2,847,176 12,988,0171 3,582,7121 2,376,4191 Teton Toole Valley Wibaux Yellowstone .1 1,151,5441 g.343.049| 2 317.8931 848,2501 509,296 4,736,462 3,253.919 3,312,664 3,195,565 896,0961 913,0681 2 977,2651 143,2881 1,401,5311 1,668,8681 416,7971 3,509 8801 64,234.25 40,539.09 37,695.02 35,019.89 61,577.66 98,256.13 66,430.72 118,170.71 123,472.50 24,033.29 42,698.50 93,613.60 94.921.99 120,714.82 46,143.49 110,488.09 73,761.75 57,020.35 90,641.31 27,040.55 67,802.37 96.309.43 73,511.45 Total State Tax 41,807.301 58.872.361 70,344.441 25,486:171 18,175.131 134,036.421 111.650.011 118,976.831 90,720.871 26,919.331 22,595.771 4,830'.88| 43,034.131 60,944.121 13,782.271 116,793.681 6390.71! 4,490.08 3,398.36 3,567.72 4,840.12 10,655.57 5,786.25 9,910.77 9,475.94 3,399.28 2250.93 8,768.42 7,786.64 10,113.261 4,297.11 6,881.60 7,815.89 6,701.13 7,606.17 2,999:48 7,972.10 8,366.85 10,031.60 6,653.97 ■ "^ ; 3 ; a- 3,224.32 6,560.53 6,490.10 2,375.101 1,426.021 13,262.091 9,110.971 9,275.451 8,947.571 2,509;07l 2,556.591 I 401.201 3,924.281 4,672.83]. 1,167,031 9,827.651 22.35 26.74 19.84 27.75 20.55 11.13 17.45 22.85 2ff.99 11.56 9.38 13.91" 21.19 21.59 39.87 23.59 43.84 10.00 42.56 13.54 23.89 69.75 22.02 17.78 22.81 30.06 39.33 11.46 8.00 31.97 48.97 27.86 5.247 11.83 15.58 1.21 29.53 20.24 11.647 16.55 to f to P o' 2.81 2.52 3.10 2.75 3.56 2.58 3.2r 3.33 3.65 1.98 5.31 2.98 3.41 3.34 _ 3.01 4.49 ,2.64 2.38 3.33 2.52 2.38 3.22 "3.69" 3.63' 251 .3.03 3.00 3.57 2.83 3.43 3.59 2.83 3.00. 2.47 3.37 3.07 3.65 3.31 3.32 TOTALS 1 $87,818,0281$ 2,623,066.67 1$245,890.47| 18.00 3.11 Missoula out in figuring per cent paid in taxes. Total assessed valuation doies not include all holdings; therefore percentage of State Valuation and percentage of State Tax too low. -12— RAILROAD INDUSTRY p O ►0 h3 Assessed Total Tax- State Tax of uati of C t,R T Valua,tion of Paid by Paid by ^ <1 Cou on oun axes Industry Industry Industry P c M P ^: ^ • i ^ a. $ 1,670,098 I $ 2,119,055 1,284,522 Same as Under Companies. Same as Under Companies. $620 Less in Valuation Than R. R. Companies. Sarne as Under R. R. Companies. 59,471.50 I $ 4,676.27 | 3.56 Same as Under Rail Road Companies. Same as Under Rail Road Companies. I 72,430.71 I 5 933.35 I 3.42 I 46,389.41 i 3,596.66 | 8.61 Samte as Under Railroad Companies. $747 Less in Val-ua'tion Than R. R. Companies. Same as Under R. R. Companies Same as Under R. R. Companies I 114,406.80 I 9,538.07 | 3.36 Same as Under R. R. Companies. Same as Under Rail Road Companies. 2,791,390— not segregated. 2,284 759 I , 54,579.17 | 6,397.32 | 2.38 Sam© as Under Rail Road Companies. 3,406,455 19.86 13.67 10.24 20.36 9.55 904,496 23,250.55 2,532.59 2.57 11.43 2,841,050' i ,67,611^4 7,954.94 2.38 23.83 , 2,962r312 1 95,533.14 8,294.47 3.22 69.15 3 582,712 1 Same as Under R. R. Companies. - $1400 Less Than Assessed Valuation Showh Under Co 's. 2,230,532 56,104.44 1 6,245.49 1 2.51 28.63 1,594,675 50,155.49 1 4,465.09 3.14 27.06 633,079 1 19,212.07 1 1,772.62 Same as Under R. R. Companies. 3.03 8.55 . 3,396,613 98,142.51 r 9610.51 2.89 , 22.92 3,217,679 110,461.34 1 9,009.50 Same as Und-er R. R. Companies. 3.43 48.42 Same as Under Rail Road Companies, 858,316 25,773.54 2,403.28 3.00 11.33 828,980 21,405.60 2,321.14 2.58 14.14 2,977 265 142,203 4,800.15 398.17 3.38 1.11 Same as Under R. R. Companies. Same as Under R. R. Companies. 380,398 1 12,648.67 1,065.11 3.32 10.63 3.334.704 1 110.785.08 9,337.17 3.32 15.73 $74,588,356 1 $ 2335.407.3J 1' $208,847.39 1 3.13 15.29 —13- MINING COMPANIES "hd V - ^ C. of ation Count' 5*0 * Assessed Valuation Tax Paid Total Total State Tax Paid County Valu- and P. C. of ^ & State Tax & 05 IB CP C i "^ i o' 1 3 Beaverhead — None reported. Big Horn— None reported. Blaine — None reported. Broadwater 1$ 24,770 1$ Carbon | 950,6011 Cascade : | 2 521,150| Chouteau — None reported. Custer — None reported. Dawson — None. Deer Lodge | 4,972,900| Fallon — None reported. Fergus 315,710 Flathead 2,670 Gallatin [ 306,365 Granite 220,139 Hill 3,425 Jefferson 136,362 Lewis & Clark 1,087,775 LinftO'ln 20,150 Madison 519,910 Meagher — None reported. Mineral | 90,715 1 Missoula— None reported Musselshell | 449,867 Park I Phillips '..| 94,280 Powell : I ^ 50,069 Prairie — None reported. Rayallt | 467,302 1 Richland— None reported. Ros,ebud--None reported. Sanders | 2,243 1 Sheridan — None reported. Silver Bow | 30,678,0231 847.861$ 69.35) . .539 37,370.191 2,661.67 11.30 66,157.001 7,059.221 7.37 9,268.28 88.91 10,048.78 7,492.65 129.12 3,585.55 21,868.06 852.13 14,806.77 2,646.791 16,510.25 3,225.64 1,379.80 883.99 1.40 - 7.48 .02 857.82 1.83 616.38 5.72 9.59 .032 381.81 2.14 3,045.72 4.55 56.42 .315 1,455.75 6.57 253.54 2.12 1 1,259.63 3.37 263.98 140.19 1.87 .642 73.461 989,755.471' 70.521 26.73 5,898.461 7.651 3.081 50.37 r .0361 .0181 3.47 2.87 2.62 123,572.691. 13,924.121 47.34 1 2.48 2,90 3;30 3.28 3:40 3.77 2.63 2.01 4.22 2.85 2.92.. 3.67 3.42 2.75 16,016.131 l,308.44h 6.31 | 3.43 6.281 .0331 3.27 3.22 2.58 2.43 Stillwater 1 27341 Sweet Grass |' l,ioo| Teton— None reported " Toole— None reported. "Valley — None reported. Wibaux— Nope reported. Yellowstone — None reported. ' TOTALS 1042.918,2601$ l,325,792.78l$120,171.12| 8.79 1 3.09 Total assessed valuation doies not include all holdings; therefor making percentage of State Valuation and percentage of State Taxes lower than it should be. —14- MINING INDUSTRY hiJ V ?o p p ■ c-.o CO • / =LO 3 W M> Assessed Total Tax Tax He. E-^o Valuation Paid Total State ■ »pg , w 03 - Ho g. y. . 1=1 Yal'u- ounty es 3.98 I 10.72 2.43 43.41 None Reported! None Reported. None Reported. Same as Under Mining Companies. $ 901,925 I $ 35,903.55 | $■ 2,525.39 | ' Same as Under Mining Companies. Sam« as Under Mining Companies. None Reported. 4,560,205 I 111,052.47 | 12,768.57 | None Reported. Same as Under Mining Companies. Same as Under Mining Companies. _Same as Under Mining Companies. Same as Under Mining Companies. Same as Under Mining Companies. Not Segregated. - Same as Under Mining, Companies. Same as Under Mining Companies. Same as Under Mining Companies. None Reported. Same as Under Mining Companies. Same as Under Mining Companies. Same as Under Mining Companies. Same as Under Mining Companies. None Reported. 2,8701 92.68 | 8.03 | None Reported. None Reported. Same as Under Mining- Companies. None Reported. Same as Under Mining Companies. Same as Under Mining Companies. Same as Under Mining Companies. None Reported. None Reported. ' None Reported. None Reported. None Reported. 8.58 3.23 I .038 $41 ,856,095 I $ 1,292,296.92 $117,197.06 3.09 I —15- TELEGRAPH INDUSTRY & Total Tax Paid Total Tlax State ►o o Kg CD S; 1=1 Beaverhead Big Horn Blaine Broadwater Carbon Cascade i Chouteau Custer Dawson Deer Lodge Fallon — None reported. - Fergus — None reported. Flathead Gallatin Granite ; Hill Jefferson Liewis & Clark Lincoln : Madison Meagher Mineral , Missoula Musselshell Park Phillips Powell Prairie Ravalli Richland — None reported. Rosebud Sanders Sheridan Silver Bow Stillwater Sweet Grass Teton Tool© Valley Wibaux Yellowstone 1$ 17,370 I 467 I 6,217 I 7,889 I 4,241 I 5,668 I 5,509 15,777 I 6,935 ! 10763 ;9,950 11,245 6,289 8,294 3,942 26,925 9,875 4,620 2,704 11,160 131,384 60,877 6,221 33,215 18,236 4,048 25,914 22.584 10,243 18,920 6,749 6,319 5,130 3,259 8,521 3,017 29,636 TOTALS : $570,113 $ 14,722.20 477.52 11.20 189.67 217.86 152.61 146.10 176.33 490.58 252.00 235.62 367.37 394.37 211.11 798.64 90.80 774.84 329.52 113.85 72.27 357.34 2,499.21 222.39 850.54 546.62 121.81 806.60 778.22 366.95 620.33 203.56 154.17 156.57 99.44 310.20 99.66 1,024.33 48.63 e.75 1.31 2.40 17.41 3.05 22.09 2.76 11.87 - 3.60 15.86 2.58 15.42 3.20 44.17 3.11 19.42 3.63 30.14 2.19 27.86 3.69 31.49 3.51 17.61 3.37 23^2 9.63 11.04 2.30 75.39 2.87 27.65 3.33 12.94 2.46 7.56 2.67 31.24 3.20 367.88 170.45 4.10 17.32 3.54 93.00 2.56 51.06 2.99 11.33 3.00 $ 1,596.32 Missoula out in figuring percentage paid in taxes. 72.56 3.12 63.23 3.44 28.68 3.58 52.38 3.28 18.90 3.01 17.69 2.44 14.36. 3.05 9.14 3.04 23.83 3;64 8.45 3.30 82.98 3.45 3.35 —16— TELEPHONE INDUSTRY .,?■ y h3 - p o gbP -- Assessed Total Tax Tax ^< , Valuation _ Paid Total State h£. X p CD c-^ unty Valua- ::. of County e Taxes - a -35,684 $ 1,041.21 $ ' 99.91 2.92 .349 2,006 56.17 5.62 2.80 .003 8;560 - 282.70 23.97 3.30 .139 x 19,909 ~ 570.86 55.75 2.86 .433 39,312 '. ^ 1,544.38 110.07 3.93 .467 116,863 \ 3,736.44 327.20 3.19 .342 6,195 211.71 17.35 3.42 .052 51,864 2,293.77 145.22 4.42 .334 16,371 1,048.35 45.83 6.40 .13 • 37,598 1,055.47 105.27 2.80 .358 3,250 96.50 9.11 2.97 .038 61,027 2:463.35 170.87 4.04 .271 :;■ 4 400 15.72 1.12 3.93 .003 ■ - ' -' 53,990 2,160.60 151.17 4.00 .323 ' Noi le Reported. ■ 13,640 597.89 38.19 4.38 .13 40,412 931.50 113.15 2.30 .634 249,800 - 8,576.14 699.44 3.43 1.04 2,890 122.97 8.09 4.25 .045 18,436 512.70 51.62 2.78 .233 3,383 91.11 1 9.47 2.70 .028 - . 1^,090 386.45 33.85 3.20 .282 20,190 679.96 56.53 3.36 .151 7,930 373.11 22.20 4.71 .157 22,105' 745.99 62.73 . 3.36 .287 4,600 145.25 12.88 3.16 .079 39,977 1,445.11 111.93 3.61 .540 5,748 ) 250.02 16.09 4.35 .902 13394, 425.50 37.50 3.18 .09 8,272 312.38 23.16. 3.78 .124 20,202 1,322.68 56.56 6.54 .169 251,375 ' 10,573.19 703.85 4.20 .413 13,635 442.59 <' 38.18 3.24 .180 8,766 . 236.19 24.55 2.70 .149 27,062 1 910.86 75.77 3.36 .211 3,900 110.19 10.92 2.84 .082 11,684 461.91 32.7,1 3.95 .141 5,995 208.24 16.78 3.50 .167 105,504 4,023.04 295.41 3.81 .497 1,364319 $ 50,471.20 3 14,131.94 3.70 .279 -17- POWER INDUSTRY Assessed Valuation rotal Tax Paid Total State Tax 13 I- CD ^■ Beaverhead | Big Horn Blaine Broadwater Carbon vCascade ChoTjteau Custer Dawson Deer Lodge Fallon Fergus Flathead Gallatin , Granite Hill Jefferson — None reported. Lewis & Clark :. Lincoln Madison Meagher Mineral Missoula Musselshell Park Phillips — None reported. Powell .: Prairie Ravalli Richland — None reported. Rosebud Sanders Sheridan Silver Bow Stillwater Sweet Grass Teton Toole — None reported. Valley — None reported. Wibaux ..., ..; Yellowstone 67, 943 4,800 24,500 85,375 21,309 2,825 761 60,747 I 3o;qoo' 62,090 1,225 70,264 162,855 99,270 21,987 92,006 2,396,410 25,500 536,215 73450 10,866 618,465 13,390 62,3901 2,7001 101,3591 20,2001 951,4451 14,8571 1,235,3501 ■ 35,7151 46,1661 49,1291 43251 312,3481 2,109. 202, 483. 2,348, 876, 74,596. 2,135, 1,389. 964. 60 3,015. 6,526, • 3850, ' 677. 5,025. 63,014, 1,079, 12,914 2,053, 369 ,27 .241 00 ,89 ,14 ,90 .07 ,02 .22 .57 ,05 .06 ,63 ,40 .64 .57 .82 .22 .15 .20 564.31 190.23 13.34 68.60 239.05 59.66 7,912.13 170.09 84.00 173.85 3.43 196.74 455.99 277.95 61.57 257.61 3.10 4.22 1.97 2.75 4.11 2.64 3.51 4.63 1.55 4.94 4.29 4.00 3.87 3.08 5.46 6,709.94 2.63 ^ 71.40 4.23 1,514.40 ■2.41 205.66 2.80 30.42 3.40 1,731.70 37.49 4.21 1,664.04 174.691 ,2.67 109.63 7.56 4.00 3,758.09 283.80 3.71 981.51 56.56 4.86 31,448.10 2.664.05 3.30 712.11 41.60 4.79 48,620.40 3,458.97 3.93 1,131.67 100.00 3.17 1,078.33 129.26 2.33 1,655.55 137.56 3.37 193 11^915 ,771 141 12.111 874.57H 4.50 3.81 .121 1.473 TOTALS -... I$10,.140,412|$g87,523.71|$ 28,393.151 3.02 I 2.07 —18— EXPRESS INDUSTRY V V "0^ p o So'P tta &o ." o CO "> Valuation Total Tax Total State Ha ?5 5- r- O Assessed Paid Tax ^ SS- i ° i m g P i 3.1 • ' ; V! 1 $ 250 $ 8.59 $ .70 3.44 .003 2,456 1,050 210 3,891 780 600 990 102,085 I 44,560 None Reported None Reported. None Rerported. None Reported. 90.79 I 6.87 None Reported. 49.19 I 2.94 9.75 I _ .59 None Reported. None Reported. 161.41 I 10.89 39.23 2.18 29.76 I 1.68 None Reported. 55.97 I 2.77 None Reported. 3,579.41 1 285.84 Very Small and Included in G.'N. R, None Reported. None Reported. None Reported. None Reported. None Reported. None Reported. None Reported. None Reported. 5.99 I .45 None Reported. None Reported. None Reported. None Reported. None Reported. ' r 124.77 I None Reported. None Reported. None Reported. None Reported. ' None Reported. ■ None Reported. 31.60 1 2.10 3.69 4.68 4.64 4.14 I 5.00 I 4.96 I 5.65 I 3.50 I Company. .007 .006 .003 .017 .006 .004 .009 .426 162 1,384.73 3.70 3.10 I .002 ,073 750 4.91 I .003 .032 $157,784 I $ 5.446.42 $ ' 441.78 a.45 I •There is $51,700.00 'phone lines included under Power Industry. •'Report from Assessor not segregated. ••'Incomplete report; amount taxes not given. — 1«—