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II • t 4 A KENDALL CHRONICLE. The North Moccasins Have Yielded Up Their Thousands and Have Millions Left for Honest Toll --- VOL. I. KENDALL, MONTANA, JULY 22, 1902. No. 18. ASSESSOR CAN NOT CORM Judge Henry C. Smith Renders an Opinion. It Is the Duty of the County Treasurer to Collect Taxes— An Important Ruling. Judge Henry C. Smith of the Ais- Wet Court renderea a written opinion in the case of the Mutual Life Insur- ance company of New York vs. Chas. H. Martien, as assessor of Lewis and Clarke county, Tuesday, holding that chapter 9 of the political code, giving the county assessor autaority to collect personal taxes, is in conflict with the state constitution, and is therefore un- constitutional. The insurance company brought suit to restrain County Assessor Martien from the enforcing the payment of cer- tain personal taxes. The company's contention was that the law vested the sole right to collect taxes in the coun- ty treasurer, and that therefore the as - or had no right -or authority of law to collect taxes. The case was submitted to the' court `'ali briefs, that of the plaintiff being prepared by Toole & Bach, while the attorney general prepared a brief for the county assessor. i ne latter also presented to the court a written argu- ment, setting forth his reasons for claiming the right to collect and en- iorce the collection of personal taxes. Provlsiors of the Code. The assessor's case was based en- tirely on chapter 9, part III, title X of the political code, wnich provides that the assessor must collect the taxes on all personal property when, in his opinion, these taxes are not a lien upon real property sufficient to secure the payment of taxes; teat he may collect such taxes.oy seizure and sale of any personal property owned by the person against whom the tax is assessed... in opposition to -this,. the plaintiff claimed that the code provision was in direct conflict witq article XVI section 5 of the state constitution, which provides that L..ere shall be elected in each county one treasurer, who shall oe collector of taxes. Upon the filing of the compiaina the defendant assessor flied general, de- murrer, and upon this and the pre- pared briefs, the case was saninited. In course of Its decision, Judge Smith Lays ' The fIrst question to be determinod Is whether injunction is the propar temedy. I am of the opinion that it is. The cases and code provisions cited by the learned attorney general to he rcct that the court will not rent' tin the collection of any tax, except where the tax, or the part thereof sought to I e enjoined, is illegal, or is not auch- a ratizeciabyslasvarar where the -pro perry- is cserapt front taxatio - edo * act randy here because the (ontaotion :s, that the asseasor if; not authorized to col- lect at all. If this action were di- rected against the county trlasumr, the point would be well taken. \It is no answer to plaintiff's can - tendon to say that it may pay to the treapurer under protest and then, sue to recover the money. So far as the assessor 13 concerned he either has a right to colect these taxes (no other point beingbefore this court at this time) or he has no right,to collo t any taxes and it he has no such right tin- der any circumstances, he may be an - joined. (2 High on injunction. Sec. 486.) \Coming now to the question of the constitutionality of the law under which the assessor is acting, I am cf the opinion that the provisions thereof are clearly in conflict with the consti- tution. Indeed, the attorney general, in his able brief, almost confesses this but semi to have the law upheld be- cause of the expediency of allowing the assessor to collect taxes on per- sonal property owned by persons hav- ing no real estate. \It may be, and doubtless is, true that the assessor is, under the present law, in a better position to secure these taxes to the county than the trettaurer, but I see no reason why the law cannot be so amenaed as to place the treasurer and his deptaie3 in a position to rencer just as elicient sr - vice in this resard as tha azsessor IS tioW furnishing: ...._ \Tee case of the city o Placerville ,ipii. Wilcox, 35 Cal., 21, is la point. In 1. that case the city charter provided that the marshal should be collector of taxes, and an ordinance directing the city attorney to collect them was 'held void. Is Correct in erinciple. -Ent aside trom this Calitornia case I believe that on principle the plain- tiff is correct in its contentions. Tne proviaions of the constitution being 'mandatory and prohibitory' unless de- clarcd to he otherwise, and section 5, 'article 16 provides that the treasurer shall be the collector of taxes, I am of the opinion that chapter 9 of the po- litical code is unconstitutional. \The demurrer is, .therefore, over- ruled and defendant has five days to ans - .ver the complaint uerein, if he so desires; etherwize the restraining or- der heretofore issued herein will be raade permanent.\ Tn:a being a test case it is under- stood that the county assessor will ap- peal it to the supreme court. It !i3 a case that every county in the state is interested in. If the decision of Judge amith shoul I stand unappealed frqm,, or be sustained on appeal to the supreme court, it is easy to see what a sweeping effect it will have. It is the custom of qle assessors in all of the counties to collect all of the personal taxes before tae books an even turned over fo the treasurer, for the collection of taxes on real estate Instance in Car:ion County. it has been found of great utility in the counties where sheep range, and especially in .Carbon county, for the assessor to collect the taxes at once, usoally on the basis ot the previous year's assessment on 1 these sag! froatir. --- irit - is found late; that the amount thus collected is too large the cwcer of the sheep is given are - bate. It is customary with a . number of flockmasters to range their sheep (continued on page 3) MURDERED, THEN CRE r \ t .l a i:o ti t i l ep li t ir . i ii r e se te s t r n e e d a r t . o i e n: th it e m t l at t n i t i tei LU herder's dogs in the camp, but lin sign of either the herder or the sheep foreman ' could le found. He at once reported his a discovery to N17. Andrew Fell:tut, 1115115. gel of the eitnipany, a lie, a lilt (woodier tint ployeee visited the suet e, gathered Ihe sheep and made investigations a. far ii possible. W. C. Craft, the Alleged Murderer, l'here was every reason to stispeat foul play, and as P0011 as pote/ible the alierifre Shot His Victim from Behind ollioe was notifie.l. Tuesday, under ---Shockipg Details. sheriff Slater went to the scene of crime Still N nil Andlew Fergus made a thor- ough search of the suirroulldillg country. eduesilay rimming tilelitiay of McClure Fergus Comity has another murder was founti by the aearching party about added to its annals -of crime: It inurder three miles bane the sheep camp. that for revolting details 18 only rivaled Under Sheriff Slater telephoned to by the killing of NIeltne and All en by tile sheriff Shaw that the body had been two Calder boys end Fisher in Replete tier found and 'Thursday morniqg Con nit y 1898. .1yortiey ltelIeii, Justiee Nit:Rolm and Dr. Ant): iii Lewistown, ii;e1 Derio y She'd! Martte of 11k Edge held an iii - ('net (icor the charred remains. There e as etiough left of the body to tvesitively same company. identify it as that id Walter McClure, the The story of the horribl crone if; herder. that some time betaren 'Thursday the : Two bullet %vowels erre (mind, the 10.11 inst., and Sunday the 13th, Craft,: fatal olIP eutering at the base of the skull the (turmoil, shot and killed the herder, I 011 the right side end coining out in front of the right ear. 'Elie counter's jury relented n vettliet that the deceased came to his death from Walter McQure the Victim of Heinour Crime. TIte ged murdeter is W. C. Craft, sheep foteman for the Fergus Live Stock mid Land cempanv, and his victim is Walter McClure, It sheep herder f r the McClure, then loaded the body' into the camp wage') drove to it coulee some three miles oi-tant, %here he made an attempt to toetnitte it. Ile then returned- r ip:in shot. avowals inflicted hy a panty or to ow emit'. with the wagon, after whieltl i arties unknown, but that all ci venni- he re -visited the Ned, where the body r ettmee pouttd elsongly to W. C -Craft lay charring in the driftwood file lie 11811 1 88 being the person who rommitted the huilt around it, but finding toot the deed, and that the wonials aeri.• made wotk of cremation had been unsuccessful the tnurderer attached his rope to tlie trunk of the hotly, dragged it to a small cut coulee, threw it in there, piled sonic gteen bonglis over it, then either return- ed to the eneep, where he remained a day or two, or at once Relined mie of th'e horses Itelonging to the en nip and 141,011i his flight front the avenging Land of justice, that Inuit come to a soul Si blackened by crime as is his. 'the titan inlimation that anything out floor to the 'thee whe.0 it %%18 10\1\1of usual iuutil ; occurred IIc the camp watt here lie built a fire and 81ti.111111e11 10 tin Sunday, the 1311t, a hen tieorge Mc- 11 . 1•1111111. it, 1111,1;111g ii t•Lestroy it i.lent•.t Dowell, an employe of the COMP811Y, Via- Of his crime. the then reterned to ramp lied the c amp for the purpose of having in elder to !Mike 0E111811:11, the sheep moved to the company'e she ar- lint fear of detectien preyed illicit) his ing !plant on Deer meek. McDowell mind so that he returited again to the found the elicep tIcatiereil over the prai• (costtintied on page 5) viii in feloniotta intent. Mtp pity, who wait lie el Mg a hand of sheet. near the catnip %%here Nit - Ciure WIIR, saw Craft on Friday, the II tie herding Nleti;Itire's sheep, and Cleft ea- pliiitted to him that Mt:Cline had got mad and gait. .Nlurphy P11.1% Craft again Saturday but ass toodiatant to talk a ith him. It i- presumed that Craft killed his victim 'Thursday and hatilcd die kitty . Where Is He? If There is a Man in Fergus County That We Can't Fit in Underwear We haven't found him yet. There is UNDERWEAR here to suit every taste, every rize, every pccketbook. Want a cheap , garment? It is here in good quality at 6.c. Want the fincst ani softest o wool It is here at marvelously low prices. Are you tall or short, slim or stout? We wi I fit T ou, and !it you well. . The light weight stocks are in--- nes you want for now, and for two months hence --new shades and styles. An elegant show- ing, and exceptional values for the mcney asked. You needn't look a.iy further for UNDERWEAR. It'. right here. SEND US • - e ig I- . 5T Cx. PR liSS PAID oN A LI, OUR MICH A SE , 1 MA IL ORDERS CIALCO.of fs.00 OR OV ER LEV I s TO W N, NI ONTAN A 1'