TAXATION AND REVENUE SYSTEMS—MONTANA. 
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chants; distillers of spirituous liquors, $600 per year; cigarettes, $10 
per month; brewers of malt liquors and wholesalers whose sales are 
over $3,000 per month, $25 per month; over $1,000 and up to $3,000 
per month, $15 per month; over $500 and up to $1,000 per month, 
$7.50 per month; $500 or less per month, $5 per month; manufac 
turer of malt only, $100 per year; bottled soda water, etc., manufac 
turer—city of over 10,000 inhabitants, $60 semiannually; 5,000 to 
10,000, $40 semiannually; less than 5,000, $25 semiannually. Ped 
dlers and canvassers of clocks, agricultural implements or machin 
ery, stoves, or vehicles, $500 per annum for each calendar year or 
any portion thereof in each county. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the methods of assess 
ment and of equalization are the same for cities and 
towns as for the state, but the council may by ordi 
nance provide an independent assessment. 
2. Rate— 
The rate is determined by the municipal council. 
The amount of taxes levied for general municipal pur 
poses must not exceed 1 per cent of the assessed value. 
The council may levy a tax not exceeding 2 mills on 
the dollar for the maintenance of parks. 
3. Collection— 
The city or town treasurer has the same power to 
collect municipal taxes as the county treasurer has to 
collect state and county taxes. 
B. POLL TAXES. 
All able-bodied male inhabitants of a city or town 
between 21 and 50 years of age must pa}' an annual 
road poll tax of $2. It may be paid in labor on the 
roads. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no inheritance or corporation taxes for 
municipalities. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The council may by ordinance license all industries, 
pursuits, professions, and occupations for which under 
the state law a license is required, but the amount 
must not exceed the sum required by the state law. 
School Revenues. 
The state school fund consists of the proceeds of 
the sale of school lands and the moneys derived from 
certain other sources. The income is apportioned to 
the counties. 
The county school fund consists of the proceeds of 
an annual tax of 4 mills on the dollar, which the county 
commissioners must levy at the time other taxes are 
levied; of all fines and forfeitures; and of 40 per cent 
of all inheritance taxes. The county school fund to 
gether with the county share of the state school fund 
is apportioned to the school districts. 
School districts through the county commissioners 
levy a tax of not to exceed 10 mills on the dollar on 
the property of school districts to maintain the schools 
of such districts. 
The legislative assembly is required to levy such a 
tax for school purposes as is reported necessary by 
the state auditor. 
legislation affecting revenue laws: 1913. 
The following amendment to the state constitution 
was submitted to the qualified electors of the state to 
change the rate of taxation: 
Sec. 1. That for a period of 10 years from and after the passage of 
this act, by a vote of the people, the rate of taxation on real and per 
sonal property shall not exceed 3^ mills on each dollar valuation; 
except that if at any time during this 10-year period the taxable 
property of the state shall amount to $600,000,000, the rate shall 
never exceed 3 mills on each dollar of valuation: Provided, how 
ever, That the proceeds from 1 mill of any levy made during this 
period for state purposes shall be used exclusively for the support 
of the University of Montana, the Agricultural College of Montana, 
the School of Mines, and the State Normal College, except that not 
more than 10 per cent of the proceeds from 1 mill of any levy made 
for state purposes may be used for the support of industrial and agri 
cultural courses given in any high school of the state, and that 5 per 
cent of the proceeds from 1 mill of any levy for state purposes shall 
be used for the support of the elementary schools of the state, in 
school districts where the regular tax levy does not produce suffi 
cient revenue to permit the holding of more than six months school 
each year. 
A state tax commission was created, to be composed of the 
go\ernor, secretary of state, state treasurer, attorney general, state 
auditor, and a man to be appointed by the governor for a term of 
six years and to be designated as the state tax commissioner. 
The state tax commissioner shall every two years designate and 
appoint three residents and taxpayers as a county board of ap 
praisers, of each of which boards he shall be ex officio a member. 
The board of county commissioners in any county in Montana 
shall have the power to levy an ad valorem tax of 1 mill or less on 
each dollar of taxable property in such county for the purpose of se 
curing, equipping, and maintaining a county fair, including the pur 
chase of land for such purpose. 
A state board of examiners for nurses was created. All persons 
desiring registration as nurses pay an examination and registration 
fee of $10. 
A state board of veterinary medical examiners was created. All 
applicants for examination and registration pay a fee of $10. Master- 
plumber’s examination fee, $10; journeymen, $2; renewal of licenses, 
$2.50 and $1, respectively. 
Aliens pay a hunting and fishing license of $30; license for motor 
vehicles of less than four wheels, $5; for automobiles, from $10 to 
$20, according to horsepower; chauffeur’s license, $2; moving-picture 
shows in cities and towns of over 1,500 population, $25; agents 
soliciting or selling nursery stock, annual license, $10; a state ath 
letic commission was established to have jurisdiction over all ath 
letic contests in the state; every club or association exercising any 
privileges under this board pays to the state treasurer a tax of 10 
per cent of its gross receipts from the sale of tickets of admission to 
any exhibitions staged by them.