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Montana State Board of Equalization records, 1896-1972

Overview of the Collection

Creator
Montana. State Board of Equalization
Title
Montana State Board of Equalization records
Dates
1896-1972 (inclusive)
Quantity
6 linear ft
Collection Number
RS 504 (Formerly RS 313)
Summary
This collection is a subgroup (Predecessor Agency) of the Montana Department of Revenue records, RS 504. In 1972, the State Board of Equalization's responsibilities were transferred to DOR and the State Tax Appeal Board. Please see the primary finding aid for more Montana Department of Revenue records. These records of the State Board of Equalization consist of general correspondence, outgoing correspondence, financial records, legal documents, minutes, press releases, reports, and speeches.
Repository
Montana Historical Society, Library & Archives
Montana Historical Society Research Center Archives
225 North Roberts
PO Box 201201
Helena MT
59620-1201
Telephone: 4064442681
Fax: 4064445297
mhslibrary@mt.gov
Access Restrictions

Collection open for research.

Languages
English
Sponsor
Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
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Historical Note

Article XII of the 1889 Constitution created the Montana State Board of Equalization. Under this article, the Board was composed of the Governor, the Secretary of State, the State Treasurer, the State Auditor, and the Attorney General. Their duties included adjusting and equalizing the valuation of taxable property in existing counties, to oversee county boards of equalization, and to perform other duties as assigned by law. In 1923, the Board was reorganized by a consitutional ammendment. The new State Board of Equalization consisted of three members appointed by the Governor with the consent of the Senate; members were appointed for terms of six years. The reorganized Board was responsible for additional duties. These duties included annually assessing the property of all railroads, telegraph and telephone lines, and electrical lines; adjusting the valuation of county property; supervising the administration of state tax laws; investigating and holding hearings on all suspected cases of non-compliance with state revenue laws; and recommending legislation for the better administration of fiscal laws.

The 1972 Constitution did not reinstate the State Board of Equalization and it was, consequently, disbanded. The duties of the Board were taken over by the Department of Revenue and the State Tax Appeal Board.

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Content Description

These records (1896-1972) consist of general correspondence, including opinions of the Attorney General; outgoing correspondence of the Chairman of the Board; financial records, including assesments of railroads and records of apportionments of assessments of railroads; legal documents, including a transcript of a hearing on beer licenses; minutes; press releases; reports; and speeches.

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Use of the Collection

Restrictions on Use

Researchers must use collection in accordance with the policies of the Montana Historical Society Library & Archives. The Library & Archives does not necessarily hold copyright to all materials in the collection. In some cases permission for use may require additional authorization from the copyright owners. For more information contact an archivist.

Preferred Citation

Item description and date. Collection Title. Collection Number. Box and Folder numbers. Montana Historical Society Library & Archives, Helena, Montana.

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Administrative Information

Arrangement

The collection is arranged by series.

Location of Collection

33:7-1; Oversize Box 29:2-5; Volume 120:9-6

Processing Note

In 2025, the various collections of the Montana Department of Revenue were integrated under one collection identifier, RS 504, in order to help facilitate access, reduce redundancy in the MTHS catalog, and to follow best archival practices.

Collections from Department of Revenue's Divisions/Boards/Predecessor Agencies that were previously treated as separate entities are now integrated into this collection, RS 504. Rather than reprocessing over 12 linear feet of DOR materials, MTHS staff decided to keep the past arrangement of those collections/finding aids, and provide access to them via links through the central finding aid. This decision has allowed the MTHS archival staff to maintain intellectual control over the collection, while removing the need to reprocess it. It also keeps State Agency finding aids at manageable sizes. Please read the scope and content note carefully to determine if this subgroup pertains to your research needs.

Acquisition Information

Acquisition information is available upon request.

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Detailed Description of the Collection

Detailed Description of the Collection

The following section contains a detailed listing of the materials in the collection

  • General Correspondence

    • Description: Opinions of Attorney General [includes index]
      Dates: 1915-1927
      Container: Box/Folder 1 / 1
    • Description: Opinions of Attorney General L. A. Foot [includes index]
      Dates: 1928-1932
      Container: Box/Folder 1 / 2
    • Description: Opinions of Attorney General J. A. Matthews [includes index]
      Dates: 1938
      Container: Box/Folder 1 / 3
    • Description: Opinions of Attorney General [re real property]
      Dates: 1939-1946
      Container: Box/Folder 1 / 4
    • Description: Opinions of Attorney General [re personal property]
      Dates: 1939-1946
      Container: Box/Folder 1 / 5
    • Description: Jerrold E. Richards [re proposed insurance code]
      Dates: 1958
      Container: Box/Folder 1 / 6
  • Outgoing Correspondence

    • Description: Chairman of the Board
      Dates: 1948-1949
      Container: Box/Folder 1 / 7
  • Financial Records

    • Description: Assessments of railroads
      Dates: 1896, 1902, 1904
      Container: Volume Vol. 1-3
    • Description: Cashier's book
      Dates: 1971-1972
      Container: Volume Vol. 4
    • Description: Record of apportionment of assesments of railroads
      Dates: 1904, 1907
      Container: Volume Vol. 5-6
  • Legal Documents

    • Description: Transcript of hearing on beer licenses
      Dates: 1936
      Container: Box/Folder 1 / 8
  • Minutes

    • Description: State Board of Equalization
      Dates: 1917-1921
      Container: Box/Folder OVSZ / 1
    • Description: State Board of Equalization
      Dates: 1921-1931
      Container: Volume Vol. 7-8
    • Description: State Board of Equalization
      Dates: 1932-1940
      Container: Volume Vol. 9-13
    • Description: State Board of Equalization
      Dates: 1940-1949
      Container: Volume Vol. 14-18
    • Description: State Board of Equalization
      Dates: 1950-1959
      Container: Volume Vol. 19-22
    • Description: State Board of Equalization
      Dates: 1960-1968
      Container: Volume Vol. 23-25
  • Press Releases

    • Description: Re: Classification and appraisal act of 1957
      Dates: circa 1963
      Container: Box/Folder 1 / 9
  • Reports

    • Description: Government Land Ownership Data
      Dates: 1937
      Container: Box/Folder OVSZ / 1
    • Description: Re: Tax structure
      Dates: undated
      Container: Box/Folder 1 / 10
  • Speeches

    • Description: "Outline of Some Problems That Confront Us - Decisions Must Be Made" by Dan Fulton
      Dates: 1961
      Container: Box/Folder 1 / 11

Names and SubjectsReturn to Top

Subject Terms

  • Liquor Industry--Montana
  • Liquor laws--Montana
  • Taxation--Montana
  • Trials--Montana

Corporate Names

  • Montana. Department of Revenue
  • Montana. State Board of Equalization

Geographical Names

  • Helena (Mont.)--commerce
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