Archives West Finding Aid
Table of Contents
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)18961972
- Quantity
- 6 linear feet of shelf space
- Collection Number
- RS 313
- Summary
- These records (1896-1972) of the State Board of Equalization consist of general correspondence (1915-1958), including opinions of the Attorney general; outgoing correspondence (1948-1949) of the Chairman of the Board; financial records (1896-1972), including assesments of railroads and records of apportionment of assesments of railroads; legal documents (1936), including a transcript of a hearing on beer licenses; minutes (1917-1968); press releases (1963) ; reports (1937); and speeches (1961).
- 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 - Sponsor
- Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.
Historical NoteReturn to Top
The Montana State Board of Equalization was created by Article XII of the 1889 Constitution. Under this article, the Board was to be 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 reorganizaed 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.
Content DescriptionReturn to Top
These records consist of general corresondence, 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 assesments of railroads; legal documents, including a transcript of a hearing on beer licenses; minutes; press releases; reports; and speeches.
Administrative InformationReturn to Top
Detailed Description of the CollectionReturn to Top
The following section contains a detailed listing of the materials in the collection
General Correspondence Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1 / 1 | Opinions of Attorney General
[includes index] |
1915-1927 |
1 / 2 | Opinions of Attorney General
L. A. Foot [includes index] |
1928-1932 |
1 / 3 | Opinions of Attorney General
J. A. Matthews [includes index] |
1938 |
1 / 4 | Opinions of Attorney General
[re real property] |
1939-1946 |
1 / 5 | Opinions of Attorney General
[re personal property] |
1939-1946 |
1 / 6 | Jerrold E. Richards [re
proposed insurance code] |
1958 |
Outgoing Correspondence Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1 / 7 | Chairman of the Board
|
1948-1949 |
Financial Records Return to Top
Container(s) | Description | Dates |
---|---|---|
Volume | ||
Vol. 1-3 | Assessments of railroads
|
1896, 1902, 1904 |
Vol. 4 | Cashier's book |
1971-1972 |
Vol. 5-6 | Record of apportionment of
assesments of railroads |
1904, 1907 |
Legal Documents Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1 / 8 | Transcript of hearing on
beer licenses |
1936 |
Minutes Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
OVSZ / 1 | State Board of Equalization
|
1917-1921 |
Volume | ||
Vol. 7-8 | State Board of Equalization
|
1921-1931 |
Vol. 9-13 | State Board of Equalization
|
1932-1940 |
Vol. 14-18 | State Board of Equalization
|
1940-1949 |
Vol. 19-22 | State Board of Equalization
|
1950-1959 |
Vol. 23-25 | State Board of Equalization
|
1960-1968 |
Press Releases Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1 / 9 | Re: Classification and
appraisal act of 1957 |
c1963 |
Reports Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
OVSZ / 1 | Government Land Ownership
Data |
1937 |
1 / 10 | Re: Tax structure
|
n.d. |
Speeches Return to Top
Container(s) | Description | Dates |
---|---|---|
Box/Folder | ||
1 / 11 | "Outline of Some Problems
That Confront Us - Decisions Must Be Made" by Dan Fulton |
1961 |
Names and SubjectsReturn to Top
Subject Terms
- Taxation--Montana
- Liquor Industry--Montana
- Liquor laws--Montana
- Trials--Montana
Geographical Names
- Helena (Mont.)--commerce