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  <eadheader langencoding="iso639-2b" scriptencoding="iso15924" repositoryencoding="iso15511" countryencoding="iso3166-1" dateencoding="iso8601" relatedencoding="dc">
    <eadid countrycode="us" encodinganalog="identifier" mainagencycode="mtbc" identifier="80444/xv82189" url="http://archiveswest.orbiscascade.org/ark:/80444/xv82189">MZFCollection1016.xml</eadid>
    <filedesc>
      <titlestmt>
        <titleproper encodinganalog="title">Guide to the Gallatin County, Montana Tax Study<date era="ce" calendar="gregorian" encodinganalog="date" normal="1932">1932</date></titleproper>
        <titleproper type="filing" altrender="nodisplay">Gallatin County, Montana Tax
          Study</titleproper>
        <author encodinganalog="creator">Kim Allen Scott, 2013</author>
      </titlestmt>
      <publicationstmt>
        <publisher encodinganalog="publisher">Montana State University-Bozeman Library</publisher>
        <address>
          <addressline>Merrill G Burlingame Special Collections</addressline>
          <addressline>P.O. Box 173320</addressline>
          <addressline>Bozeman, MT 59717-3320</addressline>
          <addressline>United States</addressline>
          <addressline>Phone (406) 994-4242</addressline>
          <addressline>Fax (406) 994-2851</addressline>
          <addressline>http://www.lib.montana.edu/archives/</addressline>
          <addressline>University Archivist</addressline>
          <addressline>spcoll@www.lib.montana.edu</addressline>
        </address>
      </publicationstmt>
    </filedesc>
    <profiledesc>
      <langusage>Finding aid written in <language langcode="eng" encodinganalog="language" scriptcode="latn">English</language></langusage>
      <descrules>Finding aid based on DACS (<title render="italic">Describing Archives: A Content
          Standard</title>)</descrules>
    </profiledesc>
  </eadheader>
  <archdesc level="collection" type="inventory" relatedencoding="marc21">
    <did>
      <repository>
        <corpname encodinganalog="852$a">Montana State University Library, Merrill G. Burlingame
          Special Collections</corpname>
        <address>
          <addressline>P.O. Box 173320</addressline>
          <addressline>Bozeman, MT 59717-3320</addressline>
          <addressline>United States</addressline>
          <addressline>Phone (406) 994-4242</addressline>
          <addressline>Fax (406) 994-2851</addressline>
          <addressline>http://www.lib.montana.edu/archives/</addressline>
          <addressline>University Archivist</addressline>
          <addressline>spcoll@www.lib.montana.edu</addressline>
        </address>
      </repository>
      <unitid encodinganalog="099" countrycode="us" repositorycode="mtbc" type="collection">Collection 1016, MtBC, us</unitid>
      <origination>
        <corpname encodinganalog="110" role="creator" source="lcnaf">Gallatin County Farm Bureau.
          Tax Committee</corpname>
      </origination>
      <unittitle encodinganalog="245$a" type="collection">Gallatin County, Montana Tax
        Study</unittitle>
      <unitdate datechar="creation" era="ce" calendar="gregorian" encodinganalog="245$f" normal="1932">1932</unitdate>
      <physdesc>
        <extent encodinganalog="300$a">1 folder</extent>
      </physdesc>
      <abstract encodinganalog="5203_">The Gallatin County Tax Study contains a carbon typescript
        and mimeographed study initiated and prepared by the Gallatin County Farm Bureau, May 13,
        1932. The research was done by the Farm Bureau Tax Committee consisting of W.E. Westlake,
        J.C. Paugh, W.H. Buttelman, W.L. Stockton with J.F. Fabrick as Chairman. The report is
        supplemented with: recommendations for change made by the Farm Bureau at their meeting of
        June 30, 1932 and five letters authored over the course of November 1932. Topics include a
        request for a tax moratorium to prevent loss of ranches to delinquent taxes, decreased taxes
        at all levels, a pledge for in acquiring a loan. Correspondents include J.M. Flint of the
        Star Ranch Co., U.S. Congressman John M. Evans, J.W. Anderson, secretary to U. S. Senator
        Burton K. Wheeler, and Joseph P. Monaghan, attorney of Butte.</abstract>
      <langmaterial encodinganalog="546">Collection materials are in <language langcode="eng">English</language></langmaterial>
    </did>
    <bioghist encodinganalog="5450_">
      <head>Biographical Note</head>
      <p>In the early years of the Great Depression, the agricultural industry in Montana faced
        financial ruin, and local Farm Bureaus hosted meetings to discuss the limited options
        available to their members. In Gallatin County John C. Paugh, president of the local Farm
        Bureau, formed a tax study committee in 1932 to compile figures in a comprehensive report
        designed to bolster their demands for tax relief. Copies of the resulting report were then
        provided to local and national political leaders in attempts to influence legislation.</p>
    </bioghist>
    <scopecontent encodinganalog="5202_">
      <p>The Gallatin County Tax Study report file contains a study initiated and prepared by the
        Gallatin County Farm Bureau, May 13, 1932. The research was done by the Farm Bureau Tax
        Committee consisting of W.E. Westlake, J.C. Paugh, W.H. Buttelman, W.L. Stockton with J.F.
        Fabrick as Chairman. The carbon typescript of the original draft of 17 pages is accompanied
        by the mimeographed version of 38 pages. These copies of the report are supplemented with:
        recommendations for change made by the Farm Bureau at their meeting of June 30, 1932 based
        on the results of the survey; letter of November 18, 1932 from J.M. Flint of the Star Ranch Co.
        to U.S. Congressman John M. Evans asking for a tax moratorium to prevent loss of ranches to
        delinquent taxes; reply letter of November 23, 1932 from Evans with enclosures of three
        printed speeches supporting decreased taxes at all levels; letter of November 22, 1932 from
        J.W. Anderson, secretary to U. S. Senator Burton K. Wheeler, acknowledging receipt of the
        same request from Flint; letter of November 23, 1932 from U. S. Senator Thomas J. Walsh
        acknowledging receipt of the same request from Flint; letter from Joseph P. Monaghan,
        attorney of Butte, pledging his help to acquire a loan from the Reconstruction Finance
        Corporation, November 25, 1932.</p>
    </scopecontent>
    <accessrestrict encodinganalog="506">
      <p>This collection is open for research.</p>
    </accessrestrict>
    <acqinfo encodinganalog="541">
      <p>Reports and correspondence pertaining to the Gallatin County Tax Study undertaken by the
        Tax Committee of the Gallatin County Farm Bureau were donated to Montana State University by
        John C. Paugh of Bozeman, Montana in the spring of 1972.</p>
    </acqinfo>
    <processinfo encodinganalog="583">
      <p>This collection was processed 2013 March 20</p>
    </processinfo>
    <controlaccess>
      <controlaccess>
        <persname encodinganalog="600" role="subject" source="lcnaf">Westlake, William E.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Paugh, John C.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Buttelman, William
          H.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Stockton, William L.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Fabrick, J. F.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Flint, J. M.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Evans, John M. (John Morgan),
          1863-1946</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Anderson, J. W.</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Wheeler, Burton K. (Burton
          Kendall), 1882-1975</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Walsh, Thomas James,
          1859-1933</persname>
        <persname encodinganalog="600" role="subject" source="lcnaf">Monaghan, Joseph P.</persname>
      </controlaccess>
      <controlaccess>
        <corpname encodinganalog="610" role="subject" source="lcnaf">Gallatin County Farm
          Bureau</corpname>
        <corpname encodinganalog="610" role="subject" source="lcnaf">Reconstruction Finance
          Corporation</corpname>
        <corpname encodinganalog="610" role="subject" source="lcnaf">Star Ranch Co.</corpname>
      </controlaccess>
      <controlaccess>
        <subject encodinganalog="650" source="lcnaf">Agriculture -- Taxation -- Montana -- Gallatin
          County</subject>
        <subject encodinganalog="650" source="lcnaf">Ranching -- Taxation -- Montana -- Gallatin
          County</subject>
        <subject encodinganalog="650" source="lcnaf">Ranches -- Taxation -- Montana -- Gallatin
          County</subject>
        <subject encodinganalog="650" source="lcnaf">Property tax relief -- Montana -- Gallatin
          County</subject>
      </controlaccess>
      <controlaccess>
        <subject altrender="nodisplay" encodinganalog="690" source="archiveswest">Agriculture</subject>
        <subject altrender="nodisplay" encodinganalog="690" source="archiveswest">Ranching</subject>
        <subject altrender="nodisplay" encodinganalog="690" source="archiveswest">Montana</subject>
      </controlaccess>
    </controlaccess>
  </archdesc>
</ead>

