Gallatin County, Montana Tax Study, 1932

Overview of the Collection

Creator
Gallatin County Farm Bureau. Tax Committee
Title
Gallatin County, Montana Tax Study
Dates
1932
Quantity
1 folder
Collection Number
Collection 1016, MtBC, us (collection)
Summary
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.
Repository
Montana State University Library, Merrill G. Burlingame Special Collections
Montana State University-Bozeman Library
Merrill G Burlingame Special Collections
P.O. Box 173320
Bozeman, MT
59717-3320
Telephone: 4069944242
Fax: 4069942851
Access Restrictions

This collection is open for research.

Languages
English

Biographical NoteReturn to Top

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.

Content DescriptionReturn to Top

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.

Administrative InformationReturn to Top

Acquisition Information

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.

Processing Note

This collection was processed 2013 March 20

Names and SubjectsReturn to Top

Subject Terms

  • Agriculture -- Taxation -- Montana -- Gallatin County
  • Property tax relief -- Montana -- Gallatin County
  • Ranches -- Taxation -- Montana -- Gallatin County
  • Ranching -- Taxation -- Montana -- Gallatin County

Personal Names

  • Anderson, J. W.
  • Buttelman, William H.
  • Evans, John M. (John Morgan), 1863-1946
  • Fabrick, J. F.
  • Flint, J. M.
  • Monaghan, Joseph P.
  • Paugh, John C.
  • Stockton, William L.
  • Walsh, Thomas James, 1859-1933
  • Westlake, William E.
  • Wheeler, Burton K. (Burton Kendall), 1882-1975

Corporate Names

  • Gallatin County Farm Bureau
  • Reconstruction Finance Corporation
  • Star Ranch Co.