-ID- 



AS can be seen, reliance on the state general fund decreased from 

 1969 through 1971; however, funding from this source is expected 

 to increase markedly during the 1973 biennium. 



Revenue to the Livestock Sanitary Board Earmarked Revenue Fund 

 comes from a personal property tax on livestock authorized in 

 Section 84-5211, R.C.M. 1947. This levy is 1-1/2 mills on the 

 assessed value of all livestock (4-1/2 mills on the taxable value 

 of all livestock) . The purposes for which this fund may be used 

 include payment of indemnity for animals slaughtered, expenses in 

 investigating and suppressing diseases, and quarantine expenses, 

 in addition to expenses for maintenance of the Diagnostic Lab- 

 oratory. 



The mill levy is assessed annually against the value of various 

 classifications and grades of cattle, sheep and swine. The 

 Diagnostic Lab, however, conducts tests on approximately 43 dif- 

 ferent species of animals, including poultry, horses, dogs and 

 cats. Most of these animals are received from veterinarians and 

 citizens for the purpose of autopsy and other tests. No fees are 

 charged by the Diagnostic Lab for these investigations. For ex- 

 ample, of the 953 autopsies performed at the Diagnostic lab during 

 fiscal 1971, only 592, or 62% were of animals covered by the Live- 

 stock Sanitary Board mill levy. In light of the increasing burden 

 being placed upon the state general fund in support of Diagnostic 

 Lab operations, the Council feels that a selective fee should be 

 imposed upon persons utilizing the services of the laboratory for 

 purposes other than those contemplated in the legislation author- 

 izing the Livestock Sanitary Board mill levy. 



The Legislative Council veaommends that the Livestock 

 Sanitary Board impose a selective fee for tests performed 

 by the Diagnostic Laboratory on animals not subject to 

 tax assessment as commercial livestock. 



4. Soil Testing Laboratory 



The Soil Testing Laboratory is a division of the Plant and Soil 

 Science Department of the Montana Agricultural Experiment Station 

 located on the Montana State University campus. The head of the 

 Department of Plant and Soil Science shares the administrative 

 responsibility for the Soil Testing Lab with his teaching assign- 

 ments at the College of Agriculture. This is also the case with 

 the two professional supervisors of the lab. 



The function of the Soil Testing Lab is to provide chemical analy- 

 sis of soils and irrigation water. Materials for testing are sub- 

 mitted for analysis by farmers and ranchers and by county agents 

 and fertilizer dealers acting on behalf of farmers. 



The Soil lab conducts the following routine analyses: 



Water: Analysis of irrigation water quality, dissolved 

 solid content, salinity, sodium hazard. 



